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All Journal The Indonesian Accounting Review DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN JCRS (Journal of Community Research and Service) Dedication : Jurnal Pengabdian Masyarakat TEKNOKOM : Jurnal Teknologi dan Rekayasa Sistem Komputer Jurnal Pengabdian kepada Masyarakat Nusantara Mattawang: Jurnal Pengabdian Masyarakat Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Asian Management and Business Review Jurnal Akuntansi AKTIVA Jurnal Manajemen DIVERSIFIKASI Akademika : Jurnal Pemikiran Islam Expensive: Jurnal Akuntansi dan Keuangan Jurnal Masyarakat Madani Indonesia Dedication : Jurnal Pengabdian Masyarakat Journal of Oikonomia
Nedi Hendri
Universitas Muhammadiyah Metro
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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Tunneling Incentive, Debt Covenant, dan Nilai Tukar terhadap Transfer Pricing: Moderasi Ukuran Perusahaan Dian Aprilia Adriani; Nedi Hendri; Ana Septiani
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11154

Abstract

The purpose of this research is to analyze the influence of tunneling incentive, debt covenant, and exchange rate on transfer pricing moderated by company size. This research uses a sample of mining companies listed on the Indonesia Stock Exchange during the years 2021-2023. The number of mining companies that were sampled is 11 companies over 3 (three) years, with a total research sample of 33 financial statements. The method used is purposive sampling. Hypothesis testing in this study uses Structural Equation Modeling (SEM) with the assistance of Partical Least Square (SmartPLS) version 4.0 software. This study shows that tunneling incentive and debt covenant significantly affect the company's decision to engage in transfer pricing, while exchange rate does not affect transfer pricing. Then, the size of the company is able to moderate the tunneling incentive towards transfer pricing. However, the size of the company is unable to moderate the debt covenant and also the exchange rate in the company's decision to engage in transfer pricing.
Analisis Sistem Pengendalian Intern untuk Mendukung Akuntabilitas Keuangan, Tata Kelola dan Teknologi Pemerintahan Daerah Apria Yosa Saputri; Nedi Hendri; Ana Septiani
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11159

Abstract

This study aims to analyze the implementation of the Integrated Government Internal Control System (SPIP-T) in supporting financial accountability, governance, and the use of information technology within the Inspectorate of Metro City. The research was conducted qualitatively using a descriptive method through interviews, documentation, and direct observation. The results show that SPIP-T has contributed to improving the effectiveness of supervision, work process efficiency, and financial reporting. However, several weaknesses were identified, such as budget planning that is not risk-based, misaligned budget allocations for supervision, and human resources whose competencies do not meet the required standards.SPIP-T was also found to be suboptimal in supporting the use of information technology. The study recommends strengthening human resource competencies, utilizing digital technology, and integrating risk-based supervision systems.
The Mediating Role of Tax Compliance in the Relationship Between Carbon Tax and Environmental Performance: A Public Sector Study Nedi Hendri; Fajar Gustiawaty Dewi; Khairudin Khairudin
The Indonesian Accounting Review Vol. 16 No. 1 (2026): January - June 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i1.5566

Abstract

This study examines the mediating role of tax compliance in the relationship between carbon tax and environmental performance in the public sector of Indonesia. The implementation of carbon tax, aimed at reducing greenhouse gas emissions, faces challenges in Indonesia due to low tax compliance, potentially undermining its effectiveness. A total of 318 participants from public sector organizations in Indonesia were selected using random sampling for this study. Data were collected through an online survey, designed to measure tax compliance, carbon tax, and environmental performance. The results indicate that tax compliance significantly mediates and moderates the relationship between carbon tax and environmental performance, highlighting the importance of improving tax compliance to enhance the effectiveness of carbon tax policies. This study provides empirical evidence on the critical role of tax compliance in maximizing the environmental benefits of carbon taxes in developing countries like Indonesia, where tax culture and enforcement systems are still evolving. The findings contribute to the literature on carbon taxation by emphasizing the need for fostering compliance to ensure the success of environmental tax policies.
Co-Authors Abda Abda Achmad Sobirin, Achmad Achyani Adi Dharma Agnes Nova Liana Agung Pangestu, Putra Agus Sutanto Al Amin, Muhammad Ridho Albhi Bhimantara Putra Ali, Karnila Alia Fitri, Resti Aminuyati Andari, Peti Mei Andayani, Meilinda Angga Kurniawan Anida Maryana Anjelina, Kadek Apria Yosa Saputri Ardiansyah Japlani, Ardiansyah Ari Setyawan, Rama Aditya Ariska , Ririn Asma Nadia Fathu Rahmah Asrul Sani Astriana Astriana Astuti, Agnes Mei Aurely, Sekar Hardya Budi Santoso Cahya, Nanang Nur DEWI WULANSARI Dian Aprilia Adriani Diana Puspita Dimas Bagus Editya Dwi Budi Santoso Elli Fitriyani Elmira Febri Darmayanti Ermalia, Elda Desi Erra Yunikasari Fajar Gustiawaty Dewi Farhan Dwi Prastowo Feby Amara, Citra Restuadi Fenny Theresia Fenny Thresia Fitri Palupi Kusumawati Gustin Padwa Sari, Gustin Padwa Hardy, Arum Mutiara Haryono, Yordan Hening Widowati Herawati, Nurlina Hermawan, Ridwan Indra Herni Kurniawati Herni Kurniawati Hidayatullah, Farid Husain, T Iwan Habib Subakti Jawoto Nusantoro Kamala, Shafa Tasya Kemas Ridhuan Khairudin Khairudin Kusuma, Wahyudi Jaya Legowo Wati, Tri Liana, Agnes Nova LINDA APRILIA Lutviana, Yusri M. Ihsan Dacholfany Meilinda Andayani Melani Quintania Muhammad Ridho Al Amin Nani Septiana Nani Septiana, Nani Septiana Nawang Intang Sari Nirmala, Maya Dwi Novia Ambar Sari Novita Novita Novita Sari Nugraheni, Septiana Ayu Nur Ruswati, Wahyu Nurindah, Mita Nurjaya, Angelia Nusantoro, Jawoto Nusantoro Nyoto Suseno Okta Suci Jayanti Padwasari, Gustin Peti Mei Andari Purwiro Harjati Putri, Mira Novianti Raden Arum Setio Adi Ningrat Rahayu, Tri Suci Rahmat Fajar Ramdani Retnaning Rahayu, sri Ridwan Indra Hermawan Rina Kurniawati Rizki Maulana Rohmatul Anwar Roisah Putri, Aulia Rosid, Andiana Sani, Asrul Santia, Tati Sapta Prasanti Saputri, Anis Sari, Nawang Intang Sari, Novia Ambar Septiani, Ana Septiani, Asih Sinta Ulan Sari SRI RAHAYU Sri Retnaning Rahayu Sri Retnaning Rahayu, Sri Retnaning Sri Yanti Sri Yanti Subakti, Iwan Habib Sundari, Evi Suyanto Suyanto Suyanto Suyanto T. Husain Tati Santia Theresia, Fenny Tri Adi Wibowo, Tri Adi Tri Suci Rahayu Wahyudi Jaya Kusuma Yateno - Yeni Kurniawati, Yeni Yordan Haryono Yulita Zanaria, Yulita