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All Journal Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Neraca Jurnal Ilmiah Pengabdian Kepada Masyarakat
Hijroh Rokhayati
Universitas Jenderal Soedirman
Humanities Economics, Econometrics & Finance Education Other

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Corporate Governance, Profitabilitas, dan Nilai Perusahaan Syamsul Bakhtiar; Hijroh Rokhayati
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1492

Abstract

The purpose of this study was to analyze the effect of corporate governance on firm value, analyze the effect of profitability on firm value, and analyze the effect of mediating profitability on the relationship between corporate governance and firm value. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2020. The sampling technique uses a purposive sampling method with the criteria for companies listed on the Indonesia Stock Exchange and annual reports available on the company's official website. The sample of this research is a company that is included in the consumer goods industry sector, totaling 50 companies. The data source in this study is secondary data obtained from the IDX website and the company's official website. The data analysis technique in this study used the Partial Least Square (PLS) SEM method with the help of SmartPLS 3.0 software. The results of the study show that corporate governance has a significant positive effect on firm value. Meanwhile, corporate governance has no significant effect on company profitability, and profitability has no significant effect on firm value. Profitability is not able to mediate the relationship between the influence of corporate governance on firm value.
ANALYSIS OF THE EFFECT OF TAX AVOIDANCE ON FIRM VALUE: SYSTEMATIC REVIEW Idah Paridah; Hijroh Rokhayati
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 3 (2023): Jurnal Riset Akuntansi dan Keuangan. Desember 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i3.55990

Abstract

This research aims to analyze and synthesize theory, research results, other explanatory variables and measurement of research variables about the effect of tax avoidance on firm value. This study uses the systematic literature review (SLR) method which examines 36 articles with a year of observation 2013-2020. The results of the study present theoretical mapping, research results, other explanatory variables, and measurements of research variables from literature sample. The most widely used theory is agency theory. The synthesis of the research results shows three classifications: tax avoidance has a significant positive effect, a significant negative and has no effect on firm value. Other dominant explanatory variables that also have a significant positive effect on firm value are profitability, firm size, capital structure, leverage and transparency. The synthesis of research variable measurements provides proxies and formulations for the operationalization of variables. The contribution of this research provides conceptual insights and managerial decisions.
FACTOR ANALYSIS FRAUD PREVENTION PROCUREMENT OF GOODS AND SERVICES IN RSUD BENDAN Rima Devaluasi Hindrianti; Hijroh Rokhayati
Neraca Vol. 20 No. 2 (2024): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v20i2.1985

Abstract

This study aims to examine the effects of pressure, internal control, and organizational commitment on fraud in the procurement process at RSUD Bendan, Pekalongan City. The independent variables tested are pressure, internal control, and organizational commitment, with organizational commitment serving as a moderating variable and fraud as the dependent variable. The population of this study includes all employees of RSUD Bendan, with a sample consisting of employees involved in the procurement of goods and services. The sampling technique used in this study is purposive sampling. Data analysis is conducted using Partial Least Squares (PLS). The results of hypothesis testing indicate that pressure and organizational commitment affect fraud, while internal control does not have effect on fraud. Additionally, organizational commitment strengthens the relationship between pressure and internal control with fraud. 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Jurnal Teknosains, 9(1), 53–68. Karvarino. (2020). Korupsi pengadaan rumah sakit, negara rugi Rp4,8 miliar. Gatra.Com. https://www.gatra.com/news-465901-hukum-korupsi-pengadaan-rumah-sakit-negara-rugi-rp48-miliar.html Karyono. (2002). Fraud auditing. The Winners, 3(2), 150–160. https://doi.org/10.1108/02686909810198724 Muhammad, R., & Ridwan. (2017). Pengaruh kesesuaian kompensasi, penerapan sistem informasi akuntansi, dan efektivitas pengendalian internal terhadap kecurangan akuntansi studi pada Bank Perkreditan Rakyat (BPR) di Kota Banda Aceh. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 2(4), 136–145. Mardiastuti, A. (2017). Terbukti korupsi alkes, Ratu Atut divonis 5,5 tahun penjara. Detik.Com. https://news.detik.com/berita/d-3567351/terbukti-korupsi-alkes-ratu-atut-divonis-5-5-tahun-penjara Meyer, J. P., & Allen, N. J. (1991). A three-component conceptualization of organizational commitment. Human Resource Management Review, 1(1), 108–135. https://doi.org/10.1057/9780230501997_5 Mustikasari, P. (2013). Faktor-faktor yang mempengaruhi fraud di sektor pemerintahan Kabupaten Batang. Accounting Analysis Journal (AAJ), 2(1), 250–258. Mowday, R. T., & Steers, Ri. M. (1979). The measurement of organizational commitment. Journal of Vocational Behavior, 14, 224–247. https://doi.org/10.1016/0041-008X(75)90174-X Pangestika, F. (2016). Pengaruh pengendalian internal, good governance, dan komitmen organisasi terhadap kinerja pegawai Bidang Keuangan Pemerintah Daerah Kabupaten Temanggung. Thesis. Universitas Negeri Yogyakarta. Yogyakarta.  Lembaga Kebijakan Pengadaan Barang/Jasa Pemerintah. (2021). Peraturan Lembaga Kebijakan Pengadaan Barang/Jasa Pemerintah Republik Indonesia No. 5 tahun 2021 tentang Pedoman Pengadaan Barang/Jasa yang Dikecualikan pada Pengadaan Barang/Jasa Pemerintah. https://jdih.lkpp.go.id/regulation/peraturan-lkpp/peraturan-lkpp-nomor-5-tahun-2021 Pramesti, M. A. D., Sunarsih, N. M., & Dewi, N. P. S. (2020). Pengaruh pengendalian internal, komitmen organisasi, dan kompensasi dalam pencegahan fraud pengadaan barang pada Rumah Sakit Umum Daerah Kabupaten Badung Mangusada. Jurnal Kharisma, 2(2), 78–95.  Robbins, S.P. (2001) Organizational behavior. 9th edition, Prentice-Hall, Inc., New York. Skousen, C. J., Smith, K. R., & Wright, C. J. (2008). Detecting and predicting financial statement fraud: the effectiveness of the Fraud Triangle and SAS no.99. In Corporate Governance and Firm Performance (Advances in Financial Economics) (Leeds, Issue 99). Emerald Group Publishing Limited.  Sopiah. (2008). Budaya organisasi, komitmen organisasional pimpinan dan pengaruhnya terhadap kepuasan kerja dan kinerja karyawan bank. Jurnal Keuangan dan Perbankan, 12(2), 308–317. The Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2013). Internal Control—Integrated Framework.  Utaminingsih, N. S., Chariri, A., & Januarti, I. (2020). Control effectiveness and fraud: Evidence in Indonesia cooperative. International Journal of Scientific and Technology Research, 9(2), 2856–2859. Yayasan Penabulu. (2017). Panduan pengajaran mengelola keuangan BLUD. Direktorat Jenderal Perimbangan Keuangan (DJPK) Kementerian Keuangan Republik Indonesia. Yuniarti, R. D. (2017). The effect of internal control and anti-fraud awareness on fraud prevention (A survey on inter-governmental organizations). Journal of Economics, Business & Accountancy Ventura, 20(1), 71. https://doi.org/10.14414/jebav.v20i1.626 Zulkarnain, R. M. (2013). Analisis faktor yang mempengaruhi terjadinya fraud pada Dinas Kota Surakarta. Accounting Analysis Journal, 2(2), 457–465. http://journal.unnes.ac.id/sju/index.php/aaj
TRANSFORMASI DIGITAL PERPAJAKAN EDUKASI TOOLS PAJAK BERBASIS CORETAX DAN PROSPEK PROFESI AKUNTAN PAJAK BAGI SISWA SMK Hijroh Rokhayati; Muhammad Adam Aptiansyah; Novita Febriany Kusumaningrum; Devika Devika
Jurnal Ilmiah Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2026): JIPAM : Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : STAI Darul Qalam Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55883/jipam.v5i2.152

Abstract

The digital transformation of tax administration through the implementation of the Core Tax Administration System (Coretax) is a strategic step by the government to improve the efficiency, transparency, and quality of tax services, which simultaneously requires an increase in digital tax literacy among vocational education graduates. However, there remains a gap between students’ competencies and the needs of an industry that is increasingly technology-driven. This Community Service (PKM) activity aims to improve students’ understanding of digital taxation and provide insights into the career prospects of tax accountants in the era of digital transformation. The activity was conducted at SMK Negeri 1 Purwokerto, involving 33 students in the accounting program through interactive lectures, demonstrations of Coretax usage, discussions, and evaluations using pre-tests and post-tests. The material covered included the basic concepts of digital taxation, system-based tax administration workflows, as well as competencies and career opportunities in the field of tax accounting. The results of the activity indicate an improvement in students’ understanding, as reflected in the evaluation results, as well as increased active participation throughout the activity. In addition, students gained a clearer picture of career prospects as tax accountants. Thus, this activity demonstrates that practice-based education is effective in enhancing students’ digital tax literacy and work readiness; therefore, similar programs should be developed on an ongoing basis to support the strengthening of competencies in the digital age.
Co-Authors Devika Devika Idah Paridah Muhammad Adam Aptiansyah Novita Febriany Kusumaningrum Rima Devaluasi Hindrianti Syamsul Bakhtiar