Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

3.415

P-Index

This Author published in this journals

All Journal Wahana Riset Akuntansi JAM Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business Journal of Accounting and Investment Jurnal Riset Akuntansi Terpadu AKUNTANSI DEWANTARA Jurnal Bina Praja Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Integritas: Jurnal Antikorupsi Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Hilirisasi IPTEKS (JHI) ACCRUALS (Accounting Research Journal of Sutaatmadja) Journal of Innovation in Business and Economics JIA (Jurnal Ilmiah Akuntansi) Jurnal GeoEkonomi Jurnal Pembangunan Nagari Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Akuntansi Bisnis Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) JOELS: Journal of Election and Leadership Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks E-Jurnal Akuntansi TSM Jurnal Akuntansi dan Governance Andalas E-JURNAL AKUNTANSI

Fauzan Misra

Fakultas Ekonomi, Universitas Andalas

Author-ID : 6442197

Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Veterinary Other

Published : 44 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4 5

ACCOUNTABILITY PRESSURE AS DEBIASER FOR CONFIRMATION BIAS IN INFORMATION SEARCH AND TAX CONSULTANT’S RECOMMENDATIONS Fauzan - Misra; Slamet Sugiri; Eko Suwardi; Ertambang Nahartyo
Journal of Indonesian Economy and Business (JIEB) Vol 34, No 1 (2019): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Introduction: This study examines the influence of accountability pressure toward information search behavior and the subsequent tax recommendation. Background Problem: Prior research has shown that tax consultants are subject to confirmation bias during their information search when providing recommendations to their clients. Nevertheless, less attention has been given to identifying boundary condition or mitigating factors. This study proposes accountability pressure to mitigate such bias. Novelty: This study broadens the understanding of the effect of different accountability pressures on an individual’s effort and judgement making. Research Method: The research was conducted by an experimental approach using a 1x2 between-subjects design using an Internet-based instrument. Accountability pressure is manipulated into 2 levels (strong or weak). The experiment involved 82 tax professionals. Findings: The results show that accountability pressures influence the depth of the consultant information search. That is, a tax consultant those faced a high accountability pressure performed a deep search, while those who faced a weak accountability pressure conducted a shallow search. Then, a deep search leads to more conservative recommendations, while a shallow search leads to an aggressive recommendation. Furthermore, the results of interaction and simple effect tests show that the information search depth can mitigate confirmation bias occurred during information search processes. Conclusion: These findings imply that accountability within the organization needs to get more attention from tax consultants. While any prior research found that confirmation bias was proofed to have pervasive character and hard to be eliminated, this study pointed out that the accountability pressure could mitigate such bias.

TAX COMPLIANCE: THEORIES, RESEARCH DEVELOPMENT AND TAX ENFORCEMENT MODELS Fauzan Misra
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 2 (2019): Accruals Edisi September 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Tax compliance is still a serious problem in various countries. This is indicated by the low level of tax compliance and tax ratio. This paper aims to discuss tax compliance from three main perspectives, namely theories about tax compliance, research variables derived from the theory put forward, and models of tax compliance enforcement. Broadly speaking, this theory is divided into two, namely the economic-deterrence model and the fiscal and social psychology model. For a discussion of the research variables that have been tested before, this article follows the classification proposed by Devos (2014). Devos divides these variables into three classifications, namely tax / moral ethics variables, equity and fairness variables and deterrence measures variables. This writing also discusses tax compliance as a behavioral phenomenon. Next, the models of tax law enforcement are explained as proposed by Alm and Torgler (2011) and several other proposed models. Alm and Torgler classified the models into three paradigms, that is, traditional deterrence paradigm, services paradigm, and trust paradigm. These models are proposed to build a mutually beneficial enforcement model for tax authorities and taxpayers.

THE ROLE OF PERCEIVED ORGANIZATIONAL SUPPORT IN SUPPORTING LOCAL GOVERNMENTS' TAX APPARATUS TO OPTIMIZE LOCAL TAX REVENUE Puti Nurul Karimah; Fauzan Misra
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 01 (2020): Accruals Edisi Maret 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Organizational support theory suggest that perceived organizational support may influence the employee's behavior and performance. This study aims to investigate the influence of the quality of the tax apparatus and perceived organizational support on efforts to optimize local tax revenue. To accomplish this purpose, a survey was conducted on the regional tax apparatus in Sumatera. This study uses purposive sampling involving 60 respondents. The results of this study show that the quality of the tax apparatus does not affect the efforts to optimize local tax revenue. Then, the perceived organizational support has a positive and significant influence on the effort to optimize local tax revenue. However, perceived organizational support does not moderate the influence of the quality of the tax apparatus on efforts to optimize local tax revenue. These findings imply that local governments need to improve the quality of the apparatus to obtain organizational goals. In addition, local governments need to pay attention to the employee in order to trigger organizational goals attainment.

Peningkatan Kapasitas Pengelola Keuangan Badan Layanan Umum Daerah (BLUD) pada Puskesmas di Kabupaten Tanah Datar Fauzan Misra; Ilmainir Ilmainir; Jonhar Jonhar; Elvira Luthan; Rahmat Kurniawan; Ihsani Mazelfi
Warta Pengabdian Andalas Vol 26 No 4.c (2019)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar

The Regional Public Service Agency (BLUD) has empowered financial managers in the Regional Government to understand and understand the financial reporting process. The application of BLUD can provide flexibility in financial/goods management. In the practice of preparing financial statements, most financial managers do not have an educational background in economics, so they have limitations in understanding the preparation of financial statements. This community service aims to provide more understanding to financial managers in local governments to be able to prepare the reports needed in the context of BLUD application. Participants who are financial managers positively welcomed the community service activities carried out. They also suggested that this activity could be carried out more intensively and that an application was created to facilitate the process of preparing the financial statements of regional governments implementing BLUD.

Pengaruh Jalur Pelaporan dan Komitmen Religius terhadap Niat Melakukan Whistleblowing: Sebuah Studi Eksperimen Heri Faisal Harahap; Fauzan Misra; Firdaus Firdaus
Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.24289

Whistleblowing is considered as one of the effective ways in preventing and detecting fraud. This study aims to examine the effect of reporting channels and religius commitment on the whistleblowing intention. To achieve this goal, study participants acted as company staff in a case of fraud. This study uses a 2x2 between-subject design which involved 100 participants. As predicted, the results of the study showed that individual's intention to whistleblowing was higher on anonymous reporting channels than non-anonymous. However, in contrast to predictions, this study found there is no difference in whistleblowing intention based on the level of religius commitment. This finding implies that the existence of anonim reporting channels may trigger individual to do whistleblowing.

The Effect of Corporate Governance Mechanism, Company Size, Financial Performance, and Environmental Performance On Islamic Social Reporting Disclosure Annisa Cempaka Devi; Aries Tanno; Fauzan Misra
Ekonomis: Journal of Economics and Business Vol 5, No 2 (2021): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i2.337

The purpose of this study was to determine the effect of the size of the board of commissioners, the independence of the board of commissioners, the audit committee, managerial ownership, institutional ownership, company size, profitability, and environmental performance on the disclosure of Islamic social reporting in companies listed on the Indonesian Sharia Stock Index. The population of this study consisted of all companies listed on the Indonesian Sharia Stock Index in the period 2014 – 2019. The total sample used in this study was 60 companies. Then, the data were tested using the multiple regression method. The results showed that the size of the board of commissioners, audit committee, firm size, profitability affect the disclosure of Islamic social reporting, while the independent variables of the board of commissioners, managerial ownership, institutional ownership, and environmental performance do not affect the disclosure of Islamic social reporting.

BUDGET RATCHETING IN GOVERNMENTAL BUDGETING: AN EMPIRICAL INVESTIGATION Fauzan Misra
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2020: JTAKEN Vol. 6 No. 1 June 2020
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Previous literature has documented various aspects of behavior in the budgeting process. Behavioral problems that are often discussed include budgetary slack and opportunistic behavior that occur due to information asymmetry. However, there is little attention to behavioral problems in previous studies called ratcheting behavior. This study investigates such behavior in a governmental budgeting setting. Besides, this study extends by testing ratchet behavior when local government adopts a well-known budget control mechanism, called analysis on standardized expenditure. To accomplish this purpose, study participants role-played as the budget preparer on a government budgeting task. The experiment used a web-based instrument that involved 51 participants. Results showed that budget preparer engaged in a ratchet behavior when setting their budget. Furthermore, budget ratcheting did not occur when preparer using an analysis of standardized expenditure. However, this situation only remains for one year. In the next year, preparer engaged in a ratchet behavior, at a lower intention. These findings underscore the importance of analysis of standardized expenditure in a government budgeting process environment. As a practical contribution, these findings suggest that using and monitoring for the adoption of analysis on standardized expenditure should be maintained continuously.

Studi Dampak Branding Kandidat Terhadap Hasil Pilgubri 2018 Amri Hakim; M. Ichsan Kabullah; Fauzan Misra; Sudarmoko Sudarmoko; Fajri Rahman; Apriwan Apriwan; Hendri Koeswara
JOELS: Journal of Election and Leadership Vol. 3 No. 2 (2022): JOELS : Journal of Election and Leadership
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/joels.v3i2.10003

Artikel ini bertujuan menganalisis pembangunan brand kandidat pada Pilgubri 2018 dan dampaknya terhadap hasil perolehan suara. Dengan menggunakan Model Branding Politik dari Downer dan metode interpretatif ditemukan bahwa Syamsuar sebagai pemenang membangun brand politiknya berdasar pada brand equity mayoritas pemilih rasional bahwa dia berpengalaman, dan lebih baik dalam membangun Riau yang merupakan perwujudan dari strategi berorientasi pasarnya, sementara itu Andi Rachman, calon petahana yang tingkat kepuasan publiknya di bawah batas ideal, tidak merubah brand politiknya untuk menarik pemilih, begitu juga dengan Lukman Edy dan Firdaus yang sama-sama menggunakan strategi berorientasi produk dan penjualan.

PENGUJIAN EXTENDED SLIPPERY SLOPE FRAMEWORK DALAM KEPATUHAN PAJAK: SEBUAH STUDI EKSPERIMEN Arif Nadzirul Haq E.; Fauzan Misra
Jurnal Akuntansi Bisnis Vol 16, No 1 (2023): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v16i1.3914

Latar Belakang: Kepatuhan pajak merupakan isu yang sudah cukup lama dihadapi oleh pemerintah Indonesia, Kepatuhan pajak tidak lagi hanya diteliti dari sisi ekonomi saja, namun telah diteliti dari sisi sosial dan psikologi. Extended Slippery Slope Framework adalah kerangka yang mengkaji kepatuhan pajak dari sisi sosial dan psikologi, serta dapat menjelaskan dinamika antara kepercayaan terhadap otoritas pajak dan kekuasaan otoritas pajak.Tujuan: Menganalisis pengaruh kepercayaan pada otoritas pajak dan kekuasaan otoritas pajak terhadap kepatuhan pajak berdasarkan Extended Slippery Slope Framework, serta menganalisis efek interaksi antara kepercayaan pada otoritas pajak dan kekuasaan otoritas pajak terhadap kepatuhan pajak.Metode Penelitian: Penelitian ini menggunakan desain eksperimen 2x2 antar-subjek yang melibatkan 79 partisipan. Uji Anova digunakan untuk pengujian hipotesis.Hasil Penelitian: Kepercayaan implisit memberikan pengaruh yang lebih tinggi dibandingkan kepercayaan berbasis alasan dalam mempengaruhi kepatuhan pajak, dan kekuasaan legitimasi memberikan pengaruh yang lebih tinggi dibandingkan kekuasaan koersif dalam mempengaruhi kepatuhan pajak. Penelitian ini juga menunjukkan tidak ada interaksi antara kepercayaan pada otoritas dan kekuasaan otoritas dalam mempengaruhi kepatuhan pajak.Keaslian/Kebaruan Penelitian: Di Indonesia, penelitian ini merupakan penelitian yang pertama kali menggunakan konseptualisasi Extended Slippery Slope Framework dalam kepatuhan pajak yang menggunakan metode eksperimen.Kata kunci: Extended Slippery Slope Framework; Kepatuhan Pajak.

PENGEMBANGAN MOTIF BATIK BERBASIS ILUMINASI NASKAH KUNO MINANGKABAU DALAM PENINGKATAN USAHA RUMAH BATIK DEWI BUSANA DAN CANTING BUANA Pramono Pramono; Eka Meigalia; Fauzan Misra; M. Yusuf; Rona Almos; Yerri Satria Putra; Bahren Bahren; Nur Ahmad Salman Herbowo
Jurnal Hilirisasi IPTEKS Vol 6 No 1 (2023)
Publisher : LPPM Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jhi.v6i1.634

The development and utilization of ancient manuscript illumination need to be done. One of them is designing cloth motifs or batik motifs. The activity was carried out from August to December 2022 with partners Canting Buana Kreatif Padang Panjang and Dewi Busana Pesisir Selatan. The method used is counseling and training. The activity was carried out in six stages. First, preparations include administration, preparation of implementation schedules, licensing processes, and guidelines from August 19 to September 30, 2022. Second, clustered discussions to produce exotic narratives of batik motif designs on October 3 and 4, 2022. Third, batik production training is attended by batik artisans and prospective artisans and students from October 5 to 14, 2022 at Canting Buana Kreatif and Dewi Busana. Fourth, batik production from October 14 to 26, 2022. Fifth, digital marketing training on October 31 and November 1, 2022, at Andalas University. Sixth, an exhibition of batik products produced by the participants will be held from November 3 to December 4, 2022, at the Minangkabau Corner, Andalas University. This activity involves the participation of partners and students. 10 (ten) Students are actively involved in this activity. The benefits of this activity are expected to be the formation of a community ecosystem that is aware of the utilization of cultural heritage (ancient manuscripts) for the creative industry. This activity aims to develop and utilize the treasures of cultural heritage in the form of ancient manuscript illumination treasures for the enrichment of Minangkabau batik motif designs. This activity concludes that artisans from both batik houses and partner participants can develop and understand the philosophy of the motifs for developing Minangkabau ancient manuscript illumination.

Co-Authors Afridian Wirahadi Ahmad Afriyenti, Mayar Almos, Rona Amalia Crisma Indah Amri Hakim Amri Hakim, Amri Annisa Cempaka Devi Aprayuda, Riyadi Apriwan Apriwan, Apriwan Aries Tanno Arif Nadzirul Haq E. Arifin, Wein Ashya Fadillah Bahren Bahren Dedy Djefris Eka Meigalia Eka Rosalina Eko Suwardi Elvira Luthan Ertambang Nahartyo Fathir Aulia Bufi Feri Amsari Firdaus Firdaus Firdaus Firdaus Gina Alviyori Sabila Gina Havieza Elmizan Hamdani Hendri Koeswara Heri Faisal Harahap Ichsan Marsal Ida Ayu Putu Sri Widnyani Ilmainir, Ilmainir Jonhar Jonhar Kurniawan, Rahmat Lasnofa Fasmi Lasnofa Fasmi Leswari, Netta Handika M. Yusuf Mardiyah, Fitriatul Mayar Afriyenti Mayar Afriyenti Mazelfi, Ihsani Muhammad Ichsan Kabullah Netta Handika Leswari Nur Ahmad Salman Herbowo Pramono Pramono Puti Nurul Karimah Putra, Yerri Satria Putri Hafizhoh Qurratul Aini Qurratul Aini Rahman, Fajri Rahmat Kurniawan Rasyidah Rasyidah Rayna Kartika, Rayna Regina Usman Riedy Riandani Riyadi Aprayuda Riyadi Aprayuda Siti Nur Dein Slamet Sugiri Sudarmoko Sudarmoko Sudarmoko, Sudarmoko Suhairi Suhairi Suhanda Suhanda Victory, Galant Yolanda Suci Widyasanti Yudi Mufti Prawira

Title

Found 44 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 44 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 44 Documents
Search