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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) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) 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
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BUDGET RATCHETING IN GOVERNMENTAL BUDGETING: AN EMPIRICAL INVESTIGATION Misra, Fauzan
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2020: JTAKEN Vol. 6 No. 1 June 2020
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v6i1.400

Abstract

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.   
Hubungan Intensitas Modal, Transfer Pricing, Manajemen Laba dan Pajak Tangguhan terhadap Tax Avoidance (Studi pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2018-2022) Leswari, Netta Handika; Misra, Fauzan
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.12245

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh Intensitas Modal, Transfer Pricing, Manajemen Laba dan Pajak Tangguhan terhadap Tax Avoidance pada perusahaan sektor pertambangan yang terdaftar di bursa efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahaan sektor pertambangan periode 2018-2022 yang datanya termuat dalam Retinitiv Eikon Thomson Reuter. Teknik pengumpulan sampel dalam penelitian ini menggunakan metode purposive sampling, yang mana ditentukan dari beberapa kriteria pemilihan sampel. Metode analisis data dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian ini yaitu intensitas modal, manajemen laba dan pajak tangguhan tidak memiliki pengaruh signifikan terhadap tax avoidance. Sedangkan transfer pricing memiliki pengaruh negatif dan signifikan terhadap tax avoidance. Penelitian ini bertujuan untuk memberikan pandangan kepada akademisi dan kelompok kepentingan seperti otoritas pengatur, investor, dan eksekutif
Pengaruh Penyajian Informasi Pajak dalam Kondisi Ketidakpastian terhadap Perilaku Kepatuhan Pajak Afriyenti, Mayar; Misra, Fauzan
Jurnal Akuntansi dan Governance Andalas Vol. 1 No. 1 (2015): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v1i1.9

Abstract

Reinforcement paradigm is assumed as an incomplete paradigm to increasing taxpayer compliance. This paradigm should be supported by other paradigm, i.e. service paradigm. Reinforcement paradigm is too emphasized on tax audit and penalty charges. It needs high tax audit frequencies and, as consequence, very costly. Recent tendencies show that its intensity decreases. In adverse, service paradigm is adopted in many countries’ current tax reform, including Indonesia. This paradigm recognizes the importance role of “kinder” and “gentler” tax administration. This research aims to examine the influence of information provision as a service mechanism toward taxpayer compliance. This experiment consist of two treatments (i.e. uncertainty and information provision) and a baseline. Data is analyzed using one-way Anova. The result of research shows tax compliance declines when taxpayer faces uncertainty. This condition then off-set by information provision. This findings suggest that service paradigm is a good complement to reinforcement paradigm.
Pengaruh Tarif Pajak dan Sosialisasi Perpajakan Terhadap Kepatuhan Pajak Pelaku UMKM Setelah Penerapan PP No.23 Tahun 2018: Prespektif Sunset Clause Aini, Qurratul; Misra, Fauzan; Aprayuda, Riyadi
Jurnal Akuntansi dan Governance Andalas Vol. 3 No. 2 (2020): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i2.52

Abstract

This study aims to empirically examine the effect of reducing tax rates and taxation socialization on taxpayer compliance with MSMEs after the application of PP No. 23 of 2018 from the perspective of the sunset clause. The Sunset clause is The sampling technique that uses purposive sampling. Based on the criteria set, the number of samples obtained was 60 respondents. The results of this study indicate that the reduction in tax rates has a significant influence on taxpayer compliance. Likewise, tax socialization also has a significant effect on tax compliance. As a practical contribution, the results of this study imply that the tax authorities are expected to be able to make policies that are perceived as fair and do not burden taxpayers regarding tax rates or other rules. In addition, the tax authorities need to make taxation socialization an important tool to improve tax compliance.
The influence of framing effect and clawback provision on divestment decision making: An experimental study Victory, Galant; Misra, Fauzan
Journal of Accounting and Investment Vol. 27 No. 1: January 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i1.28865

Abstract

Research aims: This study analyzes the dual impact of framing (positive versus negative) and clawback provisions on managerial decisions regarding divestment. The study focuses on the interaction between clawback provisions, which serve as compensation-related loss cues, and externally framed accounting information, and its impact on managers’ risk attitudes regarding negative performance investments.Design/Methodology/Approach: A 2×2 between-subjects laboratory experiment was conducted with 84 participants who evaluated divestment alternatives under positive or negative frames, with or without clawback provisions.Research findings: The results indicate that framing significantly influences divestment decisions, as positive frames lead to risk-averse divestment choices, while negative frames promote risk-seeking continuation. Although clawback provisions do not exhibit a significant main effect, their interaction with framing is significant. Clawbacks increase risk-taking under positive frames but reduce risk-taking under negative frames, revealing a novel dual-framing mechanism.Theoretical contribution/Originality: This study demonstrates empirically that the behavioral consequences of clawback provisions vary depending on the framing of performance evaluation information. The study demonstrates that compensation-based loss signals interact with information framing, extending behavioral accounting research on framing effects to the area of divestment decisions in non-financial contexts.Practical implications: The results suggest that firms should better align their pay contracts with their internal reporting structures. More specifically, integrating clawback provisions with performance accomplishments articulated in positive terms may lead managers to persist in their failure to lose investments. Hence, firms and pay committees need to align the design of incentives with management reporting to contain loss-inducing risk-taking.
DYNAMICS OF REGIONAL EXPENDITURE BEFORE THE 2024 ELECTIONS Defri Hardiansyah; Fauzan Misra
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/0kh57162

Abstract

This study examines the dynamics of social assistance expenditure in Indonesian local governments ahead of the 2024 simultaneous regional elections, with a specific focus on district and city located on Sumatra Island. Drawing on the Political Budget Cycle and Public Choice Theory, this research aims to identify whether social assistance expenditure systematically increases in the pre-election period and whether incumbent candidacy strengthens this pattern. The study employs a quantitative approach using secondary data from district and municipal governments participating in the 2024 elections. A paired sample t-test is used to compare the proportion of social assistance expenditure in the non-election year (2022) and the pre-election year (2023), both for the full sample and for the subsample of incumbent-led regions seeking re-election. The findings reveal a statistically significant increase in the proportion of social assistance expenditure in the pre-election period, particularly in regions led by incumbents who re-contested. These results indicate the presence of a political budget cycle operating through discretionary and highly visible spending categories. The study contributes to the literature by providing subnational empirical evidence from Sumatra and highlighting the role , institutional discretion in shaping electoral fiscal behavior under Indonesia’s decentralized fiscal system.  
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

Abstract

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.
Pengaruh Efek Pembingkaian Terhadap Pengambilan Keputusan Divestasi Galant Victory; Fauzan Misra
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 4 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (Maret - April 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i4.4614

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh framing terhadap pengambilan keputusan divestasi. Penelitian berfokus pada proses pengambilan keputusan divestasi yang diduga dipengaruhi oleh perilaku manajer/direktur sebagai pengambil keputusan. Teori prospek adalah dasar teoritis utama dalam memahami bagaimana manajer menanggapi informasi yang berkaitan dengan keuntungan dan kerugian. Efek pembingkaian mengacu pada bagaimana penyajian informasi (positif atau negatif) mempengaruhi kecenderungan untuk membuat keputusan berisiko. Penelitian ini menggunakan pendekatan eksperimental untuk mengkaji pengaruh efek framing pada pengambilan keputusan divestasi. Hasil penelitian menunjukkan bahwa efek framing secara signifikan mempengaruhi pengambilan keputusan divestasi. Informasi yang disajikan dalam bingkai positif cenderung memicu perilaku menghindari risiko, sedangkan bingkai negatif meningkatkan perilaku mencari risiko. Penelitian ini diharapkan dapat membuka pembahasan lebih lanjut tentang pengaruh faktor psikologis dan perilaku dalam pengambilan keputusan strategis yang jarang dibahas dalam penelitian di bidang akuntansi manajemen. Selain itu, penelitian ini diharapkan dapat memberikan kontribusi yang signifikan terhadap literatur akademik terkait bagaimana penyajian informasi akuntansi manajemen yang berguna untuk pengambilan keputusan.
A Behavioral Model of Budgetary Slack: The Roles of Participative Budgeting, Social Pressure, and Machiavellianism with the Moderating Role of Political Skill Permana, Revi Eka; Misra, Fauzan
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.7080

Abstract

Despite extensive research on budgetary slack, limited evidence exists regarding the combined influence of budgeting mechanisms, social pressures, and individual characteristics. This study investigates the effects of participative budgeting, social pressure, and Machiavellianism on budgetary slack and examines whether political skill moderates these relationships. Using a cross-sectional survey, data were collected from lower- and middle-level managers of a Regional Development Bank in Indonesia. Data from 221 valid responses were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that participative budgeting, social pressure, and Machiavellianism positively and significantly influence budgetary slack, although the effect of participative budgeting is contrary to the proposed hypothesis. Political skill does not moderate these relationships but exerts a positive and significant direct effect on budgetary slack. These findings contribute to the behavioral accounting literature by demonstrating that budgetary slack is jointly shaped by budgeting mechanisms, social pressures, and individual characteristics, while political skill functions as a direct predictor rather than a moderating mechanism.
Kontekstualisasi Pilkada Riau: Sosiokultural, Relasi Klientalistik dan Indikasi Politik Uang Fauzan Misra; Sudarmoko Sudarmoko; Apriwan Apriwan; Amri Hakim; Muhammad Ichsan Kabullah; Fajri Rahman
Integritas: Jurnal Antikorupsi Vol 7 No 1 (2021): INTEGRITAS: Jurnal Antikorupsi
Publisher : Komisi Pemberantasan Korupsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32697/integritas.v7i1.724

Abstract

The local election as an electoral competition cannot be separated from the threat of money politics. This study tries to identify the amount of money politics received by voters in the Pemilukada. This is important considering that there are no clear parameters in calculating the real costs incurred by candidates in the Pemilukada. The results of the study indicate that sociocultural factors play an important role in the local elections in Riau. This study also found that there are three types of clientelistic relationships that are built, namely ethnicity-based relationships, broker-based relationships, and constituent service-based relationships.
Co-Authors Afridian Wirahadi Ahmad Afriyenti, Mayar Almos, Rona Amalia Crisma Indah Amri Hakim Amri Hakim Amri Hakim, Amri Annisa Cempaka Devi Aprayuda, Riyadi Apriwan Apriwan Apriwan Apriwan, Apriwan Aries Tanno Arif Nadzirul Haq E. Arifin, Wein Ashya Fadillah Bahren Bahren Dedy Djefris Defri Hardiansyah Eka Meigalia Eka Rosalina Eko Suwardi Elvira Luthan Ertambang Nahartyo Fathir Aulia Bufi Feri Amsari Firdaus Firdaus Firdaus Firdaus Galant Victory Gina Alviyori Sabila Gina Havieza Elmizan Hamdani Hendri Koeswara Heri Faisal Harahap Ichsan Marsal Ida Ayu Putu Sri Widnyani Ilmainir, Ilmainir Indah Tri Sartika Jonhar Jonhar Kurniawan, Rahmat Lasnofa Fasmi Lasnofa Fasmi Leswari, Netta Handika M. Yusuf M. Yusuf Mardiyah, Fitriatul Mayar Afriyenti Mayar Afriyenti Mazelfi, Ihsani Muhammad Ichsan Kabullah Netta Handika Leswari Nur Ahmad Salman Herbowo Nur Ahmad Salman Herbowo Nurwijayanti Permana, Revi Eka Pramono Pramono Puti Nurul Karimah Putra, Yerri Satria Putri Hafizhoh Qurratul Aini Qurratul Aini Rahman, Fajri Rahmat Kurniawan Rayna Kartika, Rayna Regina Usman Reniwati . Riedy Riandani Siti Nur Dein Slamet Sugiri Sudarmoko Sudarmoko Sudarmoko, Sudarmoko Suhairi Suhairi Suhanda Suhanda Victory, Galant Yolanda Suci Widyasanti Yudi Mufti Prawira