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All Journal Jurnal Dimensi Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Informatika Ekonomi Bisnis Management Studies and Entrepreneurship Journal (MSEJ) Bahtera Inovasi Jurnal Pengabdian Mandiri Jurnal Informatika Ekonomi Bisnis Asian Journal of Management, Entrepreneurship and Social Science Cakrawala : Management Science Journal
Nurul Yusyawiru
Universitas Maritim Raja Ali Haji
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Analisis Sistem Pengendalian Internal di Lingkungan Pemerintah Kota Tanjungpinang (Studi Kasus Survei Penilaian Integritas tahun 2024) Fatahurrazak, Fatahurrazak; Hadi Lidya Rikayana, Hadi Lidya Rikayana; Nurul Yusyawiru; Fatahuddin; Fatahurrazak
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 9 No 1 (2025): Volume 9. Issue. 1, October 2025
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/xayka778

Abstract

This study examines the effectiveness of the internal control system within the Government of Tanjungpinang City using data from the 2024 Integrity Assessment Survey (SPI) conducted by Indonesia’s Corruption Eradication Commission (KPK). The research aims to determine how internal control mechanisms enhance organizational integrity and mitigate corruption risks in local governance. Employing a descriptive–quantitative approach based on secondary SPI data, the analysis applies the five core components of internal control outlined in Government Regulation No. 60/2008: control environment, risk assessment, control activities, information and communication, and monitoring. Statistical and content analyses assess the maturity level of the internal control system and its alignment with KPK’s integrity dimensions. The findings indicate that Tanjungpinang City’s internal control system is at a developing maturity stage, with major weaknesses in leadership commitment, ethical culture, and risk-based monitoring. Despite improvements in transparency and compliance through digital systems, preventive control mechanisms remain limited. The results also show a strong positive relationship between robust internal controls and higher integrity scores, underscoring that strengthening control mechanisms directly promotes institutional integrity. This study emphasizes the importance of integrating risk management into internal control processes, reinforcing ethical leadership, and enhancing the role of internal auditors (APIP) through competency-based training and digital audit tools. These initiatives are crucial for fostering proactive, integrity-oriented local governance. By empirically linking internal control effectiveness with KPK’s SPI framework, this research contributes novel evidence that internal control maturity serves as a predictive indicator of institutional integrity in Indonesia’s public sector
Sosialisasi Pajak sebagai Penguat Kepatuhan Wajib Pajak di Tanjung Pinang Teddy, Haryadi; Yusyawiru, Nurul; Rikayana, Hadli Lidya; Yusrizal; Adiman, Raja Multi Konvokesen
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 3 (September 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i3.1223

Abstract

This study explores the factors influencing tax compliance among Micro, Small, and Medium Enterprises in Tanjungpinang, specifically focusing on financial conditions, tax sanctions, and the role of tax socialization. The research aims to understand how these factors affect MSMEs' compliance with tax regulations. A survey was conducted with MSME owners in Tanjungpinang using a questionnaire to gather data on their financial conditions, knowledge of tax obligations, and perceptions of tax sanctions. The results indicate that financial conditions do not have a significant impact on tax compliance. However, tax sanctions are found to significantly encourage compliance, highlighting their role as a motivating factor for MSMEs to fulfill their tax obligations. Furthermore, the study reveals that tax socialization moderates the relationship between financial conditions and tax compliance, as well as between tax sanctions and compliance. Effective tax socialization strengthens the impact of both financial conditions and sanctions on compliance. The findings suggest that improving tax education and communication can play a crucial role in increasing tax compliance in the MSME sector, even in the face of financial challenges. This research provides valuable insights for policymakers to design more effective tax policies targeting MSMEs.
Co-Authors Adiman, Raja Multi Konvokesen Afrinanda Afrinanda, Afrinanda Agriend S. Putra Doni Hendra Saputra, Inge Lengga Sari Munthe, Myrna Sofia Edinur Ilham Fatahuddin Fatahurrazak Firdiyansyah, Indra Gani, Firman Hadi Lidya Rikayana, Hadi Lidya Rikayana Hadli Lidya Rikayana Indra Firdiyansyah KIKI WULANDARI Lastri Anggi Fani Mirza Ayunda Pratiwi Purwaka Sari, Asih Rani Susanthi, Putu Rina Rina Rina Rizki Yuli Sari Sari, Risma Rosita Satria, Mohd Rhana Syuzairi Syuzairi Teddy Haryadi Teddy, Haryadi Tiara Fitri, Mareskha Tiyasiningsih, Ezky Wahda, Bahril Yusrizal