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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Transformatika Jurnal Riset Akuntansi Terpadu Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JAE (Jurnal Akuntansi dan Ekonomi) SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT
Yulita Setiawanta
Universitas Dian Nuswantoro
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Other

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Impact of Whistleblowing System Between the Vousinas Fraud Hexagon Theory and Financial Statement Fraud Muhammad Rafi Raihan; Imang Dapit Pamungkas; Yulita Setiawanta; Enny Susilowati Mardjono
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 1 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.1.2024.114-135

Abstract

This study examines and analyses the impact of pressure, opportunity, rationalization, capability, ego, and collusion on financial statement fraud. Testing of the whistleblowing system variable is a moderating variable in the relationship between the fraud hexagon theory variable and financial statement fraud. Purposive sampling resulted in a total of 120 observation data. Data was collected from annual and sustainability reports from 68 state-owned enterprises on the Indonesia Stock Exchange (IDX) in 2019-2022. The data were processed and analyzed using WarpPLS 7.0 software. This research confirms that WBS can reduce the link between pressure and FSF and that pressure directly affects FSF. Any other variables cannot directly or indirectly influence financial statement fraud. The novelty of this research is the whistleblower system variable, which moderates the association between financial statement fraud and the factors of the fraud hexagon theory.
PENGUATAN TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN ORGANISASI PEMUDA PANCASILA SEBAGAI UPAYA GOOD GOVERNANCE Lilis Setyowati; Ngurah Pandji Mertha Agung Durya; Ririh Dian Pratiwi; Dian Festiana Hadi Saputro; Yulita Setiawanta
SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 4, No 2 (2026): SWADIMAS EDISI JULI 2026
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/swadimas.vol4no2.1211

Abstract

The application of good governance principles in community organizations is crucial, ensuring transparency and accountability. The Pancasila Youth Organization, as a youth organization, plays a vital role in social development, but still faces challenges in administrative and financial management. This community service activity aims to strengthen transparency and accountability in the management of the Pancasila Youth Organization in Semarang City, as part of an effort to implement good governance principles. The method used was a participatory approach by providing outreach, training, and guidance to the organization's administrators. The activity results showed increased understanding among administrators of transparency, accountability, and effective organizational governance, as well as improvements in the organization's administrative and financial systems. This activity helped foster more transparent and accountable organizational governance, thereby supporting the sustainable role of youth organizations in community social development.Penerapan prinsip good governance dalam organisasi kemasyarakatan sangat penting melalui tata kelola yang transparan dan akuntabel. Organisasi Pemuda Pancasila, sebagai organisasi kepemudaan, memiliki peran penting dalam pembangunan sosial, namun masih menghadapi kendala dalam pengelolaan administrasi dan keuangan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat transparansi dan akuntabilitas dalam pengelolaan organisasi Pemuda Pancasila di Kota Semarang, sebagai bagian dari upaya menerapkan prinsip good governance. Metode yang digunakan adalah pendekatan partisipatif dengan cara memberi sosialisasi, pelatihan, dan bimbingan kepada pengurus organisasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman pengurus mengenai transparansi, akuntabilitas, serta tata kelola organisasi yang baik, serta perbaikan dalam sistem administrasi dan keuangan organisasi. Kegiatan ini berkontribusi dalam mendorong terwujudnya tata kelola organisasi yang lebih transparan dan akuntabel, sehingga mendukung keberlanjutan peran organisasi kepemudaan dalam pembangunan sosial masyarakat
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA Indiana Bella Hartanti; Yulita Setiawanta
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2984

Abstract

Introduction: The sluggish exports have led to tax avoidance in the basic and chemical industries, declining orders, and an abundance of domestically produced products, thus putting pressure on this sector. This study aims to investigate the effects of Audit Committee, Leverage, Return on Asset, and Company Size on Tax Avoidance and test them empirically. Methods: This study will apply a quantitative method with a research sample in the form of secondary data in the form of annual reports of companies engaged in the basic industry and chemical industry groups that are continuously listed on the Indonesia Stock Exchange during 2019 to 2023. The purposive sampling method is applied in this research and produces 85 data. The analysis was carried out using the SPSS 29.0 analysis tool to answer the research hypothesis with the multiple linear regression analysis method. Result: The findings show that CETR can be affected by ROA and SIZE while AC and DER are not. Further research can include other variables, expected to determine the antecedents that are able to predict tax avoidance. Further research can introduce more factors, such as liquidity, firm value, sales growth, transfer pricing, utilization of tax havens, tax rates or earnings management, which can describe tax avoidance. In addition, this research only presents the population in basic and chemical industry sector companies, further research is expected to take other sectors outside the research or take the entire series of manufacturing companies to enlarge the number of samples and observations to develop the research. Keyword: Audit Committee, Leverage, Return on Asset, Company Size, Tax Avoidance
Analisa Profile Matching Untuk Deccision Support System Pemilihan Staf Divisi Keuangan Perguruan Tinggi Dian Prawitasari; Aries Setiawan; Ichwan Ichwan Setiarso; Budi Widjajanto; Yulita Setiawanta; Ngurah Pandji Mertha Agung Durya; Yenny Ernitawati; Lely Kusumaningrum Kusumaningrum
Jurnal Transformatika Vol. 23 No. 1 (2025): July 2025
Publisher : Jurusan Teknologi Informasi Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/transformatika.v23i1.12347

Abstract

Beberapa permasalahan terkait divisi keuangan diantaranya terkait keterlambatan pembuatan laporan yang disebabkan inputan data yang tidak uptodat, kurangnya kompetensi pembuatan laporan keuanga, pelayanan pembayaran mahasiswa yang belum maksimal dikarenakan staf yang kurang menguasai permasalahan pembayaran mahasiswa, kurangnya kerjasama antar staf yang mengakibatkan sebuah proses pekerjaan menjadi terhambat dan kompetensi staf yang kurang sesuai dengan pekerjaan. Staf divisi keuangan perlu  memenuhi beberapa standar kualitas yang meliputi relevansi program studi dengan sub bagian dalam divisi keuangan, reputasi karir, minat, tipe kepribadian,  kecermatan dan  kepercayaan. Perlu dilakukan pemilihan secara obyektif dengan metode profile matching untuk menghasilkan  staf yang berkompeten. Hasil pengukuran sebesar 0,89% yang menunjukkan bahwa metode ini mampu memberikan dukungan dalam proses pemilihan staf divisi keuangan  
Organizational Culture As Moderator Of Audit Autonomy, Role Stress, And Dysfunctional Audit Behavior Dian Indriana Hapsari; Yulita Setiawanta; Enny Susilowati Mardjono
Jurnal Riset Akuntansi Terpadu Vol 19, No 2 (2026)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v19i2.42809

Abstract

Dysfunctional audit behavior threatens audit quality by reflecting departures from prescribed procedures and professional standards. This study examines the direct effects of audit autonomy, role ambiguity, role conflict, and organizational culture on dysfunctional audit behavior and tests organizational culture as a moderator. Data were obtained from 60 auditors in Public Accounting Firms in Semarang, Indonesia, using purposive sampling. The raw data were independently reanalyzed using standardized unit-weighted composite scores, interaction terms, and 5,000 bootstrap resamples. Audit autonomy (β = 0.334, p = 0.002), role ambiguity (β = 0.465, p < 0.001), and role conflict (β = 0.320, p = 0.001) were positively associated with dysfunctional audit behavior, whereas organizational culture had a negative association (β = -0.185, p = 0.045). Organizational culture did not significantly moderate the autonomy or role-conflict relationships, but significantly attenuated the role-ambiguity relationship (β = -0.253, p = 0.012). The model explained 67.0% of the variance (R² = 0.670; Q² = 0.582). The findings refine attribution-based explanations by showing that organizational culture is not a uniform moderator; its boundary-condition role differs across behavioral latitude, role uncertainty, and role conflict. Measurement diagnostics remain provisional, so structural findings should be interpreted cautiously.
A INDIKASI AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR ENERGI DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2023 Putri Aisah Khayati; Bambang Minarso; Enny Susilowati Mardjono; Yulita Setiawanta
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 2 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i2.23273

Abstract

The purpose of this study is to investigate the relationship between tax aggression and variables such as capital intensity, inventory intensity, and leverage. The mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 are the focus of this research. The used sample approach is purposive sampling. The research sample comprises 21 businesses operating in the energy industry, with a total of 105 observations. The statistical method used to examine the hypotheses is multiple regression using SPSS version 20. The findings indicate that the level of capital investment and financial leverage does not influence the degree of tax aggressiveness. However, the level of inventory investment does have a significant effect on tax aggressiveness.
Co-Authors Aries Setiawan Bambang Minarso, Bambang Budi Widjajanto Dian Indriana Hapsari Dian Prawitasari Enny Susilowati Mardjono Ichwan Ichwan Setiarso Imang Dapit Pamungkas Indiana Bella Hartanti Lely Kusumaningrum Kusumaningrum Lilis Setyowati Muhammad Rafi Raihan Ngurah Pandji Mertha Agung Durya Putri Aisah Khayati Ririh Dian Pratiwi Saputro, Dian Festiana Hadi Yenny Ernitawati