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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Maneksi (Management Ekonomi Dan Akuntansi) 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
Co-Authors Enny Susilowati Mardjono Imang Dapit Pamungkas Indiana Bella Hartanti Lilis Setyowati Muhammad Rafi Raihan Ngurah Pandji Mertha Agung Durya Ririh Dian Pratiwi Saputro, Dian Festiana Hadi