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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Tataloka SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Journal of Economic, Bussines and Accounting (COSTING) Agrisocionomics: Jurnal Sosial Ekonomi Pertanian Jurnal Ekonomi Pembangunan Jurnal Ilmiah Edunomika (JIE) Sricommerce: Journal of Sriwijaya Community Services AKM: Aksi Kepada Masyarakat PAKDEMAS : Jurnal Pengabdian Kepada Masyarakat Jurnal Perspektif Pembiayaan dan Pembangunan Daerah JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) Economics, Business, Accounting & Society Review Pena Dimas Jurnal Informatika Ekonomi Bisnis Jurnal Kebijakan Ekonomi dan Keuangan Prosiding Seminar Nasional Inovasi Teknologi Terapan Jurnal Inovasi Teknologi Terapan IIJSE Jurnal Ekonomi Pembangunan
Sukanto Sukanto
Department Of Development Economics, Faculty Of Economics, Sriwijaya University, Indonesia
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Enhancing Fraud Detection: Roles of Skepticism, Audit Technology, and Industry Specialization in Indonesia Rusli, Arrum Azzahra; Yusnaini, Yusnaini; Sukanto, Sukanto
Economics, Business, Accounting & Society Review Vol. 4 No. 1 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i1.203

Abstract

Fraud remains a persistent threat to financial reporting, particularly in developing countries like Indonesia where corruption is deeply entrenched. Despite advancements in auditing standards, limitations in fraud detection continue to undermine audit quality and public trust. This study aims to investigate the impact of professional skepticism, auditor ethics, and audit technology on fraud detection, with auditor industry specialization as a moderating variable. Using a quantitative approach, data were collected via questionnaires from 233 public accountants across 88 Indonesian public accounting firms and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that professional skepticism and audit technology significantly enhance fraud detection, while auditor ethics does not show a direct significant effect. Industry specialization significantly moderates the relationship between professional skepticism and fraud detection, as well as between auditor ethics and fraud detection. However, it does not moderate the effect of audit technology on fraud detection. These results suggest that skepticism and technology are critical competencies in fraud detection, but their effectiveness is further amplified when coupled with contextual industry expertise. Conversely, ethical awareness alone is insufficient unless supported by domain-specific knowledge. The study underscores the importance of enhancing professional training and developing sector-specific audit practices to strengthen fraud detection capabilities in Indonesia.
The Effect of Corporate Social Responsibility (CSR) And Company Size on Tax Avoidance (Case Study of Companies in All Sectors Listed on the Indonesia Stock Exchange for the Period 2019-2023) Ayu Aprina; Tertiarto Wahyudi; Sukanto Sukanto
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6524

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR), Capital Intensity, Gender Diversity, and Company Size on tax avoidance. The main theoretical framework used includes stakeholder theory, legitimacy theory, and Stewardship theory. Secondary data used were obtained from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The study population includes all companies listed on the Indonesia Stock Exchange (IDX) during that period, with a purposive sampling technique. The sample consisted of 30 companies with a research period of five years, resulting in a total of 150 observations. The results of the study indicate that CSR and company size affect tax avoidance.
ANALISIS FAKTOR SOSIAL DAN EKONOMI DALAM MEMPENGARUHI PENGANGGURAN DI PULAU SUMATERA Nanda Muthiah Rhani; Kamil Habibi; Meidiana Azzahrah; Anna Yulianita; Sukanto Sukanto
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: 10.31539/0n30ca58

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Indeks Pembangunan Manusia (IPM), penanaman modal asing (PMA), pertumbuhan ekonomi, kemiskinan, dan ketimpangan pendapatan terhadap tingkat pengangguran di provinsi-provinsi Pulau Sumatera. Penelitian menggunakan data panel dengan pendekatan fixed effect model untuk menangkap perbedaan karakteristik struktural antarprovinsi. Hasil estimasi menunjukkan bahwa IPM, PMA, dan pertumbuhan ekonomi berpengaruh negatif dan signifikan terhadap tingkat pengangguran, yang mengindikasikan bahwa peningkatan kualitas sumber daya manusia, masuknya investasi asing, serta pertumbuhan ekonomi regional mampu mendorong penciptaan lapangan kerja. Sebaliknya, tingkat kemiskinan berpengaruh positif dan signifikan terhadap pengangguran, mencerminkan keterbatasan akses pendidikan, keterampilan, dan peluang kerja bagi kelompok miskin. Selain itu, ketimpangan pendapatan juga terbukti berpengaruh signifikan terhadap pengangguran, yang menandakan adanya permasalahan struktural dalam distribusi kesempatan dan kualitas pekerjaan. Perbedaan nilai efek tetap antarprovinsi menunjukkan bahwa faktor struktural daerah turut memengaruhi variasi tingkat pengangguran di Pulau Sumatera. Secara keseluruhan, penelitian ini menegaskan bahwa penurunan pengangguran memerlukan kebijakan terpadu yang tidak hanya berfokus pada pertumbuhan ekonomi, tetapi juga pada peningkatan kualitas pembangunan manusia, pengurangan kemiskinan, serta penurunan ketimpangan pendapatan guna menciptakan penyerapan tenaga kerja yang lebih merata dan berkelanjutan.
REKONDISI SISTEM VERTICAL MOVEMENT PADA MESIN PRECISION UNIVERSAL AND TOOL & CUTTER GRINDER TYPE JUNGNER US-350 Zika Lorika; Boy Rollastin; Sukanto Sukanto
Prosiding Seminar Nasional Inovasi Teknologi Terapan Vol. 2 No. 01 (2022): Prosiding Seminar Nasional Inovasi Teknologi Terapan
Publisher : Politeknik Manufaktur Negeri Bangka Belitung

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Abstract

This study aims to recondition the vertical movement system of the Precision Universal and Tool & Cutter Grinder Jungner US-350 to restore the optimal functionality of the vertical head. The machine experienced failures in the threaded bushing, timing belt, and flat belt, affecting the cutting tool grinding process. The research applied an experimental approach, including data collection through technician interviews, visual inspection, and machine manual review, fault identification using the 5 Whys method, and repair or replacement of critical components according to technical specifications. Functional testing demonstrated smooth vertical movement, stable timing and flat belt operation, and machine performance meeting precision standards. The study shows that structured reconditioning is an effective solution for restoring the functionality of aging precision machines with limited spare parts, while providing practical guidance for maintenance and care of similar machines.
PENGARUH PANJANG SERAT DAN FRAKSI VOLUME TERHADAP SIFAT MEKANIK KOMPOSIT BERPENGUAT SERAT PANDAN DURI Muhammad Nurdiansyah; Yuliyanto Yuliyanto; Sukanto Sukanto
Prosiding Seminar Nasional Inovasi Teknologi Terapan Vol. 2 No. 01 (2022): Prosiding Seminar Nasional Inovasi Teknologi Terapan
Publisher : Politeknik Manufaktur Negeri Bangka Belitung

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

Abstract

The development of polymer composite materials using natural fibers as a reinforcing medium is something that is necessary because it has many advantages. The study aimed to find out the values of tensile strength, modulus elasticity and optimum bending strength against fiber lengths of 60 mm, 80 mm, 100 mm and volume fractions of 5%, 10% and 15%. The highest tensile voltage is found at a fiber length of 100 mm with a fiber volume fraction of 15% which is 31.3 MPa,while the modulus elasticity of the highest tensile strength is found at a fiber length of 100 mm with a 15% seat volume fraction of 7150 Mpa. For the highest bending strength is found at a fiber length of 100 mm with a fiber volume fraction of 15% which is 66.8 MPa. And modulus values of strong elasticity bending with a fiber length of 100 mm with a fiber volume fraction of 15% 11500 MPa.
STUDI EKSPERIMEN PENGARUH KEKUATAN MATERIAL KOMPOSIT HGM, EPOXY DAN SERAT DAUN NANAS TERHADAP KEKUATAN TARIK DAN IMPAK Muhammad Alfarizi; Boy Rollastin; Sukanto Sukanto
Prosiding Seminar Nasional Inovasi Teknologi Terapan Vol. 2 No. 01 (2022): Prosiding Seminar Nasional Inovasi Teknologi Terapan
Publisher : Politeknik Manufaktur Negeri Bangka Belitung

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Abstract

Pineapple leaf fiber is one of the plantation wastes that is rarely processed and has a low selling value, Therefore, pineapple leaf fiber is used as a reinforcement for composite materials with an epoxy as a matrix and 16% filler material in the form of Hollow Glass Microsphere which is expected to produce renewable materials that can increase the selling value of the waste.. This study aims to determine how the effect of composite composition on tensile strength and impact of several parameters used. The testing process carried out is tensile test and charpy impact test with matrix and fiber volume fractions, namely, 74%:10%, 12.5%:71.5%  and 15%:69%  with horizontal and vertical fiber directions. Based on this study, specimens with a fiber fraction thickness of 15% with a vertical direction resulted in an average tensile strength of 84.83 MPa and the highest average impact strength was obtained in specimens with the same parameters is 0.1367 J/mm².
The Impact of Trade War on Fiscal Revenue Through Trade Taxes in 5 Asian Countries Salsabila, Adin; Azwardi, Azwardi; Sukanto, Sukanto
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10661

Abstract

The trade war between the United States and China, which began in 2018, has triggered shifts in trade flows and the relocation of investments to various Asian countries. These developments have the potential to affect fiscal revenue through changes in international trade tax revenue. This study aims to analyze the effects of imports, Gross Domestic Product (GDP), exchange rates, and the trade war on international trade tax revenue in five Asian countries during the period 2010–2023. This study employs panel data regression using the Fixed Effects Model (FEM). The results indicate that imports and exchange rates have a positive and significant effect on international trade tax revenue. Conversely, GDP has a negative effect, suggesting a shift in the government’s revenue sources from trade taxes toward domestic taxes as the economy grows. The trade war dummy variable also has a positive and significant effect, indicating that the U.S.–China trade war increased international trade tax revenue in several Asian countries through the diversion of trade flows and the relocation of economic activities. These findings suggest that global trade dynamics play an important role in shaping a country’s fiscal revenue.
Pengaruh Panjang Serat Pelepah Kelapa Sawit dan Persentase Serbuk Cangkang Telur terhadap Kekuatan Impak Komposit Bermatriks Polyester Aidil Pratama; Juanda Juanda; Ilham Ary Wahyudie; Sukanto Sukanto; Amril Reza
Jurnal Inovasi Teknologi Terapan Vol. 4 No. 2 (2026): Jurnal Inovasi Teknologi Terapan
Publisher : Politeknik Manufaktur Negeri Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33504/jitt.v4i2.462

Abstract

Utilising oil palm frond fibre and eggshell powder provides an opportunity to convert plantation and food waste into functional composite constituents. This study examined the effects of fibre length and eggshell-powder content on the Charpy impact strength of a polyester-matrix composite. A 3 × 3 full-factorial design was applied using fibre lengths of 60, 70, and 80 mm and eggshell-powder contents of 3, 6, and 9 wt.%. Three specimens were prepared for each combination by hand lay-up, giving 27 specimens, and were tested with reference to ISO 179-1. The highest mean impact strength was 50.72 kJ/m² for the 80 mm–9% combination, whereas the lowest was 15.52 kJ/m² for the 80 mm–6% combination. Two-way ANOVA indicated significant effects of fibre length, eggshell-powder content, and their interaction (p < 0.001). The interaction confirms that a longer fibre does not automatically improve impact strength unless it is accompanied by an appropriate filler content. The investigated composite is therefore positioned as an initial candidate for car bumper components.
Co-Authors Abdul Bashir ABDUL BASHIR, ABDUL Adnan, Nazeli Aidil Pratama Akhmad Fauzi Alghifari Mahdi Igamo Amril Reza Anna Yulianita Arika kurniawan Ayu Aprina Azwardi Azwardi Azwardi Azwardi Azwardi Azwardi Azwardi Azwardi Bambang Bemby Bambang Juanda Bernadette Robiani Bernadette Robiani Chodijah, Rosmiyati Chodijah, Rosmiyati Deassy Apriani Deassy Apriani Delovarova, Leila F. Didik Susetyo Dirta Pratama Atiyatna Dwi Darma Puspita Sari Feny Marissa Geminata, Muhammad Arumbinang Habibi, Muhammad Ammar Hamira Hamira Hamira, Hamira Hanny Tri Putri Heryadi Heryadi Ichsan Hamidi Ilham Ary Wahyudie Ishak, Zulkarnain Juanda Juanda Kamil Habibi Liliana Liliana Luthfi, M. Ihsanuddin Marcheline, Monica Mardalena Mardalena Mardalena Mardalena Marwa, Taufi Marwa, Taufiq Meidiana Azzahrah Muhammad Alfarizi Muhammad Arsy Quraisyhab Muhammad Nurdiansyah Mukhlis Mukhlis Mukhlis Mukhlis Nanda Muthiah Rhani Nazeli Adnan Putri Indah Lestari Rasyida Pertiwi Rollastin, Boy Rosada Sintya Dwi Rusli, Arrum Azzahra Salsabila, Adin Sri Andaiyani Sri Mulatsih Suhel Suhel Syaputri, Febianti Danu Taufiq Taufiq Taufiq Taufiq Tertiarto Wahyudi Yuliyanto Yuliyanto Yunisvita Yunisvita Yunisvita, Y Yusnaini Yusnaini Zika Lorika