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All Journal International Journal of Business and Applied Economics (IJBAE) Indonesian Journal of Community Engagement Academia Open
Einde Evana
Faculty of Economics and Business, Universitas Lampung
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Medicine & Pharmacology Public Health Social Sciences

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The Influence of Governance, Economic Growth, and Foreign Direct Investment on Tax Ratios in Southeast Asian Countries Yuliani Rahayu; Einde Evana; Tri Joko Prasetyo
International Journal of Business and Applied Economics Vol. 2 No. 6 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i6.7033

Abstract

This research aims to examine the influence of Government Effectiveness, Regulatory Quality, Control of Corruption, Economic Growth, and Foreign Direct Investment on Tax Ratios in Southeast Asian Countries. The population in this study was all ASEAN countries, totaling 11 countries. The research sample was taken using a technique of non-probability sampling. The method used is the panel data technique which is a combination of time series and cross section data. The cross-section data in this research is ASEAN country data with a time series for the period 2010 to 2022 from the World Bank. The analysis technique used is the classical assumption test, chow test, Hausman test, and test Lagrange multiplier. The research results show that government effectiveness, control of corruption, economic growth, and foreign direct investment influence the tax ratio. Meanwhile, regulatory quality does not have a significant effect on the tax ratio.
Audit Findings, Follow-Up, and Financial Reporting Quality Fail to Reduce Corruption Desriani Hadi; Einde Evana; Fajar Gustiawaty Dewi
Academia Open Vol. 11 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.13125

Abstract

General Background Corruption in public sector institutions remains a persistent governance challenge in Indonesia despite extensive external audit mechanisms. Specific Background The Supreme Audit Agency conducts audits of ministries and institutions, producing audit findings and follow-up recommendations intended to strengthen accountability and transparency through financial reporting. Knowledge Gap Prior empirical studies report inconsistent evidence on whether audit findings and follow-up actions are associated with corruption, particularly when financial reporting quality is positioned as a mediating mechanism. Aims This study examines the direct and indirect relationships between audit findings, follow-up on audit results, and corruption, with financial reporting quality as an intervening variable, within the framework of agency theory. Results Using panel data from 132 ministry and institutional observations during 2021–2023, the findings show that audit findings are negatively associated with financial reporting quality, while audit follow-up is positively associated with financial reporting quality. However, audit findings, audit follow-up, and financial reporting quality show no significant direct relationship with corruption, and financial reporting quality does not mediate these relationships. Novelty This study provides rare empirical evidence that financial reporting quality does not transmit the role of audit mechanisms into corruption control within Indonesian ministries and institutions. Implications The results indicate that audit processes and reporting improvements primarily function as administrative accountability tools and are insufficient as standalone instruments for addressing corruption in the public sector. Highlights: Audit observations are associated with lower standards of governmental financial statements. Recommendation completion is linked to improved compliance with accounting standards. Reporting mechanisms do not explain variations in misconduct cases across institutions. Keywords: Audit Findings, Follow-Up, Quality of Financial Statements
Green Economy and Digital Marketing-Based Financial Management for MSMEs in Lampung Rindu Rika Gamayuni; Einde Evana; Fajar Gustiawaty Dewi; Fitra Dharma; Anggun Trisnani
Indonesian Journal of Community Engagement Vol. 2 No. 3 (2025): (September) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v2i1.85

Abstract

This community service activity disseminates the research results of the project leader and is aimed at MSME partners in Lampung Province engaged in various business sectors, including handicrafts, snacks, culinary products, beverages, coffee, tapis, batik, and fashion. Green Economy-based financial management refers to a financial management concept that integrates environmental sustainability as a key component in achieving the Sustainable Development Goals (SDGs). Based on situation analysis and an initial survey, the main problems faced by MSMEs were identified as: (1) weak financial management, (2) limited product marketing through digital platforms, and (3) inadequate production waste management. The implementation method included situation analysis, capacity building through knowledge sharing and training, as well as monitoring and evaluation activities. The results of this program showed: (1) improved knowledge and understanding among participants regarding environmentally friendly financial management practices, (2) enhanced ability of MSMEs to market products through digital marketing, thereby increasing income and business continuity, and (3) better waste management practices using the 3R approach (reduce, reuse, recycle) to create value-added products. Overall, this activity has made a significant practical contribution by strengthening MSMEs’ capacity to apply sustainable financial management and digital marketing strategies that support long-term business resilience and environmental sustainability.
Co-Authors Anggun Trisnani Desriani Hadi Fajar Gustiawaty Dewi Fitra Dharma Rindu Rika Gamayuni Tri Joko Prasetyo Yuliani Rahayu