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All Journal Indonesian Journal of Law and Economics Review Indonesian Journal of Innovation Studies Journal of Economics and Economic Policy Frontiers in Research Journal
Biduri , Sarwenda
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FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR PADA PERSPEKTIF MAHASISWA Biduri , Sarwenda
Journal of Economic and Economic Policy Vol. 1 No. 1 (2024): Journal of Economic and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i1.8

Abstract

Penelitian ini bertujuan untuk mengetahui Kesadaran Wajib Pajak, Kualitas Pelayanan , Sanksi Pajak dan Kewajiban Moral Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Sidoarjo. Penelitian ini menggunakan data primer yaitu kuesioner yang dibagikan kepada 144 responden dengan menggunakan purposive sampling. Populasi yang digunakan adalah mahasiswa Program Studi Akuntansi Universitas Muhammadiyah Sidoarjo tahun 2019. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji validitas, uji reliabilitas, analisis regresi linier berganda, uji koefisien determinasi dan uji t menggunakan SPSS v.26. dalam pengolahan datanya. Hasil penelitian ini menunjukkan bahwa Di Kabupaten Sidoarjo, kesadaran wajib pajak berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor, kualitas pelayanan berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor, sanksi pajak tidak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor dan kewajiban moral tidak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR PADA PERSPEKTIF MAHASISWA Biduri , Sarwenda
Journal of Economic and Economic Policy Vol. 1 No. 1 (2024): Journal of Economic and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i1.8

Abstract

Penelitian ini bertujuan untuk mengetahui Kesadaran Wajib Pajak, Kualitas Pelayanan , Sanksi Pajak dan Kewajiban Moral Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Sidoarjo. Penelitian ini menggunakan data primer yaitu kuesioner yang dibagikan kepada 144 responden dengan menggunakan purposive sampling. Populasi yang digunakan adalah mahasiswa Program Studi Akuntansi Universitas Muhammadiyah Sidoarjo tahun 2019. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji validitas, uji reliabilitas, analisis regresi linier berganda, uji koefisien determinasi dan uji t menggunakan SPSS v.26. dalam pengolahan datanya. Hasil penelitian ini menunjukkan bahwa Di Kabupaten Sidoarjo, kesadaran wajib pajak berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor, kualitas pelayanan berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor, sanksi pajak tidak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor dan kewajiban moral tidak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor.
FINANCIAL STATEMENT FRAUD: EVIDENCE FOOD AND BEVERAGE COMPANIES Arnindhita , Rietra Aryza; Abidin, Fitiyan Izzah Noor; Hariyanto , Wiwit; Biduri , Sarwenda
Journal of Economic and Economic Policy Vol. 1 No. 2 (2024): Journal of Economic and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i2.16

Abstract

This research aims to analyze the influence of Fraud Diamond, Financial Leverage, and Financial Stability on Fraudulent Financial Statements. This research uses quantitative methods with company annual financial report data that has been published during the 2017-2021 period and can be accessed via the official website of the Indonesia Stock Exchange at www.idc.co.id. The population chosen as the research object in this study is manufacturing companies in the food and beverage industry subsector listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The sample selection technique in this study used a purposive sampling technique. In accordance with the research results, it was found: The results of the analysis of the influence of Fraud Diamond have a significant effect on the Fraudulent Financial Report, Financial Leverage has a significant effect on the Fraudulent Financial Report, and Financial Stability has no effect on Fraudulent. financial statements. It can be concluded as follows
Peran Moderasi CSR dalam Agresivitas Pajak yang Didorong oleh Tata Kelola dan Profitabilitas Dewanti , Dita Destanika; Biduri , Sarwenda
Frontiers in Research Journal Vol. 1 No. 1 (2024): August
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/frontiers.v1i1.255

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional, dewan komisaris independen dan profitabilitas terhadap agresivitas pajak yang dimoderasi oleh CSR. Penelitian ini menggunakan data sekunder laporan keuangan serta annual report perusahaan properti & real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2022. Berdasarkan metode purposive sampling dapat diperoleh sebanyak 60 data amatan dari 15 perusahaan. Metode analisis yang digunakan adalah pengujian statistik deskriptif dan analisis Moderated Regression Analysis (MRA) dengan menggunakan software IBM SPSS versi 26. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional, dewan komisaris independen dan profitabilitas berpengaruh terhadap agresivitas pajak. Hasil menunjukkan CSR dapat memoderasi kepemilikan institusional, dewan komisaris independen dan prifitabilitas terhadap agresivitas pajak. Hal ini menunjukkan bahwa penelitian teori agensi dapat dapat dibuktikan secara positif terhadap agresivitas pajak.
Tata Kelola Pemerintahan yang Baik di Indonesia Tidak Lengkap Tanpa Partisipasi Masyarakat Firanti, Nuriya; Biduri , Sarwenda
Frontiers in Research Journal Vol. 1 No. 2 (2024): November
Publisher : Indonesian Journal Publisher

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

Abstract

Penelitian ini menyelidiki penerapan prinsip tata kelola yang baik—transparansi, akuntabilitas, dan partisipasi masyarakat—di Desa Lemujut, Kabupaten Sidoarjo, untuk mencegah penyelewengan dana desa. Meskipun transparansi dan akuntabilitas efektif, kurangnya partisipasi masyarakat melemahkan upaya tata kelola. Dengan menggunakan penelitian kualitatif dengan pendekatan interpretatif melalui wawancara, observasi, dan tinjauan dokumen, penelitian ini menemukan tidak ada penyimpangan keuangan di bawah pengawasan Badan Perwakilan Desa (BPD). Hasil penelitian menekankan perlunya keterlibatan masyarakat yang lebih kuat untuk meningkatkan efektivitas tata kelola dan mencegah penipuan, serta menunjukkan potensi area untuk perbaikan kebijakan.
Internal Auditors’ Perceptions on Whistleblower Intentions for Fraud Prevention.: Persepsi Auditor Internal terhadap Niat Pelapor Pelanggaran dalam Pencegahan Penipuan. Sholihah, Amilatus; Biduri , Sarwenda
Indonesian Journal of Innovation Studies Vol. 26 No. 2 (2025): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i2.1818

Abstract

General Background: Whistleblowing plays a crucial role in detecting and preventing fraud within organizations, yet internal auditors often face ethical and psychological barriers in fulfilling this responsibility. Specific Background: In Indonesia, fraud cases persist across sectors, and limited protection systems for whistleblowers reduce reporting willingness. Internal auditors, who are central to internal control and fraud detection, need both structural and moral support to act as effective whistleblowers. Knowledge Gap: Previous studies focused mainly on whistleblowing intentions based on individual traits or organizational culture, leaving limited understanding of how internal auditors perceive their role in fostering whistleblowing. Aims: This study explores internal auditors’ perceptions of whistleblower intention factors and their functional role in increasing whistleblowing for fraud prevention. Results: Findings indicate that confidentiality assurance, strong internal control, and leadership commitment significantly strengthen auditors’ intention to report fraud. Novelty: The study introduces a qualitative insight into how system reliability and auditor independence shape whistleblowing behavior in educational and corporate institutions. Implications: Enhancing whistleblowing systems and auditor competence can improve fraud prevention effectiveness and organizational integrity. Highlights: Internal auditors perceive confidentiality as key to whistleblowing intention. Strong internal control fosters fraud detection and prevention. Leadership commitment sustains a secure ethical reporting culture. Keywords: Internal Auditor, Whistleblower Intention, Whistleblowing System, Internal Control, Fraud Prevention
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR PADA PERSPEKTIF MAHASISWA Biduri , Sarwenda
Journal of Economic and Economic Policy Vol. 1 No. 1 (2024): Journal of Economic and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i1.8

Abstract

Penelitian ini bertujuan untuk mengetahui Kesadaran Wajib Pajak, Kualitas Pelayanan , Sanksi Pajak dan Kewajiban Moral Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Sidoarjo. Penelitian ini menggunakan data primer yaitu kuesioner yang dibagikan kepada 144 responden dengan menggunakan purposive sampling. Populasi yang digunakan adalah mahasiswa Program Studi Akuntansi Universitas Muhammadiyah Sidoarjo tahun 2019. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji validitas, uji reliabilitas, analisis regresi linier berganda, uji koefisien determinasi dan uji t menggunakan SPSS v.26. dalam pengolahan datanya. Hasil penelitian ini menunjukkan bahwa Di Kabupaten Sidoarjo, kesadaran wajib pajak berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor, kualitas pelayanan berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor, sanksi pajak tidak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor dan kewajiban moral tidak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor.
FINANCIAL STATEMENT FRAUD: EVIDENCE FOOD AND BEVERAGE COMPANIES Arnindhita , Rietra Aryza; Abidin, Fitiyan Izzah Noor; Hariyanto , Wiwit; Biduri , Sarwenda
Journal of Economic and Economic Policy Vol. 1 No. 2 (2024): Journal of Economic and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i2.16

Abstract

This research aims to analyze the influence of Fraud Diamond, Financial Leverage, and Financial Stability on Fraudulent Financial Statements. This research uses quantitative methods with company annual financial report data that has been published during the 2017-2021 period and can be accessed via the official website of the Indonesia Stock Exchange at www.idc.co.id. The population chosen as the research object in this study is manufacturing companies in the food and beverage industry subsector listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The sample selection technique in this study used a purposive sampling technique. In accordance with the research results, it was found: The results of the analysis of the influence of Fraud Diamond have a significant effect on the Fraudulent Financial Report, Financial Leverage has a significant effect on the Fraudulent Financial Report, and Financial Stability has no effect on Fraudulent. financial statements. It can be concluded as follows
Influence Factors on Income Smoothing in Manufacturing Companies: Evidence from Indonesia's Stock Exchange: Faktor-Faktor yang Mempengaruhi Perataan Laba (Income Smoothing) pada Perusahaan Manufaktur: Bukti dari Bursa Efek Indonesia Eny Maryanti; Biduri , Sarwenda; Kumala Sari , Herlinda Maya; Fauziah, Luluk Putri
Indonesian Journal of Law and Economics Review Vol. 18 No. 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i3.952

Abstract

This study investigates the determinants of income smoothing in Indonesian manufacturing firms listed on the stock exchange during 2016-2021. The research examines the impact of Institutional Ownership, Managerial Ownership, Return on Assets, Debt to Equity Ratio, and Ln Total Sales on Income Smoothing using binary logistic regression analysis. The findings reveal that Institutional Ownership, Managerial Ownership, and firm size significantly influence income smoothing, while Financial Leverage and Profitability do not exhibit significant effects on Income Smoothing. These results contribute to the understanding of income smoothing practices and hold implications for corporate governance and financial reporting practices in emerging markets. Highlight: Determinants of Income Smoothing: This study delves into the factors driving income smoothing in Indonesian manufacturing companies listed on the stock exchange between 2016 and 2021. Influential Factors: Institutional Ownership, Managerial Ownership, and firm size are identified as significant influencers of income smoothing, shedding light on their impact within this context. Implications for Governance and Reporting: The study's outcomes offer valuable insights for corporate governance practices and financial reporting strategies, particularly in the dynamic landscape of emerging markets. Keyword: Income Smoothing, Manufacturing Firms, Institutional Ownership, Managerial Ownership, Emerging Markets
Co-Authors Abidin, Fitiyan Izzah Noor Arnindhita , Rietra Aryza Dewanti , Dita Destanika Eny Maryanti Fauziah, Luluk Putri Firanti, Nuriya Hariyanto , Wiwit Kumala Sari , Herlinda Maya SHOLIHAH, AMILATUS