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All Journal Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) International Journal Of Economics Social And Technology Indonesian Journal of Taxation and Accounting
Sandy, Khairum Nadila
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Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH SISTEM E-FILLING, SANKSI DAN PENGETAHUAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN AKHLAK SEBAGAI VARIABEL MODERATING (Studi Kasus UMKM Asal Wangi-Wangi) Sandy, Khairum Nadila; Lince Bulutoding; Raodahtul Jannah
Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i2.25

Abstract

This study aims to examine the influence of the e-filing system, sanctions and knowledge on the compliance of MSME taxpayers with morals as  a moderating variable  with a case study of MSMEs from Wangi-Wangi which are registered at the Bau-Bau KPP. This study uses a quantitative methodology with a causal associative type as the methodology of this research. The theories used in this study are TAM (Technology Acceptance Model) theory and attribution theory. MSME taxpayers from Wangi-Wangi who are registered at the Bau-Bau KPP are the population of this study. The technique used in collecting nonprobability sampling is by using the purposive sampling approach. Respondents were given a questionnaire as part of the data collection procedure. There were 45 respondents whose data was successfully collected, to find out the impact of each variable, this study used multiple linear regression analysis and moderate regression analysis. The results of the multiple linear analysis show that the variables  of the e-filling system, sanctions and knowledge have a positive effect on the corruption of MSME taxpayers. The moderating  variable, namely morals, can only moderate the influence of sanctions on the compliance of MSME taxpayers, while morals cannot moderate the influence of the e-filling system  and knowledge on the compliance of MSME taxpayers. 
Governance, Risk, And Compliance: Pilar Utama Untuk Audit Berbasis Nilai Tambah Fitriani, Fitriani; Sandy, Khairum Nadila; Amiruddin, Amiruddin; Syamsuddin, Syamsuddin
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 7, No 2: Vol 7 No 2
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v7i2.24756

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk mengeksplorasi bagaimana penerapan Governance, Risk, dan Compliance (GRC) secara menyeluruh dapat memperkuat peran audit internal sebagai pilar utama dalam menciptakan nilai tambah bagi organisasi.Metode Penelitian: Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan studi literatur. Sumber data berasal dari jurnal ilmiah, standar internasional, laporan lembaga profesi, dan studi kasus perusahaan. Data dianalisis secara tematik untuk mengidentifikasi hubungan antara GRC dan audit berbasis nilai tambah.Originalitas/Kebaharuan: Penelitian ini menawarkan integrasi penuh prinsip GRC dalam konteks audit internal, yang masih jarang dibahas dalam literatur sebelumnya. Pendekatan ini memberikan wawasan baru tentang bagaimana GRC dapat meningkatkan efektivitas audit internal dan menciptakan nilai tambah bagi organisasi.Hasil Penelitian: Hasil penelitian menunjukkan bahwa integrasi Governance, Risk, dan Compliance (GRC) menjadi landasan penting dalam menciptakan audit strategis yang adaptif terhadap kompleksitas bisnis modern. Dengan menyatukan tata kelola, manajemen risiko, dan kepatuhan, GRC memberikan kerangka kerja yang komprehensif untuk pengambilan keputusan berbasis data serta penguatan akuntabilitas. Penerapan GRC menjadikan audit internal bukan sekadar fungsi kepatuhan, melainkan mitra strategis yang berkontribusi terhadap efektivitas strategi, mitigasi risiko, dan keberlanjutan organisasiImplikasi: Penelitian ini menekankan pentingnya penerapan GRC dalam organisasi untuk meningkatkan efektivitas audit internal dan menciptakan nilai tambah. Hasil ini dapat membantu organisasi dalam merancang dan mengimplementasikan sistem GRC yang lebih efisien dan efektif, serta memperkuat posisi audit internal sebagai mitra strategis dalam mencapai tujuan organisasi. Research Objectives: This study aims to explore how the comprehensive implementation of Governance, Risk, and Compliance (GRC) can strengthen the role of internal audit as a mainstay in creating value-added for organizations.Research Method: This research employs a qualitative descriptive approach with a literature study. Data sources include scientific journals, international standards, professional institution reports, and company case studies. The data is analyzed thematically to identify the relationship between GRC and value-added auditing.Originality/Novelty: This research offers a full integration of GRC principles in the context of internal auditing, a topic that is still rarely discussed in previous literature. This approach provides new insights into how GRC can enhance the effectiveness of internal auditing and create value-added for organizations.Research Results: The results indicate that the integration of Governance, Risk, and Compliance (GRC) forms a crucial foundation for creating a strategic audit adaptive to the complexity of modern business. By unifying governance, risk management, and compliance, GRC provides a comprehensive framework for data-driven decision-making and accountability enhancement. The implementation of GRC transforms internal auditing from a mere compliance function to a strategic partner contributing to strategy effectiveness, risk mitigation, and organizational sustainability.Implications: This research underscores the importance of implementing GRC within organizations to enhance the effectiveness of internal auditing and create value-added. The findings can assist organizations in designing and implementing more efficient and effective GRC systems, as well as in strengthening the position of internal auditing as a strategic partner in achieving organizational goals. 
Transparency and Accountability in Report Management Sandy, Khairum Nadila; Haliah, Haliah; Nirwana , Nirwana
International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 2 (2025): June, 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v4i2.654

Abstract

The aim of this study is to provide a comprehensive context on the importance of transparency and accountability in financial management, and to provide knowledge that will help improve the financial management systems of organizations and the government sector. This research uses a literature method, an approach that aims to analyze and integrate various literature related to the issues discussed. This study uses English or Indonesian articles published in the last 5 years (2021-2025). From the 18 journals studied, it is shown that transparency and accountability in financial statements are very important elements that help increase trust, prevent fraud, and facilitate good decision-making. The study observed that organizations that do not apply these principles risk facing a crisis of trust and legal sanctions, and can increase the risk of bankruptcy Transparent and accountable financial management contributes to organizational stability and operational efficiency
Enhancing Government Accountability through Responsibility Accounting: A Systematic Literature Review Mediaty, Mediaty; Usman, Asri; Yusuf, Muh. Silmi Kaffah; Sandy, Khairum Nadila
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i4.1790

Abstract

Responsibility accounting plays a key role in enhancing government accountability, especially in the management of public funds. This study aims to explore the implementation of responsibility accounting in the public sector and identify the mechanisms and challenges involved in enhancing accountability in government institutions. Through a systematic literature review, this study identifies that clear budget allocation, transparent financial reporting, and effective auditing are key mechanisms that support government accountability. However, significant challenges, such as inconsistencies in budget allocation, data limitations, and lack of adequate technological infrastructure, hinder the optimal implementation of responsibility accounting. Additionally, information technology and data-driven management systems play a crucial role in enhancing the effectiveness of budget oversight and preventing the misuse of public funds. Overall, although responsibility accounting has excellent potential, existing challenges need to be addressed through capacity and infrastructure development, as well as policy reforms, to achieve a more efficient and transparent accounting system in the public sector.
Beyond The Numbers: How Accounting Information Shapes The Information Content Of Prices – A Systematic Literature Review Sandy, Khairum Nadila; Fitriani, Fitriani; Darmawati, Darmawati; Syarifuddin, Syarifuddin
International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 3 (2025): Semptember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v4i3.1170

Abstract

This study aims to systematically review the relationship between accounting information and price informativeness in the capital market. Using a Systematic Literature Review (SLR) approach to 39 scientific articles for the period 2015–2025, this study identifies how accounting information affects the mechanism of stock price formation and market efficiency. The results of the study show that accounting information has significant value relevance in explaining stock price variations. Profit and cash flow serve as signals of economic performance, while book value and reporting quality reinforce investor confidence in a company's fundamental value. In addition, the high level of disclosure has been shown to reduce information asymmetry and increase market transparency. However, the strength of these relationships is influenced by institutional contexts such as regulation, investor protection, and governance effectiveness. The findings also confirm that digital reporting innovations through XBRL, big data analytics, and machine learning accelerate the transmission of accounting information and strengthen pricing efficiency. Overall, this study confirms that accounting information is not just a historical reporting tool, but a strategic infrastructure in shaping the efficiency and credibility of the modern capital market.
Co-Authors Amiruddin Amiruddin Darmawati Darmawati Fitriani Fitriani Haliah, Haliah Lince Bulutoding Mediaty Nirwana , Nirwana Raodahtul Jannah Syamsuddin Syamsuddin Syarifuddin Syarifuddin Usman, Asri Yusuf, Muh. Silmi Kaffah