Garuda - Garba Rujukan Digital

Faktor Yang Menunjang Kualitas Pengadaan Barang Dan Jasa Pemerintah Prihanto, Hendi; Usmar, Usmar
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 1 No. 2 (2020): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v1i2.183

Penelitian ini bertujuan untuk menguji dan manganalisis teori yang menunjang pengaruh kualitas pengadaan barang dan jasa (PBJ) yang ditinjau dari perspektif pendidikan latihan (diklat), pengalaman kerja pegawai, dan sistem pengendaliian internal pemerintah terhadap kualitas pengadaan barang atau jasa pemerintah. Populasi dan sampel dalam penelitian terdiri dari staf pusdiklat, auditor internal, pejabat pengadaan barang dan jasa, dan pejabat pembuat komitmen (PPK) dari kementerian yang diperoleh sampel sejumlah 119 dari keseluruhan sample sebanyak 144 yang didistribusikan kepada responden dengan teknik pengambilan secara acak berdasarkan kesempatan yang diperoleh untuk mengisi kueisoner. Uji hipotesis t dan regresi berganda linear dilakukan setelah melalui pengujian kualitas data instrumen (validitas dan reliabilitas) melalui alat bantu SPSS terpenuhi. Hasil penelitian menyatakan bahwa pendidikan latihan (diklat) dan pengalaman kerja tidak berpengaruh secara signifikan terhadap kualitas PBJ, sedangkan sistem pengendalian internal berpengaruh secara signifikan terhadap kualitas PBJ. Keterbatasan penelitian terdapat pada jumlah sampel yang hanya mewakili persepsi pada kementerian yang diambil sebagai sampel dan kurang mampu untuk mewakili dan menyimpulkan keadaan pada daerah dan wilayah sample yang lain. Konsistensi dari skala persepsi yang diberikan responden terkadang memiliki jawaban yang tidak stabil.

PENGARUH REGULASI, PENGAWASAN, DAN PERILAKU MASYARAKAT TERHADAP EFEKTIVITAS PENCEGAHAN PINJAMAN ONLINE ILEGAL Prihanto, Hendi; Usmar, Usmar
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 5 No. 2 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i2.1480

Penelitian dilakukan dalam rangka menganalisis keterkaitan dan pengaruh regulasi pemerintah, pengawasan serta tentang perilaku masyarakat dalam mencegah timbulnya pinjaman online ilegal yang meresahkan masyarakat. Penelitian dilakukan pada sejumlah lembaga yang berkaitan dengan urusan pinjaman online seperti Otoritas Jasa Keuangan, Dittipidsiber Bareskrim Polri, Perusahaan Fintech atau Jasa Pinjaman Online, Pusat Analisis Transaksi Keuangan dan Asosiasi Fintech di Indonesia sebagai populasi penelitian yang menggunakan teknik kuota dalam pengambilan sampel tersebut. Kuesioner merupakan teknik pengumpulan data yang dilakukan dalam penelitian ini, selain itu pengujian atas data tersebut menggunakan regresi linear berganda, dan uji hipotesis setelah pengujian kelayakan inner dan outer model dilakukan. Hasil penelitian menunjukkan bahwa hipotesis penelitian dua (H.2) dan tiga (H.3) diterima yang menunjukkan hasil bahwa pengawasan dan perilaku masyarakat dalam menggunakan internet sangat berpengaruh positif dan signifikan pada efektivitas pencegahan pinjaman online ilegal. Sedangkan pada hipotesis satu penelitian (H.1) menyatakan bahwa regulasi tidak menunjukkan pengaruh kuat pada pencegahan pinjaman online ilegal sehingga hipotesis penelitian satu ditolak.

THE EFFECTIVENESS OF FUNERAL RETRIBUTION PAYMENTS IN DKI JAKARTA Prihanto, Hendi; Usmar , Usmar; Selfiani , Selfiani; Adwimurti, Yudhistira
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1706-1721

Management of cemetery land is a problem that is currently being experienced in the DKI Jakarta area, for this reason the research aims to analyze the influence of the e-Retribution Payment System, Government Socialization, Compulsory Retribution Literacy on the Effectiveness of Retribution Payments. The research uses a quantitative approach which uses a questionnaire as a data collection technique, processing statistical data using the Smart PLS application. The research population was TPU in the South Jakarta area, with burial samples in a number of TPU, namely: Kampung Kandang, Jeruk Purut, Tanah Kusir and Menteng Pulo. The unit of analysis for this research is the community as the heirs of families buried in the area. The results of the study prove that empirically the electronic levy payment system and outreach carried out by the government have a positive and significant effect on the effectiveness of retribution payments, while levy compulsory literacy has no significant effect on the effectiveness of retribution payments.

THE EFFECT OF SERVICE QUALITY AND PRICE ON THE PURCHASE DECISION OF AQU TOUR UMRAH PACKAGES Adwimurti, Yudhistira; Selfiani , Selfiani; Prihanto, Hendi
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2337-2353

The aim of this research was to assess the impact of Service Quality and Price on the decision to purchase Umrah packages at PT. Afdhol Qurun Utama, both individually and collectively. This research employed a quantitative approach, specifically an associative hypothesis. The research population included all consumers who had previously bought Umrah packages from PT. Afdhol Qurun Utama. Sample selection was done through random sampling, utilizing the Slovin formula, resulting in a sample size of 187 respondents. Data were collected through various methods, including field research (questionnaires), observation, and library research, with a focus on ensuring validity and reliability. The analysis methods encompassed descriptive statistics, hypothesis testing (t-test), coefficient of determination (R2), and F-test, all performed with IBM SPSS Version 26 software. The findings from the analysis reveal that Service Quality has a statistically significant positive influence on purchasing decisions when considered individually. Similarly, the Price variable, when examined independently, also exerts a statistically significant positive impact on purchasing decisions. When examined together, both Service Quality and Price collectively have a statistically significant positive impact on the purchasing decisions regarding Umrah packages at PT. Afdhol Qurun Utama (AQU Tour & Travel).

AI-Based Digital Transformation as a Driver of Individual Taxpayer Compliance Kamil, Islamiah; Prihanto, Hendi; Yolifiandri, Yolifiandri
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

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

Purpose – This study aims to examine how Artificial Intelligence (AI)-based digital transformation in tax administration contributes to individual taxpayer compliance in Indonesia. The urgency of this research arises from the rapid adoption of AI technologies particularly e-filing and e-billing systems that are designed to enhance efficiency in tax processing, taxpayer monitoring, and the enforcement of tax regulations. Despite this advancement, limited empirical studies have explored the effectiveness of AI-based tools in fostering compliance among individual taxpayers. Design/Methodology/Approach – A quantitative research approach is employed, utilizing survey data collected from individual taxpayers who use digital tax services in the Jakarta, Bogor, Depok, Tangerang, and Bekasi (Jabodetabek) regions. The study applies statistical analysis techniques to assess the relationship between AI-based digital transformation variables (such as automation, accessibility, accuracy, and user experience) and individual taxpayer compliance indicators, including timeliness, accuracy of reporting, and adherence to tax obligations. Results – Preliminary findings indicate that AI-based digital transformation particularly through the integration of e-filing and e-billing systems significantly enhances taxpayer compliance by reducing human error, improving accessibility, and increasing taxpayers’ trust in the system. The analysis reveals that automation and real-time feedback features play a crucial role in ensuring more consistent and accurate tax reporting. However, challenges such as digital literacy gaps and system reliability still affect adoption rates among older taxpayers and small business owners. Research limitations/Implications – This research is limited to individual taxpayers in urban areas and may not fully capture compliance behaviors in rural regions with lower digital infrastructure. Future studies are encouraged to expand the sample coverage and include comparative analysis across different taxpayer segments. The findings have practical implications for policymakers and the Directorate General of Taxes (DGT) to strengthen AI adoption strategies that promote voluntary compliance while maintaining fairness and transparency. The study contributes to the growing body of literature on digital taxation by providing empirical evidence on the role of AI in shaping more efficient, accountable, and citizen-oriented tax administration in the digital era. Keywords: Artificial Intelligence (AI), E-Filling, E-Billing, Tax Digitalization, Taxpayer Compliance

Economic Performance Of Manufacturing Companies In Indonesia: Long Term Debt, Pre-Tax Foreign Income And Earning Management Damayanty, Prisila; Prihanto, Hendi; Mulyadi, Mulyadi; Ulan Sari, Riski
International Journal of Educational Research & Social Sciences Vol. 3 No. 4 (2022): August 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i4.415

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The Influence of Corporate Governance Mechanisms on Earnings Management and Earnings Volatility in The Indonesian Banking Sector Prisila Damayanty; Pintor S. Shine Patiro; Hendi Prihanto
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2039

This study aims to analyze the effects of corporate governance mechanisms on earnings management and on earnings volatility in the Indonesian banking sector. The corporate governance variables examined include managerial ownership, institutional ownership, audit committee independence, audit quality, and the frequency of audit committee meetings. This study employs a quantitative approach using secondary data from audited financial statements of banking companies listed on the Indonesia Stock Exchange during the 2020–2023 period. The sample consists of 39 companies selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that corporate governance mechanisms significantly affect earnings management, with the frequency of audit committee meetings being the most dominant variable. In addition, earnings management has a significant positive effect on earnings volatility. This study strengthens agency theory and positive accounting theory by showing that corporate governance serves as a monitoring mechanism that reduces earnings management in the banking industry. The findings have implications for banks, regulators, investors, and academics in improving supervisory effectiveness and the quality of financial reporting.

The Influence of Corporate Governance Mechanisms on Earnings Management and Earnings Volatility in The Indonesian Banking Sector Prisila Damayanty; Pintor S. Shine Patiro; Hendi Prihanto
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2039

This study aims to analyze the effects of corporate governance mechanisms on earnings management and on earnings volatility in the Indonesian banking sector. The corporate governance variables examined include managerial ownership, institutional ownership, audit committee independence, audit quality, and the frequency of audit committee meetings. This study employs a quantitative approach using secondary data from audited financial statements of banking companies listed on the Indonesia Stock Exchange during the 2020–2023 period. The sample consists of 39 companies selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that corporate governance mechanisms significantly affect earnings management, with the frequency of audit committee meetings being the most dominant variable. In addition, earnings management has a significant positive effect on earnings volatility. This study strengthens agency theory and positive accounting theory by showing that corporate governance serves as a monitoring mechanism that reduces earnings management in the banking industry. The findings have implications for banks, regulators, investors, and academics in improving supervisory effectiveness and the quality of financial reporting.

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