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Haryono Haryono
Tanjungpura University
Agriculture, Biological Sciences & Forestry Computer Science & IT Education

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The Effect of Time Pressure and Workload on Auditor Performance with Professional Ethics as a Moderating Variable at the West Kalimantan Audit Board Tegar Laksono; Elok Heniwati; Haryono Haryono; Rusliyawati Rusliyawati; Juanda Astarani
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3357

Abstract

This study aims to analyze the influence of time pressure and workload on auditor performance as well as the role of professional ethics as a moderating variable in these relationships. Data were collected through questionnaires distributed to auditors at the Financial Supervisory Agency (BPK) of West Kalimantan Province. The analysis method used is Structural Equation Modeling Partial Least Squares (SEM-PLS) with SmartPLS4 software to examine the relationships among variables. The results indicate that time pressure and workload have a significant negative effect on auditor performance. Furthermore, professional ethics was found to moderate the relationship between time pressure and workload with auditor performance, where auditors with a high level of professional ethics are able to maintain performance quality despite facing high pressure and workload. These findings emphasize the importance of strengthening professional ethics values as a protective factor to enhance auditors’ resilience against work-related stress. The practical implications of this study include the need for effective workload management and realistic scheduling, as well as the continuous development of professional ethics training to maintain audit quality and auditor well-being.
Blockchain Technology as an Innovation in Tax Administration: A Study of its Impact on Tax Compliance Ikhlas Alviansyah; Haryono Haryono; Rusliyawati Rusliyawati; Juanda Astarani
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3360

Abstract

This study aims to analyze the influence of blockchain technology on tax compliance, with ease of digital tax administration as a mediating variable. The background of this research lies in the importance of technological innovation in building a transparent, efficient, and accountable tax administration system. The research method used is a quantitative approach with analysis techniques based on Partial Least Squares Structural Equation Modeling (PLS-SEM), utilizing data from taxpayers who possess a Taxpayer Identification Number (NPWP) and are employed at the Audit Board of Indonesia (BPK) in West Kalimantan. The results show that blockchain technology has a positive and significant influence on tax compliance, as well as a positive effect on the ease of digital tax administration. Furthermore, ease of digital tax administration is also proven to have a positive and significant effect on tax compliance. Another key finding indicates that ease of digital administration mediates the relationship between blockchain technology and tax compliance. Therefore, integrating blockchain technology into the tax system will be more effective if supported by an administrative system that is user-friendly, efficient, and digitally integrated. This study offers important implications for tax authorities in designing technology-based policies that can sustainably improve tax compliance.
The Government’s Internal Control System in Realizing Good Governance at the Regional Financial Agency of Pontianak City Wanda Michelia Oktafiani; Khristina Yunita; Haryono Haryono; Rusliyawati Rusliyawati; Juanda Astarani
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3382

Abstract

This study aims to analyze the role of the Government Internal Control System (SPIP) in supporting the implementation of good governance principles at the Pontianak City Regional Financial Agency. The approach used is descriptive qualitative, with inscription collection techniques through interviews, documentation studies, and literature reviews. SPIP is a control system that is carried out comprehensively and continuously by all elements in a government organization, intending to provide adequate assurance of achieving operational effectiveness, reliability of financial reporting, security of state assets, and compliance with laws and regulations. The results of the study indicate that the implementation of SPIP at the Pontianak City Regional Financial Agency refers to Government Regulation 60 of 2008, which consists of five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The five components have been implemented quite well and have contributed to increasing transparency, accountability, and organizational governance effectiveness. However, there are still challenges in its implementation, such as unequal understanding among employees regarding the concept and function of SPIP, and the need to strengthen the role of the Government Internal Supervisory Apparatus (APIP) in supervisory activities. Overall, SPIP has a strategic role in encouraging the realization of good governance within the Pontianak City Regional Finance Agency.
Co-Authors Elok Heniwati Ikhlas Alviansyah Juanda Astarani Khristina Yunita Rusliyawati Rusliyawati Rusliyawati Rusliyawati Tegar Laksono Wanda Michelia Oktafiani