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All Journal Value: Jurnal Manajemen dan Akuntansi Community Engagement and Emergence Journal (CEEJ) Buletin Poltanesa
Haryono Haryono
Tanjungpura University
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences

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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.
Pengaruh Integritas, Profesionalisme Dan Pengalaman Kerja Terhadap Kualitas Audit Penghitungan Kerugian Keuangan Negara Dengan Etika Auditor Sebagai Pemoderasi (Studi Pada Auditor Di Lingkungan Kejaksaan Republik Indonesia) Mukhammad Khoirul Anam; Haryono Haryono; Muhsin Muhsin
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 5 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/tgt60z14

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh integritas, profesionalisme, dan pengalaman kerja terhadap kualitas audit penghitungan kerugian keuangan negara (PKKN) dengan etika auditor sebagai variabel moderasi pada auditor di lingkungan Kejaksaan Republik Indonesia. Penelitian ini menggunakan metode kuantitatif dengan pendekatan kausalitas. Data diperoleh melalui kuesioner skala Likert sebagai data primer serta didukung data sekunder dari laporan dan literatur terkait. Sampel penelitian sebanyak minimal 33 auditor yang ditentukan menggunakan rumus Slovin. Analisis data dilakukan menggunakan PLS-SEM dengan SmartPLS 4. Hasil penelitian menunjukkan bahwa integritas, profesionalisme, dan pengalaman kerja berpengaruh positif dan signifikan terhadap kualitas audit PKKN. Selain itu, etika auditor terbukti memperkuat pengaruh ketiga variabel tersebut terhadap kualitas audit. Hal ini menunjukkan bahwa semakin tinggi integritas, profesionalisme, dan pengalaman kerja yang didukung oleh etika auditor yang kuat, maka kualitas audit PKKN akan semakin meningkat.
Determinan Kepuasan Pengguna Sistem Coretax dan Dampaknya terhadap Kepatuhan Wajib Pajak pada Generasi Z dan Milenial Meiliana Astri; Syarbini Ikhsan; Haryono Haryono
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 2 (2026): Mei - Agustus 2026
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v21i2.8705

Abstract

Digital transformation in tax administration has become a strategic agenda for the Indonesian government, marked by the launch of CoreTax as an integrated tax administration system. This study examines the effects of system, service, and information quality on CoreTax user satisfaction, and the effect of user satisfaction on taxpayer compliance among Generation Z and Millennials in Pontianak. Its novelty lies in focusing on CoreTax as a newly launched system and on digital-native taxpayer segments that remain underexplored in prior literature. Using a quantitative causal approach, data from 177 respondents selected through purposive sampling were analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that system, service, and information quality each have a positive and significant effect on user satisfaction. User satisfaction is also found to positively and significantly affect taxpayer compliance. Future research is encouraged to broaden the taxpayer sample and incorporate additional factors such as perceived ease of use, institutional trust, and tax awareness.
Persepsi Manfaat Pajak terhadap Ketidakpatuhan Pajak Milenial dan Generasi Z dengan FoMO sebagai Variabel Mediasi Nova Kalista Aprilliana; Ika Nur Azmi; Haryono Haryono
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 2 (2026): Mei - Agustus 2026
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v21i2.8706

Abstract

Ketidakpatuhan pajak merupakan tantangan fiskal yang penanganannya masih belum optimal di kalangan generasi muda Indonesia. Studi kuantitatif ini bertujuan untuk menguji pengaruh persepsi manfaat pajak terhadap ketidakpatuhan pajak serta mengetahui peran Fear of Missing Out (FoMO) sebagai variabel mediasi pada Generasi Milenial dan Generasi Z. Penelitian ini melibatkan 178 responden Milenial dan Gen Z yang memiliki NPWP, berpenghasilan, dan aktif menggunakan media sosial di Pontianak, Kalimantan Barat. Data dikumpulkan melalui kuesioner daring berskala Likert 1-5 dan dianalisis menggunakan Structural Equation Modeling berbasis Partial Least Squares (PLS-SEM). Hasil penelitian menginformasikan bahwa persepsi manfaat pajak tidak berpengaruh signifikan terhadap ketidakpatuhan pajak, namun berpengaruh negatif signifikan terhadap FoMO. Lebih lanjut, FoMO berpengaruh positif signifikan terhadap ketidakpatuhan pajak dan terbukti memediasi pengaruh persepsi manfaat pajak terhadap ketidakpatuhan pajak secara signifikan. Menindaklanjuti temuan ini, edukasi perpajakan berbasis psikologi sosial yang relevan dengan kehidupan digital perlu dirancang agar generasi muda tidak mudah terpengaruh narasi ketidakpatuhan di media sosial. 
Co-Authors Elok Heniwati Ika Nur Azmi Ikhlas Alviansyah Juanda Astarani Khristina Yunita Meiliana Astri Muhsin Muhsin Mukhammad Khoirul Anam Nova Kalista Aprilliana Rusliyawati Rusliyawati Rusliyawati Rusliyawati Syarbini Ikhsan Tegar Laksono Wanda Michelia Oktafiani