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<![CDATA[Medeteksi Indikasi Kecurangan Laporan Keuangan di BUMN: Analisis Tata Kelola Perusahaan dan Moderasi Biaya Audit ]]>
<![CDATA[Annisa Diah Kusuma Piri]]>;
<![CDATA[Siti Mutmainah]]>
<![CDATA[ Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v12i3.7084
<![CDATA[Main Purpose - This study examines the role of audit fees as a moderating variable in the relationship between corporate governance and financial statement fraud indications in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Method - The population includes all State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period and a sample of 100 companies was selected using the purposive sampling technique. Main Findings - The results show that board meeting frequency has a negative effect on financial statement fraud indications, while independent commissioners have a positive effect. Additionally, audit fees strengthen the influence of board meeting frequency on financial statement fraud indications but weaken the effect of independent commissioners. Theory and Practical Implications - These findings encourage companies to strengthen corporate governance systems and serve as a basis for setting optimal audit fee policies to enhance audit quality and supervisory effectiveness in preventing financial statement fraud indications. Novelty - This study highlights the role of audit fees in enhancing corporate governance effectiveness in preventing financial statement fraud indications, an aspect that has received limited attention in previous research.]]>
<![CDATA[Motivasi, Refleksi, dan Konteks: Memahami Kesadaran Kewirausahaan Gen Z di Perguruan Tinggi ]]>
<![CDATA[Achmad Iqbal]]>;
<![CDATA[Wiwik Mukholafatul Farida]]>;
<![CDATA[Mutia Tsalitsa Alawia]]>
<![CDATA[ Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v12i3.7152
<![CDATA[Main Purpose - This study aims to explore how Generation Z students in Indonesia construct entrepreneurial awareness through lived experiences, motivations, and social contexts.Method - A qualitative research design with an interpretative phenomenological analysis (IPA) approach was employed. Data were collected through in-depth semi-structured interviews with three university students interested in entrepreneurship.Main Findings - The findings revealed three major themes: internal motivation, reflective experience, and contextual factors. Participants were intrinsically driven by autonomy, personal growth, and social values, while reflective experiences shaped their entrepreneurial self-awareness. Support from family, peers, and institutions acted as critical enablers in their entrepreneurial journey.Theory and Practical Implications - The study suggests that entrepreneurship education should incorporate reflective and experiential learning to align with Gen Z's identity and motivation. Institutions should also provide tailored support systems to nurture value-driven young entrepreneurs. Novelty - This study offers a multidimensional perspective on entrepreneurial awareness formation among Generation Z by integrating personal meaning-making and sociocultural influences.]]>
<![CDATA[Pengaruh Pemahaman Peraturan Perpajakan, Kemudahan Pelaporan Perpajakan, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Pada Pengusaha Online di Aplikasi Shopee ]]>
<![CDATA[Putri Yuniar Putri]]>;
<![CDATA[Siti Isnaniati]]>;
<![CDATA[Rike Selviasari]]>
<![CDATA[ Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v12i3.7168
<![CDATA[Main Purpose - This study aims to examine the effect of understanding tax regulations, ease of tax reporting, and tax socialization, on taxpayer compliance in online entrepreneurs in the Shopee Application.Method - The population used in this study were all questionnaires distributed via chat on the Shopee platform. The data used was collected based on the voluntary sampling method and a sample of 75 respondents was obtained. The method used in this research is a quantitative method using SPSS. Main Findings - The results of this study reveal that the variables of understanding tax regulations and tax reporting have no effect on taxpayer compliance in online entrepreneurs in the shopee application and the ease of tax socialization affects taxpayer compliance in online entrepreneurs in the shopee application. Theory and Practical Implications - The results of this study have theoretical implications that strengthen the relevance of attribution theory and Theory of Planned Behavior (TPB) in the context of tax compliance of e-commerce business actors. In attribution theory, individual behavior is influenced by perceptions of internal and external factors. The finding that understanding and ease of tax reporting have no significant effect on taxpayer compliance, but tax socialization has a positive effect, shows that external perceptions built through education and information from tax authorities are able to change taxpayer attitudes. This is also in line with TPB, which states that the intention to behave (in this case, to comply with paying taxes) is influenced by attitudes towards behavior, subjective norms, and perceived behavioral control. Effective tax socialization can form positive attitudes and social norms that encourage compliance, especially for e-commerce players who are generally young and do not have a strong understanding of taxes.Novelty - The novelty in this research is the object of online entrepreneurs in the Shopee application.]]>
<![CDATA[Determinasi Efektivitas Deteksi dan Pencegahan Fraud: Kajian Sistematis Multilevel Terintegrasi ]]>
<![CDATA[Aan Andrianingsih]]>;
<![CDATA[Abdul Rohman]]>
<![CDATA[ Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v12i3.7193
<![CDATA[Main Purpose - This study aims to synthesize academic literature on the determinants of effective fraud detection and prevention across multilevel dimensions. Method - A Systematic Literature Review (SLR) was conducted using 34 peer-reviewed articles from the Scopus database published between 2016 and 2025. The study applied the PICO strategy and thematic synthesis across three systemic levels: technology, organization, and individual. Main Findings - This study finds that anti-fraud effectiveness relies on the synergy of technology, organizational governance, and individual factors. The literature remains fragmented and geographically biased. The lack of longitudinal research is also a key limitation. Theory and Practical Implications - This research emphasizes the importance of integrative and multilevel approaches to designing effective fraud risk management systems. It offers practical guidance for policymakers to combine technological innovation with strengthened governance and individual ethics. Novelty - This study proposes a unified conceptual framework integrating technological, organizational, and individual determinants into a coherent fraud risk management system.]]>
<![CDATA[A Bibliometric Review of Understanding in Environmental Reporting ]]>
<![CDATA[Abdul Galib]]>;
<![CDATA[Nurwahyuni Syahrir]]>
<![CDATA[ Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v12i3.7306
<![CDATA[Main Purpose - This study aims to provide an in-depth understanding of research in the field of environmental reporting. Method - This article presents a bibliometric analysis of the environmental reporting literature using the Scopus database. Main Findings – Research on environmental reporting shows a strong relationship between certain topics and certain author journals. Some journals and author specialize or are interested in specific aspects of environmental reporting research, such as sustainability, corporate social responsibility, environmental disclosure, and legitimacy theory. Theory and Practical Implications - The theoretical implications of this study provide an understanding of research trends and the potential to expand collaboration in regions or countries that have not been heavily involved in the field of environmental reporting. The practical implication is the importance of academics to fill the research gap in developing countries. Novelty – The analysis was conducted to see the development trend of environmental reporting research and to conduct a comprehensive mapping of the development of environmental reporting.]]>
<![CDATA[The Impact of Budget Time Pressure on Professional Conduct During the Covid-19 Period ]]>
<![CDATA[Fia Fauzia Burhanuddin]]>;
<![CDATA[Gagaring Pagalung]]>;
<![CDATA[Andi Kusumawati]]>
<![CDATA[ Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v12i3.7356
<![CDATA[Main Purpose - This study aims to examine the effect of professionalism and time budget pressure on audit quality, with job stress as a moderating variable during the COVID-19 pandemic. Method - This research employs a quantitative explanatory approach using a survey method, with data collected via questionnaires distributed to auditors at the BPK RI South Sulawesi Representative Office. The analysis was conducted using Structural Equation Modeling (SEM) through SmartPLS to test the relationships and moderating effects among variables. Main Findings - The study finds that time budget pressure negatively affects audit quality, while professionalism has a positive effect. Job stress significantly moderates both the relationship between time budget pressure and audit quality and the relationship between professionalism and audit quality. These findings suggest that psychological stress during the pandemic amplifies the impact of professional behavior and time constraints on audit outcomes. Theory and Practical Implications - This study strengthens the Job Demands-Resources and Attribution Theory by demonstrating that job stress significantly moderates the relationship between time budget pressure and professionalism on audit quality, especially in crisis contexts such as the COVID-19 pandemic. Practically, the findings highlight the need for audit institutions to manage auditor workload and stress levels effectively to maintain high audit quality during disruptive periods Novelty - This study offers novelty by introducing job stress as a moderating variable in the relationship between time budget pressure and professionalism on audit quality during the COVID-19 pandemic, which has rarely been explored in previous literature.]]>
<![CDATA[Green Accounting, ESG, Komisaris Independen dan Pengaruhnya terhadap Kinerja Keuangan ]]>
<![CDATA[Linova Angesti Hartono]]>;
<![CDATA[Aurora Angela]]>
<![CDATA[ Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v12i3.7462
<![CDATA[Main Purpose – This study aims to examine the effect of green accounting, ESG, and independent commissioners on corporate financial performance. Method – This research applies a quantitative approach using multiple linear regression analysis. The studi observes all companies in Indonesia that have PROPER ratings, ESG score from Refinitiv, and independent board structures during the 2020-2024 period. Main Findings – The result indicate that ESG has a positive and significant effect on financial performance. In contrast, green accounting and independent commissioners do not have a significant impact on financial performance. These findings highlight that ESG disclosure serves as an effective sustainability strategy for enhancing profitability. Theory and Practical Implications – Theoretically, the result support legitimacy and stakeholder theories, which emphasize the importance of transparency and responsible corporate governance. Practically, this studi suggest that companies should strengthen ESG practices to increase investor trust and financial outcomes. Novelty – The novelty of this research lies in utilizing all Indonesian companies with ESG scores, as well as using the latest data in the Indonesian context for the period 2020-2024 and adding references from the latest research.]]>
<![CDATA[Symbolic or Substantive? Greenwashing and Environmental Disclosure Misalignment in Indonesian Banking ]]>
<![CDATA[Netti Natarida Marpaung]]>;
<![CDATA[Sugeng Wahyudi]]>;
<![CDATA[Irene Rini Demi Pangestuti]]>
<![CDATA[ Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v12i3.7473
<![CDATA[Main Purpose - This study investigates whether Environmental Disclosure Scores (EDS) accurately reflect actual environmental performance, as proxied by GHG emissions, in the Indonesian banking sector.Method - The research employs panel data analysis using 16 publicly listed Indonesian banks from 2009 to 2023. A random-effects regression is applied, followed by the construction of a binary Greenwashing Index (GWI) to identify misalignments between EDS and actual greenhouse gas (GHG) emissions.Main Findings - The findings indicate that EDS are not significantly associated with lower GHG emissions, suggesting a symbolic rather than substantive role. Although larger banks tend to emit more GHG, they are less likely to engage in greenwashing, likely due to greater regulatory scrutiny. In contrast, higher profitability increases greenwashing risk, while stronger capital adequacy reduces it.Theory and Practical Implications - The findings suggest that ESG reporting should be based on performance metrics rather than narrative disclosures to ensure accountability. Policymakers are encouraged to enforce independent environmental audits and adopt outcome-based ESG frameworks. Novelty - This study contributes a novel dual-approach Greenwashing Index to identify disclosure–performance misalignment, offering empirical insights for ESG research in emerging markets.]]>
<![CDATA[Pengaruh Transparansi dan Partisipasi Masyarakat Terhadap Pengelolaan Anggaran Pendapatan dan Belanja Desa ]]>
<![CDATA[Ryna Agustina]]>;
<![CDATA[Rosy Armaini]]>;
<![CDATA[Desi Indriasari]]>
<![CDATA[ Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v12i3.7737
<![CDATA[Main Purpose - The purpose of this study is to find out and see the influence of transparency and community participation on the Management of the APBDes.Method - The population of this study is 15 villages in North Indralaya District. The sample consisted of 90 respondents who were selected using saturated sampling techniques and using primary data through questionnaires and analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM).Main Findings - The results of this study state that all independent variables, namely transparency and community participation, have a positive and significant effect on the Management Management of the APBDes. The higher the transparency and also community participation, the better the Management Management of the APBDes. This emphasizes the importance of open village governance and actively involving the community.Theory and Practical Implications - The implications of this research are considered and referenced for village governments in improving the village fund management system to be more open and involve the communityNovelty - This study uses PLS-SEM, which allows for a more complex and in-depth analysis of the research results but also adds to the understanding of how Transparency and Community Participation collectively affect the Management of Village Revenue and Expenditure Budgets]]>
<![CDATA[Peran Good Governance dan SPIP dalam Mencegah Tindakan Kecurangan ]]>
<![CDATA[Aulia Rahma Az zahra]]>;
<![CDATA[Oryza Tannar]]>
<![CDATA[ Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v12i3.7777
<![CDATA[Main Purpose - The purpose of this study is to analyze the influence of good governance and SPIP on fraud prevention efforts at the Blora Regency Inspectorate.Method - Sampling was conducted using saturated sampling techniques on 33 respondents consisting of auditors and internal supervisors. Data analysis was performed using with SmartPLS 4.0 software.Main Findings - The findings of this study indicate that good governance has a significant effect on fraud prevention, while SPIP has no significant effect. This phenomenon shows that transparency and accountability in governance are more effective in reducing the risk of fraud than the mere existence of a formal control system. The low effectiveness of SPIP is due to its implementation, which is still administrative in nature and lacks monitoring and risk evaluation aspects.Theory and Practical Implications - The theoretical implications of this study reinforce the role of good governance and control systems as tools for value-based fraud prevention.Novelty - This study combines good governance and SPIP as independent variables for fraud prevention in the context of local government oversight institutions.]]>
