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INDONESIA
Jurnal Proaksi
Published by Universitas Muhammadiyah Cirebon
ISSN : 2089127X     EISSN : 26859750     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Proaksi Jurnal Proaksi merupakan Jurnal Ekonomi yang diterbitkan oleh Program Studi Akuntansi Universitas Muhammadiyah Cirebon, menerima artikel ilmiah berupa hasil penelitian dan literatur dalam kajian Akuntansi dan Manajemen. Penerbit : Program Studi Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Cirebon Frekwensi terbitan : 6 bulanan.
Arjuna Subject : -
Articles 298 Documents
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Analysis of Internal Factors in Improving Perceptions of the Quality of Financial Reports at DPMPD Kediri Regency Efilia, Sandia Eka; Arisyahidin, Arisyahidin; Mutiara, Nisa
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.7102

Abstract

Abstract Main Purpose -  This research aims to analyze the internal factors that influence the perception of the quality of financial reports in the Regional Work Unit of the Community Empowerment and Village Government Service (DPMPD) of Kediri Regency. Method -  This research uses a qualitative approach with data collection techniques through interviews, observation, documentation, and Focus Group Discussion (FGD). Data analysis was carried out using a qualitative descriptive approach to interpret the meaning of field findings. Main Findings -  Consistent implementation of Government Accounting Standards (SAP) is the main basis for improving the perception of the quality of financial reports. Human resource competency, internal control systems and independent audit results also strengthen confidence in the accountability of financial reports. The main obstacles were found to be the lack of continuous training and weak implementation of comprehensive internal control. Theory and Practical Implications -  This research provides important recommendations for increasing human resource capacity through regular training and strengthening the internal control system to achieve transparency and accountability. These results can also be used as a reference for policy makers in determining public financial management strategies. Novelty -  This research offers a new perspective regarding the perception of the quality of financial reports based on internal factors of local government organizations in depth through a qualitative approach.
Faktor Penentu Efisiensi Investasi: Pelaporan Keuangan, Konservatisme Akuntansi, dan Jatuh Tempo Utang Lathifunnisa, Syifa; Dyarini, Dyarini
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.7156

Abstract

Main Purpose - This study aims to examine the influence of financial reporting quality, accounting conservatism, and debt maturity on investment efficiency in manufacturing companies listed on the Indonesia Stock Exchange.Method - A quantitative approach was employed to analyze secondary data from 20 companies selected through purposive sampling, resulting in 100 observations. SPSS version 25 was used as the data analysis tool for regression analysis.Main Findings - The phenomenon of investment efficiency has become increasingly crucial following a 16.32% annual decline in manufacturing investment from 2017 to 2019. Market uncertainty and limited incentives hinder economic growth, making fund optimization essential to support this sector. The research findings reveal that the quality of annual financial reports, accounting conservatism, and debt maturity have a significant impact on investment efficiency.Theory and Practical Implications - These findings highlight the importance of financial reporting quality, accounting conservatism, and debt maturity structure in enhancing investment efficiency. They suggest that companies should manage these three aspects optimally to support better investment decision-making.Novelty - This study utilizes the latest data (2019–2023) and a larger sample, enabling a more comprehensive analysis of the dynamics, challenges, and opportunities in the manufacturing industry.
- The Influence of Locus of Control, Academic Ability, and Financial Attude on Student Financial Management Behavior: Locus of Control, Academic Ability, Financial Attitude, Student's Fiinancial Management Behavior Citrawati, Sisya; Endah, Sih Mirmaning Damar
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.7179

Abstract

Main Purpose – This study aims to examine the factors that influence students' financial management behavior. Some of the research factors included in the study are locus of control, academic ability and financial attitude. Method – The research uses a quantitative approach and the data is processed using statistical analysis methods. The research sample amounted to 80 accounting student respondents in Semarang's A accredited private universities using purposive sampling technique. Main Findings – The results showed that locus of control, academic ability and financial attitude have a significant effect on student financial management behavior. Theory and Practical Implications – This study can provide in-depth knowledge in managing effective finances for accounting students who have a business. The results of the study can also be a reference for educational institutions in improving financial literacy through comprehensive educational programs. Novelty – This research has a novelty by including the academic ability factor as one of the things analyzed in seeing how students who own businesses, especially accounting students, manage their finances.
Z-score Analysis for Financial Stability on Real Estate Companies in the Indonesian Stock Exchange Santoso, Herry
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.7188

Abstract

Main purpose: This study empirically investigates the influence of Profitability (PRFT), Leverage (LEVG), Liquidity (LIQD), Firm Age (FAGE), Interest Rate (INTR), Firm Value (FVAL), Firm Size (FISZ), and the COVID-19 pandemic (COVD) on the Financial Stability (FSTA) of real estate companies listed on the Indonesia Stock Exchange during the period 2012–2022. Method: The research utilizes secondary data and applies a purposive sampling method to select samples based on predefined criteria, drawing from a population of 83 registered real estate firms. Main Findings: The findings indicate that the independent variables collectively have a significant effect on FSTA. However, the individual significance tests reveal that in Model 1, PRFT and COVD do not significantly impact FSTA, while in Model 2, INTR and COVD show no significant effect on FSTA. Theory and Practical Implication: The study highlights the applicability of the trade-off and pecking order theories in explaining how real estate firms strategically manage profitability, leverage, and liquidity to sustain financial stability. Novelty: This study uniquely examines the interplay between capital structure and financial indicators during the COVID-19 pandemic, providing empirical insights specific to Indonesia’s real estate sector—an area that has received limited scholarly attention.
Pengungkapan Sustainability Report, Corporate Social Responsibility dan Kinerja Perusahaan terhadap Tax Avoidance Grasia, Santika Mia; Srikalimah; Rahayu, Puji
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.7197

Abstract

Main Purpose - The purpose of this discussion is to examine how the disclosure of sustainability reports, corporate social responsibility, and company performance influence tax avoidance. Method - This study utilizes a quantitative approach to explore the interrelationships among the variables under investigation.It relies on secondary data derived from annual reports and sustainability disclosures of mining companies in the mineral sub-sector that are listed on the Indonesia Stock Exchange (IDX) for the period 2021 to 2024. Main Findings - This consideration provides a hypothetical commitment by illustrating that sustainability report disclosure, use of corporate social obligations, and corporate implementation are related to the tendency to avoid taxes, although the direction and significance of the relationship may change. Basically, companies are expected to advance the quality and sharpness of support report disclosure and actualize corporate social obligations in real terms, not just as a convention or image-building effort. Novelty - The researcher focuses on filling the research gap that remains limited in the mineral sub- sector, as well as providing a more specific depiction of how sustainability report disclosure, corporate social responsibility, and company performance influence tax avoidance practices, which have not been previously examined.
Motivasi, Refleksi, dan Konteks: Memahami Kesadaran Kewirausahaan Gen Z di Perguruan Tinggi Iqbal, Achmad; Farida, Wiwik Mukholafatul; Alawia, Mutia Tsalitsa
Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i3.7152

Abstract

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.
Pengaruh Pemahaman Peraturan Perpajakan, Kemudahan Pelaporan Perpajakan, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Pada Pengusaha Online di Aplikasi Shopee Putri, Putri Yuniar; Isnaniati, Siti; Selviasari , Rike
Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i3.7168

Abstract

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.
Determinasi Efektivitas Deteksi dan Pencegahan Fraud: Kajian Sistematis Multilevel Terintegrasi Andrianingsih, Aan; Rohman, Abdul
Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i3.7193

Abstract

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.
A Bibliometric Review of Understanding in Environmental Reporting Galib, Abdul; Syahrir, Nurwahyuni
Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i3.7306

Abstract

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.
The Impact of Budget Time Pressure on Professional Conduct During the Covid-19 Period Burhanuddin, Fia Fauzia; Pagalung, Gagaring; Kusumawati, Andi
Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i3.7356

Abstract

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.

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