bluuebunny/crossref_metadata_2025 huggingface dataset:
Governance and Audit Quality: Can Improve Earnings Quality?
Authors: Saraswati Erwin , Puteri Ariestya Alfianti
Published: September 2024

Purpose: This study aims to examine the effect of governance structure and audit quality on earnings quality.
Methodology/Approach: 74 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2011 to 2019 was selected using purposive sampling and used to test the hypotheses. The data was analyzed using OLS within multiple linear regression approach.
Findings: Regression results showed independent commissioners and numbers of audit committee meetings improved earnings quality in large-sized manufacturing companies. This study also found that institutional ownership has no effect on earnings quality. Likewise, audit quality, as reflected by size of the public accounting firm, has no effects on earnings quality.
Practical Implications: The results provide information about the importance of independent commissioners in keeping good earnings quality. These findings can be used either by the government or investors to strengthen the role of independent commissioners. Also, the government can regulate the minimum number of audit committee meetings to overcome low-income quality problems.
Originality/value: This study proved that internal independence mechanism is the crucial one to attain a high level of earnings quality. Also, this study differentiates the effect of predictors by company’s size.
Effects Of Conservation Accounting And Tax Risk On Firm Value: Agency Costs As A Moderating Factor
Authors: Setyawan Ady Lulus , Yasin Herman Nur , Reskino Reskino
Published: September 2024

Purpose: Finding out how tax risk, financial conservatism, and agency costs impact firm value is the objective of this research.
Methodology/approach: To select 45 companies according to the criteria, we utilized the population of all businesses that are members of the Food and Staples, Beverage Retail Sub Sector. As part of the quantitative investigation, data analyzed using Partial Least Squares method.
Findings: The results of the study show that tax risk and accounting conservatism both have a partial effect on company value, but agency costs have no effect on firm value, agency costs do not fully strengthen the relationship between tax risk and accounting conservatism on firm value, agency costs in research this gives rise to the influence of tax risk on firm value, but can also strengthen accounting conservatism on firm value.
Practical implications: Previous research findings reveal that these elements have very little or no impact on business value; However, the findings of this research have become a strong controversy so that they can become a reference for external and internal companies in decision making.
Originality/value: This novelty is agency costs as a moderator which can strengthen or weaken factors that influence firm value.
Optimalisasi Barang Milik Negara: Penelitian Konsep Capital Charge Dalam Perspektif Peningkatan Efisiensi Penggunaan Aset Pemerintah
Authors: Utomo Boris Satriyo , Martani Dwi
Published: September 2024

Purpose: This study aims to analyze the possibility of applying the capital charge concept to the mechanism for managing state assets. This study also elaborates on the prerequisites that must be met for the application of the capital charge.
Methodology/approach: This study uses a qualitative approach in the form of a case study conducted at the Directorate General of State Assets Management of the Ministry of Finance Republic of Indonesia. This unit has the authorization to formulate policies in the field of management of state assets. The study was carried out by analyzing literature studies, analyzing data on the management of state assets, and analyzing interview results. The data collection method consists of secondary data for literature analysis and data analysis on the management of state assets. Primary data collection methods were used to analyze interview results. The participants for this study are government officials in the Directorate General of State Assets Management and Directorate General of Treasury Ministry of Finance.
Findings: The study found that the concept of capital charge is relevant for managing state assets, especially to the concept of optimizing state assets management. The optimizing concept focuses on the cost efficiency of underutilized BMN. However, in its implementation, it is necessary to take into account the fiscal impact from the perspective of state financial budgeting in the APBN.
Practical implications: The implementation of capital charges in state assets management is expected to increase the efficiency usage of state assets which is in an underutilized condition.
Originality/value: The study was carried out using the case study method at the unit which has the authority to formulate policies in the field of management of state assets. Previous research in Indonesia was done using another method.
Pengembangan Instrumen Investment Readiness Sebagai Pedoman Penilaian Kesiapan Pendanaan Start-Up Di Era Ekonomi Digital
Authors: Priantinah Denies , Sari Ratna Candra , Dewanti Patriani Wahyu , Pranesti Arin
Published: September 2024

Purpose: This research aims to develop instruments to measure start-up funding assessments. The dimensions of measuring funding and Investment readiness consist of eight dimensions adopted from the investment guide.
Methodology/approach: This research is based on solving specific problems by improving the instructional design process and developing new models, tools and procedures regarding Investment readiness instruments as guidelines for assessing start-up funding readiness in the digital economy era. An investment readiness instrument is advanced by holding a Focus Group Discussion (FGD) with experts in start-up investment.
Findings: The results of this study contribute to developing an investment readiness instrument as a guideline for assessing start-up funding readiness for the start-up.
Practical implications: The practical implication of this research is that investment readiness instruments can assist start-ups in assessing financial and non-financial performance, which is helpful for funding applications and start-up financing.
Originality/value: This research has social implications for investors and creditors in order to make relevant decisions regarding investment and funding for start-ups.
Determinan Kepatuhan Wajib Pajak UMKM Dengan Modernisasi Sistem Administrasi Perpajakan Sebagai Variabel Moderasi
Authors: Pratama Ari , Urumsah Dekar
Published: September 2024

Purpose: This research aims to analyze and test the influence of tax understanding, tax policy and tax sanctions on taxpayer compliance in UMKM with modernization of the tax administration system as a moderating variable.
Methodology/approach: Associative research using a quantitative approach. This study uses survey methods and questionnaire techniques which are distributed directly or online to UMKM actors. The total data that met to be analyzed amounted to 123 and were analyzed using the Smart Partial Least Square.
Findings: The results of the research state that tax policy and tax sanctions influence taxpayer compliance in UMKM.
Practical implications: This research is important because it can provide input to the Directorate General of Taxes regarding UMKM taxpayers.
Originality/value: Adding the tax administration system modernization variable as a moderating variable to determine the factors that mediate behavioral intentions with actual behavior.
How CSR Performance and Financial Report Quality Affect Corporate Share Prices? Case of Indonesia
Authors: Setyahuni Suhita Whini
Published: September 2024

Purpose: This research intends to investigate the impact of financial report quality and CSR performance on the firm share prices.
Methodology/approach: The 78 firms-years observation of LQ-45 public listed companies in Indonesia from 2019 to 2020 is used in this study. The financial report quality is measured by the accrual-based model of earning management, while CSR performance is measured by the amount of CSR spending. The OLS regression is applied to test the hypotheses.
Findings: The findings show that there is no effect of financial report quality on the share prices. On the other hand, CSR performance plays an important role in influencing a company’s share prices. CSR performance has a positive effect on share prices. The financial report failed to ensure that there is no existing information asymmetry within the organization. While CSR performance is a form of social-engaged activities in order to achieve social benefits and legitimation.
Practical implications: In the context of legitimacy and agency theory, these findings provide fruitful insight into how the firm performance is valued by investors, which is not only based on financial performance but also based on non-financial performance.
Originality/value: By providing a new measurement of CSR performance, this study is different to most existing CSR kinds of literature.
Do Corporate Governance and Bank-Specific Factors Matter On Banking Financial Performance?
Authors: Handajani Lilik , Akram Akram , Sokarina Ayudia
Published: September 2024

Purpose: This study explores and presents empirical evidence on the influence of self-assessment of bank corporate governance and bank-specific factors on the financial performance of commercial banks in Indonesia.
Methodology/approach: We conducted the study on 35 Indonesian public banks listed on the Indonesia Stock Exchange from 2017 to 2021. Using structural equation modeling, a thorough analysis was performed on a dataset of 160 observation samples that were carefully selected through purposive sampling.
Findings: This study found that the implementation of corporate governance, which is proxied by the rating of self-assessment of corporate governance, and bank-specific factors significantly affect bank financial performance. The better the corporate governance self-assessment rating, the better the bank's financial performance. Other results indicate that bank-specific factors, as reflected by bank ownership, size, and diversification, significantly positively contribute to bank financial performance.
Practical implications: This research aims to provide valuable insights that can support the Indonesian Financial Services Authority (OJK) in implementing effective corporate governance practices. It focuses on enhancing risk management, strengthening the bank's internal capacity, and ensuring compliance with regulations to promote best practices in bank management.
Originality/value: This study provides new insight by examining the factors influencing financial performance in the banking sector, focusing on bank-specific factors and the regulatory aspects of Indonesian banking governance.
How Audit Committee Address The Effects Of Political Connections And Government Ownership In Banking Sector
Authors: Ningsih Rini Dwiyuna , Indayani Indayani , Yusmita Fifi
Published: September 2024

Purpose: This research aims to examine the influence of political connections, government ownership, and changes in loans on financial performance, as well as the role of the audit committee in moderating the relationship between political connections, government ownership, and financial performance.
Methodology/approach: The research sample consists of 32 banking companies listed on the Indonesia Stock Exchange from 2017 to 2021. This study utilizes the Structural Equation Model-Partial Least Squares (SEM-PLS) analysis with WarpPLS..
Findings: The research results indicate that political connections and changes in loans have a significant impact on financial performance, while government ownership does not show any influence on financial performance. Moreover, the audit committee was found to moderate the relationship between political connections and government ownership with financial performance.
Practical implications: This research contributes to the management of companies by providing insights into the factors that influence the improvement of the company's financial performance. A significant improvement in financial performance is a positive signal that investors receive about the company, thus influencing their investment decisions.
Originality/value: This research adds an audit committee as a moderator, uses market-based measurements for banking financial performance, and uses a new measurement scale to assess the size of companies, especially in the banking sector, referring to POJK. Number 12 of 2021 based on Bank Group Core Capital (KMBI).
MSMEs Financial Sustainability Model in Indonesia: Policy, Capital, Literacy, Structure
Authors: Heliani Heliani , Iskandar Yusuf
Published: September 2024

Purpose: This study looks into the intricate relationships that exist between capital structure, financial literacy, intellectual capital, social capital, and government policies in relation to the sustainability and financial performance of MSMEs in Indonesia.
Methodology/approach: This study used structural equation modeling (SEM-PLS) for quantitative analysis with a sample of 375 firms.
Findings: The findings support the significance of these elements and highlight complex connections that add to a comprehensive knowledge of MSMEs dynamics. Notably, the effects of government policies on sustainability financial and performance are varied.
Practical implications: For academics, practitioners, and policymakers seeking to support MSMEs growth and resilience in the particular Indonesian setting, these findings provide practical insights.
Originality/value: In doing so, the study aims to elucidate the complex interrelationships among these variables and their collective impact on the operational efficiency and long-term viability of MSMEs in Indonesia.
Professional Scepticism, Independence, Information Technology, Auditor Competence, And Audit Quality
Authors: M. Rasuli  , Zarefar Arumega , Zarefar Atika , Juhaira Johari Razana
Published: September 2024

Purpose: This study aims to obtain empirical evidence regarding the effect of professional scepticism, independence, information technology, and auditor competence on audit quality.
Methodology/approach: This study uses a quantitative approach with primary data in the form of questionnaires. Respondents of this study were 68 auditors of BPK RI Representative of Riau Province. Regression analysis using the PLS-SEM method.
Findings: The results showed that professional scepticism and BPK auditor competence significantly positively affected BPK audit quality. Other results show that independence and information technology do not significantly affect BPK audit quality.
Practical implications: These results provide a new understanding of independence and information technology in conducting audits in the public sector. Although BPK is an external auditor for all government agencies, the income of BPK employees or auditors comes from the government, so independence is not quite appropriate to be pinned on BPK auditors. Still, the objective attitude of each BPK auditor in carrying out audits at government agencies must be improved. 
Originality/value: These results contribute to the development of literature on the determinants of audit quality.
Peran Unsur Meta-Utaut, Penerimaan Paylater dan Persepsi Penggunaan Terhadap Antropomofisme Indonesia
Authors: Widiarti NadaFajar Nurmani'ah , Nurkholis Nurkholis , Purwanti Lilik
Published: September 2024

Purpose: Applying the integration of UTAUT and MTAM theories, this study investigates the acceptance and usage of paylater from the Indonesian anthropomorphism perspective.
Methodology/approach: Quantitative research strategy using methods for gathering data via questionnaires. Using the Lameshow formula, which yields 384.16, the sample size was calculated and rounded to 400 individuals. The combined strategy of the SEM-ANN method is used in this study's data analysis.
Findings: The research presented here demonstrates that behavioral intentions are mostly determined by their performance expectations. The elements of effort expectancy, social influence, facilitating condition, hedonic motivation, habit, and trust in shaping user behavioral intentions all support this. However, perceived risk and perceived cost have the effect of decreasing behavioral intention to use. One of the things that encourages usage behavior is its goal.
Practical implications: This empirical study breaks out the paylater adoption-influencing aspects from an Indonesian social perspective. IT developers can create user-friendly or widely approved paylater applications in this approach.
Originality/value: This study builds pricing value components by combining the UTAUT and MTAM methodologies with structural equation modeling (SEM) and analysis of neural network (ANN) techniques. In recognizing connections that are linear and non-linear.
Income Shifting And Tax Avoidance: Evidence In Indonesia
Authors: Hidayat Putra , Rosidi Rosidi , Baridwan Zaki
Published: September 2024

Purpose: This study aims to examine the effect of income shifting instruments on tax avoidance efforts. The instruments focused on transfer pricing and intangible assets, and the role of multinationality in moderating both
Methodology/approach: The sample selection used a purposive sampling method with a final sample of 110 observations. With secondary data from the company's annual report and financial statements, this study uses Panel Data Regressions and Moderated Regression Analysis (MRA) with Stata 15.
Findings: The results show that transfer pricing has a positive effect and intangible assets have a negative effect on tax avoidance. Also, multinationality only moderates the relationship between transfer pricing and tax avoidance.
Practical implications: This study contributes to helping companies evaluate performance by always complying with tax regulations. Nowadays, there are regulations governing transfer pricing mechanisms and ownership of intangible assets and this study can be an assessment of the regulations effectiveness. Lastly, this study offers empirical evidence to support the discourse of the two pillars of the international tax architecture agreement at the G20 event, where no studies have yet attempted to provide this information.
Originality/value: This study uses multinationality as a moderating variable which in previous studies was widely used as an independent variable. This study also uses Internalization theory to explain tax avoidance in cross-border transaction context, especially related to transfer pricing and intangible assets
Ethics Perspective of Quality Accounting Information and Future Certainty: A Pattern of Rationally Perceived Decision
Authors: Siladjaja Muljanto , Nugrahanti Trinandari Prasetya , Magdalena Pamela
Published: September 2024

Purpose: This research tested the distinctive capability of detecting misleading information when real earnings have positively stimulated the smooth movement of the market price.
Methodology/approach: This causal research used the primary data from the investor community in 2022, which amounted to 3.242 respondents for running SEM and endogeneity testing; FGD has been the fittest validation process for capturing the rationality models.
Findings: High consistency of integrity-characteristic played a crucial role in designing a prudent accounting treatment which indicates the ethics code related to highly sustainable business during an uncertain future global economy. Inevitably, a measurement of trust in high earning quality pointed out that this quality measurement is to protect this investment decision in a highly secured, safe area.
Practical implications: One centralized platform of financial reporting services should support the attractiveness of obedience and compliance as an incomparable advantage of positive earnings management. High-prospected firms should be assessed by high-quality accounting information; the delisting procedure has been prioritized firmly for low-prospect ones. 
Originality/value: This research explores the pattern of predictive simulation modeling as the existence of game theory, adapted from simplex-linear programming; this rationality model has strengthened as a fundamental requirement to illustrate high future certainty.
Enhancing Financial Statement Quality: The Moderating Role Of Coercive Pressure In Government Entities
Authors: Mulyantoro Cahyo Dwi , Nurkholis Nurkholis , Atmini Sari
Published: September 2024

Purpose: This study aims to examine the effect of human resource competence, accounting information system quality, and internal control systems on the financial statement quality of central government accounting entities, with coercive pressure as a moderating variable.
Methodology/approach: Primary data was collected from 118 central government work units through questionnaire distribution. The data was analyzed using the Partial Least Square (PLS) statistical technique to examine the relationships between variables.
Findings: Human resource competence, accounting information system quality, and internal control systems are proven to be factors that can affect financial statement quality. Coercive pressure can strengthen the effect of accounting information system quality on financial statement quality, but it cannot strengthen or weaken the effect of human resource competence and internal control systems.
Practical implications: Enhancing the competence of financial statement preparers, utilizing accounting information systems, and implementing effective internal control systems should be encouraged to improve the quality of central government financial statements. Coercive pressure must be responded to properly by utilizing the advantages of accounting information systems.
Originality/value: The examination of coercive pressure in moderating the factors affecting the financial statement quality is the novelty of this study.
The God Locus Of Control, Moral Disengagement and Ethical Perception Of Accounting Students: The Role Of Gender
Authors: Oktrivina Amelia , Putriana Lies , Sinuraya Murthada
Published: September 2024

Purpose: The purpose of this study is to add to the understanding of ethical viewpoints in a corpus of accounting student literature, by using mediation and moderation models to examine the interaction between belief in divine control, moral detachment, gender, and ethical insight.
Methodology/approach: A total of 324 students contributed to the study by completing a two-stage online survey.
Findings: Using hierarchical moderated regression analysis, the findings underscore a substantive correlation between belief in divine control and moral detachment and ethical acumen.
Practical implications: Moral detachment showed a negative correlation with ethical insight and served as an intermediary in the relationship between belief in divine control and ethical acumen.
Originality/value: Furthermore, this study illustrates that gender acts as a condition variable affecting the correlation between belief in divine governance and moral disengagement, as well as the relationship between moral disengagement and ethical understanding, indicating that the dynamics of these relationships are affected by gender differences.
Kualitas Laporan Keuangan Desa: Sebuah Studi Di Kabupaten Boyolali
Authors: Junaidi Junaidi , Syahputra Briyan Efflin , Sela Enny Itje , Mahsun Mohamad
Published: September 2024

Purpose: This study examines how financial management and asset management affect the quality of village financial reports in Boyolali Regency, Central Java.
Methodology/approach: In order to gather research data, surveys and questionnaires were employed as the primary method and instruments in this quantitatively oriented study. This study also employed the FGD method to generate the question items/indicators included in the questionnaire. 252 village administrations from the Boyolali Regency participated in this study as respondents. Moreover, survey data was analyzed using multiple regression analysis.
Findings: The quality of village financial reports has been demonstrated to be positively impacted by both asset and financial management.
Practical implications: The findings of this study can serve as a valuable foundation and point of reference for regional administrations and associated parties, particularly for village administrations across Indonesia, so they can create high-quality village financial reports.
Originality/value: The research model used in this study is still relatively rare in Indonesia. This study has simultaneously analyzed the influence of financial management and asset management factors in order to improve the quality of village financial reporting.
Peran Moderasi Koneksi Politik Pada Pengaruh Karakteristik CEO Terhadap Kinerja Keuangan Perusahaan
Authors: Alfianto Fahrizal Irfan , Irianto Gugus , Prihatiningtias Yeney Widya
Published: September 2024

Purpose: This study aims to provide empirical evidence of the impact of CEO characteristics (busyness, economic education, ownership) on corporate financial performance with CEO political connections as a moderating variable.
Methodology/approach: This research is a quantitative study utilizing secondary data. The sample was taken using purposive sampling method, thereby obtaining data from 352 non-financial companies listed on the IDX during the 2016-2022 time period. The total observations made were 2306. The data was analyzed using multiple regression analysis support by the Stata 14 application.
Findings: The regression analysis results indicating CEO economic education has a positive effect on return on asset (ROA). Meanwhile, CEO political connections moderate the positive effect of CEO ownership on corporate financial performance (ROA) and moderate the negative effect of CEO economic education on corporate financial performance (ROA).
Practical implications: Companies should consider the characteristics of CEOs in accordance with the company in order to enhance financial performance. In addition, potential CEOs should improve their characteristics to have a positive impact on the corporate financial performance.
Originality/value: This research develops a model related to CEO political connections in moderating the influence of CEO characteristics (busyness, economic education, ownership) on company financial performance.
Keywords:  CEO Busyness; CEO Education; CEO Ownership; CEO Political Connections; Corporate Financial Performance; Return on Asset (ROA).
The Moderating Roles Of Environmental, Social and Governance Disclosures On Company Ownership Structure And Tax Avoidance
Authors: Widiastutik Rika Nur , Iqbal Syaiful , Rusydi Moh. Khoiru
Published: September 2024

Purpose: The aim of this study is to investigate the moderating roles of environmental, social, and governance disclosures in the relationship between company ownership structure and tax avoidance was investigated. The company ownership structure consists of family ownership, foreign ownership, and institutional ownership.
Methodology/approach: Quantitative is the type of this research with using secondary data. Data collected from company reports that is annual reports, sustainability reports, and OSIRIS database. The data was analyzed using hypothesis tests.
Findings: The results of this study demonstrated that family ownership has a positive influence and foreign ownership has a negative influence, while institutional ownership has no influence on tax avoidance. Furthermore, this study revealed that environmental, social, and governance disclosures can weaken the influence of family ownership relationships, strengthen the influence of foreign ownership relationships, and prevent tax avoidance. In addition, environmental, social, and governance disclosures cannot moderate roles the influence of the relationship between institutional ownership and tax avoidance.
Practical implications: The tax authority can improve the regulations about procedures for implementing transfer price agreements in special company relationships by considering environmental, social, and governance disclosures, so as to prevent an increase in tax avoidance.
Originality/value: This study adds environmental, social, and governance disclosures to classify the inconsistency previous research which are thought to have a combined influence on the relationship between company ownership structure and tax avoidance.
Tax Avoidance by Reputable Companies: Does Brand Value Have Moderating Role?
Authors: Prima Andriawan Debby , Roekhudin  , Iqbal Syaiful
Published: September 2024

Purpose: To examine the effect of profitability and capital intensity on tax avoidance and to determine the role of brand value in moderating the effect of profitability and capital intensity on tax avoidance.
Methodology/approach: Using a purposive sampling method, producing 190 observation data from 75 companies listed on the Indonesia Stock Exchange and included in the top 100 strongest and most valuable brands published by Brand Finance in 2017 to 2019. The relationship between variables will be tested using data panel regression analysis with moderation effects (Moderation Regression Analysis).
Findings: Profitability has a positive effect on tax avoidance, while capital intensity has a negative effect on tax avoidance. Furthermore, the moderating role of brand value was found in the effect of profitability on tax avoidance, but not found in the effect of capital intensity on tax avoidance.
Practical implications: When companies avoid taxes, they not only take into account their profitability but also consider their brand value. High brand value shows that the company has a good reputation, and in essence the company will try to maintain its good reputation by not avoiding taxes.
Originality/value: Provides empirical evidence on the moderating role brand value on the effect of profitability and capital intensity on tax avoidance.
Akuntansi Manajemen Lingkungan, Inovasi Hijau, dan Dampaknya Terhadap Kinerja Manajerial
Authors: Wahyuni Endang Dwi , Leniwati Driana , Salsabila Neyla
Published: September 2024

Purpose: The study aims to explain how the application of environmental management accounting and green innovation affects managerial performance in manufacturing companies listed in the BEI in 2021.
Methodology/approach: Research methods using explanatory methods. Of the 198 manufacturing companies sampled using purposive sampling, 60 companies obtained samples.
Findings: Research results show that environmental management accounting has no impact on managerial performance, and product innovation has an impact on management performance. Environmental management accounting has no impact because some companies charge relatively small environmental costs. But in a descriptive analysis test on the mean value, it yields a minus value, which means that the accounting company's operating cash flow value in 2020 is smaller than in 2021, thus yielding a minus.
Practical implications: This is because, at the time of the COVID pandemic, the results were in line with the triple bottom line theory, which measures the performance of a company in a comprehensive way by focusing on profit-making, social concerns, and environmental conservation.
Originality/value: In Stakeholder Theory, companies determine and determine environmental management strategies and accounting that are able to maintain the interests of stakeholders, which later stakeholders can contribute to the company to improve company performance and value in the future. Green Innovation can also improve managerial performance by applying new technologies (hardware or software) related to production processes that will lead to energy efficiency, pollution reduction, waste recycling, environmentally friendly design and environmental management within the company.
The Effect of Medical Managers' Accountability To Managerial Performance: The Role Of Commitment As Mediating Variable
Authors: Pratolo Suryo , Utami Tiyas Puji
Published: September 2024

Research Objective: This research aims to test the felt accountability of medical managers who have a hybrid role in improving managerial performance, through commitment as a mediating variable.
Method/approach: This research is survey research using questionnaires distributed directly to respondents. The data obtained consisted of 460 medical manager respondents from Community Health Centers (Puskesmas) and Pratama Clinics. Sampling used purposive sampling technique. Data analysis was carried out using structural equation models.
Results: The research results show that medical managers who have a sense of accountability or responsibility for their managerial work will be more motivated to improve managerial performance through their commitment.
Practice implications: Its importance for complex organizations such as Healthcare. Specifically, this research offers insight into organizational support for hybrid identity constructs, such as a doctor taking on the role of medical manager.
Originality/novelty: Research on felt accountability is still rarely carried out, especially in developing countries like Indonesia.
Does Transfer Pricing, Sales Growth and Capital Intensity Affect Tax Aggressiveness?
Authors: Putri Aisyah  , Adib Noval , Nur Rahmanti Virginia
Published: September 2024

Purpose: This research aims to analyze the effect of transfer pricing, sales growth, and capital intensity on tax aggressiveness.
Methodology/approach: The population of this research are mining companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022, with 83 companies. Data analysis technique uses descriptive analysis and multiple regression analysis using the SPSS 27 to analyze.
Findings: The results of this research show   that   transfer pricing   have a positive effect   on   tax aggressiveness. Meanwhile, sales growth and capital intensity variables have a negative effect on tax aggressiveness. Transfer pricing, sales growth, and capital intensity collectively have a significant effect on the level of corporate tax aggressiveness.
Practical implications: The implications of this research can increase knowledge and serve as considerations for the government in formulating tax policies to address weaknesses in tax regulations in the future. The findings from this research can provide understanding of the factors that drive tax aggressiveness, especially within mining companies. Thus, this research has the potential to significantly contribute to the government in improving tax policies, strengthening national revenue, and promoting fairness in the overall tax system.
Originality/value: This research examines mining companies in the most recent 5 years. The main focus of this research is to update understanding of how transfer pricing practices, along with economic variables such as sales growth and capital intensity, influence companies' aggressive policies in managing their tax obligations. By this relevant period, this research is expected to provide new insights into corporate tax strategies in the context of a dynamic and complex industry such as mining.
Konsep Pencegahan Fraud: Berdasarkan Pada Pemahaman “Skizofrenia” dan Psy-Complex Theory
Authors: Hamadi Ybanez Vijeysechan , Iwan Triyuwono  , Ali Djamhuri
Published: September 2024

Purpose: The objective of this research is to formulate a fraud prevention concept based on psychological dynamics of fraud committers.
Methodology/approach: This postmodernism research uses a case study approach regarding the psychological processes of fraud committers which are similar to the metaphor of “Schizophrenia”. The data of this research was acquired from interviews with fraud committers, an observer, and a person with authority. The analysis was conducted using psy-complex theory, which consists of psychoanalysis and psychotherapy methods.
Findings: This study finds that economic and social pressure contribute to the vulnerability of showing symptoms similar to the metaphor “schizophrenia” will get more severe (the fixated phase). This condition increases the tendency of individuals to engage in activities that are not based on logical reasoning. Therefore, the formulation of fraud prevention concept that is based on the balance in psychological dynamics, between the elements of mind, conscience, and behavior, can be used to recover human’s mental wellbeing.
Practical implications: The fraud act can be committed by anyone. The regulations relating to mental health need to be considered, it’s important part of reducing an individual's motivation to cheat.
Originality/value: The formulation of a fraud prevention concept rooted in the balance of human psychology, between the mind, conscience, and behaviour
Application of The Philosophy of “Gotong Royong” To Improve Tax Compliance in Indonesia
Authors: Arasy Harwida Gita , Tjaraka Heru
Published: September 2024

Purpose: This research aims to offer the concept of gotong royong (mutual cooperation) in Indonesia as one of the factors that must be applied in order to improve tax compliance in Indonesia
Methodology/approach: This study is a qualitative study with a library-research approach.
Findings: Gotong royong, which means mutual cooperation, is a philosophy that has been ingrained in the Indonesian people; therefore, it should be an important component in carrying out counseling, socialization, and tax inclusion education for the Indonesian people. So, the perspective on tax obligations and compliance shifts from what was only an obligation to becoming a common necessity in building an independent and more sovereign Indonesian state.
Practical implications: Theoretically, this research provides a new perspective on the application of social interaction theory and the theory of planned behavior, although the concepts offered in this article still require further study at the practical level.
Originality/value: Research related to tax compliance has mostly been carried out using a quantitative survey approach or an empirical study approach. However, this research examines tax compliance from a different perspective, namely the philosophy of tax as a tool in developing the country, which is actually an embodiment of the local philosophy of Indonesia called gotong royong. To the best of the researchers' knowledge, this has not been widely implemented.
Motivasi dan Persepsi Minat Berkunjung Kembali Wisatawan Domestik Terhadap Daya Tarik Wisata Monkey Forest Ubud
Authors: Muliawan I Nyoman , Darsana I Made , Widhyandanta I Gede Dirga Surya Arya
Published: September 2024

Monkey Forest menjadi salah satu DTW yang sangat populer di Bali khususnya kawasan Ubud, hal tersebut dapat diketahui berdasarkan pada jumlah kunjungan wisatawan yang bisa dikatakan tinggi, dimana di tahun 2022 DTW Monkey Forest mendapat jumlah kunjungan sebesar 757,829, yang mana sebagian besar didominasi oleh wisatawan mancanegara. Tujuan penelitian ini adalah untuk mengetahui: 1) pengaruh motivasi terhadap minat wisatawan domestik untuk kembali ke DTW Monkey Forest; 2) pengaruh persepsi terhadap minat wisatawan domestik untuk kembali ke DTW Monkey Forest; dan 3) pengaruh gabungan motivasi dan persepsi terhadap minat wisatawan untuk kembali ke DTW Monkey Forest. Purposive sampling dipadukan dengan pendekatan deskriptif kuantitatif dalam penelitian ini. Untuk metode pengumpulan data digunakan tinjauan pustaka dan penyebaran kuesioner kepada 100 responden. Uji validitas serta reliabilitas sebagai uji instrumen, kemudian uji deskriptif, asumsi klasik, serta regresi linier berganda sebagai analisis data. Pengujian ini menunjukkan hasil antara lain: 1) Motivasi berpengaruh pada Minat Berkunjung Kembali ke Monkey Forest, 2) Persepsi mempengaruhi Minat Berkunjung Kembali ke Monkey Forest, 3) Motivasi dan Persepsi secara simultan memberi pengaruh yang positif terhadap Minat Berkunjung kembali ke Monkey Forest. Dengan variabel (X) mempunyai pengaruh sebanyak 61% kemudian 39% dipengaruhi oleh variabel lain.
 
Monkey Forest is one of the most popular tourist destinations in Bali, especially the Ubud area, this can be seen based on the number of tourist visits which can be said to be high. where in 2022 tourist attraction Monkey Forest received a total of 757,829 visits, most of which are dominated by foreign tourists. The purpose of this study was to determine: 1) the influence of motivation on domestic tourists' interest in returning to tourist attraction Monkey Forest; the influence of perception on domestic tourists' interest in returning to tourist attraction Monkey Forest; and 3) the combined effect of motivation and perception on tourists' interest in returning to tourist attraction Monkey Forest. Purposive sampling is combined with a quantitative descriptive approach in this study. As methods for gathering data, a literature review and the distribution of questionnaires to 100 respondents were used. Validity and reliability tests were used for instrument analysis, and descriptive analysis, classical assumption tests, and multiple linear regression analysis were used for data analysis. This examination shows the outcomes include: 1) Motivation influences interest in returning to Monkey Forest, 2) Perception influences interest in returning to Monkey Forest 3) Motivation dan Perception influences interest in returning to Monkey Forest. With the variable (X) having a 61% influence and the remaining 39% being influenced by other variables.
Analisis Perencanaan Pengembangan Desa Bitera Gianyar Bali sebagai Daya Tarik Wisata Melalui Pendekatan Pariwisata Berbasis Storynomic Tourism
Authors: Mahardika Ketut , Wirawan I Putu Eka , Aditya I Wayan Putra
Published: September 2024

Penelitian yang dilakukan di Desa Bitera, Kabupaten Gianyar, Bali, difokuskan pada eksplorasi potensi Desa Bitera sebagai perencanaan pengembangan daya tarik wisata dengan menggunakan pendekatan storynomic tourism. Studi ini mengidentifikasi potensi pariwisata di Desa Bitera dengan pendekatan 4A dalam pariwisata dan menyoroti elemen-elemen cerita yang dapat mendukung konsep storynomic tourism di Desa Bitera. Desa Bitera, dengan peninggalan sejarah, tradisi, dan budayanya, memiliki potensi yang signifikan untuk dikembangkan sebagai daya tarik wisata di Kota Gianyar. Studi ini juga menyoroti pentingnya aksesibilitas, fasilitas, dan lembaga pendukung dalam pengembangan Desa Bitera sebagai destinasi wisata yang berkelanjutan. Temuan penelitian menekankan pentingnya elemen-elemen cerita dalam potensi pariwisata Desa Bitera, terutama melalui narasi sejarah seperti asal-usul Desa Bitera dan cerita dari Relief Tantri Bebitra.
 
The research conducted in Bitera Village, Gianyar Regency, Bali, focuses on exploring the potential of Bitera Village for tourism attraction development using the storynomic tourism approach. This study identifies the tourism potential in Bitera Village with the 4A approach in tourism and highlights the story elements that can support the concept of storynomic tourism in Bitera Village. Bitera Village, with its historical heritage, traditions, and culture, has significant potential to be developed as a tourist attraction in Gianyar City. This study also highlights the importance of accessibility, facilities, and supporting institutions in the development of Bitera Village as a sustainable tourist destination. The research findings emphasize the importance of story elements in the tourism potential of Bitera Village, particularly through historical narratives such as the origin of Bitera Village and stories from the Tantri Bebitra Relief.
Evaluasi Peluang dan Hambatan dalam Mengelola Destinasi Wisata Pantai dengan Pendekatan Partisipasi Masyarakat
Authors: Negara I Dewa Made Kevin Surya , Negara Febianti , Sari Retno Juwita
Published: September 2024

Penelitian ini bertujuan untuk mengidentifikasi peluang dan hambatan dalam pengelolaan daya tarik wisata Pantai Medewi di Kabupaten Jembrana yang berbasis partisipasi masyarakat. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, observasi partisipatif, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa terdapat berbagai peluang yang dapat dimanfaatkan, seperti potensi alam yang indah, keunikan budaya lokal, dan dukungan dari pemerintah daerah. Namun, terdapat pula sejumlah hambatan yang perlu diatasi, termasuk rendahnya tingkat partisipasi masyarakat, kurangnya keterampilan dan pengetahuan dalam pengelolaan wisata, serta infrastruktur yang belum memadai. Penelitian ini menyarankan beberapa strategi untuk meningkatkan partisipasi masyarakat dalam pengelolaan wisata Pantai Medewi, antara lain melalui program pelatihan dan pemberdayaan masyarakat, peningkatan koordinasi antara pemerintah, masyarakat, dan sektor swasta, serta pengembangan infrastruktur yang mendukung kegiatan wisata. Partisipasi aktif masyarakat diharapkan dapat meningkatkan kualitas pengelolaan wisata dan membawa manfaat ekonomi serta sosial bagi masyarakat setempat.
 
This study aims to identify the opportunities and challenges in the management of Medewi Beach's tourism attractions in Jembrana Regency based on community participation. The research method used is a qualitative approach with data collection techniques through in-depth interviews, participatory observation, and document analysis. The results show that there are various opportunities that can be utilized, such as beautiful natural potential, unique local culture, and support from the local government. However, there are also several challenges that need to be addressed, including the low level of community participation, lack of skills and knowledge in tourism management, and inadequate infrastructure. This study suggests several strategies to enhance community participation in the management of Medewi Beach tourism, including through community training and empowerment programs, improving coordination between the government, community, and private sector, and developing infrastructure that supports tourism activities. Activec community participation is expected to improve the quality of tourism management and bring economic and social benefits to the local community.
Potensi Pantai Bohay Sebagai Daya Tarik Wisata Pantai
Authors: Putra Kimberley , Suwintari I Gusti Ayu Eka , Suarmana I Wayan Restu
Published: September 2024

Pantai Bohay merupakan daya tarik wisata di Desa Bhinor Harmony yang memiliki potensi dan keindahan alam. Saat ini wisata Pantai Bohay belum dikelola dengan baik. Tujuan dari penelitian ini untuk menganalisis potensi Pantai Bohay sebagai daya tarik wisata menggunakan teori 4A yaitu (attraction, accessibility, amenity, ancillary). Penelitian ini menggunakan metode deskriptif kualitatif. Data dikumpulkan melalui teknik wawancara, observasi dan analisis teks. Hasil penelitian yaitu di Pantai Bohay mempunyai potensi yaitu atraksi wisata berupa terumbu karang yang masih dikeramatkan oleh warga, lokasi yang strategis, fasilitas menyediakan restaurant dan café, toilet, masjid dan mempuyai fasilitas pendukung yaitu meeting room untuk memenuhi kebutuhan pengunjung.
 
Bohay Beach is a tourist attraction in Bhinor Harmony Village which has potential and natural beauty. Currently, Bohay Beach tourism has not been managed well. The aim of this research is to analyze the potential of Bohay Beach as a tourist attraction using the 4A theory, namely (attraction, accessibility, amenities, ancillary). This study used descriptive qualitative method. Data was collected through interview techniques, observation and text analysis. The results of the research are that Bohay Beach has potential, namely tourist attractions in the form of coral reefs which are still sacred to residents, strategic location, facilities providing restaurants and cafés, toilets, mosques and supporting facilities, namely meeting rooms to meet visitors' needs.