Rumah Jurnal Institut Pesantren KH. Abdul Chalim
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The Influence of Pentagon Fraud on Financial Reporting Fraud
Get PDFFinancial statement fraud involves the intentional alteration of financial records by management or related individuals to distort the company’s true financial position, with the purpose of misleading stakeholders for either personal gain or organizational advantage. This research explores the combined and separate effects of several variables including financial stability, external pressure, financial targets, opportunities, changes in auditors and directors, as well as the display of the CEO’s photograph on the likelihood of financial statement fraud among infrastructure firms listed on the Indonesia Stock Exchange during the 2019–2023 period. The research population includes all infrastructure firms publicly traded on the IDX during that period, from which 145 company-year observations were obtained using a purposive sampling approach. The study employs descriptive statistical analysis and logistic regression techniques, with data processed using SPSS version 27. The results indicate that the collective impact of all investigated variables shows a statistically significant association with the occurrence of financial statement fraud. On an individual level, opportunity and auditor turnover have a positive and significant influence on fraudulent activities. In contrast, financial stability, external pressure, financial targets, and the presence of the CEO’s photo do not demonstrate a meaningful effect on the probability of fraud. Future investigations are encouraged to incorporate alternative proxy variables such as audit opinions or total accruals to better explore the dimensions of the Fraud Pentagon in the context of financial misreporting
The Effects of Innovative Work Practices on Employee Health and Happiness as Measured by Engagement and Job Satisfaction
Get PDFExamining the mediating roles of Employee Engagement (EE) and Employee Job Satisfaction (EJS), this study seeks to understand how Innovative Work Practices (IWP) affect Employee Health and Happiness (EHH) at PT. Bank XYZ. The researchers used Partial Least Squares (PLS) analysis as part of a quantitative study strategy. Using a 5-point Likert scale, 187 respondents from PT. Bank XYZ Region 02 were surveyed online to gather data on IWP, EHH, EE, and EJS. The research concluded that IWP significantly affects EHH both directly and indirectly via EE and EJS. In order to keep employees healthy, happy, and productive, the results stress the significance of making the workplace accommodating and supportive. Management at PT. Bank XYZ should, therefore, make promotion policies clearer, increase stress management training, and make work location flexibility more robust. Staff morale and output can be boosted and turnover can be decreased by creating a more positive work atmosphere that values and supports employees emotionally. To further enhance Employee Health and Happiness and support the organization's overall goals, it is essential to strengthen IWP practices, such as flexible work arrangements and the use of helpful technological tools
The Implementation of Marketing Mix Strategies and Loyalty Programs in Enhancing Sales and Customer Loyalty at PT Sekar Bengawan
Get PDFThis study aims to gain a comprehensive understanding of the company’s strategy for maintaining customer loyalty, particularly through the implementation of a marketing mix strategy and customer loyalty programs. This internship was conducted to observe how PT Sekar Bengawan, a company in the textile industry, implements marketing mix strategies and customer loyalty programs. To gain this understanding, the author conducted direct observations and collected data from five key informants as part of the data validation process. A qualitative approach was employed in compiling this report, supported by triangulation techniques to ensure the credibility of the data. The analysis consisted of three main stages: data reduction, data presentation, and conclusion. The findings indicate that the implementation of marketing mix elements, namely product, price, place, and promotion, along with customer loyalty initiatives, has contributed positively to enhancing the company’s marketing performance and sustaining long-term customer relationships
The Effect of Implementing Enterprise Resource Planning Systems on Profitability Ratios, Activity Ratios, and Solvency Ratios of Companies
Get PDFEnterprise Resource Planning (ERP) is an integrated information system designed to support the management of enterprise resources such as funds, people, and materials. Although ERP is expected to improve operational performance and efficiency, its implementation often faces significant challenges related to process integration complexity, time, and cost. This study aims to examine the effect of ERP implementation on firm performance with a focus on profitability, activity, and solvency ratios after three and five years of implementation. The quantitative method was used with a sample of 29 Indonesian companies listed on the Indonesia Stock Exchange and have implemented ERP. Data was analyzed using logarithmic regression through SPSS 23.0 to compare financial performance before and after ERP implementation. The results showed that in general ERP implementation did not have a significant effect on profitability, activity, and solvency ratios in the short (3 years) and medium (5 years) terms. However, there is a significant effect on the activity ratio after five years, namely a decrease in asset turnover and an increase in labor productivity. This finding indicates that the benefits of ERP are more visible in internal efficiency and productivity improvements rather than direct changes in financial performance. In conclusion, ERP provides long-term benefits especially in operational and decision-making aspects, although the financial impact is not always immediately apparent. This study suggests the need for long-term evaluation and adjustment of business processes to maximize ERP benefits
The Effect of Financial Distress and Capital Intensity on Tax Avoidance
Get PDFThis study aims to examine the effect of financial distress and capital intensity on tax avoidance in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. Tax avoidance is an important concern because although legal, this practice can reduce potential state revenue, especially in a situation of economic recovery after the COVID-19 pandemic. This research is motivated by the inconsistency of previous research results regarding the relationship between financial distress and capital intensity variables with tax avoidance. The method used is a quantitative approach with descriptive research type. Data were obtained through purposive sampling technique from 32 companies, and analyzed using multiple linear regression. The results showed that financial distress has a significant negative effect on tax avoidance, while capital intensity has no significant effect. These findings indicate that companies in financial distress tend to avoid additional risk through tax avoidance. This study contributes to the understanding of corporate behavior in tax management and the importance of financial stability in fiscal compliance
The Influence of Sustainability Report Disclosure and Environmental Performance on Company Financial Performance
Get PDFThis study aims to examine the influence of sustainability report disclosure and environmental performance on company financial performance. As environmental concerns and corporate social responsibility gain importance, companies are increasingly expected to demonstrate accountability through transparent reporting and sustainable practices. The research employs a quantitative approach using secondary data from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange. Financial performance is measured using indicators such as Return on Assets (ROA) and Return on Equity (ROE), while environmental performance is assessed based on PROPER ratings. The findings indicate that both sustainability report disclosure and environmental performance have a significant and positive impact on the financial performance of companies. This suggests that companies that are more transparent in disclosing sustainability practices and perform well environmentally tend to gain higher trust from stakeholders, which contributes to improved financial outcomes
THE EFFECT OF INTRINSIC MOTIVATION AND SELF-EFFICACY ON THE NORMATIVE COMMITMENT OF CIVIL SERVANTS IN THE DEPARTMENT OF COOPERATIVES, MICRO ENTERPRISES AND TRADE IN PONTIANAK CITY
No full textHuman resources are a vital element in carrying out organizational functions, including in government environments. This research is motivated by fluctuations in discipline and performance of Civil Servants (PNS) at the Office of Cooperatives, Micro Enterprises, and Trade of Pontianak City, which indicates the need to strengthen intrinsic motivation and self-efficacy as internal factors that play a role in employee normative commitment. The main problem in this study is whether there is an influence of intrinsic motivation and self-efficacy on the normative commitment of Civil Servants in the agency. The purpose of this study is to determine the effect of two independent variables, namely intrinsic motivation and self-efficacy, on the dependent variable, namely normative commitment. This study uses an associative quantitative method with a survey approach by distributing questionnaires to 55 Civil Servants as respondents. Data analysis was carried out using multiple linear regression with the help of SPSS software. The results of the study indicate that intrinsic motivation and self-efficacy have a positive and significant effect on normative commitment. Partially, intrinsic motivation has a significant effect with a coefficient of 0.365, while self-efficacy has a greater effect with a coefficient of 0.875. The coefficient of determination (R²) of 0.502 indicates that the two independent variables contribute 50.2% to the normative commitment variable. Thus, increasing employee motivation and self-confidence can strengthen their normative commitment in carrying out organizational duties and responsibilities
Digitalization of the Tax System in Indonesia: Opportunities and Challenges of Coretax Implementation
Get PDFThe digitalization of the tax system represents a strategic initiative by the government to enhance the effectiveness and efficiency of tax management. A key innovation in this effort is the implementation of the Coretax system, which modernizes tax administration through information technology in areas such as tax reporting, payments, and oversight. This study aims to examine how the Coretax system contributes to the success of tax management in Indonesia and to identify the opportunities and challenges associated with its implementation in the digital era. The research employs a qualitative approach using literature review methods, analyzing secondary data sourced from scientific journals, official reports from the Directorate General of Taxes (DGT), and academic publications and policies related to tax digitalization. Through thematic analysis, the study describes the impacts, benefits, and challenges experienced in the application of the Coretax system. The findings indicate that Coretax improves the accuracy and efficiency of tax administration, strengthens fiscal oversight, and increases transparency within the Tax Information System. However, several implementation challenges persist, including issues related to digital literacy, technological infrastructure, human resource capacity, and data security risks, all of which require proactive management. To ensure the optimal implementation of Coretax and support a modern, transparent, and accountable public taxation system in Indonesia, integrated and harmonized policies are essential.Digitalisasi sistem perpajakan merupakan langkah strategis pemerintah dalam meningkatkan efektivitas dan efisiensi dalam manajemen pajak. Salah satu inovasi utamanya ialah implementasi sistem Coretax, yang memodernisasi administrasi perpajakan melalui teknologi informasi dalam pelaporan, pembayaran, dan pengawasan pajak. Tujuan penelitian ini yaitu untuk mengidentifikasi cara sistem Coretax memberikan kontribusi terhadap berhasilnya pengelolaan pajak di Indonesia serta mendeteksi peluang dan tantangan implementasi dalam era digital. Metode penelitian ini menggunakan pendekatan kualitatif dengan teknik studi literatur melalui analisis data sekunder dari jurnal ilmiah, laporan resmi Direktorat Jenderal Pajak (DJP), serta publikasi akademis dan kebijakan terkait digitalisasi pajak. Analisis ini bersifat tematis dengan upaya untuk menggambarkan dampak, manfaat, juga tantangan yang dialami dalam aplikasi Coretax. Hasil riset menunjukkan bahwa Coretax System siap meningkatkan akurasi dan efisiensi administrasi perpajakan, memperkuat pengawasan fiskal, serta meningkatkan transparansi dalam Sistem Informasi Perpajakan. Namun demikian, tantangan implementasinya masih berupa tantangan literasi digital, infrastruktur teknologi, sumber daya manusia, dan risiko keamanan data yang perlu diantisipasi. Untuk memastikan keberhasilan implementasi Coretax yang optimal dan mendukung perpajakan publik yang modern, transparan, dan akuntabel di Indonesia, diperlukan kebijakan yang terpadu dan selaras
The Impact of Generation Z’s Greenwashing Perception on Green Purchase Intention in the Context of Indonesian H&M Consumers
Get PDFThis research project studies at the impact of greenwashing perception on green purchasing intention among Generation Z customers in Indonesia, specifically at the fast fashion brand H&M. Based on Perceived Risk Theory and adapted from Lu et al. (2022), the study incorporates financial perceived risk and green perceived risk as mediating variables, as well as the moderating influence of impulsive purchasing behavior. The study used a quantitative approach, collecting responses from 287 individuals via an online survey and analysing the data with Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings show that greenwashing perceptions considerably raise financial and environmental risk. Furthermore, the idea of greenwashing harms green purchase intention, as does the perceived financial risk. However, green perceived risk has no significant impact on green purchasing intention, and impulsive buying has no significant moderating effect on the association between greenwashing perception and financial risk. These findings indicate that Generation Z customers in Indonesia are susceptible to greenwashing and that financial reasons weigh more heavily in purchasing decisions than environmental concerns. The findings have important implications for sustainable marketing tactics in the fast fashion industry
Consumer Trust as a Mediator: The Influence of Price Perception and Brand Image on School Choice Decision (Case Study at Ar-Rahman Excellence Junior High School)
Get PDFThis research aims to determine the influence of price perception, brand image, and consumer trust on the decision to choose Ar-Rahman Excellent Junior High School, which is expected to provide input for the institution to increase the number of new student admissions each year. The sample in this study consists of parents of students who enrolled in the 2022/2023 academic year up to 2024/2025. Sampling was conducted using probability sampling with the simple random sampling method. Data analysis using Structural Equation Modeling (SEM) with the LISREL 8.80 program. The research results show that partially, price perception has a negative but insignificant effect on consumer trust, while brand image has a positive and significant effect. Price perception and brand image also have a positive and significant influence on the decision to choose Ar-Rahman Excellent Junior High School. Brand image proved to be the most dominant variable in influencing the decision to choose. Additionally, consumer trust also has a positive and significant influence on this decision. Simultaneously, price perception and brand image explain 82.8% of the variation in consumer trust, while price perception, brand image, and consumer trust together explain 89.2% of the variation in the decision to choose