Articles
<![CDATA[The impacts of Acquisition on the Bidder’s Cash Flow Structure (The case of PT Central Sentosa Finance acquisition by PT Bank Central Asia) ]]>
<![CDATA[Andriati Fitriningrun]]>;
<![CDATA[Andrey Hasiholan Pulungan]]>;
<![CDATA[Gilang Fajar Wijayanto]]>
<![CDATA[ Jurnal Manajemen (Edisi Elektronik) Vol 11, No 2 (2020): Jurnal Manajemen (Edisi Elektronik) ]]>
Publisher : <![CDATA[Universitas Ibn Khaldun Bogor ]]>
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DOI: 10.32832/jm-uika.v11i1.3106
<![CDATA[The purpose of this study is to examine the impact of Merger and Acquisition (M&A) wave on constructing the capital structure. The conflict of government policies to assist the Small Medium Enterprises (SMEs) is in conflict with the other regulation which requires banks to meet the minimum Net Performing Loan (NPIL). This situation encourages the emergence of M&A wave in Indonesia. Numbers of banks do M&A as the option to accommodate the government regulations. Using the case of PT Central Sentosa Finance (CSF) acquisition by PT Bank Central Asia (BCA), this study examines the M&A impacts on the bidder’s capital structure when the acquisition due to the wave and government policy. The quantitative method is used to examine the impact of M&A on the company’s capital structure focusing the 2014 acquisition. The study contributes to the accounting in the area of transparency and capital issues. The statistical results show that the potential policies conflict drives the company to prioritize the selection of funding. ]]>
<![CDATA[Does Tax Amnesty Program Reduce Cross-Border Tax Evasion? A Case Study in Indonesia ]]>
<![CDATA[Arnaldo Purba]]>;
<![CDATA[Darmawan Mangkan]]>;
<![CDATA[Andrey Hasiholan Pulungan]]>
<![CDATA[ Journal of Business & Applied Management Vol 15, No 1 (2022): Journal of Business & Applied Management ]]>
Publisher : <![CDATA[Universitas Bunda Mulia ]]>
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DOI: 10.30813/jbam.v15i1.3263
<![CDATA[Prior to the implementation of automatic exchange of information (AEOI), Indonesian government introduced tax amnesty program in 2016 by providing taxpayers with an opportunity to correct their annual tax returns that were previously reported not based on actual condition. This paper attempts to empirically measure the impact of the tax amnesty program on cross-border tax evasion in Indonesia by using changes in deposits owned by Indonesian residents kept in banks located in offshore jurisdictions, or known as cross-border deposits, to proxy for cross-border evasion. Quarterly data on cross-border deposits was obtained from Bank for International Settlement (BIS) Locational Banking Statistics (LBS) from third quarter 2016 until fourth quarter 2017. Using difference-in-difference analysis, our study finds insufficient evidence to suggest that cross-border tax evasion in Indonesia is impacted by the amnesty program. The results also indicate that the government may need to more effectively use the AEOI data received from its partners to investigate whether the taxpayers still commit cross-border tax evasion by hiding their financial assets in offshore financial institutions. This study contributes to academic literature by extending tax literature, specifically about tax evasion and tax amnesty. It also provides insights to regulator about the relationship between tax amnesty and cross-border tax evasion.]]>
<![CDATA[Postal Services Liberalization Policy of the State Owned Enterprise ]]>
<![CDATA[Andriati Fitriningrum]]>;
<![CDATA[Andrey Hasiholan Pulungan]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 5, No 1 (2021) ]]>
Publisher : <![CDATA[Jur. Akuntansi, Politeknik Negeri Malang ]]>
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DOI: 10.33795/jraam.v5i1.002
<![CDATA[The aims of this study are to examine the impacts of liberalization policy on the monopoly postal service market in developing countries like Indonesia. Liberalization policy has altered the business and way of State Owned Enterprise (SOE) to run its social welfare functions. Using the case of PT Pos Indonesia through quantitative methods to support qualitative analysis, this study reveals that liberalization is potential to promote the company’s financial and efficiency performance, unless the government clearly determines about its socio-economic function on SOE.AbstrakTujuan dari penelitian ini adalah menguji dampak kebijakan liberalisasi atas monopoli layanan pos di negara berkembang seperti Indonesia. Diterbitkannya kebijakan liberalisasi layanan pos berdampak pada proses bisnis dan operasi pada Badan Usaha Milik Negara (BUMN) dalam menjalankan fungsi kesejahteraan sosial. Melalui telaah kasus PT Pos Indonesia menggunakan metode kuantitatif untuk mendukung analisis kualitatif, penelitian ini mengindikasikan bahwa kebijakan liberalisasi dapat berpotensi memperbaiki kinerja keuangan dan efisiensi perusahaan, hanya jika pemerintah secara jelas menentukan fungsi sosio-ekonomi yang dijalankan oleh BUMN.]]>
<![CDATA[Financial Literacy Training for Mushrooms Business Development in Sitio Tamale, The Philippines ]]>
<![CDATA[Kenny Fernando]]>;
<![CDATA[Andrey Hasiholan Pulungan]]>;
<![CDATA[Budi Kurniawan]]>;
<![CDATA[Elfina Astrela Sambuaga]]>;
<![CDATA[Victoria Del Gracia Matahelumual]]>;
<![CDATA[Yolanda Rian Wiratam]]>;
<![CDATA[Claudia Jessica Tunadi]]>
<![CDATA[ JPPM (Jurnal Pendidikan dan Pemberdayaan Masyarakat) Vol 9, No 2 (2022): November 2022 ]]>
Publisher : <![CDATA[Departement of Nonformal Education, Graduate Scholl of Universitas Negeri Yogyakarta ]]>
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DOI: 10.21831/jppm.v9i2.51454
<![CDATA[A business really needs adequate records to evaluate business operational activities and also determine future improvement steps. 30 Youths in Sitio Tamale, The Philippines have developed a Mushroom Business business which took place in October 2021. The Research Team was entrusted with providing training virtually to answer the need for mushroom Business development in the village. This study aims to describe how virtual training could be effectively conducted by employing modules and virtual presentation. We used SPSS 22.0 to statistically analyze and to describe its percentages based on LikertScale (1-5) questionnaires about topic relevance, modules quality, duration, and understanding. The results shows that 66.67% agree this financial feasibility is relevant. The printed modules are considered as the best way for 53.55% as they strongly agree. However, the one-day training is not sufficient as only 13.33% strongly agree. Lastly, the two-time translation during presentation made 60% participants do not comprehensively understand. ]]>
<![CDATA[The Impact of Trust on the Relations between Ethical Leadership and Internal Whistleblowing Intention ]]>
<![CDATA[Andriati Fitriningrum]]>;
<![CDATA[Andrey Hasiholan Pulungan]]>;
<![CDATA[Ni Made Ayu Diah Pradnya Dewi]]>;
<![CDATA[Nadya Nurul Imani]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v9i2.26819
<![CDATA[The aim of this study is to examine the impact of trust on the relationship between ethical leadership and internal whistleblowing intention. The study was motivated by the lack of willingness of organization members to blow the whistle on misconduct or unethical action internally compared to external whistleblowing. The willingness to blow the whistle internally is crucial, particularly to prevent negative impacts on the organization's performance and reputation. Using a quantitative method through a survey, this study examines 140 Indonesian public servants from one of the government directorates focused on perceptions of trust, ethical leadership, and internal whistleblowing intention. Using Structural Equation Modelling (SEM) and Partial Least Square (PLS), this study unveiled that the length of working periods determines the trust development. Meanwhile, feelings are key to an affective trust that influences ethical leadership to encourage the willingness of organization members to intentionally whistleblowing misconduct or unethical action internally.]]>
<![CDATA[Postal Services Liberalization Policy of the State Owned Enterprise ]]>
<![CDATA[Andriati Fitriningrum]]>;
<![CDATA[Andrey Hasiholan Pulungan]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 1 (2021): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Malang ]]>
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DOI: 10.33795/jraam.v5i1.002
<![CDATA[The aims of this study are to examine the impacts of liberalization policy on the monopoly postal service market in developing countries like Indonesia. Liberalization policy has altered the business and way of State Owned Enterprise (SOE) to run its social welfare functions. Using the case of PT Pos Indonesia through quantitative methods to support qualitative analysis, this study reveals that liberalization is potential to promote the company’s financial and efficiency performance, unless the government clearly determines about its socio-economic function on SOE. Abstrak Tujuan dari penelitian ini adalah menguji dampak kebijakan liberalisasi atas monopoli layanan pos di negara berkembang seperti Indonesia. Diterbitkannya kebijakan liberalisasi layanan pos berdampak pada proses bisnis dan operasi pada Badan Usaha Milik Negara (BUMN) dalam menjalankan fungsi kesejahteraan sosial. Melalui telaah kasus PT Pos Indonesia menggunakan metode kuantitatif untuk mendukung analisis kualitatif, penelitian ini mengindikasikan bahwa kebijakan liberalisasi dapat berpotensi memperbaiki kinerja keuangan dan efisiensi perusahaan, hanya jika pemerintah secara jelas menentukan fungsi sosio-ekonomi yang dijalankan oleh BUMN.]]>
<![CDATA[Perceived Seriousness Of Wrongdoing And Peer Reporting Intention: The Moderating Role Of Wrongdoer’s Status ]]>
<![CDATA[Andrey Hasiholan Pulungan]]>;
<![CDATA[Audrey Azzahra]]>;
<![CDATA[Kenny Fernando]]>;
<![CDATA[Budi Kurniawan]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v15i1.51855
<![CDATA[Main Purpose - This study intends to evaluate the moderating effect of wrongdoer status (close friends or acquaintances) on the link between perceived wrongdoing seriousness and intention to report academic misconductMethod - This research used a 1x2 experimental design between subjects. One hundred eleven participants from three universities were involved in the experiments. Participants were selected using a method of purposive sampling. However, only 106 responses can be analyzed using SMART PLS 4 due to insufficient responses from some participants.Main Findings - The findings indicate that students are more likely to report academic misconduct when they consider it to be more severe. However, if the perpetrator is a close friend, the likelihood of a student reporting academic misconduct is significantly reduced.Theory and Practical Implications – This study has consequences for how colleges respond when students report their friends for academic dishonesty. Students fear that if they report the inappropriate activity of their close friends, they would be left by their friends. Educating students and faculty members on the need of recognizing and reporting academic dishonesty could contribute to the creation of an ethical university culture.Novelty – Prior research has often been descriptive and qualitative, meanwhile, this study applies path analysis to provide empirical evidence specifically in the Indonesian context about the impact of friendship on students' willingness to report academic misconduct. ]]>
<![CDATA[Capacity Building on BSB Organic Development Center ]]>
<![CDATA[Hilarius Bambang Winarko]]>;
<![CDATA[Andriati Fitriningrum]]>;
<![CDATA[Maria Josef Retno Budi Wahyuni]]>;
<![CDATA[Andrey Hasiholan Pulungan]]>
<![CDATA[ Journal of Community Services: Sustainability and Empowerment Vol. 1 No. 02 (2021): September ]]>
Publisher : <![CDATA[Center for Research and Community Service of Sampoerna University ]]>
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<![CDATA[This community service project was aimed to scale up Bina Sarana Bhakti (BSB) organic development center’s management with two-day workshops. BSB needs to improve its managerial skills and knowledge in-order able to transform its business in a more profitable way. Agile leadership with good communication approach and human capital plays important role in-order BSB able to keep in the right track and sustainable in facing fierced market competitions and future uncertainty.]]>
<![CDATA[The Impact of Parental Financial Teaching on University Students’ Financial Attitudes: The Mediating Role of Self-Control ]]>
<![CDATA[Andrey Hasiholan Pulungan]]>;
<![CDATA[Dhiya Aufa Abdurrahman]]>;
<![CDATA[Billian Canara]]>;
<![CDATA[Rizki Ramadhan]]>
<![CDATA[ JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Vol 10, No 1: July 2024 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/um003v10i12024p043
<![CDATA[Most university students, who are in the process of transitioning from adolescence to adulthood, face difficulties managing their finances independently. To overcome these obstacles, students must have a positive financial attitude. This research aims to investigate both the direct and indirect impacts of parental financial teaching on students’ financial attitudes. In particular, the study examines the mediating effect of self-control on the relationship between financial education by parents and financial behaviors among accounting students. A survey was employed online to 219 accounting students in four different universities in October – December 2023. The data was then analyzed by applying SMART-PLS 4. The results of the analysis indicate that parental financial education tends to improve students’ behaviors in managing their finances. Furthermore, students who receive parental financial teaching are more likely to have positive self-control, which then positively affects their financial behaviors. This study enhances the existing finance literature and practice by demonstrating that improved parent-child communication can lead to the development of strong self-control in students when it comes to managing their finances. Keywords: Parental financial teaching, Financial attitude, Self-control, University students]]>
<![CDATA[THE INFLUENCE OF PRESENCE OF FEMALE IN BOARD OF DIRECTORS AND AUDIT COMMITTEE TOWARDS FINANCIAL PERFORMANCE: EVIDENCE FROM INDONESIAN PUBLIC COMPANIES ]]>
<![CDATA[Devana Alyaa Purnomo Putri]]>;
<![CDATA[Budi Kurniawan, Kurniawan]]>;
<![CDATA[Andrey Hasiholan Pulungan]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 17, No 2 (2024): Jurnal Akuntansi Bisnis ]]>
Publisher : <![CDATA[Universitas Bunda Mulia ]]>
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DOI: 10.30813/jab.v17i2.6063
<![CDATA[Background: Diversity on corporate boards and strong audit committees are essential for good corporate governance, and promoting gender diversity, particularly increasing the number of women on boards, has been proven to enhance overall business performance.Objective: This study aims to investigate whether the presence of women in the board of directors and audit committee affects the financial performance of Indonesian public companies listed on the Indonesia Stock Exchange (IDX). The study uses a purposive sampling method to select 670 companies from financial statements listed on IDX from 2019 to 2021, excluding the financial industry.Research Method: The study employed multiple linear regression analysis with a fixed effect model and an ordinary least square (OLS) model to assess ROA and PER. Recognizing the presence of heteroskedasticity and autocorrelation issues, the regression was adjusted using Robust Standard Error for standardization.Research Result: This study shows that having women on the board of directors positively influences Return on Assets (ROA) and negatively influences Price-to-Earnings Ratio (PER). Although the study did not find a significant influence of women on the audit committee, it suggests that the presence of women on boards of directors can potentially improve companies' financial performance.Research Originality/Novelty: The authors emphasize that their study fills a gap in the literature by examining the impact of female presence in board of directors and audit committees on financial performance in Indonesian public companies.]]>
