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All Journal Balance : Jurnal Akuntansi dan Manajemen Populer: Jurnal Penelitian Mahasiswa Jurnal Bisnis Kreatif dan Inovatif
Alvino Oktavierdinand Sodikin
Universitas 17 Agustus 1945 Surabaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Dampak Perencanaan Anggaran, Pengelolaan Utang Dan Tabungan Terhadap Stabilitas Keuangan Mahasiswa Miqdamuntaqo Ferdiansa; Maria Yovita R Pandin; Putri Nabilah; Alvino Oktavierdinand Sodikin; Chesta Fillail Adabi
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.883

Abstract

Penelitian ini bertujuan untuk mengeksplorasi dampak perencanaan anggaran, pengelolaan utang, dan tabungan terhadap stabilitas keuangan mahasiswa akuntansi Universitas 17 Agustus 1945 Surabaya. Stabilitas keuangan merupakan aspek penting yang memengaruhi kesejahteraan akademik dan psikologis mahasiswa, terutama di tengah meningkatnya biaya pendidikan dan kebutuhan hidup. Perencanaan anggaran yang efektif memungkinkan mahasiswa untuk mengalokasikan sumber daya keuangan secara optimal. Di sisi lain, pengelolaan utang yang baik, seperti membatasi jumlah pinjaman dan memastikan pembayaran tepat waktu, menjadi langkah krusial dalam mencegah tekanan finansial yang berlebihan. Selain itu, praktik menabung secara rutin memberikan perlindungan finansial terhadap risiko tak terduga dan memperkuat pondasi kestabilan ekonomi mahasiswa. Jenis penelitian ini memakai penelitian kuantitatif dengan metode yang sudah pernah dilakukan analisis deskriptif dan analisis regresi linear berganda. Proses pengambilan sampel yang dilakukan menggunakan pendekatan dari Isaac dan Michael. Sampel data pada responden berjumlah 32 responden. Penelitian ini menemukan bahwa ketiga variabel tersebut perencanaan anggaran, pengelolaan utang, dan tabungan terhadap stabilitas keuangan memperoleh hasil yang menunjukkan hubungan positif dan signifikan. Mahasiswa yang menerapkan ketiga praktik tersebut menunjukkan ketahanan finansial yang lebih berkualitas dan kemampuan yang bijak dalam mengelola tantangan ekonomi.   This study aims to explore the impact of budgeting, debt management, and savings on the financial stability of accounting students at the University of 17 August 1945 Surabaya. Financial stability is a crucial aspect that influences the academic and psychological well-being of students, especially amidst rising educational costs and living expenses. Effective budgeting enables students to optimally allocate their financial resources. On the other hand, good debt management, such as limiting the amount of loans and ensuring timely payments, is a critical step in preventing excessive financial pressure. Additionally, regular saving practices provide financial protection against unforeseen risks and strengthen the foundation of students' economic stability. This research employs a quantitative approach, utilizing descriptive analysis and multiple linear regression analysis methods. The sampling process was conducted using the approach from Isaac and Michael, resulting in a sample size of 32 respondents. The findings of this study indicate that all three variables budgeting, debt management, and savings have a positive and significant relationship with financial stability. Students who implement these three practices demonstrate higher financial resilience and a more prudent ability to manage economic challenges.  
Peran Akuntansi Forensik dalam Mencegah dan Mengidentifikasi Fraud Transaksi Digital pada Platform Shopee Indonesia Miqdamuntaqo Ferdiansa; Alvino Oktavierdinand Sodikin; Ananda Rini Widya Martani; Sarah; Tries Ellia Sandari
Populer: Jurnal Penelitian Mahasiswa Vol. 5 No. 1 (2026): Maret: Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v5i1.4311

Abstract

This study examines the role of forensic accounting in preventing and identifying digital transaction fraud on the Shopee Indonesia platform. The rapid growth of e‑commerce has increased the risk of digital fraud, including discount manipulation, account takeover, phantom sellers, and refund fraud. In this context, the research adopts a qualitative case‑study approach, using in‑depth interviews with accounting practitioners, internal Shopee documents from 2022–2025, and related literature from Scopus, Google Scholar, and regulatory institutions. Thematic analysis with NVivo reveals that forensic accounting plays a strategic role both preventively and detective‑ly. In the preventive dimension, the integration of data analytics, machine learning, and artificial intelligence enables the development of an early‑warning system to detect suspicious transaction patterns in real time. In the detective phase, forensic accounting supports the tracing of digital audit trails, reconstruction of event timelines, identification of perpetrators, and accurate estimation of financial losses. The findings emphasize that the effectiveness of forensic accounting largely depends on auditors’ competence and experience, as well as the synergy between digital forensic technology and professional judgment. These results contribute conceptually to strengthening fraud‑risk management in the e‑commerce ecosystem, particularly by informing internal policies, digital literacy programs, and the integration of forensic accounting into Shopee Indonesia’s governance framework.
Pengaruh Etika Profesi Akuntan Publik terhadap Independensi dalam Kasus Manipulasi Laporan Keuangan PT Garuda Indonesia Tbk Tahun 2018 Firstya Trista Faradiba; Alvino Oktavierdinand Sodikin; Tries Ellia Sandari
Jurnal Bisnis Kreatif dan Inovatif Vol. 3 No. 2 (2026): Juni: Jurnal Bisnis Kreatif dan Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubikin.v2i4.1153

Abstract

The 2018 financial statement manipulation case of PT Garuda Indonesia Tbk revealed a violation of the ethical principles of the public accountant profession and weak auditor independence in detecting irregularities in revenue recognition. This incident has created an urgency to empirically test the extent to which professional ethics influence auditor independence in preventing financial statement manipulation. This study aims to analyze the influence of public accountant professional ethics on auditor independence using quantitative research methods. Data were obtained through variable measurements using structured instruments which were then processed and analyzed using the SPSS application through validity tests, reliability tests, simple linear regression analysis, and t-tests to determine the significance of the influence between variables. The results of the study indicate that professional ethics has a positive and significant influence on auditor independence, where the stronger the application of ethical principles, the higher the level of auditor independence in carrying out their professional duties. The conclusion of this study confirms that the consistent application of professional ethics is a fundamental factor in maintaining auditor objectivity and preventing the recurrence of financial statement manipulation cases such as those that occurred at PT Garuda Indonesia Tbk.
Co-Authors Ananda Rini Widya Martani Chesta Fillail Adabi Firstya Trista Faradiba Maria Yovita R Pandin Miqdamuntaqo Ferdiansa Putri Nabilah Sarah Tries Ellia Sandari