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All Journal AKUNTABILITAS Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Business Management Journal Program Studi Manajemen International Journal of Economics Development Research (IJEDR) International Journal of Environmental, Sustainability, and Social Science Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Sustainable : Jurnal Akuntansi Jurnal Manajemen dan Bisnis Research Horizon Jurnal Pemberdayaan Nusantara IIJSE Central Community Development Journal Asian Journal of Social and Humanities
Rina Yuliastuty Asmara
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Opini Audit, Komite Audit, dan Reputasi KAP Terhadap Audit Delay Sihaloho, Pebryanti Surya Ningsih; Asmara, Rina Yuliastuty
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4619

Abstract

Penelitian-ini bertujuan untuk-menganalisis pengaruh Opini Audit, Komite Audit, dan Reputasi-KAP terhadap- Audit Delay .-Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan- property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI)-periode penelitian selama 4 tahun, yaitu dari tahun 2019 sampai dengan tahun 2022.-Metode pengambilan sampel-dalam-penelitian ini dilakukan dengan cara menggunakan metode purposive sampling -dan memperoleh 58 data perusahaan dengan tahun pengamatan 4 tahun, maka jumlah-sampel-keseluruhan adalah 232-data sampel. Penelitianxini menggunakan-metode analisis model kausal dan data-sekunder.-Analisis data dilakukan dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa opini audit mempunyai pengaruh negatif signifikan terhadap audit delay , komite audit tidak mempengaruhi audit delay , dan reputasi KAP berpengaruh negatif signifikan terhadap audit delay .
The Influence of Tax Aggressiveness, Audit Quality, And Earning Management on Financial Statement Fraud Debby Setya Merdekawati; Rina Yuliastuty Asmara
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6606

Abstract

This research examines the influence of tax aggressiveness, audit quality, and earnings management on financial statement fraud. This research uses financial report data from the financing and banking sector, where this sector has access to sensitive data, such as customer data, transaction data, and financial data, as well as very large transaction volumes which give fraud perpetrators more opportunities to commit fraud. This research uses 57 companies in the financing and banking sector listed on the IDX in 2020 - 2022 as the sample. Hypothesis testing uses logistic regression analysis and uses Eviews 13 as supporting software in data processing. The results of this research found a significant negative influence on audit quality using the auditor size proxy. Apart from that, by using the modified Jones model, it was found that there was a significant positive influence on earnings management. Meanwhile, using the ETR differential proxy as a proxy for tax aggressiveness, no effect was found on financial statement fraud. This research was created to complete the gap in previous research, namely using the hexagon fraud theory as a theoretical basis. Apart from that, the use of differential ETR as a proxy for tax aggressiveness provides different research results. The use of the financing and banking sector in this research also complements previous research where this sector is the sector with the highest number of fraud cases according to ACFE 2024.
Do Skepticism, Independence, and Competence Matter? Evidence on Factors Influencing Auditors’ Fraud Detection Ability Asmara, Rina Yuliastuty
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.926

Abstract

This study addresses a critical gap by exploring how individual auditor attributes affect fraud detection performance in the public sector context. This study aims to examine the influence of professional skepticism, independence, and professional competence on internal auditors’ ability to detect fraud within ministries and governmental institutions in Indonesia. A quantitative causal research design was employed, using a stratified random sampling technique to collect data from 96 internal auditors across various Indonesian ministries and agencies. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) to assess first- and second-order constructs. The results show that all three independent variables significantly influence fraud detection ability. Among them, independence has the strongest effect, followed by professional competence and professional skepticism. These findings underscore the importance of maintaining auditor autonomy and enhancing technical capabilities to improve fraud detection in the public sector. The study suggests that government institutions should prioritize training programs that strengthen auditors’ independence and professional competence. Internal audit policies must also reinforce structural independence to ensure objective fraud detection efforts.
Influence Orientation Entrepreneurship and Innovation on MSME Performance with Superiority Compete Sustainable as Variables Mediation Muhammad Iqbal; Rina Yuliastuty Asmara
Jesya Vol 9 No 2 (2026): ARTICLES : RESEARCH JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2742

Abstract

This study examines how entrepreneurial orientation and innovation affect MSME performance through sustainable competitive advantage among MSMEs registered in the SMESCO ecosystem. The research responds to inconsistent empirical findings on whether entrepreneurial orientation and innovation improve performance directly or through competitive mechanisms. Its novelty lies in testing an integrative SMESCO-based model that positions sustainable competitive advantage as a mediator in a structured SEM-PLS framework. A quantitative explanatory design was applied using a survey of 100 MSME owners and managers selected through purposive quota sampling. Data were collected using a five-point Likert questionnaire and analyzed with SmartPLS 4. The results show that entrepreneurial orientation has a positive and significant effect on performance. Innovation also has a positive and significant effect on performance and sustainable competitive advantage. Sustainable competitive advantage positively affects performance, but it does not significantly mediate the effect of entrepreneurial orientation and innovation on performance. These findings indicate that innovation is the most important driver for strengthening MSME outcomes, while long-term competitiveness requires more structured product differentiation, brand development, quality consistency, and customer retention strategies. Practically, SMESCO-assisted MSMEs need to convert innovative activities into measurable market value and sustainable strategic positioning.
Pemberdayaan Masyarakat melalui Hidroponik dan Penguatan Literasi Keuangan UMKM Hijau di Kawasan Padat Penduduk dan Rawan Banjir Kedaung Kali Angke, Jakarta Barat Rina Yuliastuty Asmara; Dudi Permana; Anwar Allah Pitchay
Jurnal Pemberdayaan Nusantara Vol 6, No 1 (2026): Jurnal Pemberdayaan Nusantara
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jpn.v6i1.9757

Abstract

Communities living in densely populated urban areas often face challenges related to food availability, limited land, and unstable household income. In Kedaung Kali Angke, West Jakarta, many residents rely on informal economic activities and small household businesses, while opportunities for productive urban farming and sustainable business development remain underutilized. Financial management skills among community members are also relatively low, particularly in bookkeeping, budgeting, and business planning. This international joint community service program, carried out through a collaboration between Universitas Mercu Buana and Universiti Sains Malaysia, addressed these conditions through an integrated empowerment approach combining hydroponic cultivation and financial literacy education. The activity was implemented on 24 April 2026 in Kedaung Kali Angke Sub-District, West Jakarta, and was attended by 75 participants. Sessions covered accounting education for entrepreneurs, hydroponic awareness, hands-on practice in urban agriculture systems, and open discussion. Evaluation results showed an overall community-service assessment index of 87.0% (Very Good category) and a participant satisfaction level of 92.7% (Satisfied to Very Satisfied), with an average conformity level between expectation and performance of 99.3%. The program is expected to strengthen household food security, improve financial literacy, and encourage the development of environmentally friendly green MSMEs, and supports Sustainable Development Goals 1, 2, 8, 11, and 12. 
Co-Authors Alfariz, Rifa Anwar Allah Pitchay Aulia Nissa, Gina Christanti, Wikandini Ayu Debby Setya Merdekawati Dianissa, Riska Putri Dudi Permana IQBAL , MUHAMMAD Islamiah Kamil Kamil, Islamiah Kamil Kusbiantora, Mahmud M Sarifudin Meiliyah Ariani, Meiliyah Minanari Muhammad Iqbal Muhammad Iqbal Muhammad Iqbal Muhammad Iqbal Akbar Putri, Reza Dwi Amanda Qalbi, Andi Batari Nurul Rafzanjani, Nursyafira Reski Putri Rifa Alfariz Sihaloho, Pebryanti Surya Ningsih