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All Journal El Dinar Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Akuntansi Multiparadigma Jurnal Ekonomi Syariah Teori dan Terapan Jurnal Riset Akuntansi Terpadu Policy & Governance Review Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Wikrama Parahita : Jurnal Pengabdian Masyarakat Jati: Jurnal Akuntansi Terapan Indonesia JOURNAL OF APPLIED ACCOUNTING AND TAXATION Assets: Jurnal Akuntansi dan Pendidikan Jurnal ULTIMA Accounting JOURNAL OF APPLIED BUSINESS ADMINISTRATION JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani ACCOUNTHIK : Journal of Accounting and Finance JASF (Journal of Accounting and Strategic Finance) INTEGRITAS : Jurnal Pengabdian Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi Jurnal Manajemen Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Jurnal Pajak dan Keuangan Negara (PKN) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Bisnis Krisnadwipayana Intervensi Komunitas: Jurnal Pengabdian Masyarakat Quantitative Economics and Management Studies Educoretax Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Pengmasku Journal of Law, Administration, and Social Science JRABA Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Jurnalku Jurnal Magister Akuntansi Trisakti Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen QOSIM: Jurnal Pendidikan, Sosial & Humaniora Journal of Social Entrepreneurship Theory and Practice Jurnal Akuntansi dan Bisnis Krisnadwipayana
Qadri, Resi Ariyasa
Program Diploma III Akuntansi, Politeknik Keuangan Negara STAN
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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MEASURING HOSPITAL EFFICIENCY DURING COVID-19 PANDEMIC IN INDONESIA Anjani, Yani; Qadri, Resi Ariyasa; Fitrijanti, Tetet
JRAK Vol 16 No 1 (2024): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i1.12449

Abstract

By addressing indicators of inefficiency at the initial of the COVID-19 pandemic, hospitals can immediately respond through resources. This research aims at assessing the efficiency of both government and commercial hospitals in Indonesia during the pandemic. Accounting data was collected from documentation of financial statements. The data was analyzed by using the data envelopment analysis technique and Tobit regression. The research showed that over three years of the pandemic, the hospital's efficiency rate decreased successively by 100%, 86%, and 76%. However, the optimization of hospital efficiency can be significantly improved by revenue factors, specifically the quantifiable quantity of income generated. This highlighted the need to increase revenue to ensure the provision of high-quality services to the general population. It is hoped that this research will shed light on the challenges faced by hospitals during these difficult times and provide insights for future improvements.
STUDI DRAMATURGI: ANALISIS PENGELOLAAN PENGADAAN BELANJA MODAL KONSTRUKSI DI KEMENTERIAN KEUANGAN Resi Ariyasa Qadri
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7 No 1 (2020): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v7i1.409

Abstract

This case study explicates dynamics of public procurement spectacle in The Ministry of Finance of The Republic of Indonesia for period of 19 months. The main focus of this paper is to provide deeper investigation to answer 3 research question: (1) what really happened in public procurement practice in The Ministry? (2) how did the actors respond to the dynamics of decision making process in the practice of public procurement? (3) how may the actor’s responses be rationalised? This paper was based on semi-structured interviews with 29 key actors in the practice of public procurement in The Ministry to complement the participant observation data of vendor selection process in 11 procurement packages, either in central office or in local offices. This study implements Goffman’s dramaturgical framework to examine the role of actors, region, performance, plot, or impression management in the field of public procurement of The Ministry, while the logic of appropriateness framework was used to portray the nature of actor’s action. Our findings succeeded to unveils “the two faces” behaviours and impression management performed by the vendor as they also managed to unravel the fact of rule based action performed by the actors of public procurement practice in The Ministry.
The Effect of ESG Score on Profit Informality: Analysis of Future Earnings Response Coefficient on the MSCI Indonesia Index Purba, Marudut Rizky Martin; Rahmaningrum, Winda Ryzka Aulia; Qadri, Resi Ariyasa
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.3025

Abstract

The purpose of this study is to predict and explain the influence of ESG score on profit information proxied using  the Future Earnings Response Coefficient (FERC) approach in companies that are members of the MSCI Indonesia Index using a mix method approach. Quantitative data were obtained from annual reports, sustainability reports, and stock price data during the observation period, which were analyzed using FERC-based panel data regression models. Furthermore, a qualitative approach is used to interpret empirical results through the analysis of investor behavior, market characteristics, and the quality of ESG disclosures. The results of the study show that ESG scores did not have a significant effect on profit informability which is reflected in the market response to future profits, and is supported by qualitative findings that show that ESG has informational value for investors in the formation of stock prices. In practical terms, these results confirm the importance of increasing ESG score disclosure as a strategy to increase credibility and market perception.
Audit More with Less? Exploring the Dynamics of Risk-Based Audit during Budget Efficiency for Customs and Excise Oversight Muhammad Faishal Ammar; Fadel Zaidan Athallah; Resi Ariyasa Qadri
Jurnal QOSIM : Jurnal Pendidikan, Sosial & Humaniora Vol 4 No 3 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/jq.v4i3.6099

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana audit berbasis risiko dijalankan dalam pengawasan kepabeanan dan cukai ketika organisasi menghadapi tekanan efisiensi anggaran dan keterbatasan kapasitas sumber daya. Penelitian menggunakan pendekatan kualitatif dengan paradigma interpretatif-konstruktivis. Data dikumpulkan melalui wawancara mendalam semi-terstruktur dengan dua informan kunci yang terlibat langsung dalam perencanaan dan pelaksanaan pengawasan pada Inspektorat II, kemudian dianalisis menggunakan reflexive thematic analysis. Hasil penelitian menunjukkan bahwa pemetaan dan penilaian risiko dilakukan melalui pembacaan proses bisnis, penggunaan berbagai indikator risiko, kalibrasi organisasi, serta pemanfaatan data analytics untuk memperkuat ketepatan prioritas audit. Keterbatasan sumber daya direspons melalui penyesuaian cakupan, waktu, dan personel audit tanpa mengubah substansi tema pengawasan, sedangkan pengembangan Assurance Information System dan penguatan kompetensi auditor menjadi bagian penting dalam transformasi pengawasan berbasis risiko. Penelitian ini menegaskan bahwa audit berbasis risiko dalam kondisi keterbatasan kapasitas tidak hanya merupakan metode teknis penentuan prioritas audit, tetapi juga merupakan strategi organisasi untuk menjaga efektivitas, kredibilitas, dan akuntabilitas pengawasan. Implikasi praktis penelitian ini terletak pada pentingnya penguatan strategi audit yang adaptif, berbasis data, dan didukung oleh infrastruktur digital serta kapasitas auditor yang memadai.
Pengaruh Enterprise Risk Management (ERM) dan Kebijakan Anti-Fraud terhadap Earnings Response Coefficient (ERC) pada Perusahaan Subsektor Batu Bara yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Ayu Savitri Wulandari; Erliana Firdha Amalia Utomo; Resi Ariyasa Qadri
Jurnal QOSIM : Jurnal Pendidikan, Sosial & Humaniora Vol 4 No 3 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/jq.v4i3.6101

Abstract

Urgensi penelitian ini didasarkan pada pentingnya kredibilitas informasi laba di pasar modal, khususnya pada subsektor batu bara yang memiliki volatilitas tinggi akibat fluktuasi harga energi global. Penelitian ini bertujuan untuk menguji pengaruh Enterprise Risk Management (ERM) dan kebijakan anti-fraud terhadap Earnings Response Coefficient (ERC). Penelitian menggunakan paradigma positivis dengan pendekatan kuantitatif. Instrumen penelitian berupa data sekunder yang diperoleh dari laporan tahunan, laporan keuangan, dan data harga saham. Populasi penelitian adalah perusahaan subsektor batu bara yang terdaftar di Bursa Efek Indonesia, dengan teknik sampel jenuh sebanyak 16 perusahaan selama periode 2019–2023 (80 observasi). Teknik pengumpulan data menggunakan dokumentasi, sedangkan analisis data menggunakan regresi data panel dengan bantuan STATA serta pengujian asumsi klasik dan pemilihan model. Hasil penelitian menunjukkan bahwa ERM dan kebijakan anti-fraud berpengaruh positif namun tidak signifikan terhadap ERC, yang mengindikasikan bahwa kedua mekanisme tersebut belum menjadi pertimbangan utama investor. Sebaliknya, variabel COVID-19 berpengaruh positif dan signifikan, menunjukkan dominasi faktor eksternal. Kesimpulannya, mekanisme tata kelola internal belum mampu meningkatkan respons pasar secara signifikan dibandingkan faktor makroekonomi.
Environmental Performance Legitimacy and Market Price Dynamics : (A Comparative Study of the Coal Industry in Indonesia and Australia) Farhan Nurmustaqim; Yessi Vionica Simanjuntak; Resi Ariyasa Qadri
Jurnal QOSIM : Jurnal Pendidikan, Sosial & Humaniora Vol 4 No 3 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/jq.v4i3.6222

Abstract

Research objective: This study aims to analyze market responses to ESG disclosure in sustainability reports of coal companies in Indonesia and Australia within the framework of environmental legitimacy. Data were collected through documentation of ESG scores, sustainability reports, and stock price data within the H-5 to H+5 period. The analysis employed an interpretive qualitative approach by examining stock price movements and linking them to ESG disclosure contexts. The findings indicate that in Indonesia ESG functions as a mechanism to stabilize investor perception, while in Australia ESG acts as a stronger signal that is more rapidly reflected in the market. The results also show that market responses are contextual and influenced by institutional environments. Practical implication: This study highlights the importance of improving the quality and credibility of ESG disclosure to strengthen investor trust in the context of energy transition risks.
REFRAMING SUSTAINABILITY A PERFORMANCE FRAMEWORK FOR PUBLIC EDUCATION AGENCY IN INDONESIA Amanda Izumi Azalia; Resi Ariyasa Qadri
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9366

Abstract

Despite Indonesia’s commitment as a member of the United Nations to promote sustainable development, its implementation remains uneven across various sectors, particularly in education. This study aims to develop a comprehensive framework for measuring sustainability performance within public service agency (PSA) in the educational sector. Employing a mixed-methods approach, data were collected through interviews, observations, and document analysis. The findings indicate that educational PSAs have not yet internalized sustainability principles in an integrated manner. To address this gap, the study proposes a novel sustainability performance measurement framework that has been empirically tested through a case study of a civil service college. Unlike existing frameworks, this model is grounded in the ECON-ESG dimensions—comprising economic, environmental, social, and governance aspects—and is refined through expert insights and relevant regulatory adjustments. This framework offers a practical and contextualized tool for evaluating sustainability performance in Indonesia’s educational public service institutions.
Contextualizing the Insurance Industry Vigilance in Adopting PSAK 74 Through the Cosmology of “Yoga Kshema” Resi Ariyasa Qadri; Yolanda Mayang Sari; Arifah Fibri Andriani; Rahayu Kusumawati
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 1 (2022): JASF (Journal of Accounting and Strategic Finance) - June 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i1.237

Abstract

This research aims to answer two main questions about the impacts of implementing PSAK 74 on the insurance industry in Indonesia, and the readiness of the industry to implement the latest insurance accounting standard. This study employed qualitative research inquiry using the video method. The data in this study were sourced majorly from the results of an onlineobservation in PSAK 74 webinars followed by documentation of relevant literature to synthesize knowledge on the implementation of PSAK 74 in Indonesia. Several interviews were conducted with academics and insurance practitioners to validate the knowledge. The collected data were analyzed by utilizing video-based analysis. This study concludes that the insurance sector in Indonesia has experienced a major obstacle related to the competence of accountants during the preparation of the PSAK 74 implementation. In addition, a significant overhaul of the company’s accounting information system is necessary to meet all the PSAK 74 requirements. This research contributes to providing insightful knowledge for the Indonesian insurance industry regarding crucial changes in the company’s financial reporting system as a result of the PSAK 74 implementation.
NPWP vs NIK: Integrating the Single Identity Number in Taxation Rizka Amila; Resi Ariyasa Qadri
Journal of Social Entrepreneurship Theory and Practice Vol. 2 No. 2 (2023): December
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/jsetp.v2i2.2054

Abstract

The policy of integrating National ID Numbers and Tax ID Numbers as the government's initial effort to implement a Single Identity Number has various challenges in its implementation. Perceptions between policymakers that differ from public perceptions are one of the main problems that must be considered. This research was conducted to find out the perceptions and expectations of Taxpayers and Frontline Officers at the tax office regarding the implementation of the National ID Number and Tax ID Number integration policy. Data collection was carried out by literature study and interviews with 2 Taxpayers and 2 Frontline Officers. The analytical method used is qualitative descriptive analysis with an inductive approach. The research results show that there is a gap in perception between Taxpayers and the Directorate General of Taxes (DGT) due to the lack of publications where Taxpayers hope that updating data in the context of integrating National ID Numbers with Tax ID Numbers can be done automatically through the system. Frontline Officers also hope there will be no more obstacles in the updating process so that it does not disrupt other services. With this research, the writer hopes that it can become input for the DGT in making policies by considering the constraints and obstacles that may occur in its implementation so that policies can run optimally.
Situational Logic Before Strategy: Antenarratives of Export Sustainability in Green MSMEs in Indonesia Qadri, Resi Ariyasa; Indriastuti, Mila
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 9, No 1: March 2026
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v9i1.30716

Abstract

Guided by the premise of situational logic before strategy, this study examines how export sustainability is enacted by green micro, small, and medium enterprises (MSMEs) as an emergent organizational process rather than as the adoption of predefined sustainability models. Data were collected through in-depth semi-structured interviews with MSME owner-managers engaged in export activities, complemented by documentary analysis of sustainability-related policies and MSME-related papers. Data analysis followed an interpretive and abductive approach, tracing fragmented practices and forward-looking accounts through the lenses of situational logic and antenarrative analysis. The findings show that export sustainability emerges through fragmented, provisional practices shaped by resource constraints, market dynamics, and institutional tensions. Rather than implementing coherent sustainability strategies, owner-managers enact sustainability through situated judgment, where practices precede formalization and coherence is constructed retrospectively through everyday sensemaking. Practically, the study suggests that sustainability support for exporting MSMEs should move beyond standardized models and instead recognize the situated conditions under which sustainability is enacted in organizational life.
Co-Authors Adhitya Jati Purwaka Agung Dinarjito, Agung Agus Kurniawan Akhmad Khabibi Aldilla Yasmin Inas Amalia Adhasara Amanda Izumi Azalia Amardianto Arham Ambarwati, Ria Dewi Amrie Firmansyah Ananta, Iqbar Diaz Anjani, Yani Arfiansyah, Zef Arham, Amardianto Arifah Fibri Andriani Arifah Fibri Andriani, Arifah Fibri Asqolani Asqolani Asqolani Asqolani Asqolani Avianti, Ilya Ayu Savitri Wulandari Bahtiar, Mirza Carissa Firdaus Cendekiawan, Muslim Damara, Taptap Wahyu Daulay, Anggi Anugerah Doloksaribu, Raja Pranatha Emanuel Eko Darmawan Erliana Firdha Amalia Utomo Fadel Zaidan Athallah Fahira, Annisa Fahrezi, Muhammad Hafidz Faisal Rahman, Faisal Faizah Kusuma Wardhani Farhan Nurmustaqim Fatmawati Fatmawati Ferry Irawan Fitrijanti, Tetet Gujarat, Odas Hutahaean, Grace Maida Iffah Nabilah Ikhsan, Syaiful Ilham, Reza Muhamad Indriastuti, Mila Jadi, Pramuji Handra Jauhari, Rifqie Joko Aprianto Juwita, Syerlin Khabibi, Akhmad Khoirunnisa, Indah Rosewika Suryaning Maharani, Arum Puspita Maharani, Yasmin Putri Mahrus, Moh Luthfi Maratno, Sylvia Fettri Elvira Maulana, Achmad Saad Maureen Novita Jawak Mendrofa, Steven Novanolo Mierza Darsya Putra Miftahul Hadi Muhammad Faishal Ammar Muhasan, Imam Najiha, Nilna Annisa Nilna Annisa Najiha Novitasari Putri Ramadhani Paulina Permatasari Pramuji Handra Jadi Pratama, Raditya Hendra Pratiwi, Nidian Hayuning Pratiwi, Tammy Amelia Pria Aji Pamungkas Puji Wibowo Purba, Marudut Rizky Martin Putri Thalitha Wasantari Putri, Ristianti Febriana Rachma Aprilia Raditya Hendra Pratama Rahayu Kusumawati Rahman Triadi Putra Rahmaningrum, Winda Ryzka Aulia Rahmansyah, Wildan Rahmithasari, Wyandhika Muharani Reaca Raksa Teruni Ria Dewi Ambarwati Ria Dewi Ambarwati Risma Setya Ardani Rizka Amila Rizqi Haniyah Rizqi Haniyah Rizqo, Muhammad Rokhmat Taufiq Hidayat Sakti, RTS Ressa Anggia Salsabila, Nirwana Saputro, Diky Setiawan, Tommy Avif Silkapianis, Asya Annisa Suci, Saraswati Nirmala Sujoko, Suryo Tangguh Bakit Prastyawan Tommy Avif Setiawan Wafa Zhafira Wasantari, Putri Thalitha Wyandhika Muharani Rahmithasari Yessi Vionica Simanjuntak Yolanda Mayang Sari Yulmeiranti, Intan Utami Yustiani, Syanni