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All Journal Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan AKUNTANSI DEWANTARA Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Management Studies and Entrepreneurship Journal (MSEJ) Economics and Digital Business Review Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Asian Journal of Economics and Business Management E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Asian Journal of Applied Business and Management (AJABM) International Journal of Asian Business and Management (IJABM) JAATB Goodwood Akuntansi dan Auditing Reviu Indonesian Journal of Community Engagement Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Journal of Multidisciplinary Academic and Practice Studies
Dharma, Fitra
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Mekanisme GCG Terhadap Konservatisme Akuntansi Pada Perusahaan BUMN Saputri, Maya Aulia; Lindrianasari, Lindrianasari; Asmaranti, Yuztitya; Dharma, Fitra
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 3, No 2 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examine the effect of mechanism of good corporate governance to accounting conservatism. Mechanism of good corporate governance are represented by three variables, namely composition of the board of independent commissioners, institutional ownership, and audit committee. The population are all state-owned enterprises listed on Indonesian Stock Exchange on 2015-2016, amounting to 20 companies. The data analysis technique used multiple regression analysis. Hypothesis testing is done using multiple linear regresion. The results show that the composition of the board of independent commissioners and institutional ownership has no influence on accounting conservatism, and variable audit committee has a positive influence on accounting conservatism.
ANALYSIS OF THE UTILIZATION OF ALTMAN Z-SCORE, BENEISH M-SCORE, AND F-SCORE MODEL IN DETECTING FRAUDULENT OF FINANCIAL REPORTING: A LITERATURE REVIEW Miharsi, Diah; Gamayuni, Rindu Rika; Dharma, Fitra
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.954

Abstract

Financial statement fraud has serious implications, and early detection through methods like Altman Z-Score, Beneish M-Score, and F-Score can help prevent losses. Although each method has strengths and weaknesses, combining them or adding additional measures can enhance fraud detection accuracy. This research aims to explore the use of Altman Z-Score, Beneish M-Score, and F-Score in detecting Fraudulent Financial Reporting. we intend to examine whether Altman Z-Score, Beneish M-Score, or F-Score have influence on detecting financial statement fraud, and what the comparative level is among these methods. The methodology employs a literature review approach using the SINTA and Scopus databases to gather information from scholarly publications in the last 10 years. The choice of these databases is based on the excellence of SINTA as a local Indonesian database and Scopus as a deep international data source. The research objectives include testing the influence of each method in detecting Fraudulent Financial Reporting and analyzing their comparative levels. The theoretical contribution involves enhancing knowledge for readers and researchers, providing references for further research. In practical terms, the research is expected to offer insights to readers, especially investors, for considering the most appropriate analytical method in identifying and preventing Fraudulent Financial Reporting in investment decision-making.
Analisis Pengaruh Kualitas Data Analitik, Etika Bisnis, Dan Manajemen Risiko Cyber Terhadap Kinerja Operasional (Studi Pada Perusahaan Fintech P2P Lending Yang Terdaftar Dan Berizin Di Otoritas Jasa Keuangan Indonesia (OJK) Untuk Periode 2023) Friedrich, Putri Sinta Reviani; Metalia, Mega; Dharma, Fitra; Widiyanti, Ade
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5839

Abstract

Penelitian ini meneliti pengaruh kualitas analisis data, etika bisnis, dan manajemen risiko cyber terhadap kinerja operasional perusahaan fintech P2P lending yang terdaftar dan berizin di OJK. Data dikumpulkan melalui kuesioner dari perusahaan tersebut hingga akhir tahun 2023 dan dianalisis menggunakan metode SEM. Hasil penelitian menunjukkan bahwa kualitas analisis data dan manajemen risiko cyber memiliki pengaruh positif signifikan terhadap kinerja operasional, sementara etika bisnis tidak memiliki pengaruh signifikan. Temuan ini memperluas literatur mengenai faktor-faktor yang mempengaruhi kinerja operasional di sektor fintech P2P lending, serta menyoroti pentingnya kualitas analisis data dan manajemen risiko cyber.
The analysis of SAKTI system implementation in government financial reporting using UTAUT approach Agustina, Resti; Dewi, Fajar Gustiawaty; Dharma, Fitra
Asian Journal of Economics and Business Management Vol. 4 No. 1 (2025): Asian Journal of Economics and Business Management (AJEBM)
Publisher : Lighthouse Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53402/ajebm.v4i1.473

Abstract

This research investigates the implementation of the Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) in the financial reporting process of government agencies using the Unified Theory of Acceptance and Use of Technology (UTAUT) approach. The study was conducted on 60 work units within the Ministry of Religious Affairs in Lampung Province, involving 179 respondents, including treasurers, GLP operators, and fixed asset and inventory BMN operators. This research examines the influence of performance expectancy, effort expectancy, social influence, and facilitating conditions on individuals' behavioral intentions to use SAKTI and its impact on usage behavior. Data were collected through a questionnaire survey and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings indicate that performance expectancy, effort expectancy, and social influence positively affect behavioral intention, while facilitating conditions have a more direct impact on usage behavior. These findings provide practical implications for the government to enhance the adoption of accounting information systems and strengthen transparency and accountability in public financial management.
Pengaruh Gaya Kepemimpinan, Remunerasi, dan Disiplin Kerja Terhadap Kinerja Pegawai (Studi pada Kepolisian Daerah Lampung) Mufidah, Anisatul; Gamayuni, Rindu Rika; Dharma, Fitra; Sembiring, Sari Indah Oktanti
Economics and Digital Business Review Vol. 5 No. 2 (2024): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1279

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan, remunerasi, dan disiplin kerja terhadap kinerja pegawai di Kepolisian Daerah Lampung. Populasi penelitian ini mencakup 27 Satuan Kerja di Polda Lampung dengan total sampel yang digunakan adalah 106 responden. Metode pengambilan sampel dilakukan dengan stratified random sampling. Hasil penelitian menunjukkan bahwa variabel gaya kepemimpinan berpengaruh positif terhadap kinerja pegawai yang artinya dengan diterapkan gaya kepemimpinan yang sesuai maka kinerja pegawai akan meningkat. Variabel remunerasi berpengaruh positif terhadap kinerja pegawai. Dengan pemberian remunerasi finansial dapat meningkatkan kinerja pegawai di Polda Lampung. Variabel disiplin kerja berpengaruh positif terhadap kinerja pegawai.
Pengaruh Pajak Tangguhan, Transfer Pricing, dan Leverage Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Barang Dan Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022 Hidayat, Arif; Dharma, Fitra
Economics and Digital Business Review Vol. 5 No. 2 (2024): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1497

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak tangguhan, transfer pricing, dan leverage terhadap tax avoidance pada perusahaan manufaktur sektor barang dan konsumsi yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Metode yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan regresi linier berganda menggunakan aplikasi IBM SPSS Statistic 26. Hasil penelitian menunjukkan bahwa pajak tangguhan, transfer pricing dan leverage tidak memiliki pengaruh yang signifikan terhadap tax avoidance. Pajak tangguhan pada penelitian ini tidak cukup mempengaruhi perusahaan untuk melakukan penghindaran pajak karena rendahnya beban pajak tangguhan perusahaan sampel. Transfer pricing tidak memberikan dampak yang signifikan dikarenakan terdapat peraturan yang mengharuskan perusahaan yang melakukan transaksi dengan pihak berelasi untuk tetap menghormati prinsip kewajaran dan praktik komersial. Leverage tidak memberikan dampak yang signifikan pada penelitian ini dikarenakan perusahaan menggunakan hutang tidak hanya untuk menghasilkan pendapatan tetapi juga untuk investasi jangka panjang, sehingga tidak ada bunga yang muncul dalam laporan keuangan.
The Effect Of Corporate Governance on Company Value Mawarni, Aruw Widya; Dewi, Fajar Gustiawaty; Dharma, Fitra
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 1 No. 1 (2024): (July) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v1i1.2

Abstract

This article aims to describe the importance of good corporate governance in a company. This research method uses qualitative research methods with a literature review approach. The research data source is in the form of articles related to Good Corporate Governance. The results of the literature review show that good corporate governance that is implemented well will be able to influence the company's financial performance and the value of the company in the eyes of investors. Good Corporate Governance exists to direct companies to be better at managing the company. Good company management can influence company value and also company performance. With increasing company performance and company value, investors believe that the company can fulfill the obligations of its shareholders. That way, investors will have the confidence to invest their capital in the company. With many investors who believe in investing their capital in the company, the company's operational activities will also be better.
Dampak Tata Kelola Perusahaan Dan Dewan Direksi Perempuan Terhadap Keberlangsungan Perusahaan: Sebuah Artikel Review Gultom, Maria Maranatha; Gustiawaty Dewi, Fajar; Dharma, Fitra
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 2 (2023): Edisi September 2023
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v2i2.265

Abstract

This paper was written in response to an era of gender equality and inclusion, regulators, and society built an environment in which women entered workplaces that were previously considered male-dominated. In this era, the number of female employees at various levels of hierarchical organizations is increasing day by day, but when it comes to top-level managerial positions or participation on company boards, women's involvement is reported to be lacking worldwide. This research was established to determine whether female directors' composition has affected sustainability performance. This research found that according to several studies said that the Board of Directors of Women is more trustworthy than male colleagues in creating corporate sustainability, female directors do not want to be involved in matters of unethical behavior, such as earnings management. As women directors have theorized to be more risk-averse and conservative than their male counterparts, female directors are more concerned with their reputations. Female directors show more active collaboration and power-sharing in board meetings than male directors.
The role of the Central Bank in preventing the liquidity crisis in recent years in Afghanistan Bashiri, Abdul Basit; Lindrianasari, Lindrianasari; Dharma, Fitra
Journal of Multidisciplinary Academic and Practice Studies Vol. 1 No. 4 (2023): November
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomaps.v1i4.1547

Abstract

Purpose: This study aims to examine Afghanistan’s financial situation, with particular emphasis on the role of the central bank in addressing the ongoing liquidity crisis. It seeks to analyze the structural and operational challenges faced by Afghan banks in maintaining adequate funds and fulfilling their obligations without incurring significant financial losses. Methodology: This study employed a mixed-method approach, combining document analysis and qualitative descriptive research. Primary data were obtained from reports of international organizations, such as the UNDP and the World Bank, as well as official submissions from the Da Afghanistan Bank (DAB). Targeted sampling was used to select participants and informants directly associated with central banking, financial institutions, and relevant government departments. Field observations and monitoring of banking operations were conducted to provide context. Results: The findings reveal that Afghan banks are experiencing severe liquidity shortages caused by declining economic activity, restricted access to cash, weak institutional capacity, and a diminished public trust in the financial system. The political transition following the Taliban takeover further aggravated the crisis, leaving several banks on the brink of insolvency and increasing the risk of systemic bank failure. Conclusions: This study concludes that Afghanistan’s liquidity crisis is a structural issue that requires comprehensive policy responses. Strengthening the supervisory role of the central bank, rebuilding public confidence, and ensuring sustained access to capital are critical measures to stabilize the financial sector and prevent its collapse. Limitations: This study is limited by its reliance on secondary data and restricted field access due to political instability and security risks. Contribution: This study enriches the post-conflict financial governance literature by emphasizing the importance of central banking policies and institutional trust in stabilizing fragile economies and preventing financial collapse.
Green Economy and Digital Marketing-Based Financial Management for MSMEs in Lampung Gamayuni, Rindu Rika; Evana, Einde; Gustiawaty Dewi, Fajar; Dharma, Fitra; Trisnani, Anggun
Indonesian Journal of Community Engagement Vol. 2 No. 1 (2025): (September) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v2i1.85

Abstract

This community service activity disseminates the research results of the project leader and is aimed at MSME partners in Lampung Province engaged in various business sectors, including handicrafts, snacks, culinary products, beverages, coffee, tapis, batik, and fashion. Green Economy-based financial management refers to a financial management concept that integrates environmental sustainability as a key component in achieving the Sustainable Development Goals (SDGs). Based on situation analysis and an initial survey, the main problems faced by MSMEs were identified as: (1) weak financial management, (2) limited product marketing through digital platforms, and (3) inadequate production waste management. The implementation method included situation analysis, capacity building through knowledge sharing and training, as well as monitoring and evaluation activities. The results of this program showed: (1) improved knowledge and understanding among participants regarding environmentally friendly financial management practices, (2) enhanced ability of MSMEs to market products through digital marketing, thereby increasing income and business continuity, and (3) better waste management practices using the 3R approach (reduce, reuse, recycle) to create value-added products. Overall, this activity has made a significant practical contribution by strengthening MSMEs’ capacity to apply sustainable financial management and digital marketing strategies that support long-term business resilience and environmental sustainability.
Co-Authors Agustina, Resti Arif Hidayat Bashiri, Abdul Basit Dewi, Fajar Gustiawaty Einde Evana, Einde Febriyani, Aldo Anggit Ferryansah Friedrich, Putri Sinta Reviani Gamayuni, Rindu Rika Gultom, Maria Maranatha Gustiawaty Dewi, Fajar Lindrianasari Manal Safana, Nyimas Mawarni, Aruw Widya Mega Metalia, Mega Miharsi, Diah Mufidah, Anisatul Novita, Nadya Retno Yuni Nur Susilowati Retno Yuni Nur Susilowati, Retno Yuni Nur Saputri, Maya Aulia Sembiring, Sari Indah Oktanti Syaipudin, Usep Trisnani, Anggun Widiyanti, Ade Yuztitya Asmaranti, Yuztitya Zima, Zahrul