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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) Journal of Artificial Intelligence and Digital Business International Journal of Asian Business and Management (IJABM) JAATB Goodwood Akuntansi dan Auditing Reviu Journal of Multidisciplinary Academic and Practice Studies
Dharma, Fitra
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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)
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)
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.
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 1 (2023): 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.
PENGARUH PENERAPAN APLIKASI SIA, DIGITAL MARKETING & E-COMMERCE TERHADAP PERTUMBUHAN LABA PADA UMKM KOTA BANDAR LAMPUNG Febriyani, Aldo Anggit; Dharma, Fitra
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.17182

Abstract

This study aims to analyze the impact of implementing accounting information system applications, e-commerce, and digital marketing on profit growth in SMEs in Bandar Lampung. It employs a quantitative approach, sampling all SMEs in the city through purposive sampling, resulting in 142 collected data. Data were obtained through questionnaires and interviews, analyzed using descriptive analysis, validity and reliability tests, classic assumption tests, and multiple linear regression analysis. The results show a positive influence of accounting information system applications on profit growth, as well as positive effects of e-commerce and digital marketing on profit growth for SMEs. The theory and implications highlight the positive influence of information technology on profit growth, stressing the importance for SMEs to enhance skills and knowledge in technology application for competitiveness and market expansion. The study's novelty lies in observing the positive impact of information technology application on profit growth in Bandar Lampung's SMEs, emphasizing a paradigm shift towards greater efficiency and effectiveness through modern information technology utilization
Analysis of Regional Financial Report Disclosure Factors: A Literature Review Ferryansah; Evana, Einde; Dharma, Fitra
International Journal of Asian Business and Management Vol. 2 No. 6 (2023): December, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v2i6.7231

Abstract

This research looks at various factors influencing regional government financial report disclosure in Indonesia. The method used is a literature review using the SINTA database with a publication period of ten years. The results show that good audit opinions, a high level of independence, and effective regional revenue management positively impact the disclosure of regional government financial reports. Other factors, such as political pressure, population size, and regional wealth, also play an important role in shaping transparency. Increasing openness of financial information at the regional level strengthens accountability and builds public trust in local government. Based on these findings, it is known that it is important for local governments to pay attention to factors such as audit opinion, level of independence, and revenue management to increase financial report disclosure. In addition, understanding political pressures, population size, and regional wealth is also needed to form effective transparency policies. Increasing the transparency of financial information at the regional level is expected to strengthen government accountability and build public trust, support good governance, and increase the efficiency of regional financial management
Co-Authors Agustina, Resti Al Hafid, Muhammad Arif Hidayat Bashiri, Abdul Basit Dewi, Fajar Gustiawaty Einde Evana, Einde Fajar Gustiawaty Dewi Febriyani, Aldo Anggit Ferryansah Friedrich, Putri Sinta Reviani Gamayuni, Rindu Rika Gultom, Maria Maranatha Gustiawaty Dewi, Fajar Lindrianasari Manal Safana, Nyimas 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 Widiyanti, Ade Yuztitya Asmaranti, Yuztitya Zima, Zahrul