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All Journal Jurnal Strategi Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Proaksi Journal of Economics, Business, and Government Challenges Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Economy, Education and Entrepreneurship (IJE3) Bima Journal : Business, Management and Accounting Journal Behavioral Accounting Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Al-Buhuts (e-journal) Sustainable : Jurnal Akuntansi Nautical: Jurnal Ilmiah Multidisiplin Indonesia Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Economics, Business, Accounting & Society Review MDP Student Conference Inisiatif: Jurnal Dedikasi Pengabdian Masyarakat Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Riset Ekonomi dan Akuntansi International Journal of Management Research and Economics Journal of Economics and Management Scienties Kreativitas Pada Pengabdian Masyarakat (Krepa) PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Akademik Pengabdian Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Maisyatuna Jurnal Pengabdian Masyarakat SENSASI Ekopedia: Jurnal Ilmiah Ekonomi Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ABDIMAS NUSANTARA
Fajar Syaiful Akbar
Department Of Accounting, Faculty Of Economics And Business, Universitas Pembangunan Nasional “Veteran” East Java, Surabaya 60294, Indonesia
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Analisis Kendala Penerapan PSAK 34 Metode Persentase dalam Pengakuan Pendapatan Proyek Konstruksi pada PT. XYZ Ade Irma Agustian; Fajar Syaiful Akbar
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 2 (2026): MARET 2026
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i2.2181

Abstract

Penelitian ini bertujuan untuk menganalisis kendala penerapan PSAK 34 metode persentase penyelesaian dalam pengakuan pendapatan proyek konstruksi pada PT. XYZ. Industri konstruksi memiliki karakteristik unik seperti kompleksitas pekerjaan, ketergantungan pada banyak pihak, dan ketidakpastian kondisi lapangan, sehingga memerlukan standar akuntansi khusus. PSAK 34 mengatur pengakuan pendapatan dan beban berdasarkan tingkat penyelesaian proyek, namun implementasinya dihadapkan pada berbagai tantangan, seperti kesulitan estimasi biaya, keterbatasan sistem informasi, dan rendahnya literasi akuntansi di kalangan staf. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa PT. XYZ masih menghadapi kendala dalam integrasi sistem informasi, prosedur pengumpulan data, dan kompetensi sumber daya manusia, yang berdampak pada kualitas laporan keuangan dan kredibilitas perusahaan. Kajian ini diharapkan dapat menjadi dasar perbaikan tata kelola keuangan perusahaan konstruksi di masa mendatang.
Kecenderungan Mahasiswa Akuntansi Melakukan Kecurangan Akademik Dengan Pendekatan Fraud Pentagon Nayla Fadhlika Rizqi; Fajar Syaiful Akbar
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.25535

Abstract

Tujuan Penelitian: bertujuan untuk memahami kecenderungan mahasiswa akuntansi melakukan kecurangan akademik dengan pendekatan fraud pentagon dengan memahami faktor tersebut, langkah strategis dapat dirancang untuk meminimalkan risiko kecurangan akademikMetode Penelitian: adalah kuantitatif, dimana data diperoleh melalui pendistribusian kuesioner ke mahasiswa akuntansi, kemudian dianalisis menggunakan teknik statistik untuk menguji pengaruh masing-masing variabel.Originalitas/Novelty: Penelitian ini menggabungkan teori Fraud Pentagon dalam konteks kecurangan akademik mahasiswa, yang masih jarang dibahas secara bersamaan. Hasil Penelitian: Berdasarkan hasil temuan, ditemukan adanya pengaruh positif signifikan dari faktor-faktor dalam pendekatan Fraud Pentagon (seperti tekanan, kesempatan, rasionalisasi, kemampuan, dan arogansi) terhadap kecenderungan mahasiswa akuntansi melakukan kecurangan akademik. Implikasi: Dapat menjadi dasar bagi perumusan kebijakan akademik yang lebih efektif, seperti penguatan pengawasan ujian, penerapan sistem anti-plagiarisme, serta sanksi edukatif. Institusi juga disarankan mengadakan pembinaan etika secara berkelanjutan guna menanamkan nilai integritas pada mahasiswa.  Research Objective: to understand the tendency of accounting students to commit academic fraud using the fraud pentagon approach. By understanding these factors, strategic measures can be designed to minimize the risk of academic fraud.Research Method: quantitative, where data was obtained through the distribution of questionnaires to accounting students, then analyzed using statistical techniques to test the influence of each variable.Originality/Novelty: This study combines the Fraud Pentagon theory in the context of academic cheating among students, which has rarely been discussed together.Research Findings: Based on the findings, there is a significant positive influence of the factors in the Fraud Pentagon approach (such as pressure, opportunity, rationalization, ability, and arrogance) on the tendency of accounting students to engage in academic cheating. Implications: This can serve as a basis for formulating more effective academic policies, such as strengthening exam supervision, implementing anti-plagiarism systems, and imposing educational sanctions. Institutions are also advised to conduct ongoing ethics training to instill integrity values in students.
Implementasi Sistem Pembayaran Air Berbasis Aplikasi sebagai Solusi Penurunan Tunggakan Konsumen Puja Dwi Ramadhani; Fajar Syaiful Akbar
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i1.7549

Abstract

This study aims to evaluate the effectiveness of implementing an application-based water payment system as a strategy to reduce consumer arrears. Payment delinquency remains a significant challenge in the management of water utility services, often driven by low payment discipline, limited access to transaction channels, and the inefficiencies of conventional manual systems. Employing a quantitative approach, this research utilizes comparative data collected before and after the implementation of the digital payment application, supported by statistical analysis to measure changes in consumer payment compliance. The findings indicate that the adoption of an application-based payment system has a substantial positive impact on reducing arrears, as reflected in increased payment timeliness and a decline in the number of delinquent consumers. Features such as ease of access, automated notifications, and transparent billing information are proven to enhance consumer compliance behavior. These results underscore that the digitalization of payment systems can serve as an effective solution for improving operational efficiency and supporting the sustainability of water utility services.
Pengaruh Cash Flow dan Profitabilitas Terhadap Cash Holding Perusahaan Property dan Real Estate Rizky Camelia; Fajar Syaiful Akbar
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4641

Abstract

This study examines the effect of capital expenditure, cash flow, leverage, and profitability on the company's cash holding. This research uses a quantitative approach method. The population in this study is all property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2020 – 2022. The sampling technique uses the purposive sampling method, with predetermined criteria obtained samples of 34 companies. The data used is secondary data obtained from the financial statements of the companies that are sampled. The data were analyzed using multiple linear regression analysis techniques with the help of SPSS 23 software. The result of this study is that profitability has a significant effect on cash holding because the significance level of profitability is 0.042 < 0.05 and t-stat value of 2.058 > 1.985 (table t value). Meanwhile, Capital expenditure has no effect because the significance level is 0.064 > 0.05 and the t-stat value is 1.873 < 1.985 (table t value). Cash flow does not affect cash holding because the significance level of cash flow is 0.977 > 0.05 and t-stat value is 0.029 < 1.985 (table t value). Leverage does not affect cash holding because the significance level is 0.101 > 0.05 and the t-stat value is -1.658 < 1.985 (table t value).
Peran Kompetensi Dan Transparansi Dalam Mempengaruhi Pengendalian Tindakan Fraud Pengelolaan Dana Desa Faris Rahmawan; Fajar Syaiful Akbar
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4723

Abstract

This study aims to determine whether there is a relationship between competence, organizational commitment and transparency on fraud prevention in village fund management. Quantitative methodology is used to test whether there is a relationship between variables and to collect primary data through questionnaires or surveys of all village officials in Palang District. The population in this study amounted to 197 people. The sampling method used was purposive sampling, namely the selection of data samples with certain conditions. Samples were selected through indicators of Tuban Regent Regulation No. 29 of 2017, namely village officials who have an understanding and role related to finance and fraud detection in realizing, managing and budgeting village funds. From the sampling method, the respondents in this study amounted to 72 officials, namely 4 village officials each from 18 villages, namely the village head, village secretary, finance head, and welfare head in Palang sub-district. To assist in analyzing multiple liner regression using SPSS version 26. The results showed that competence and organizational commitment did not have a significant effect but transparency had a significant effect on preventing fraud in the management of village funds in Palang District, Tuban Regency
Determinan Financial Distress Pemerintah Daerah di Indonesia Aliffia Dewi Syahda; Fajar Syaiful Akbar
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.464

Abstract

The study aims to analyze the factors influencing financial distress in provincial governments in Indonesia, with a focus on financial independence, expenditure efficiency, and solvency. This research employs a quantitative approach using panel data from provincial governments in Indonesia for the period 2021–2024. Panel data regression is used as the main analytical tool, with the fixed effect model selected based on the results of the Chow test, Hausman test, and Lagrange Multiplier test. The findings indicate that financial independence is associated with a decrease in the level of financial distress, while expenditure efficiency and solvency are associated with an increase in financial pressure. These results suggest that the internal capacity of local governments to generate revenue and manage financial obligations plays a crucial role in maintaining fiscal stability. This study emphasizes the importance of improving the quality of regional expenditure and strengthening fiscal capacity to reduce financial pressure on local governments.
Menjaga Kualitas Audit: Peran Due professional care dan Independensi Auditor Rizky Putri Lisdiana; Fajar Syaiful Akbar
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.29138

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menguji sejauh mana due professional care dan independensi auditor berdampak terhadap kualitas audit pada Kantor Akuntan Publik di Jawa TimurMetode Penelitian: Pendekatan kuantitatif menjadi metode utama dalam penelitian ini, di mana analisis data menggunakan SEM (Structural Equation Model) berbasis PLS (Partial Least Square). Sedangkan sumber datanya diperoleh dari hasil kuesioner yang didistribusikan kepada para auditor Kantor Akuntan Publik di Jawa TimurOriginalitas/Novelty: Penelitian sebelumnya belum secara komprehensif menguji kombinasi variabel due professional care dan independensi auditor terhadap kualitas audit dalam studi penelitian yang lebih luas secara geografisHasil Penelitian: Analisis data mengindikasikan bahwa due professional care dan independensi auditor memberi pengaruh positif dan signifikan terhadap kualitas auditImplikasi: Penelitian ini mengimplikasikan bahwa Kantor Akuntan Publik perlu mengintensifkan pengawasan kerja auditor, meningkatkan pelatihan profesional, serta menjaga independensi auditor dari tekanan klien untuk memastikan kualitas audit tetap optimal  Research Objectives: The purpose of this study is to analyze the effect of due professional care and auditor independence on the quality of audits conducted by Public Accounting Firms in East Java.Research Method: A quantitative approach was employed in this study, utilizing SEM (Structural Equation Model) with PLS (Partial Least Square) based for data analysis. Moreover, the data was gathered through questionnaires distributed to auditors at Public Accounting Firms in East JavaOriginality/Novelty: Previous research has not comprehensively tested the combination of the variables 'due professional care' and 'auditor independence' on audit quality in a broader, geographically broad studyResearch Results: The study results show that the required professional care and auditor independence also have a positive and significant effect on audit qualityImplications: This research suggests that accounting firms should strengthen oversight of auditors' work, improve professional training, and ensure auditors' independence from client pressures to ensure optimal audit quality
Analisis Pengaruh Akuntabilitas dan Transparansi Pengelolaan Keuangan Daerah Terhadap Kinerja Pemerintah Daerah Kota Sampang (Studi Pada Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah Kabupaten Sampang) Novia Putri Anggraini; Fajar Syaiful Akbar
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/9c1j1c46

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh akuntabilitas dan transparansi pengelolaan keuangan daerah terhadap kinerja pemerintah daerah di Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah (BPPKAD) Kabupaten Sampang. Metode penelitian yang digunakan adalah kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada 50 pegawai/staf di BPPKAD Kabupaten Sampang. Teknik analisis data menggunakan Partial Least Square (PLS) melalui aplikasi SmartPLS 4.0. Hasil penelitian menunjukkan bahwa akuntabilitas pengelolaan keuangan daerah berpengaruh positif dan signifikan terhadap kinerja pemerintah daerah. Sebaliknya, transparansi pengelolaan keuangan daerah tidak berpengaruh signifikan terhadap kinerja pemerintah daerah pada instansi tersebut. Temuan ini mengimplikasikan bahwa penguatan aspek pertanggungjawaban (akuntabilitas) menjadi faktor kunci dalam meningkatkan kinerja organisasi sektor publik di Kabupaten Sampang.
Co-Authors Ade Irma Agustian Adristi Fitri Rukmaningtyas Aisyah Almaghfiroh Moediono Alfira Rizky Amalia Aliffia Dewi Syahda Alifyandi Firdhaus Amalia, Alfira Rizky Andita Cahyasari Pradana Putri Angelia Fortunata Arisman Anisa Aprilia Arfiyanti, Diass Hendika Arifani Salica Putri Winarno Arya Pratama Putra Audy Herlina Puspitasari Bryan Yafet Widiawira Camelia, Rizky Charis Al Farizi Della Putri Veronika Desi Natalia Tampubolon Desi Natalia Tampubolon Devia Ratna Sari Dinda Novyasari Maharani Dinda Novyasari Maharani Dwi Suhartini Enjelly Talitha Callista Erlita Alif Mawaddah Fahrizal, Ilham Faris Rahmawan Fariz Isyraqi Aryasandi Febi Yogi Pratiwi Gabrena Septi Aulia Galuh Candra Mustika Dewi Gezza Insan Muttaqin Gloria Angelina Theresia Gusti Dian Prayogi Hero Priono, Hero I. Wikartika Imami , Prima Rizki Imami, Prima Rizki Ira Wikartika Jauza Purwanurhadi Khanida, Marisha Lailatul Rushaj Maharani, Eriza Nabila Maharani, Shavira Aisyah Masyaila Laurensia Zuhri Mayzura Rahma Aulia Putri Mochamad Apriadi Rachmawan Putra Moediono, Aisyah Almaghfiroh Mufida Dian Pertiwi Muhamad Risa Farhan Muhammad Fathur MUSLIMIN Muslimin Muslimin Nabilah Sarah Hafizhah Nahdah Na&#039;ilah Roihanah Narisyah Evita Zharah Natalia Dwi Wulandari Natasha Angelina Susilo Natasya Oktavina Tirza Dinda Pratiwi Naura Bilqis Tasyakurina Nayla Fadhlika Rizqi Novia Putri Anggraini Nur Maryam, Yasmin Nurul Ainun Nafisah Nurul Izzah Pingkan Ardhana Rheswari Pradana Putri, Andita Cahyasari Pramesti, Anisa Frieda Hadi Puja Dwi Ramadhani Putri , Rizma Fatmawati Putri, Farshanda Shalihati Putri, Rizma Fatmawati Rachmawati, Aqila Rahmah, Tarissa Aqilla Rahmawan, Faris Rahmawati, Dyah Rama Aji Pradana Ratnawati, Dyah Rima Angelia Haq Rindu Reza Budiarti Rizky Camelia Rizky Putri Lisdiana Saiful Anwar Saiful Anwar Salsabilla Ayu Wishmilia Sheva Rajaby Eliya Trenggono Sjafii, H. Sjafii, H. Sofyan, Afis Sri Trisnaningsih Sri Trisnaningsih Susilo, Natasha Angelina Syafia Maharani Syarifah Aini Tarissa Aqilla Rahmah Tasya Dwi Puspita Umi Nur Fryda Kusli Rochmah Widiantoro, Nawaal Fakhri Yulianto, Irfan Tri Zakharia Vito