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All Journal Wahana Riset Akuntansi Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Akuntansi Multiparadigma JURNAL PENGABDIAN KEPADA MASYARAKAT Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Akuntansi Bisnis Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Abdi: Media Pengabdian Kepada Masyarakat Bubungan Tinggi: Jurnal Pengabdian Masyarakat Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Wisanggeni : Jurnal Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) International Journal of Applied Business and International Management Mizania : Jurnal Ekonomi dan Akuntansi Mandalika Journal of Business and Management Studies JURALINUS JURDIASRA ZISWAF: Jurnal Zakat dan Wakaf Aktsar: Jurnal Akuntansi Syariah Innovation Business Management and Accounting Journal
Muhammad Aras Prabowo
Universitas Nahdlatul Ulama Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analysis of the Impact of PT Waskita Karya Corruption on State Financial Accountability: Government Accounting Perspective Muhammad Aras Prabowo; Siti Danila Hanipa; Fitriah Ulfah; Taufik Hidayadi; Mohammad Zuhdi; Nur Ain Ayunni Sabri
Mandalika Journal of Business and Management Studies Vol 3 No 1 (2025): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v3i1.179

Abstract

Corruption is one of the main problems facing developing countries, including Indonesia. Corruption cases involving State-Owned Enterprises (BUMN) such as PT Waskita Karya have a significant impact on state financial accountability. This research aims to analyze the impact of corruption at PT Waskita Karya on state financial accountability from a government accounting perspective. This research applies a descriptive approach through the literature study method. The research results show that corruption at PT Waskita Karya has a negative impact on state finances, reduces public trust, disrupts development projects, and damages the company's reputation. Government accounting has an important role in increasing transparency and accountability to prevent and overcome the impacts of corruption.
Supervision of Ethical Compliance and Government Integrity in Improving Accountability and Transparency of Educational Governance Muhammad Aras Prabowo; Lina Noviana Fadjerini; Taufik Hidayadi; Mohammad Zuhdi; Fitriah Ulfah; Muhammad Ashlyzan Razik; Mariska Nur Hanifah
Mandalika Journal of Business and Management Studies Vol 3 No 1 (2025): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v3i1.180

Abstract

This research aims to analyze supervisory strategies regarding the importance of government ethics in maintaining integrity, accountability and transparency in education administration. The research method used is literature study by collecting from various literature such as books, previous journals, and credible data sources. The research results show that good government ethics increase public trust in the government and help create a clean, effective and efficient government. Governance ethics is an important foundation for good governance and needs to be further strengthened with important contributions to understanding the role of supervision in improving the effectiveness of educational governance.
Self Efficacy Teknologi Mahasiswa Akuntansi : Ditinjau dari Minat dan Tingkat Kecemasan terhadap Komputer Habsyah Fitri Aryani; Mariska Nur Hanifah; Sintia Nur Afifah; Muhammad Aras Prabowo
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 5 No. 2 (2025): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v5i2.1832

Abstract

This study aims to analyze the effects of students’ interest and computer anxiety on students’ self efficacy in using the Accurate accounting application. The study is motivated by the growing importance of accounting technology competence in the digital era, where students’ confidence in using accounting software is influenced by psychological factors. The scope of this research is explicitly limited to accounting students who have used the Accurate application in academic coursework, focusing on three main variables: students’ interest, computer anxiety, and self efficacy. A quantitative associative approach was employed, with data collected through questionnaires distributed to accounting students. The data were analyzed using multiple linear regression with the assistance of SPSS. The results indicate that students’ interest has a positive but insignificant effect on self-efficacy (p = 0.242), while computer anxiety has a positive and significant effect on self-efficacy (p = 0.024). Simultaneously, both variables influence self efficacy; however, their explanatory power is relatively low (Adjusted R² = 0.098). These findings suggest that students self efficacy in using the Accurate application is more strongly influenced by their level of computer anxiety than by learning interest alone. Therefore, learning strategies aimed at reducing computer anxiety such as hands on training, intensive guidance, and a supportive learning environment are essential to enhance students self efficacy in accounting technology utilization.  
Pengaruh Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan pada Perusahaan yang Terdaftar di Corporate Governance Perception Index periode 2018-2022 Noviyanti Noviyanti; Ilham Ramadhan Ersyafdi; Muhammad Aras Prabowo; Fira Mubayyinah; Habsyah Fitri Aryani
Jurnal Akuntansi Publik Nusantara Vol. 2 No. 1 (2024): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v2i1.121

Abstract

The purpose of this study is to test the effect of pressure, opportunity, rationalization, capability and arrogance on financial reporting fraud included in the members of the Corporate Governance Perception Indeks (CGPI) with a research period of 2018-2022 using the associative hypothesis method. The sample used in this study were companies included in the CGPI for the 2018-2022 period. The total sample in this study was 14 companies which were determined using the purposive sampling method. Data analysis was performed by logistik regression. The variables in the study were pressure, opportunity, rationalization, capability and arrogance. The results of this study state that opportunity has a significant positive effect on financial reporting fraud, while pressure, rationalization, capability and arrogance do not have an effect on financial reporting fraud.
Beyond Philanthropy: A Critical Accounting Policy Brief on Lembaga Dana Umat and the Politics of Redistribution Prabowo, Muhammad Aras; Kasdi, Abdurrohman
ZISWAF Vol 13, No 1 (2026): ZISWAF: Jurnal Zakat dan Wakaf
Publisher : UIN Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v13i1.37023

Abstract

The emergence of Lembaga Dana Umat (LDU) has generated significant debate regarding the governance, accountability, and redistribution of religious social finance in Indonesia. Existing studies predominantly interpret religious funds through a philanthropic perspective, providing limited explanation of their broader institutional and political implications. This study aims to develop a critical understanding of LDU as a redistributive accounting institution by integrating Critical Perspectives on Accounting (CPA), Islamic social finance, and governance literature. Employing a qualitative conceptual approach based on systematic literature synthesis and multiparadigmatic analysis, the study examines how accounting practices influence the legitimacy, allocation, and public accountability of religious funds. The findings reveal three key issues. First, conventional accountability emphasizes financial collection and distribution while neglecting distributive justice and structural inequality. Second, LDU operates as a political-accounting institution that shapes beneficiary classification, public value creation, and redistributive governance. Third, a critical Islamic and interfaith accounting framework provides a more comprehensive model by integrating financial stewardship, ethical responsibility, social justice, and democratic accountability. This study contributes to the development of CPA by extending critical accounting analysis to faith-based social finance and proposes a policy framework emphasizing independent oversight, participatory governance, differentiated fund management, and regulatory alignment to strengthen redistributive accountability in pluralistic societies.
ENVIRONMENTAL DISCLOSURE PADA INDUSTRI SENSITIF LINGKUNGAN : PERAN PROFITABILITAS, LEVERAGE, BIAYA, DAN KINERJA LINGKUNGAN Habsyah Fitri; Roro Ranggika; Siti Khomsatun; Ilham Ramadhan Ersyafdi; Muhammad Aras Prabowo
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 7 No. 1 (2026): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v7i1.16216

Abstract

ABSTRACT This study aims to examine the effect of Profitability, Leverage, Environmental Sensitivity, Environmental Cost, and Environmental Performance on Environmental Disclosure in mining, basic material industry, and pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. This research uses a quantitative method with secondary data taken from annual reports and sustainability reports. The sampling technique applied is purposive sampling, resulting in 23 companies with a total of 69 observations. The data were analyzed using multiple linear regression with SPSS 26. The results of the partial test (t) indicate that leverage has a negative effect and environmental cost has a positive effect on environmental disclosure. Meanwhile, profitability, environmental sensitivity, and environmental performance do not have a significant effect on environmental disclosure. Keywords: Profitability; Leverage; Environmental Sensitivity; Environmental Cost; Environmental Disclosure ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh Profitabilitas, Leverage, Sensitivitas Lingkungan, Biaya Lingkungan, dan Kinerja Lingkungan terhadap Pengungkapan Lingkungan pada perusahaan pertambangan, basic material industry, dan perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 23 perusahaan dengan total 69 observasi. Data dianalisis menggunakan regresi linear berganda dengan bantuan SPSS 26. Hasil pengujian parsial (t) menunjukkan bahwa leverage berpengaruh negatif dan biaya lingkungan berpengaruh positif terhadap pengungkapan lingkungan. Sementara itu, profitabilitas, sensitivitas lingkungan, dan kinerja lingkungan tidak berpengaruh signifikan terhadap pengungkapan lingkungan. Kata Kunci: Profitabilitas; Leverage; Sensitivitas Lingkungan; Biaya Lingkungan; Pengungkapan Lingkungan
Co-Authors Abd. muid N Abdul Qodir Abdurrohman Kasdi Adrinoviarini, Adrinoviarini Adzra Nazhifah Ahmad Thib Raya Ahmadi, Lusiana Putri Ahsanul Minan Alamsyah, Arif Alisa, Putri Allaudza’i, Hanif Aloys Budi Purnomo Ansoriyah, Yusri Asep Alfarizi Yulianto Asiroch Yulia Agustina Asna Lutfa Ayu Andini Baeby Aulia Frisca Yanti Bayu Rahman Brilliany Asa Dinasti Utomo Putri Cucu Nurhayati Defita Rahma Dewi Nisaul Mukaromah Dhea Zafira Agustina Dika Dermawan Egalita Nahdiazwa Delaserna Emilia Rachmi Muntaha Erfandi AM Ersyafdi, Ilham Ramadhan Fadillah, Jihan Farid F. Saenong Fathur Rohman Fatkhu Yasik Fauzan Hasim Fauziyyah, Nurul Fira Mubayyinah Fitria Auldri Fitria Auldri Desiana Fitria Auldri Desiana Fitria Auldry Desiana Fitriah Ulfah Fitriah Ulfah Fuadul Umam Gilang Permana Habsyah Fitri Aryani Hadri Mulya Hamka Hasan, Hamka Handy Fernandy Hanipa, Siti Danila Hannase, Mulawarman Hidayani Hidayani Hidayani, Hidayani Hidayat, Muhammad Fajri Hidayat, Safrudin Hudri Ahmad Hudori Hululudin, Hululudin Ikhwana, Fariha Irfan Maulana, Irfan Jefriyanto Jefriyanto Kafka Nafisah Maulidiyah Kartini Laras Makmur Khomsatun, Siti khusnul khotimah Khusnul Khotimah Kurnia Syafa Salsabila Lina Noviana Fadjerini Lusiana Putri Ahmadi Lusiana Putri Ahmadi Lusiana Putri Ahmadi M Ridho Malik Ibrahim Mariska Nur Hanifa Mariska Nur Hanifah Mariska Nur Hanifah Mariska Nur Hanifah Mariska Nur Hanifah Mariska Nur Hanifah Mohammad Tamam Qomaruddin Mohd Rushdan Yasoa Mohd Rushdan Yasoa’ Mu’minin, Saeful Muchtar Ahmad Yasin Muhamad Hasan Syadzily Muhammad Abduh Muhammad Asdar Prabowo Muhammad Ashlyzan Razik Muhammad Robin Munir, Ahmad Misbakhul Mu’minin, Saeful Naif Naif Nasaruddin Umar Noviyanti Noviyanti Nur Ain Ayunni Sabri Nur Arfiyah Febriani Nurhidaya Nurhidaya Nurhidayat, Samsul Nurmala Savitri Nursaleh, Rama Pitri, Anisa Qomaruddin, Mohammad Tamam Rahmah, Nurbaeti Rahmat Rahmat Rismawati Rismawati Rismawati Sudirman Roro Ranggika Ruli Bestari Sabila, Sabila Saifuddin Zuhri Shabrina Munthazah Silvi Aulia Sindi Prihatini Sintia Nur Afifah Sintia Nur Afifah Sintia Nur Afifah Siti Danila Hanipa Siti Khomsatun Siti Nur Hanifa Siti Nur Hanifa Siti Nurul` Hikmah Sugama, Alviansyah Syahrullah Iskandar Tasya Rahma Dita Taufik Hidayadi Ulfa, Fitria Ulfa, Fitriah Ulfah, Fitriah UMMAH, ROCHMATUL Ummu Kalsum Vita Aulia Vita Febria Mutia Zein Vita Febria Mutia Zein Windu Mulyasari Yuliana Yuliana Zakiyatun, Amita Zuhdi, Mohammad Zulva, Indana