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All Journal Jurnal Ilmiah WUNY Jurnal Ilmiah Ekonomi Islam Hasanuddin Economics and Business Review Jurnal EMT KITA JURNAL PENDIDIKAN TAMBUSAI Jurnal Review Pendidikan dan Pengajaran (JRPP) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Manajemen Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Industrial Engineering & Management Research (JIEMAR) International Journal of Social and Management Studies (IJOSMAS) West Science Journal Economic and Entrepreneurship Jurnal Akuntansi dan Keuangan West Science (JUMPER) Sharia Oikonomia Law Journal Baileo: Jurnal Sosial Humaniora Nomico Dhana Oikonomia : Journal of Management Economics and Accounting Dhana
Mayndarto, Eko Cahyo
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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THE EFFECT OF GOOD CORPORATE GOVERNANCE ON EARNING MANAGEMENT WITH THE BONUS PLAN AS A MODERATING VARIABLES Mayndarto, Eko Cahyo; Murwaningsari, Etty
International Journal of Social and Management Studies Vol. 2 No. 3 (2021): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (600.948 KB)

Abstract

The purpose of this study was to determine the effect of Good Corporate Governance (GCG) on Earnings Management moderated by a Bonus Plan. Conflicts that occur due to separation of ownership are called agency conflicts that can cause agency problems between owners and managers. This tendency makes earnings management practices more frequent by management. Where earnings management is part of creative accounting which provides opportunities for managers to act opportunistically, namely obtaining personal benefits. In an effort to protect each stakeholder's interests, good and correct corporate governance is needed or commonly referred to as good corporate governance. Design / methodology / approach - This study uses secondary data in the form of financial reports on Islamic banking in Indonesia for the period 2012-2019 The analysis used in this study is a multiple regression analysis model using hypothesis testing. Findings - There is no influence of the Sharia Supervisory Board (DPS) on earnings management, there is a significant influence of independent commissioners on earnings management, there is a significant effect of the audit committee on earnings management, there is no significant effect of the sharia supervisory board with bonus plans on earnings management , There is no significant effect of the independent commissioner with bonus plan moderated on earnings management. There is a significant effect of the audit committee with bonus plan moderated on earnings management. Practical implications - The results will increase awareness of the importance of implementing Good Corporate Governance (GCG) in Islamic Banks in Indonesia to reduce earnings management practices. Originality / value - This study wants to find out whether the bonus plan can moderate Good Corporate Governance towards Earnings Management in Islamic Banking in Indonesia.
Management Accounting Strategies for Environmental Cost Control and Performance Optimization in Green Manufacturing Companies Mayndarto, Eko Cahyo; Alves, Olinda da Cruz; Sularto, Lana
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4416

Abstract

Manufacturing firms increasingly face pressure to manage environmental costs from regulations and societal expectations, yet traditional cost accounting methods focusing on labor and materials are inadequate for these challenges. This research aims to explore and propose effective managerial accounting strategies for environmental cost control in green manufacturing firms, highlighting their role in optimizing both operational and financial performance. A qualitative research approach, utilizing secondary data from reputable academic and professional sources, is employed. The study reveals that integrating environmental management accounting tools such as activity-based costing, life cycle costing, and target costing for green design enables firms to better manage environmental costs, leading to improved efficiency and profitability. Furthermore, the study identifies contextual factors, including organizational culture, leadership, and technological capacity, which play significant roles in enhancing the effectiveness of environmental cost control strategies. By incorporating environmental accounting into strategic decision-making, companies can reduce inefficiencies, optimize resources, and align sustainability with financial success. This research provides both theoretical and practical contributions to the field of green manufacturing, offering recommendations for firms to integrate sustainability into their accounting systems to support long-term environmental and economic goals.
Penelitian Akuntansi Islam di Negara-negara Mayoritas Muslim – Pemetaan Bibliometrik Tema, Penulis, dan Jurnal Judijanto, Loso; Mayndarto, Eko Cahyo; Respatiningsih, Inneke; Pamikatsih, Mutia; Sudarmanto, Eko
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3173

Abstract

Penelitian ini bertujuan untuk memetakan perkembangan dan struktur intelektual penelitian akuntansi Islam di negara-negara mayoritas Muslim melalui pendekatan bibliometrik. Studi ini menganalisis artikel jurnal bereputasi yang diindeks Scopus dengan fokus pada tiga dimensi utama, yaitu evolusi tema penelitian, penulis dan jejaring kolaborasi, serta jurnal dan negara yang berperan dominan dalam pengembangan literatur. Analisis dilakukan menggunakan teknik science mapping yang meliputi co-occurrence keywords, co-authorship, density visualization, dan country collaboration. Hasil penelitian menunjukkan bahwa tema perbankan syariah (Islamic banks) mendominasi lanskap penelitian dan berfungsi sebagai simpul utama yang menghubungkan isu standar akuntansi, tata kelola, dan kinerja keuangan. Evolusi tema memperlihatkan pergeseran dari diskursus konseptual awal menuju isu-isu kontemporer seperti kepatuhan Syariah, akuntabilitas, dan kualitas pelaporan. Namun, topik sosial-keagamaan seperti akuntansi zakat, sektor publik Islam, dan peran Dewan Pengawas Syariah masih relatif kurang tereksplorasi. Dari sisi kolaborasi, penelitian ini menyoroti peran sentral Malaysia dan Indonesia sebagai pusat produktivitas, dengan United Kingdom sebagai penghubung global. Temuan ini memberikan kontribusi penting dalam memahami arah perkembangan riset akuntansi Islam serta membuka peluang penelitian lanjutan yang lebih inklusif, lintas sektor, dan berorientasi nilai.
Systematic Analysis of the Effect of Good Corporate Governance on Financial Statement Fraud in Indonesia Evianti, Dessy; Rahmiyati, Nekky; Mayndarto, Eko Cahyo; Puspa, Eka Septariana
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xvzb3s91

Abstract

Financial statement fraud is a crucial issue that reflects weak internal control and corporate governance. This study aims to analyze the effect of Good Corporate Governance (GCG) on financial statement fraud through a Systematic Literature Review (SLR) approach. The search was conducted on articles published in the last five years with a focus on GCG elements such as independent board of commissioners, audit committee, institutional ownership, and managerial ownership. The study results show that most GCG elements negatively affect financial statement fraud, although there are contradictory findings that suggest that GCG effectiveness is contextual. Factors such as firm size, industry sector (Islamic or non-financial), and quality of implementation strongly influence the strength of the relationship between GCG and fraud. The study also identified that the integration of GCG with internal audit function and corporate ethical culture is a more effective combination in preventing fraud. This study makes a theoretical contribution by reinforcing the understanding that the relationship between GCG and financial statement fraud is not linear or uniform, but rather highly dependent on the institutional context and governance practices implemented in the business environment in Indonesia.
The Impact of Using Artificial Intelligence In The Process of Preparing Financial Statements Siyamsih, Dwi; Mayndarto, Eko Cahyo
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/hyrypj41

Abstract

This study explores the impact of Artificial Intelligence (AI) on the preparation of financial statements and its influence on the quality of financial reporting. The research applies a quantitative descriptive-explanatory method, using a purposive sampling technique involving 60 accounting and finance professionals from organizations that implement AI-based systems in their reporting processes. Data were collected through structured questionnaires and analyzed using multiple linear regression to examine the relationship between AI usage and the quality of financial statements, measured through indicators such as reliability, relevance, and comparability. The findings show that AI has a positive and statistically significant effect on financial reporting quality. This indicates that greater integration of AI tools in accounting processes can enhance the accuracy, consistency, and decision-usefulness of financial information. The results not only confirm the practical benefits of AI in streamlining financial tasks but also contribute to the theoretical understanding of how digital technologies are reshaping the foundations of accounting practices. By positioning AI as a transformative force in the evolution of financial reporting theory, this study provides a basis for future research to explore the broader implications of AI adoption, particularly in areas such as audit automation, ethical standards, and the development of digital accounting frameworks.
The Integration of Sustainability Accounting and ESG Reporting in Enhancing Corporate Transparency and Accountability in the Era of Sustainable Economy Mayndarto, Eko Cahyo; Nuraliati, Ayke; Kadua, Nada Cantika Putri
Dhana Vol. 3 No. 1 (2026): DHANA - MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/a0rbb265

Abstract

The growing emphasis on sustainability and Environmental, Social, and Governance (ESG) principles has transformed modern corporate governance by demanding higher levels of transparency and accountability in corporate reporting practices. Companies are increasingly required to disclose not only financial performance but also environmental and social impacts through sustainability accounting and ESG reporting frameworks. This study aims to analyze the integration of sustainability accounting and ESG reporting in enhancing corporate transparency and accountability in the era of a sustainable economy. The research adopts a quantitative approach using secondary data collected from corporate annual reports, sustainability reports, and ESG disclosures of companies that consistently publish sustainability information. Data analysis was conducted using descriptive statistics and multiple regression analysis to examine the relationship between sustainability accounting, ESG reporting, corporate transparency, and corporate accountability. The results indicate that sustainability accounting disclosure and ESG reporting have a positive and statistically significant influence on corporate transparency and accountability. Companies that integrate sustainability accounting practices with structured ESG reporting frameworks tend to provide more comprehensive, reliable, and comparable sustainability information. These disclosures strengthen investor confidence, support risk management, and enhance corporate governance effectiveness. The study concludes that the integration of sustainability accounting and ESG reporting is essential for improving the credibility of sustainability disclosures and for strengthening transparency and accountability within corporate governance systems in the era of sustainable economic development.
Analisis Kemampuan Menyusun Laporan Keuangan, Literasi Keuangan, Inklusi Keuangan terhadap Kinerja Keuangan UMKM Mayndarto, Eko Cahyo
Jurnal EMT KITA Vol 10 No 3 (2026): JULY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i3.6653

Abstract

Low financial literacy in utilizing financial applications or limited access to capital illustrates the real conditions of MSMEs in South Jakarta. This study aimed to analyze the ability to prepare financial reports, financial literacy, and financial inclusion on the financial performance of MSMEs in South Jakarta. MSME financial performance is a crucial factor in maintaining business sustainability amidst the competition and dynamics of the urban economy. The research method used a quantitative method to collect data using a questionnaire distributed to MSMEs in South Jakarta. The sample size was 93 respondents. The data were analyzed using multiple linear regression analysis to test the influence of each independent variable on financial performance. The partial results indicate that the ability to prepare financial reports, financial literacy, and financial inclusion have a significant positive influence on MSME financial performance. The Adj. R2 obtained a value of 59.6%. From the results, the ability to prepare financial reports, financial literacy, and financial inclusion simultaneously have a significant positive influence on financial performance. These results indicate that if financial understanding is improved, financial recording and reporting skills, as well as financing for financial services can encourage more effective and sustainable business management.
Digital Financial Literacy and Individual Financial Performance: An Analysis of Generation Z Mayndarto, Eko Cahyo; Wulandari, Wulandari; Kalsum, Ummy
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 3 (2026): Oikonomia - May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i3.604

Abstract

This study examines the influence of digital financial literacy on individual financial performance among Generation Z in Indonesia amid the rapid development of digital financial technology that has transformed financial management practices. As digital natives, Generation Z possesses strong potential to utilize digital financial tools, yet the relationship between digital financial literacy and financial performance remains underexplored. Using a quantitative survey approach, data were collected from 131 respondents aged 18–27 years through structured questionnaires and analyzed using multiple linear regression. The findings indicate that digital financial knowledge, digital financial skills, and digital financial behavior all have a significant positive effect on individual financial performance. Digital financial knowledge emerged as the strongest predictor (β = 0.421, p < 0.001), followed by digital financial skills (β = 0.318, p = 0.003) and digital financial behavior (β = 0.263, p = 0.012). Furthermore, the model explains 61.7% of the variance in financial performance (R² = 0.617). These findings demonstrate that digital financial literacy is a crucial determinant of financial well-being among Generation Z and highlight the importance of strengthening digital financial education through both formal and informal learning environments in the digital era.
Co-Authors Afin, Ach. Ahmad Syifaudin Alves, Olinda Da Cruz Anastasia Susty Ambarriani andrew shandy utama, andrew shandy Arijanti, Susi Arum Ardianingsih Ayke Nuraliati Bakri, Asri Ady Carolin, Melenia Dharmawati, Tuti Dinsar, Arfandy Djaini, Aditya Djibran, Moh. Muchlis Eko Meiningsih Susilowati Etty Murwaningsari Evianti, Dessy Fisy Amalia Harahap, Ida Haruni Ode Imron Natsir, Imron Insana, Dwi Rorin Mauludin Judijanto, Loso Kadua, Nada Cantika Putri Kalsum, Ummy Lana Sularto M. Ridlwan Hambali Mega Arisia Dewi Miftakhul Huda Mutia Pamikatsih Nekky Rahmiyati Nendissa, Sandriana J Ningsih, Tri Widyastuti Nugraha, Erik Puspa, Eka Septariana Respatiningsih, Inneke Rini Novianti Sampe, Ferdiandus Siyamsih, Dwi Sri Imaningati Sudarmanto, Eko Utomo, Fajar Wahyudi Wawan Supriyanto Wulandari Wulandari