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All Journal Infestasi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Online Insan Akuntan Accounting and Management Journal Jurnal Ilmu Komputer dan Bisnis Syntax Idea Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Social Science juremi: jurnal riset ekonomi Jurnal Administrasi Kantor Akuntansi'45 EKONOMIKA45 Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat fundamental management journal
CARMEL MEIDEN
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Analisis Fraud Diamond terhadap Fraudulent Financial Statement pada Beberapa Jurnal Tahun Terbit 2018–2022: Studi Meta-Analisis Effendy, Vicky; Charen Carolin; Meidy Aurora Carsaria; Carmel Meiden
JURNAL AKUNTANSI DAN MANAJEMEN Vol 6 No 2 (2022): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v6i2.2844

Abstract

Penelitian ini bertujuan untuk mengetahui potensi terjadinya kecurangan laporan keuangan dengan menggunakan analisis diamond fraud, dimana diamond fraud merupakan suatu konsep yang menjelaskan faktor-faktor yang menyebabkan seseorang melakukan kecurangan yaitu tekanan, peluang, rasionalisasi dan kapabilitas. Faktor tekanan diproksikan dengan menggunakan stabilitas keuangan, tekanan eksternal dan target keuangan. Faktor peluang diproksikan oleh sifat industri. Faktor rasionalisasi diproksikan dengan pergantian auditor. Terakhir, faktor kapabilitas diproksikan dengan pergantian sutradara. Penelitian ini menggunakan indikator F-Score untuk melihat potensi kecurangan laporan keuangan. Populasi penelitian ini berjumlah 61 artikel, dengan sampel sebanyak 20 artikel. Teknik pengambilan sampel menggunakan purposive sampling. Pengumpulan data menggunakan data sekunder yang diterbitkan antara tahun 2018-2022. Analisis data diukur dengan menggunakan indikator F-Score. Hasil penelitian menunjukkan bahwa secara parsial (uji t) variabel stabilitas keuangan, tekanan eksternal, target keuangan, sifat industri, pergantian auditor, dan pergantian direktur berpengaruh signifikan terhadap potensi kecurangan laporan keuangan.
KUALITAS PENGUNGKAPAN PELAPORAN IKLIM DENGAN REKOMENDASI TCFD PERUSAHAAN METAL-MINING DAN BANKS TAHUN 2020-2022 Valentina Nusa Daton; Carmel Meiden
Juremi: Jurnal Riset Ekonomi Vol. 3 No. 4: Januari 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v3i4.7405

Abstract

Climate change has become a concern for every sector, including finance. This is the basis for the creation of the Task Force on Climate-Related Financial Disclosures (TCFD) recommendations. This research aims to determine the quality of climate reporting disclosure following TCFD recommendations. The theories employed in this study are stakeholder theory and legitimacy theory. The content analysis method is utilized to understand and assess the quality of climate reporting disclosure from 18 companies during the period 2020-2022. The results indicate that the majority of companies achieve a moderate quality, suggesting that the implementation of TCFD recommendations is still considered sufficient. The main category of governance and the sub-category of target usage receive the highest rankings, indicating that the disclosure in these categories and sub-categories aligns with TCFD recommendations. The banking sector attains high quality, even though its impact on climate change is not direct. South Africa obtains a high percentage, while the United Kingdom consistently experiences improvement each year.
KAJIAN LITERATUR : FAKTOR YANG BANYAK MEMPENGARUHI OPINI AUDIT GOING CONCERN DENGAN MENGGUNAKAN METODE SLR (SYSTEMATIC LITERATURE REVIEW) TAHUN 2020-2023 Roberto Josua F.Hasibuan; Carmel Meiden
Juremi: Jurnal Riset Ekonomi Vol. 3 No. 6: Mei 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v3i6.7709

Abstract

This research aims to summarize the results of previous research and provide a reference for future researchers to expand the independent variables by adding relevant moderating variables to be used in assessing their influence on the Going concern Audit Opinion (GCOA). An audit opinion is an important and useful thing for a company that can be used as a consideration for creditors or investors when lending a sum of money or making an investment. Researchers used a systematic literature review (SLR) methodology approach with a selected sample of 20 journals published for the period 2020 to 2023. The results of the research show that the factors that have a significant influence on going concern audit opinion are profitability, previous year's audit opinion, liquidity, debt default, solvency , financial distress, audit delay, Risk litigation
ANALISIS PRINSIP ISI DAN KUALITAS PADA LAPORAN KEBERLANJUTAN Edy Sarwono; Carmel Meiden
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 1: Juli 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i1.8022

Abstract

Penelitian bertujuan untuk menganalisis pengaruh dari prinsip isi dan kualitas yang digunakan pada laporan keberlanjutan dari Perusahaan yang terdaftar di Bursa Efek Indonesia. Konsep yang digunakan sesuai prinsip isi dan kualitas, manakah yang paling banyak digunakan dan menjadi penting untuk mengukur dan pelaporan kinerja keberlanjutan Perusahaan. Metode penelitian ini menggunakan teknik metode purposive sampling dan jumlah sampel perusahaan sudah terdaftar dan mempublikasikan sustainability report dan disajikan melalui situs resmi Perusahaan. Hasil analisis menunjukkan bahwa berdasarkan prinsip isi, secara kuantitatif pengungkapan tertinggi adalah aspek materialitas dan dan aspek pemangku kepentingan. Sedangkan berdasarkan prinsip kualitas, secara kuantitatif tidak diungkapkan secara jelas pada artikel tersebut
LITERATUR REVIEW: PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Dika Fuji Okta; Carmel Meiden
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 1: Juli 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i1.8023

Abstract

This study discusses the disclosure of Corporate Social Responsibility (CSR) with a focus on the factors influencing CSR practices and their impact on company performance and public perception. A qualitative research method was used, involving a literature review. Data was obtained through the collection of secondary data in the form of previous research articles. The independent variables include company size, leverage, and profitability, while the dependent variable is CSR disclosure. The literature analysis results show various outcomes, indicating the influence of company size, leverage, and profitability on CSR disclosure. Some results indicate a positive and significant influence, while others are either not significant or have no influence
Kualitas Carbon Emission Disclosure Berdasarkan Gri 305 pada Laporan Keberlanjutan Perusahaan Sektor Tambang dan Properti Tahun 2020 – 2023: (Studi Multi Kasus Pada Negara : Indonesia, Jepang, Australia, Singapura, Austria) Bondan Khoesnadi; Carmel Meiden
Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Oktober : Jurnal Pengabdian Masyarakat
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/abdimas45.v4i2.5605

Abstract

This study aims to analyze the quality of carbon emission disclosure (CED) in the sustainability reports of mining and property sector companies, based on the Global Reporting Initiative (GRI) 305 standards. A multi-case study approach was applied to ten companies from Indonesia and developed countries (Japan, Australia, Singapore, Austria) covering the period 2020–2023. The method used is a descriptive quantitative and qualitative analysis, measuring compliance with seven GRI 305 indicators, including Scope 1, Scope 2, Scope 3, and additional indicators such as ozone-depleting substances and other air pollutants. The results show that only three out of ten companies demonstrate high disclosure quality. Most companies failed to adequately disclose Scope 3 and indicators GRI 305-6 and 305-7. Factors such as stakeholder pressure, national reporting systems, and internal corporate strategies significantly influence disclosure quality. This study emphasizes the need for stricter regulations and the active role of investors in promoting environmental transparency.
Co-Authors Aldrin Winata Anastasya Arasy Bondan Khoesnadi Celine Alexandra Charen Carolin Chika Sri Mulyati Dika Fuji Okta Dwita Maya Puspitasari Edy Sarwono Effendy, Vicky Gavriel Faith Nangoy Haposan Theodorus Hendrikkus Wijaya Komala Heri Heri Lianty Susanti Lieany Lieany Lina Tania Marcellina Valencia Margaretha Lionardi Matius Abraham Meidy Aurora Carsaria Ni Putu Eka Widiastuti Nishnurtia Razak Novia Angela ODELIA LAURENCIA Prima Apriwenni Rahmat Arafat Nasution Rendi Aprianto Rizka Alfian Rinaldi Roberto Josua F.Hasibuan Rommel Togatorop Sanchian Jennefer Sintong M Harahap Sugi Suhartono Suheriyatmono Tarigan, Arya Gina Theresia Renata Timothy Tanujaya Tri Sudjadmiko Winata Valentina Nusa Daton William Lim Yosef Dema