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All Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Pengabdian Dharma Laksana Journal of Accounting Auditing and Business JAF- Journal of Accounting and Finance Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Akuntansi Kontemporer BERNAS: Jurnal Pengabdian Kepada Masyarakat eProceedings of Management
Elly Suryani
Universitas Telkom
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Analysis Influence Characteristics CEO to Manipulation Financial Reports on Private Banks in Indonesia Fauzan Kholish Rabbani; Elly Suryani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7522

Abstract

This study aims to determine the influence of Chief Executive Officer (CEO) characteristics on indications of financial statement manipulation in the private banking sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. CEO characteristics are measured by three indicators, namely age, gender, and education level, using the F-Score method. The sampling technique used in this study was purposive sampling with a sample of 15 private banks or 75 data on private banking companies listed on the Indonesia Stock Exchange for the 2019–2023 period. The data used are secondary data obtained from the company's annual report and the official IDX website. This research method uses a quantitative method and its analysis uses logistic regression analysis with the help of IBM SPSS 26. The results of the study indicate that CEO characteristics simultaneously significantly influence indications of financial statement manipulation in private banking, supported by control variables such as company size and leverage. However, partially, CEO age, gender, and education level do not significantly influence indications of financial statement manipulation. These findings suggest that CEO characteristics collectively play a role in preventing or encouraging financial statement manipulation in the private banking sector.
Determinan Faktor-Faktor Capability sebagai Perspektif Fraud Diamond terhadap Kecurangan Laporan Keuangan Putri, Yasinta Earlyda; Elly Suryani
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1880

Abstract

Financial statement fraud is defined as deliberately not following the accepted accounting principles when reporting financial information, which leads to significant omissions or distortions of the facts. The purpose of this study is to determine the effect of capability in detecting fraudulent financial statements. Fraudulent financial statements can occur when a company intentionally violates accounting principles or ignores applicable financial reporting standards. Fraud diamond is one of fraud risk factor, one of which is capability. Many frauds, especially some of the multibillion-dollar ones, would not have occurred without the right person with the right capabilities in place. In this study, capabilities as measured by CEO prestige power, CEO education, CEO experience, CEO horizon, CEO founder, CEO expert power, CEO age similarity, and CEO number executive. The type of data used in this study is secondary data in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. Sampling method by purposive sampling, obtained as many as 114 companies as samples. The data analysis method used logistics regression. The results of this study show that CEO age similarity and CEO number executive has a positive impact on fraudulent financial statements, meanwhile the other variables have no impact of fraudulent financial statements.
Early Detection of Financial Reporting Fraud in State-Owned Banks: The Role of Good Corporate Governance Mechanisms with the F-Score Model Wenden Tebila; Elly Suryani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.7608

Abstract

This study aims to determine the effect of Good Corporate Governance (GCG) mechanisms on indications of financial statement manipulation in the banking sector of State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) for the 2017–2023 period. GCG is measured by three indicators, namely external audit, audit committee effectiveness, and independent board of commissioners using the F-Score method. The sampling technique used in this study is purposive sampling with a sample of 4 SOE banks or 28 data on SOE companies listed on the Indonesia Stock Exchange in 2017–2023. The data used are secondary data obtained from the company's annual report and the official BEI website. This research method uses a quantitative method and the analysis uses logistic regression analysis using IBM SPSS 26. The results of the study indicate that GCG, namely, external audit, audit committee effectiveness, and independent board of commissioners have a simultaneous effect on indications of financial statement manipulation of SOE banks with the help of control variables, namely company size and leverage. In addition, external audit, audit committee effectiveness, and independent board of commissioners partially do not affect indications of financial statement manipulation of SOE banks. These findings indicate that the implementation of effective corporate governance collectively has an important role in reducing the potential for financial reporting manipulation in the state-owned banking sector.
PELATIHAN SERVICE EXCELLENCE DAN TATA GRAHA HOMESTAY MENUJU PENGELOLAAN HOMESTAY BERKELANJUTAN Cahyaningsih Cahyaningsih; Vany Octaviany; Majidah Majidah; Elly Suryani; Hetti Hidayati
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 6 (2023): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i6.19518

Abstract

Abstrak: Service excellence dan pengelolaan tata graha memiliki peran yang penting dalam bisnis akomodasi seperti homestay karena memiliki dampak besar pada pengalaman tamu, dan keberlanjutan homestay maupun desa wisata untuk jangka panjang. Pelatihan service excellence dan tata graha ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pengelola homestay Dusun Kamojang, Desa Wisata Laksana, Kabupaten Bandung, Jawa Barat. Metode yang digunakan adalah dengan pelatihan dan praktik yang diikuti para pengelola homestay sebanyak 25 peserta. Evaluasi dilakukan dengan memberikan observasi pre-test dan post-test. Hasil tes menunjukkan bahwa 96% peserta mengalami peningkatan pengetahuan dan keterampilan pada materi service excellence dan tata graha homestay sehingga kegiatan pengabdian masyarakat ini dapat dikategorisasikan berhasil.Abstract: Service excellence and housekeeping management are essential in homestay accommodation businesses because they significantly affect the guest experience and the long-term sustainability of homestays and tourist villages. This service excellence and housekeeping training aims to increase the knowledge and skills of homestay managers in Kamojang Hamlet, Laksana Tourism Village, Bandung Regency, West Java. The method used was training and practice, which 25 homestay managers attended. Evaluation is carried out by providing pre-test and post-test observations. The test results showed that 96% of participants experienced increased knowledge and skills in service excellence and homestay housekeeping material, so this community service activity could be categorized as successful.
Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan (Studi Kasus pada Perusahaan Teknologi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024) Tita Rahmawati; Elly Suryani
eProceedings of Management Vol. 13 No. 1 (2026): Februari 2026
Publisher : eProceedings of Management

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Abstract

Sektor teknologi di Indonesia berkembang pesat dan menjadi pendorong utama transformasi ekonomi digital nasional,namun masih diwarnai oleh praktik fraud dalam laporan keuangan yang dapat merugikan berbagai pihak dan menurunkan kepercayaan investor. Penelitian ini bertujuan menganalisis pengaruh lima elemen fraud pentagon pressure, opportunity, rationalization, competence, dan arrogance terhadap kecurangan laporan keuangan pada perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia periode 2020–2024, baik secara simultan maupun parsial. Dengan menggunakan metode kuantitatif melalui regresi logistik dan analisis statistik deskriptif terhadap data sekunder laporan keuangan tahunan dari 30 perusahaan selama lima tahun (150 observasi), penelitian ini menemukan bahwa secara simultan, seluruh elemen fraud pentagon berpengaruh signifikan terhadap kecurangan laporan keuangan, namun secara parsial hanya opportunity dan arrogance yang signifikan. Temuan ini menyoroti pentingnya karakteristik industri dan tingkat arogansi pimpinan dalammendorong terjadinya fraud, serta memberikan kontribusi pada pengembangan ilmu akuntansi dan menjadi referensi bagi praktisi maupun investor dalam menilai integritas laporan keuangan, dengan saran agar penelitian selanjutnya menambah variabel guna memperkaya analisis.Kata kunci: fraud pentagon, kecurangan laporan keuangan, perusahaan sektor teknolog
PENGARUH KARAKTERISTIK CEO TERHADAP KUALITAS LABA (Studi pada Perusahaan BUMN Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2024) Intan Azzahra; Elly Suryani
eProceedings of Management Vol. 13 No. 1 (2026): Februari 2026
Publisher : eProceedings of Management

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Abstract

Laba merupakan informasi penting dalam laporan keuangan karena menjadi fokus utama pihak eksternal sebelummengambil keputusan investasi. Respons investor terhadap informasi laba mencerminkan keyakinan terhadapkinerja perusahaan. Laba berkualitas menunjukkan relevansi dan kredibilitas informasi keuangan serta memperkuatrespons pasar, khususnya bagi BUMN non-keuangan yang memiliki peran strategis nasional. Tujuan penelitian iniadalah untuk menentukan bagaimana atribut CEO khususnya, jenis kelamin, gaji, masa jabatan, pendidikan, dankepemilikan saham mempengaruhi kualitas laba pada perusahaan negara non-keuangan yang terdaftar di Bursa EfekIndonesia antara tahun 2019 dan 2024. Sampling purposif digunakan untuk mengumpulkan 144 observasi dari 24perusahaan yang menjadi subjek penelitian. Regresi data panel menggunakan EViews 12 digunakan untukmenganalisis data sekunder, seperti harga saham dan laporan tahunan. Temuan menunjukkan bahwa setiap atributCEO memiliki pengaruh terhadap kualitas laba secara bersamaan. Sebagian, kompensasi CEO berpengaruh positifdan pendidikan CEO berpengaruh negatif, sedangkan variabel lainnya tidak signifikan. Penelitian ini memperkayaliteratur tentang kualitas laba dan karakteristik CEO pada BUMN, serta diharapkan menjadi acuan bagi akademisidan pemangku kepentingan. Penelitian lanjutan disarankan menambah variabel karakteristik CEO lainnya. Kata Kunci: Karakteristik CEO, Kualitas Laba
PENGARUH KONEKSI POLITIK, WHISTLEBLOWING SYSTEM, DAN BOARD GENDER DIVERSITY TERHADAP EARNINGS MANAGEMENT (Studi pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023) Achmad Fadlan Mubarak; Elly Suryani
eProceedings of Management Vol. 13 No. 1 (2026): Februari 2026
Publisher : eProceedings of Management

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Abstract

Praktik earnings management menjadi perhatian penting dalam akuntansi karena berpotensi menurunkan transparansiserta keandalan informasi keuangan, terlebih pada perusahaan milik pemerintah yang memiliki peran strategis dalammendukung stabilitas dan pertumbuhan ekonomi nasional. Studi ini memiliki tujuan untuk mengetahui pengaruhkoneksi politik, sistem whistleblowing, serta board gender diversity dalam board direction atas praktik earningsmanagement pada Badan Usaha Milik Negara (BUMN) yang tercatat pada Bursa Efek Indonesia (BEI) selama periode2019 hingga 2023. Riset yang dijalankan mengandalkan data yang telah tersedia yang bersumber dari annual reportentitas perusahaan, dengan pendekatan pemilihan sampel non-acak berdasarkan kriteria yang didapatkan 135observasi dari 27 company dalam periode lima tahun. Teknik analisis yang digunakan dalam penelitian ini yaitu panelregression dengan memanfaatkan perangkat lunak EViews versi 12. Buah akhir penelitian menyatakan yakni ketigavariabel independen secara simultan memberi pengaruh atas earnings management, disisi lain secara individual tidakmenunjukkan signifikansi yang kuat. Temuan ini memperluas literatur terkait mekanisme tata kelola pada entitas miliknegara dan diharapkan menjadi dasar pertimbangan bagi pengambil kebijakan. Penelitian selanjutnyadirekomendasikan untuk menyertakan variabel tambahan guna memperkaya pemahaman mengenai faktor-faktor yangmemengaruhi earnings management.Kata Kunci: Koneksi Politik, Whistleblowing System, Board Gender Diversity, Earnings Management
Co-Authors Achmad Fadlan Mubarak Achmad Manshur Ali Suyanto Anak Agung Gede Sugianthara Avicena Puspitasari Cahyaningsih Cahyaningsih Cicik Suciarti Citra Sukmadilaga Dini Wahjoe Hapsari Dudi Pratomo Farida Titik Kristanti Fauzan Kholish Rabbani Hani Sri Mulyani Hetti Hidayati Husain Kamal Intan Azzahra Kurnia Kurnia Kurnia Kurnia Lina Yulianti Majidah Majidah Maya Ariyanti Muhammad Rafli Ridwan Ni Luh Gede Sri Fajaryani Ni Putu Desinthya Azhari Nurvita Trianasari Pera Yulianingsih Putri, Yasinta Earlyda Rahmat Saleh Riri Safira Syahrir Saesar Ayu Pratiwi Siska P Yudowati Sri Rahayu Srihadi Winarningsih Tio Daresta Tita Rahmawati Vany Octaviany Wenden Tebila Yuniati Yuniati