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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Bisnis dan Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan SULUH: Jurnal Abdimas Jurnal Akuntansi BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat RELEVAN : Jurnal Riset Akuntansi PROGRESIF Jurnal Ilmiah Akuntansi Pancasila (JIAP) Jurnal Greenation Ilmu Akuntansi Dinasti Accounting Review Akurasi
SALIS MUSTA ANI
Fakultas Ekonomi & Bisnis Universitas Pancasila
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Public Health Social Sciences Other

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ANALISIS EXTERNAL PRESSURE DAN TOTAL AKRUAL TERHADAP FRAUD Adhim Muhammad; Salis Mustaani; Ameilia Damayanti
Relevan : Jurnal Riset Akuntansi Vol. 6 No. 2 (2026): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/Relevan.2026.10040

Abstract

Tindakan kecurangan dalam melaporkan keuangan perusahaan banyak ditemukan di berbagai institusi dan dapat mencerminkan kebohongan kepada publik sehingga menimbulkan pihak lain seperti investor dan auditor dirugikan. Kondisi ini menjadi tantangan bagi auditor dan pengguna laporan keuangan lainnya untuk mendeteksi dan mencegah kecurangan tersebut. Penelitian ini menganalisis pengaruh external pressure, nature of industry, total akrual, dan change in director terhadap kecurangan pelaporan keuangan pada perusahaan sektor infrastruktur di Bursa Efek Indonesia (BEI) periode 2021–2023. Penelitian dilakukan  dengan pendekatan kuantitatif dan menggunakan data sekunder berupa laporan keuangan tahunan. Teknik analisis adalah regresi linear berganda. Berdasarkan hasil pengujian, external pressure dan total akrual memberikan dampak signifikan terhadap tindakan kecurangan dalam pelaporan keuangan, sedangkan nature of industry dan change in director tidak berdampak signifikan. Temuan ini memperkuat konsep fraud diamond bahwa tekanan dan rasionalisasi memainkan peran penting dalam memicu tindakan kecurangan oleh manajemen perusahaan. Penelitian ini memberikan kontribusi bagi akademisi dan praktisi untuk mendeteksi indikasi fraud sejak dini.
The Relationship Between ESG Performance and Investment Efficiency: A Systematic Literature Review Khalida Utami; Salis Musta’ani; Syamsul Bahri; Salma Atikah
Jurnal Greenation Ilmu Akuntansi Vol. 4 No. 1 (2026): (JGIA) Jurnal Greenation Ilmu Akuntansi (Februari - April 2026)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v4i1.691

Abstract

The relationship between Environmental, Social, and Governance (ESG) performance and Investment Efficiency (IE) is an important issue in modern corporate finance. IE reflects a company's ability to allocate capital optimally, while investment inefficiency is often influenced by information asymmetry and agency conflicts. To provide a more integrated understanding, this study conducted a Systematic Literature Review (SLR) based on the PRISMA protocol by analyzing 26 articles from Scopus and ScienceDirect on September 30, 2025. The SLR results show that research is dominated by Agency Theory, Stakeholder Theory, and Signaling/Information Asymmetry Theory, with a tendency toward an increase in advanced econometric causality approaches. Publications increased rapidly in 2024–2025. In general, there is a strong consensus that ESG performance has a positive effect on IE through the reduction of information asymmetry, financing constraints, and agency costs. However, this effect may vary depending on the institutional context and the reliability of ESG measurements. Research gaps still exist in the context of developing countries, testing transmission mechanisms, and the accuracy of ESG score measurements. These findings confirm that ESG is a strategic asset for companies to improve transparency, capital allocation efficiency.
Implementasi Simulasi ERP Odoo sebagai Upaya Membangun Job-ready skills pada Siswa Kompetensi Keahlian Akuntansi kelas XII SMK PGRI 3 Bogor Amelia Oktrivina; Yetty Murni; Salis Musta ‘Ani; Shanti Lysandra; Sailendra Sailendra; Agung Terminanto; Amanda Putri Alisha; Putri Rizki Samsumantri
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol. 6 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v6i2.489

Abstract

The increasing adoption of digital technology in industry requires vocational graduates to possess competencies in integrated information systems, including Enterprise Resource Planning (ERP). However, accounting students generally have limited exposure to ERP applications during the learning process. This community service program aimed to improve the job-ready skills of twelfth-grade Accounting students at SMK PGRI 3 Bogor through ERP Odoo simulation. The program involved 31 students and was conducted using participatory training consisting of lectures, demonstrations, hands-on practice, discussions, and evaluations through pre-test and post-test. The training covered ERP concepts, business process integration, and the use of the accounting module in ERP Odoo. The evaluation results indicated an improvement in students' understanding of ERP concepts, supported by higher post-test scores and positive participant responses toward the training. The program demonstrates that ERP Odoo simulation is an effective practice-based learning approach to strengthen students' digital competencies and work readiness in line with industry needs.
Edukasi Teknologi Akuntansi: Penerapan ERP Odoo dalam Pengembangan Kompetensi Lanjutan Pada Siswa di SMK BOASH 1 Bogor Amelia Oktrivina; Indah Masri; Yetty Murni; Salis Musta ‘Ani; Shanti Lysandra; Sailendra Sailendra; Agung Terminanto; Calya Sekar Arum Pitaloka; Miranda Alifarahmah Juwanto
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 8 No. 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v8i1.1752

Abstract

This Community Service (PKM) activity aims to provide accounting technology education through the implementation of the Odoo Enterprise Resource Planning (ERP) system to improve the advanced competencies of students at SMK Boash 1 (SMK Taruna Terpadu 1) Bogor. The training was held on August 26, 2025, for three hours, involving 31 12th-grade students and two accompanying teachers. The implementation method included an introduction to the accounting module in Odoo, practical simulations, and evaluation through a participant satisfaction survey. The results of the activity demonstrated an increased understanding of the ERP system and its application in digital accounting. This activity also produced outputs in the form of IPR (Intellectual Property Rights) number 000986082 and activity documentation. Thus, this training successfully contributed to preparing competent human resources ready to face the challenges of the Industry 4.0 era.
Pemanfaatan ERP Odoo sebagai Media Pembelajaran Teknis Multijurusan di SMK PGRI 3 Bogor Amelia Oktrivina; Yetty Murni; Salis Musta ‘Ani; Shanti Lysandra; Sailendra Sailendra; Agung Terminanto; Amanda Putri Alisha; Putri Rizki Samsumantri
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 8 No. 3 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v8i3.1882

Abstract

This community service program aimed to enhance the competencies of students at SMK PGRI 3 Bogor in understanding integrated business processes through the use of Enterprise Resource Planning (ERP) Odoo as a cross-disciplinary technical learning medium. The program was designed to address the limited implementation of integrated system-based learning and to improve students' readiness for the demands of the business and industrial sectors. The implementation methods included socialization, training, hands-on ERP Odoo practice, mentoring, and evaluation using pre-test and post-test assessments. The program involved 28 eleventh- and twelfth-grade students from five vocational study programs: Accounting, Online Business and Marketing, Visual Communication Design, Office Management, and Logistics Management. The evaluation results showed that the average post-test score increased by more than 30% compared with the pre-test score. In addition, 85% of the participants were able to operate ERP Odoo modules according to their respective areas of expertise. The program also produced an ERP Odoo-based learning medium that can be sustainably utilized by the school to support cross-disciplinary learning. Overall, the program contributed to improving students' digital competencies, strengthening their understanding of integrated business processes, and supporting vocational learning that is better aligned with the needs of the business and industrial sectors.
Kinerja Environmental, Social, and Governance (ESG) dan Kualitas Pelaporan Keuangan: Bukti dari Pasar Berkembang ASEAN-5 pada Periode Pemulihan Pascapandemi COVID-19 Khalida Utami; Salis Musta’ani; Syamsul Bahri; Salma Atikah
Dinasti Accounting Review Vol. 3 No. 3 (2026): Dinasti Accounting Review (January - March 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v3i3.3661

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara kinerja ESG dan FRQ di pasar negara berkembang ASEAN-5 selama periode pemulihan pasca-COVID-19, sebuah konteks yang secara empiris belum banyak dieksplorasi. Penelitian ini menggunakan data panel perusahaan non-keuangan yang terdaftar di bursa saham ASEAN-5 selama 2021–2024. Metode regresi data panel dengan estimasi Fixed Effect diterapkan untuk menguji hipotesis penelitian. Hasil penelitian menunjukkan perbedaan arah dan signifikansi. Kinerja ESG terbukti berpengaruh negatif dan signifikan terhadap earning management berbasis akrual, sehingga mendukung Hipotesis 1 dan konsisten dengan argumen Teori Stakeholder bahwa komitmen keberlanjutan meningkatkan integritas pelaporan. Namun, kinerja ESG ditemukan tidak berpengaruh signifikan terhadap earning management berbasis riil, sehingga Hipotesis 2 tidak terdukung. Perbedaan ini mengindikasikan bahwa ESG mampu menekan manipulasi akuntansi yang mudah terdeteksi, tetapi tidak cukup efektif terhadap praktik manipulasi riil yang lebih tersembunyi. Temuan ini menunjukkan bahwa implementasi ESG di kawasan ASEAN-5 berpotensi masih bersifat simbolis atau taktis, bukan sepenuhnya substantif. Dengan demikian, skor ESG tidak dapat dijadikan indikator tunggal untuk menilai FRQ, terutama di pasar dengan tingkat asimetri informasi yang tinggi. Temuan ini memiliki implikasi bagi investor, regulator, auditor, dan pembuat kebijakan untuk meningkatkan mekanisme pengawasan, memastikan transparansi, dan mengurangi potensi greenwashing melalui aktivitas operasional riil.
Co-Authors Adhim Muhammad Agung Terminanto Agung Terminanto Amanda Putri Alisha Ameilia Damayanti Basis G. Andamari Calya Sekar Arum Pitaloka Dewi Kurniawati Fathoni Zoebaedi Hotman Fredy Indah Masri Indah Masri Khalida Utami Miranda Alifarahmah Juwanto Munira, Mira Oktrivina, Amelia Putri Rizki Samsumantri Sailendra Sailendra Sailendra Sailendra Sailendra Sailendra Salma Atikah Shanti Lysandra Shanti Lysandra Syamsul Bahri Tia Ichwani TRI ASTUTI Yasmin Shabirah Kaplale Yetty Murni Yetty Murni Yetty Murni Yulin Shafira Oktaviani