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All Journal Al-Mustashfa Prosiding Seminar Nasional IPTEK Terapan (SENIT) 2016 Pengembangan Sumber Daya Lokal Berbasis IPTEK Monex: Journal of Accounting Research Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Balance Vocation Accounting Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Dharma Bhakti Ekuitas International Journal of Business, Economics, and Social Development Journal Research of Social Science, Economics, and Management Indonesian Journal of Advanced Research (IJAR) Journal of Sustainable Community Service
Siti Nur Hadiyati
Universitas Swadaya Gunung Jati
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture 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 Mechanical Engineering Public Health Social Sciences Other

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Detecting Financial Statement Fraud Using the Hexagon Fraud Theory Approach in Financial Sector Companies Khoyumi Khoyumi; Adistya Puspa Inggani; Siti Nur Hadiyati
Journal Research of Social Science, Economics, and Management Vol. 4 No. 2 (2024): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i2.695

Abstract

Good companies do not commit fraud and provide accurate and relevant information. Therefore, financial reports must be made as well as possible in order to provide accu-rate information to its users. This research is quantitative in nature to analyze the influence of the Fraud Hexagon Theory which is proxied by sixteen variables, consist-ing of four variables from the stimulus element (financial targets, external pressure, financial stability, personal financial needs), three variables from the opportunity ele-ment (supervision ineffectiveness, auditor quality and nature of the industry), two variables from the rationalization element (auditor turnover and value accruals), two variables from the capability element (director turnover and CEO education), two variables from the ego element (CEO duality and the number of CEO photos in the annual report), and three variables from collusion elements (political connections, audit fees and collaboration with government projects) on fraudulent financial statements. This research uses secondary data with purposive sampling. In 2019-2022, there are 63 financial sector companies listed on the Indonesian Stock Exchange. The results of this research prove that financial targets, financial stability, supervisory ineffective-ness, nature of industry and CEO duality influence financial report fraud.
Undergraduate Accounting Students' Perceptions of Accounting Careers in Indonesia on the Accounting Profession Approach Ine Saraswati; Annagayatul Husna; Siti Nur Hadiyati
Indonesian Journal of Advanced Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i6.9660

Abstract

Public Accounting is one of the leading courses and programs in Indonesia. However, current datashow that the number of accounting professionals in Indonesia is very small compared to the population.Therefore, it is necessary to make students aware of bookkeeping. The purpose of this researchis to find out the influence of accounting students' opinions about the accounting professionon their interest in the accounting profession. A sample of accounting students in the 6th and8th semesters of the accounting curriculum in Swadaya Gunung Jat University were used as respondents.Research results show that the career choices of undergraduate studentsare more influenced by student interest variables and accounting majors and hard and soft skillsdo not seem to affect career choice of undergraduate students in accounting.
CARBON EMISSION DISCLOSURE: A Study on Agriculture, Energy, and Industry Companies Lulu Nofitasari; Rachmawati Resmilia; Siti Nur Hadiyati
Indonesian Journal of Advanced Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i7.10064

Abstract

This study examines the factors that influence the disclosure of carbon emissions. The factors tested in this study include company size, profitability, competition, growth, debt-to-equity ratio, the reputation of a public accounting firm, and environmental performance. The method used to measure the extent of carbon emission disclosure adopts a checklist developed based on a request sheet obtained from the Carbon Disclosure Project (CDP). The sample of this study was selected using purposive sampling and selected 40 agriculture, Industry, and energy companies listed on the Indonesia Stock Exchange consecutively from 2020-2022. The results of this study indicate that profitability, growth, and reputation of public accounting firms have a significant effect on the disclosure of carbon emissions. In contrast, other factors have no significant effect.
The Influence of Financial Technology on Improving Financial Literacy for MSMEs in Cirebon Regency Kusnendi, Kusnendi; Hadiyati, Siti Nur
Indonesian Journal of Advanced Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i7.10525

Abstract

This study examines the influence of Financial Technology (Fintech) on the improvement of MSME financial literacy in Cirebon Regency. In the digital era, Fintech makes it easier to access and use financial services, overcoming obstacles that MSMEs often face such as collateral requirements, remote locations, and high administrative costs. A quantitative approach with Theory of Planned Behavior (TPB) is used to measure the intentions and behaviors of MSMEs in adopting Fintech. The results of the study show that Fintech has a positive effect on the financial literacy of MSMEs by providing easier, faster, and more efficient services, as well as education on the use of digital financial services. This increase in financial literacy helps MSMEs in optimizing financial management, accessing capital, and expanding their businesses. Government and related institutions support is needed for regulations and educational programs to encourage Fintech adoption. This research concludes that Fintech has great potential to increase financial literacy and support the development of MSMEs in the digital era.
PENERAPAN LAPORAN KEUANGAN DENGAN SAK EMKM BERBASIS IT PADA UMKM DI KOTA CIREBON Rosnidah, Ida; Fatimah, Siska Ernawati; Hadiyati, Siti Nur
Jurnal Dharma Bhakti Ekuitas Vol. 6 No. 2 (2022): Jurnal Dharma Bhakti Ekuitas
Publisher : STIE Ekuitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v6i2.427

Abstract

Pencatatan dan penyusunan laporan keuangan merupakan kegiatan yang tidak dapat dipisahkan dari seluruh kegiatan operasional entitas UMKM. Dengan penerapan Standar Akuntasi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM), para pelaku UMKM tidak boleh abai terhadap standar ini. Ditambah lagi perkembangan teknologi informasi sangat membantu para pelaku UMKM. Namun ternyata, terdapat UMKM yang belum sepenuhnya melakukan pencatatan dan penyusunan laporan keuangan. Sebagimana kita ketahui bahwa laporan keuangan merupakan dokumen yang harus ada ketika UMKM akan mengajukan pinjaman ke lembaga keuangan dan perbankan. Oleh karena itu, kegiatan pendampingan menjadi suatu kegiatan yang sangat strategis. Pendampingan dilaksanakan secara langsung dimulai dengan pengenalan pemahaman akuntansi sederhana. Hasil yang dicapai yaitu UMKM mampu membuat laporan keuangan sederhana. Pendampingan semacam ini harus terus dilakuan secara berkelanjutan sehingga pada akhirnya UMKM mampu menerapkan SAK EMKM berbasis IT dalam laporan keuangannya.
Community Service in an Effort to Introduce Indonesian Accounting System to Thai Students Komara, Acep; Mahadianto, Moh. Yudi; Yulianto, Agung; Hadiyati, Siti Nur; Fatimah, Siska Ernawati; Srisuk, Prattana; Astillero, Marlon Rael
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 5 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v5i2.930

Abstract

Accounting is a science that has its own unique features, where every country applies accounting principles in accordance with standardized international norms. Accounting plays an important role for countries as it can be considered the language of business, revealing the financial performance of enterprises. The diversity in accounting applications across nations inspired our interest in exploring the differences between Indonesian and Thai accounting practices through community service involving lecturers and students from Thai Global Business Administration Technological College Thailand (TGBC Thailand). This international community service initiative included six lecturers from Indonesia, five lecturers from TGBC, and 15 students, at TGBC. The purpose of this international community service was to educate participants about and introduce accounting practices applied in both Indonesia and Thailand. This activity is expected to provide additional insights and applications of new knowledge in the field of accounting.
Determinants of Occupational Health and Safety Disclosure in Manufacturing Companies with High Accident Risk Levels Robil Irawan; Putri Aulia Zabinazeta; Siti Nur hadiyati
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4701

Abstract

Keselamatan dan Kesehatan Kerja (K3) saat ini menjadi permasalahan serius di industri manufaktur. Tingginya angka kecelakaan kerja dan penyakit akibat kerja mengindikasikan adanya tantangan dalam menjamin kondisi kerja yang aman dan sehat bagi pekerja. Pengungkapan K3 sangat penting untuk memberikan informasi yang lebih kepada masyarakat dan pemangku kepentingan perusahaan. Metode penelitian ini meliputi analisis kuantitatif dan data sekunder yang dikumpulkan dari laporan keberlanjutan dan laporan tahunan perusahaan manufaktur yang terdaftar di BEI antara tahun 2021 dan 2023. Dengan menggunakan metode purposive sampling, terpilih 45 partisipan. Analisis dilakukan dengan menggunakan SPSS. Temuan penelitian menunjukkan bahwa meskipun ukuran perusahaan berdampak pada pengungkapan K3, leverage tidak berdampak pada pengungkapan K3, umur perusahaan tidak berdampak pada K3, profitabilitas tidak berdampak pada K3, ukuran dewan komisaris tidak berdampak pada K3, dan kepemilikan saham publik tidak berdampak pada K3. Penelitian ini memberikan kontribusi secara teoritis dan praktis. Secara teoritis, penelitian ini dapat menambah literatur atau referensi terkait pengungkapan kesehatan dan keselamatan kerja, sedangkan kontribusi praktis dapat menjadi referensi untuk pengambilan kebijakan oleh pemerintah dan perumusan strategi perusahaan terkait.
Corporate Governance and Sustainability Disclosure: Determinants of SDGs Disclosure in Indonesia Monica, Nadila Putri; Saputra, Bayu; Nurlita, Syalmah; Hadiyati, Siti Nur
International Journal of Business, Economics, and Social Development Vol. 6 No. 4 (2025): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i4.999

Abstract

Corporate social responsibility includes disclosing the SDGs as a way to show support for sustainable development. The purpose of this research is to examine how gender diversity on corporate boards and other financial variables, such as profitability and leverage, affect the amount of information on Indonesia's progress toward the Sustainable Development Goals (SDGs). utilizing secondary data collected from the annual reports and sustainability reports of public firms in Indonesia from 2021 to 2023, this research employs a quantitative approach to data analysis utilizing the t test, F test, and coefficient of determination test. According to the findings, Profitability does not significantly impact SDGs. A substantial impact on SDGs is shown via leverage. There is a strong correlation between the gender of the board of directors and the SDGs. A key factor influencing SDGs is the gender composition of the commission. Profitability, leverage, gender representation on the board of directors, and gender representation on the board of commissioners all have an impact on the SDGs at the simultaneously.
Co-Authors Acep Komara Adistya Puspa Inggani Agung Yulianto Annagayatul Husna Arif Badrulhuda Astillero, Marlon Rael Astri Harfiandita Bayu Saputra Dewi Sulistyowati Hesti Widianti Ida Rosnidah Indah Nuraini, Indah Ine Saraswati Irwan Sutirman Wahdiat Junaedi Yusup Juwenah Juwenah Khoyumi Khoyumi Krisdiyawati Krisdiyawati Kusnendi, Kusnendi Lulu Nofitasari Moh Yudi Mahadianto Monica, Nadila Putri Nurlita, Syalmah Putri Aulia Zabinazeta Rachmawati Resmilia Rina Destiana Robil Irawan Siska Ernawati Fatimah Srisuk, Prattana Tri Milanti