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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL AKUNTANSI DAN AUDITING Ekuitas: Jurnal Pendidikan Ekonomi Journal of Economics, Business, & Accountancy Ventura Jurnal Sosioteknologi Journal of Information Systems Engineering and Business Intelligence ETNOSIA : Jurnal Etnografi Indonesia Jurnal Akuntansi dan Ekonomika Owner : Riset dan Jurnal Akuntansi MABIS: Manajemen dan Bisnis Jurnal Ilmiah Manajemen dan Bisnis Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Akuntansi dan Keuangan JURNAL AKUNTANSI Jurnal Pengabdian Masyarakat Asia Jurnal Eksplorasi Akuntansi (JEA) Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Apssai Accounting Review (ApAR) International Journal of Applied Business and International Management International Journal of Tourism and Hospitality in Asia Pasific Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Multiperspectives on Accounting Literature IIJSE Advances in Taxation Research Ekuitas Jurnal Pnedidikan Ekonomi
Satia Utama, Anak Agung Gde
Universitas Airlangga
Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Neuroscience Social Sciences Other

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UNPACKING VALUE: HOW BUSINESS STRATEGY, OWNERSHIP, AND PERFORMANCE SHAPE STOCK PRICES OF LQ45 MANUFACTURING FIRMS (2019–2023) Junianto, Prima Ayu Novita; Agung Gde Satia Utama , Anak
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 2 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v7i2.45825

Abstract

This study examines the interplay between business strategy, corporate performance, and managerial ownership in shaping the stock prices of LQ45listed manufacturing firms in Indonesia from 2019 to 2023. Despite analogous financial metrics, it addresses persistent valuation asymmetries between StateOwned Enterprises (SOEs) and nonSOEs. An integrativecomparative analytical framework is developed, positioning ownership structure as a moderating variable within the dynamics of an emerging market. Employing a quantitative methodology, the study applies panel data regression to test directional causality across key indicators, including Asset Utilisation Efficiency (AUE), Return on Equity (ROE), Return on Assets (ROA), Earnings per Share (EPS), and the proportion of managerial ownership. The empirical workflow comprises five sequential stages: (1) computation of financial ratios, (2) strategic categorisation via quintile scoring, (3) regressionbased model estimation, (4) diagnostic testing for normality (Kolmogorov–Smirnov) and heteroskedasticity, and (5) comparative testing moderated by ownership classification. Findings reveal AUE as a statistically significant determinant of stock price behaviour, while corporate performance and managerial ownership exhibit relatively weaker isolated effects. The study offers strategic insights for capital market actors and public sector stakeholders navigating valuation complexities in the postpandemic era.
Penggambaran Akuntan Forensik dan Teori Fraud dalam Film The Accountant Ridho Dwinanda, Rizky; Agung Gde Satia Utama, Anak
Akuntansi & Ekonomika Vol 15 No 1 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i1.9147

Abstract

This study analyzes the depiction of fraud and forensic accounting in the film The Accountant, particularly through the lens of fraud theories like the Fraud Triangle and Fraud Diamond. The study applies fraud theories to illustrate how factors like pressure, opportunity, rationalization, ability, and integrity contribute to fraud. It also explores forensic accountants' role in detecting and preventing fraud. The research highlights the importance of psychological traits and ethical integrity in combating fraud, offering valuable insights for future research in forensic accounting, particularly regarding the interplay of psychology, technology, and collaboration in fraud prevention. The findings emphasize the role of forensic accountants in upholding moral standards even under significant pressure and opportunity for misconduct.
The Role of Internal Audit in Ensuring Compliance with Risk Management Policies: Systematic Literature Review Alfina, Alfina; Utama, Anak Agung Gde Satia
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.51092

Abstract

This study aims to examine the role of internal audit in risk management, fraud prevention, and the implementation of Good Corporate Governance (GCG) principles in various organizations. This research employs the Systematic Literature Review (SLR) method to analyze relevant studies concerning the role of internal audit in these contexts. The analysis results indicate that internal audit plays a crucial role in ensuring effective risk management, fraud detection and prevention, and strengthening corporate governance. Internal audit functions to identify and manage various types of risks, including financial, operational, and reputational risks, as well as enhancing transparency in risk management disclosures. Furthermore, internal audit has proven effective in preventing fraud through the implementation of stringent internal controls. This study concludes that internal audit significantly contributes to the success and sustainability of organizations, serving as the frontline in maintaining organizational integrity and strengthening the application of GCG principles. Therefore, internal audit plays a strategic role in enhancing overall company performance.
AI-Driven Financial Planning: The Future of Investment Advice Through Advanced Analytics Sujarwo, Mohammad Daffa' Almadani; Gde Satia Utama, Anak Agung
Jurnal Akuntansi dan Keuangan Vol. 13 No. 2 (2025): Jurnal Akuntansi dan Keuangan: September 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i2.23452

Abstract

The development of technology today has experienced a fairly rapid development, especially in the field of Finance. There are also various technologies that experience these developments, one of which is artificial intelligence (artificial intelligence). According to the literature study, the role of AI can help investors in making investment decisions and financial planning efficiently and effectively. The purpose of writing is to analyze how AI Analysis helps investors in investment decision and financial planning. The research methods used in this writing adopt qualitative research methods. The results of the study describe the application of The Theory of Planned Behavior has several components including attitude toward the behavior, subjective norms, and perceived behavioral control. AI algorithms can help identify deeper patterns of behavior in credit and investment decision making, thereby improving the accuracy of predictions and recommendations given to investors or lenders. The conclusion is that AI analysis can help investors to make well-planned and confident investment decisions. In addition, through the existence of AI can also improve the effectiveness of financial planning and reduce uncertainty. Based on The Theory of Planned Behavior is able to provide strong social norms in analyzing data, the formation of a positive attitude in managing finances, and increased control of investors in financial results.
The Role of Tax Consultants as Client Advisors in Facing Tax Disputes: A Phenomenological Approach Tenardi, Yoel Adinata; Satia Utama , Anak Agung Gde
Eduvest - Journal of Universal Studies Vol. 5 No. 10 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i10.51279

Abstract

Tax regulations often provide only guidance and not concrete steps, leaving significant room for interpretation by the relevant parties themselves. The DGT and taxpayers frequently disagree when differences arise in the interpretation of tax regulations applied in business processes, often resulting in disputes. In dealing with tax disputes, the role of the consultant as a client advisor emerges as the dominant one, because when facing a tax dispute, the tax consultant acts as an extension of the taxpayer, authorized to help the taxpayer defend their position as someone who has fulfilled their tax obligations appropriately. The purpose of this research is to interpret the role of tax consultants as client companions in dealing with tax disputes, by referring to the code of ethics of tax consultants and their practical experiences. This research employs a phenomenological approach within the framework of qualitative research. In this study, data sources in the form of literature were obtained through digital libraries/electronic libraries, individual full-text journal databases, official websites, and online repositories. The results of this research show that the role of tax consultants as client advisors in addressing tax disputes is very complex and challenging. Tax consultants are not only required to possess strong technical competence in the field of taxation, but must also be able to balance client expectations with moral obligations and professional ethics, as stipulated in the IKPI Code of Ethics.
The Role of Corporate Governance in Financial Fraud Prevention: A Systematic Literature Review Dwinanda, Rizky Ridho; Utama, Anak Agung Gde Satia
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 2 (2025): Nominal September 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i2.81860

Abstract

This study systematically examines corporate governance mechanisms and their effectiveness in preventing financial fraud across diverse organizational contexts. The findings reveal that governance effectiveness is highly context-dependent, influenced by industry type, firm size, and regulatory environment. Tailored governance strategies incorporating structural oversight and cultural dimensions significantly reduce fraud risk. Moreover, regulatory frameworks and enforcement practices must strike a balance to maintain managerial motivation while ensuring accountability. Emerging governance challenges such as digitalization, board political connections, and stakeholder inclusivity require further empirical investigation. The study contributes to the literature by advocating integrated governance frameworks that combine formal and informal elements, offering insights for researchers and practitioners seeking to enhance fraud mitigation. These findings are important for developing adaptive, context-sensitive governance models that effectively address contemporary fraud risks. Keywords: Audit Committees, Board Composition, Corporate Governance, Financial Fraud Prevention, Fraud Mitigation Strategies  ABSTRAK Penelitian ini secara sistematis mengkaji mekanisme tata kelola perusahaan dan efektivitasnya dalam mencegah penipuan keuangan di berbagai konteks organisasi. Temuan menunjukkan bahwa efektivitas tata kelola sangat dipengaruhi oleh konteks, termasuk jenis industri, ukuran perusahaan, dan lingkungan regulasi. Strategi tata kelola yang disesuaikan dengan mengintegrasikan pengawasan struktural dan dimensi budaya secara signifikan mengurangi risiko penipuan. Selain itu, kerangka regulasi dan praktik penegakan harus menyeimbangkan motivasi manajerial dan akuntabilitas. Tantangan tata kelola baru seperti digitalisasi, koneksi politik dewan, dan inklusivitas pemangku kepentingan membutuhkan penelitian empiris lebih lanjut. Studi ini memberikan kontribusi dengan mendorong kerangka tata kelola terpadu yang menggabungkan elemen formal dan informal serta memberikan wawasan bagi peneliti dan praktisi untuk meningkatkan mitigasi penipuan. Temuan ini memiliki implikasi penting dalam pengembangan model tata kelola yang adaptif dan sensitif konteks untuk mengatasi risiko penipuan kontemporer.  Kata Kunci: Komite Audit, Komposisi Dewan, Tata Kelola Perusahaan, Pencegahan Penipuan Keuangan, Strategi Mitigasi Penipuan
Recognition and disclosure of environment maintenance activity PT. Pertamina Geothermal Energy Irwan, Achmad Yanuar; Satia Utama, Anak Agung Gde
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 2 (2018): August - November 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i2.1440

Abstract

Global warming, climate change, carbon emissions, disaster, threatened species, waste, etc are externalities of growth and development of the industries and human activities and needs. Sustainable Development is a concept that is offered to achieve balance and sustainability. Company as one of the contributors in environmental damage responds it by corporate social responsibility and environmental management system. This study aims to explore the implementation of environmental accounting for sustainable value creation and explore the recognition and disclosure of the maintenance activities within the PT. Pertamina Geothermal Energy (PGE). The research method is qualitative exploratory. The results show that the company has been carrying out various environmental activities either directly or indirectly related to the production process. Accountability for the implementation of these activities encourage creating sustainable added value for the company. PGE perform recognition and disclosure of environmental activities and costs according to the principles of environmental accounting and PSAK No. 33. PGE has environmental income from the sale of carbon credits CDM’s program is recognized as other income. In addition, PGE has been compiled Sustainability Report according to the guidelines of Global Reporting Initiative (GRI).
Factors Influencing the Customer Dining Experience and Retention at Marrybrown in Malaysia Oh, Zi Jian; Utama, Anak Agung Gde Satia; Ong, Wen Huey; Kee, Daisy Mui Hung; Mane, Gandhar; Ganatra, Varsha; Oh, Jinzun; Ong, Li Zhen; Munisvarar, Prabawathy A/P Arulanantha
International Journal of Applied Business and International Management Vol 6, No 3 (2021): December 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v6i3.1332

Abstract

Marrybrown is a Malaysian brand that develops steadily in Halal fast-food chains, which deliver great value products and exceptional quality service. Marrybrown has utilized its competitive advantages and successfully sustained itself among the competitors in the same market. This study investigates the factors influencing the customer dining experience and retention at Marrybrown in Malaysia. The research method is an online survey and analyzed using V-ONE. The findings indicated that food quality, location preference, menu innovation, restaurant environment, and service quality are important variables that affect the customer dining experience and customer retention at Marrybrown located in Malaysia. The findings provide suggestions for future research and improvement of the services provided by Marrybrown located in Malaysia.
Reimbursement Fraud di Era Digital: Tinjauan Sistematis Skema, Determinan, dan Kontrol Berbasis Risiko Dwinanda, Rizky Ridho; Utama, Anak Agung Gde Satia
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3414

Abstract

This paper synthesizes contemporary evidence on reimbursement fraud across healthcare and adjacent claim-based systems, addressing four questions on dominant schemes, multi-level drivers, control effectiveness, and the digital evolution of modus operandi. Reimbursement fraud persists amid expanding automation, creating financial leakage, operational inefficiency, and credibility risks for payers and providers. The study’s novelty lies in integrating behavioral, organizational, and institutional lenses with a process-stage mapping that aligns “scheme × claim-stage × control,” while proposing a minimum reporting set for evaluation metrics beyond raw accuracy. A PRISMA-guided systematic review of Scopus-indexed, peer-reviewed articles (2016—2025) identifies thirteen studies and codes schemes, stages, determinants, interventions, and outcomes for narrative synthesis. Findings indicate recurrent upcoding, phantom billing, unbundling, duplicate claims, and cost inflation, concentrated at adjudication and post-payment review when verification is fragmented. Risk-based pre-authorization, targeted verification, and post-payment audits work best within interoperable data governance, complemented by ML/AI analytics, document forensics, and, where appropriate, blockchain for audit integrity. Digitalization scales fraudulent attempts, requiring continuous monitoring, model refresh, and shadow testing to manage drift and adaptive behavior. The main implication is a shift from tool-centric fixes to adaptive, risk-based systems of control that report accuracy, detection latency, false-positive burden, and financial recovery for policy-relevant decisions.
Edukasi Strategi Bisnis BUMDes Berbasis Revitalisasi-Optimalisasi dan Canvas Business Model Andriyanto, Dicky; Utama, Anak Agung Gde Satia; Solikhah, Tridiganita Intan
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 6 No 2 (2022): Volume 6 Nomor 2 Tahun 2022
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v6i2.16525

Abstract

Relevant business models can improve the performance of BUMDes managers to be more active to encourage the rural economy. Partners who participated in this activity included the Tangunan Village BUMDes manager and village residents. The problem that occurs with partners is the role of BUMDes which has not been maximized in managing resources in the village and its managerial capabilities are still conventional. This service activity is carried out through seminars and discussions with academics. The results of the activity showed that participants were enthusiastic about participating in the activities as evidenced by their activeness in delivering the material and a good level of understanding through increasing test results before and after delivering the material.
Co-Authors Achmad Yanuar Irwan Aiman, Amir Ajeng Risna Liatika Alfina, Alfina Andajani, Erna Arrafi Pratama Andriono Ayunda Rizqi Oktaviana Balqis, Alia Basuki , Br Sembiring, Henny Lestari Daisy Mui Hung Kee Damia, Amalia Devi Sulistyo Kalanjati Dian Agustia Dicky Andriyanto Dwinanda, Rizky Ridho Edward, Oswald Timothy Eka Elmi Hikmawati Eka Sheilla Wati Elfrida Realisani Elsya Herwiyanti Fatmah Fatmah Fauziyan, Ali Ganatra, Varsha Gandhar Mane Heru Tjaraka Heru Tjaraka Herwiyanti, Elsya Hikmawati, Eka Elmi Hilmin, Siti Nur Ika Atma Kurniawanti Ika Putri Elviana Ika, Siti Rochmah Imas Masjitoh Ramdani Irwan, Achmad Yanuar Isnalita Izzato Millati Jessica Dewi Felicia Jinzun Oh Junianto, Prima Ayu Novita Kee, Daisy Mui Hung Kurniawati, Ika Atma Laksono Trisnantoro Li Zhen Ong Mane, Gandhar Mujin, Khaslinda Akasyah Binti Munisvarar, Prabawathy A/P Arulanantha Muthohhari, Abdullah Hanif Noorlailie Soewarno Nugroho, Adek Wahyu Oh, Jinzun Oh, Zi Jian Ong, Li Zhen Ong, Wen Huey Parwita Setya Wardhani Prabawathy A/P Arulanantha Munisvarar Putri Serly Audia Putri, Aqila Parahita Reynaldo Bimantoro Ridho Dwinanda, Rizky Siddiqui, Aaiman Sitorus, Gita Riaulina Solikhah, Tridiganita Intan Sri Iswati Sujarwo, Mohammad Daffa' Almadani Suvarie, Andrea Teguh Setiawan Tenardi, Yoel Adinata Varsha Ganatra Wen Huey Ong Wiwik Supratiwi Yun, Siow Xiu Zahari, Afika Rana Zi Jian Oh