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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 Owner : Riset dan Jurnal Akuntansi MABIS: Manajemen dan Bisnis Jurnal Ilmiah Manajemen dan Bisnis Jurnal ABDINUS : Jurnal Pengabdian Nusantara JURNAL AKUNTANSI Jurnal Pengabdian Masyarakat Asia Jurnal Eksplorasi Akuntansi (JEA) Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) 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 IIJSE 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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Enhancing the Role of Cooperatives in Achieving Community Welfare in Tunah Village, Semanding Sub-district, Tuban Supratiwi, Wiwik; Agustia, Dian; Soewarno, Noorlailie; Isnalita; Iswati, Sri; Tjaraka, Heru; Kurniawati, Ika Atma; Kalanjati, Devi Sulistyo; Utama, Anak Agung Gde Satia; Izzato Millati
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2531

Abstract

Purpose: This project aims to strengthen the capacity of the Tunah Village community in managing cooperatives and local natural products such as Siwalan, Legen, or Lontar. It addresses the lack of financial and managerial skills, which limits economic development in the region. Method: Conducted by the Department of Accounting at Airlangga University with PT. Legend Trend, the project involved training sessions in financial accounting, management accounting, and taxation. Data was gathered through observations and pre/post-training assessments. Practical Application: The program provides practical skills for cooperative management and business planning, supporting job creation and economic growth. It aligns with SDG Goal 1 (No Poverty) and Goal 8 (Decent Work and Economic Growth). Conclusion: The project has demonstrated that targeted training in financial and management skills can significantly improve the operational effectiveness of rural cooperatives and unlock the economic potential of natural resources such as Siwalan. These findings highlight the importance of integrated community-university-industry partnerships in fostering sustainable rural development and economic resilience.
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.
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
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.
Impact of Cash Flow Components, Net Profit, on Stock Returns Imas Masjitoh Ramdani; Anak Agung Gde Satia Utama
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6056

Abstract

This study aims to obtain empirical evidence regarding the effect of Cash Flow Components, Net Income, and the level of Stock Returns. This study is a quantitative study using secondary data obtained from the annual financial reports of transportation industry companies on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The population in this study is Transportation Industry Companies listed on the IDX. The company sample was determined using a purposive sampling technique. The analysis method used is multiple regression analysis. The results of the study indicate that cash flow components do not have a significant effect on stock returns, net income has a significant effect on stock returns, and does not have a significant effect on stock returns.
The Influence of Financial Performance on Stock Prices: Analysis of Banking Companies on the Indonesia Stock Exchange in 2020 – 2023 Jessica Dewi Felicia; Anak Agung Gde Satia Utama
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6057

Abstract

The economic progress of a country is highly dependent on the condition of its banking system, which plays a vital role in determining the direction of the country's economy. Stock prices serve as a reflection of a company's underlying value and financial health, providing a dynamic indicator of its market value. A company's financial performance encompasses a number of aspects, including operational efficiency and adherence to strategic objectives, which affect stock prices and investor confidence. Financial ratio analysis is an important instrument for investors to understand a company's financial health and performance, and to make informed investment decisions. This research method relies on secondary data from publicly accessible Annual Financial Reports, but researchers must consider the limitations of secondary data compared to primary data to ensure the reliability and suitability of the data. Regression analysis shows that the Earnings per Share (EPS) variable has a positive and statistically significant effect on stock prices, indicating the importance of earnings per share in determining the movement of a company's stock price. The Return on Asset (ROA) and Return on Equity (ROE) variables do not show a significant effect on stock prices, indicating that efficiency in managing a company's assets and equity does not directly affect stock prices. The results of the analysis emphasize the importance of considering various factors, including EPS, ROA, and ROE, as well as external factors such as market and industry conditions, in evaluating a company's stock price for better investment decision-making.
Social Media Scams: A Netnography Investigation in Malaysia and Indonesia Utama, Anak Agung Gde Satia; Andajani, Erna; Siddiqui, Aaiman; Mujin, Khaslinda Akasyah Binti; Ika, Siti Rochmah; Yun, Siow Xiu; Wardhani, Parwita Setya
ETNOSIA : Jurnal Etnografi Indonesia Vol. 10 No. 2 (2025)
Publisher : Department of Anthropology, Faculty of Social and Political Sciences, Hasanuddin University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31947/etnosia.v10i2.44227

Abstract

Online scams have become increasingly sophisticated across Southeast Asia, yet current studies primarily focus on single-platform fraud, specific scam types, or victim psychology in isolated contexts. Existing literature has examined romance scams, online investment fraud, digital labor scams, and general scam perceptions. However, few studies adopt a comparative Netnography approach across multiple social media platforms or explore the interconnectedness of scams with emerging issues such as human trafficking, particularly in Indonesia and Malaysia where scam incidents are rapidly escalating. This study fills this gap by providing a cross-country, multi-platform netnography investigation of scam techniques and victim responses. Using a non-participatory netnography approach, this research analyzed public interactions tagged with #scam and #scammeralert on Facebook, Instagram, and YouTube over a five-day period in 2024. The study examined scammer strategies and victim narratives drawn from scam-reporting communities and fraud-victim support groups. The findings identify four dominant scam types: (1) selling products at cheaper prices, (2) impersonation, (3) offering job with high salary, and (4) offering online part-time job.  The study also reveals three major victim responses: (1) shooting and uploading the fraud on social media, (2) creating fraud’s victim association, and (3) freezing of their bank account on priority basis. This research contributes new insights by demonstrating how digital platforms function as interconnected ecosystems of fraud, where multiple scam types operate simultaneously and victims mobilize collective counteractions. The study highlights the urgent need for enhanced digital literacy, cross-border enforcement, and integrated anti-scam policies in Indonesia and Malaysia.
Akuntan Manajemen sebagai Mitra Bisnis: Dampak Digitalisasi dan Keberlanjutan dalam Transformasi Peran Dwinanda, Rizky Ridho; Utama, Anak Agung Gde Satia
Jurnal Akuntansi Vol 14 No 2 (2025): Agustus 2025 - Januari 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i2.1499

Abstract

This study explores management accountants' evolving role and professional identity, focusing on the shift from traditional cost controllers to strategic business partners. Through a bibliometric analysis and systematic literature review (SLR), the study synthesizes findings highlighting the impact of digital transformation, including cloud-based ERP systems, AI, and business intelligence (BI), on the competencies and practices of management accountants. The analysis reveals that while digital tools enable increased participation in data-driven decision-making and sustainability efforts, challenges remain in overcoming traditional practices, cultural constraints, and the need for new skill sets. The findings also highlight management accountants' barriers to integrating sustainability into their roles. Despite these challenges, the study contributes to the literature by offering new insights into the professional identity transformation and providing practical guidance for organizations in facilitating this transition. The study further emphasizes the importance of enhancing education and training to equip management accountants with the necessary competencies for future roles. Future research is encouraged to address the gaps in technology adoption and organizational culture that hinder the full realization of this professional evolution.
Co-Authors Achmad Yanuar Irwan Aiman, Amir Ajeng Risna Liatika Alfina, Alfina Andajani, Erna Arrafi Pratama Andriono Balqis, Alia Basuki , Br Sembiring, Henny Lestari Daisy Mui Hung Kee Damia, Amalia Devi Sulistyo Kalanjati Dian Agustia Dicky Andriyanto Dwinanda, Rizky Ridho Eka Elmi Hikmawati Eka Sheilla Wati Elfrida Realisani Elsya Herwiyanti Fatmah Fatmah Fauziyan, Ali Ganatra, Varsha Gandhar Mane Heru Tjaraka Herwiyanti, Elsya Hikmawati, Eka Elmi Hilmin, Siti Nur Ika Putri Elviana Ika, Siti Rochmah Imas Masjitoh Ramdani Isnalita Isnalita Isnalita, 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 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, Aqila Parahita Reynaldo Bimantoro Siddiqui, Aaiman Sitorus, Gita Riaulina Solikhah, Tridiganita Intan Sri Iswati Supratiwi, Wiwik Suvarie, Andrea Teguh Setiawan Varsha Ganatra Wen Huey Ong Yun, Siow Xiu Zahari, Afika Rana Zi Jian Oh