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All Journal Journal of Economics, Business, & Accountancy Ventura I-Finance Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Akuntansi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN The Indonesian Journal of Accounting Research Studi Ilmu Manajemen dan Organisasi Jurnal Indonesia Raya Jurnal Fairness Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi SEMANIS
Pratana Puspa Midiastuty
Universitas Bengkulu
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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PEMBERDAYAAN MASYARAKAT MELALUI PELATIHAN PENGELOLAAN BADAN USAHA MILIK DESA (BUMDES) PADA KECAMATAN UJAN MAS KABUPATEN KEPAHIANG Fachruzzaman Fachruzzaman; Eddy Suranta; Abdullah Abdullah; Nikmah Nikmah; Pratana Puspa Midiastuty; Isma Coryanata
Jurnal INDONESIA RAYA (Pengabdian pada Masyarakat Bidang Sosial, Humaniora, Kesehatan, Ekonomi dan Umum) Vol 4, No 1 (2023)
Publisher : Perkumpulan Dosen Muda Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/indonesiaraya.4.1.11-16

Abstract

BUMDes diharapkan dapat memberikan kontribusi bagi masyarakat dan desa dalam upaya pengembangan usaha, pembangunan desa, dan juga pemberdayaan masyarakat. Akan tetapi pada kenyataanya BUMDes yang ada di Kecamatan Ujan Mas Kabupaten Kepahiang belum secara optimal memberikan kontribusinya. Kegiatan BUMDes hanya menjalankan usaha simpan pinjam dan toko menjual sembako dengan skala kecil. Permaslahan yang dihadapi oleh BUMDes yaitu kurangnya program kegiatan pemberdayaan masyarakat dan tingkat ekonomi masyarakat desa khususnya di Kecamatan Ujan Mas Kabupaten Kepahiang. Metode pendekatan yang dilakukan dalam kegiatan pengabdian ini adalah dengan melakukan pelatihan pada kepala desa, perangkat desa, pengelola BUMDes dan perwakilan anggota masyarakat di Kecamatan Ujan Mas Kabupaten Kepahiang sebanyak 40 orang. Hasil dari pengabdian ini tentunya BUMDes sebagai badan usaha yang memanfaatkan dana desa dapat memberikan kontribusi lebih bagi masyarakat dan desa. Adanya komitmen bersama dari seluruh warga desa untuk menjadikan desa mereka memiliki usaha yang dijalankan melalui BUMDes yang modalnya bukan saja berasal dari dana desa juga bisa berasal dari investasi masyarakat desa maupun dari dana pinjaman. BUMDes dapat mengatasi permasalahan-permasalahan BUMDes terkait dengan pembayaran gaji bagi pengelola BUMDes, Optimalisasi pengelolaan potensi wisata, dan BUMDes supaya dapat mengoptimalkan peningkatan pendapatan terutama BUMDes yang bergerak dibidang usaha jual beli sembako.
Analisa Faktor-Faktor yang Mempengaruhi Penerapan Konservatisme Akuntansi pada Perusahaan Real Estate yang Terdaftar Di Bursa Efek Indonesia Tahun 2012 – 2016 Aang Sugianto; Pratana Puspa Midiastuty
JURNAL FAIRNESS Vol. 12 No. 3 (2022): Vol. 2 No. 3 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i3.36972

Abstract

The study aims to examine the effect of company size, capital investment, litigation, institutional ownership structure growth opportunity, tax. Against accounting conservatism this study population is all real estate companies listed on the Indonesia stock exchange in 2012-2016. The sample is determined based on the method purposive sampling, so as many as 45 companies were sampled. With a total of 225 observation data analysis techniques using multiple linier regression analysis with accounting conservatism as the dependent variable. Company size, capital investment, litigation, institutional ownership, structure, growth opportunity has no influence on accounting conservatism, which has an influence on accounting conservatism is only tax planing.   The study aims to examine the effect of company size, capital investment, litigation, institutional ownership structure growth opportunity, tax. Against accounting conservatism this study population is all real estate companies listed on the Indonesia stock exchange in 2012-2016. The sample is determined based on the method purposive sampling, so as many as 45 companies were sampled. With a total of 225 observation data analysis techniques using multiple linier regression analysis with accounting conservatism as the dependent variable. Company size, capital investment, litigation, institutional ownership, structure, growth opportunity has no influence on accounting conservatism, which has an influence on accounting conservatism is only tax planing.  
Pengujian Pola Siklus Arus Kas dalam Memprediksi Kebangkrutan Eddy Suranta; Pratana Puspa Midiastuty; Rini Indriani; Anton Robiansyah
Jurnal Akuntansi Vol. 13 No. 2 (2021): Vol 13 No 2 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i2.3890

Abstract

Abstract The pattern of cash flow from operating, investing, and financing activities of each company is one of the important information for many parties, especially in predicting company performance and the probability of bankruptcy. The cash flow pattern used in this study uses 8 forms of cash flow patterns. The data collected consisted of 96 companies listed on the Indonesia Stock Exchange with an observation period of 2010 to 2019. The purpose of this study was to determine whether there are differences in any cash flow patterns between companies that went bankrupt and those that did not. This study further aims to prove the cash flow patterns of operating, investing, and financing activities can be used to predict the probability of bankruptcy. The results prove that there are significant differences in cash flow patterns between companies that have gone bankrupt and those that are not. The results of further research prove that the company has the greatest probability of bankruptcy when the company has negative operating cash flows, positive cash flows from investing activities and positive cash flows from financing activities. Furthermore, the company experiences the probability of bankruptcy when the company has negative operating and investing cash flows with positive cash flows from financing activities. The company does not have a probability of bankruptcy when the company has positive operating cash flow with negative investment cash flow and positive cash flow from financing activities. Keywords: Bankruptcy, Cash Flow Pattern, Cash Flow from Operating, Cash Flow from Investing, and Cash Flow from Financing
DETEKSI FRAUDULENT FINANCIAL REPORTING: GABUNGAN MODEL BENEISH M-SCORE DAN ALTMAN Z-SCORE Gusnan Mulyadi; Eddy Suranta; Pratana Puspa Midiastuty; Anton Robiansyah
Prosiding SEMANIS: Seminar Manajemen Bisnis Vol. 1 No. 1 (2023): Februari 2023
Publisher : Prosiding SEMANIS: Seminar Manajemen Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to provide empirical evidence of the influence of financial leverage ratios, profitability, asset composition, and liquidity on fraudulent financial reporting). This study uses agency theory and GONE theory. The population used is manufacturing companies listed on the Indonesia Stock Exchange with an observation period of 2010-2021. The sample used was 75 companies with a total of 207 observations. The dependent variable in this study is fraudulent financial reporting which is a categorical variable that is a combination of the Beneish M-Score and Altman Z-Score models and the independent variables used are the ratio of financial leverage, profitability, asset composition, and liquidity. Testing the hypothesis using logistic regression and the results of the study prove that profitability, asset composition, and liquidity affect the probability of fraudulent financial reporting
Dampak dari auditor quality, financial stability, dan financial target terhadap fraudulent financial reporting Deasy Emalia; Pratana Puspa Midiastuty; Eddy Suranta; Rini Indriani
Studi Ilmu Manajemen dan Organisasi Vol 1 No 1 (2020): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v1i1.21

Abstract

Purpose: This study aims to provide empirical evidence of the effect of auditor quality, financial stability, and financial targets on fraudulent financial reporting. Research methodology: This research was quantitative descriptive combining the Beneish M-Score and Springate's Model in predicting fraudulent financial reporting. The sample in this study was non-financial companies listed on the Indonesia Stock Exchange with an observation period of 2010-2018. The sampling technique was purposive sampling and 1120 observations were obtained. Data processing was done using SPSS version 22 with logistic regression. Results: The results of the study prove that the auditor quality variable has a probability of a negative effect on FFR where the companies audited by BIG4 are able to minimize fraudulent financial reporting. Financial targets have negative effect on FFR, which means the lower the financial target, the greater the probability of the company to do fraudulent financial reporting. While the financial stability variable is negatively expected influencing the fraudulent financial reporting variable. Limitations: This study only used a sample of non-financial companies listed on the Indonesia Stock Exchange in 2010-2018 and met the criteria. The dependent variable fraudulent financial reporting was measured by the Beneish M-Score model and the Springate’s Model. The independent variable was auditor quality, financial stability, and financial target. Contribution: This research is expected to be able to enrich the literature and references that can be used as a reference in other studies as well as in the company. The results of this study are expected to provide a deeper understanding of how to predict fraudulent financial reporting using the Beneish M-Score and Springate’s Model. Keywords: Financial reporting, Auditor quality, Financial stability, Financial target
EDUKASI MANAJEMEN KEUANGAN UNTUK MASYARAKAT DESA DALAM RANGKA KEMANDIRIAN EKONOMI DESA MELALUI PROGRAM CINTA, BANGGA, DAN PAHAM RUPIAH Lisa Martiah Nila Puspita; Pratana Puspa Midiastuty; Herawansyah Herawansyah; Fadila Cahya Farhanivv; Wildan Alkhairi
BESIRU : Jurnal Pengabdian Masyarakat Vol. 3 No. 6 (2026): BESIRU : Jurnal Pengabdian Masyarakat, Juni 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/besiru.v3i6.2681

Abstract

Financial literacy remains a critical challenge for rural communities in Indonesia, including in Panca Mukti Village, Pondok Kelapa District, Central Bengkulu Regency. The 2025 National Survey of Financial Literacy and Inclusion (SNLIK) recorded a persistent gap between urban (70.89%) and rural (59.60%) financial literacy. This community service program aimed to enhance villagers’ awareness and understanding of the use and management of quality Rupiah currency through the implementation of the “Love, Pride, and Understand Rupiah” initiative of Bank Indonesia. The activity was held on 24 July 2025 at the Panca Mukti Village Office and attended by 36 participants consisting of village officials and community members. The methods included socialization and counseling, interactive lectures, discussion, and practical demonstration supported by a resource person from the Bank Indonesia Representative Office of Bengkulu Province. The program covered three main pillars: Love Rupiah through authentic-currency recognition and money care using the 5J principle (Do Not Fold, Mark, Staple, Crumple, or Wet) and the 3D method (Look, Feel, Hold up to Light); Pride Rupiah as a symbol of national sovereignty; and Understand Rupiah in its economic functions. The results showed an increase in participants’ understanding of maintaining Rupiah quality and smart financial management, with high enthusiasm and commitment to apply the 5J principle in daily life and educate their families. Collaboration among Universitas Bengkulu, Bank Indonesia, and the village government became the key factor in the success and sustainability of the program in promoting village economic independence.
EARNINGS MANAGEMENT AT PUBLIC COMPANIES WITH EMPLOYEE STOCK OWNERSHIP PROGRAM (ESOP) Edy Suranta; Pratana Puspa Midiastuty; Nikmah Nikmah; Ariana Satri Andina
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 2 (2010): August 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i2.413

Abstract

This research investigates the significant differences of discretionary total accrual between ESOP companies and non ESOP ones as listed at Indonesia Stock Exchange (IDX), and significant differences of stock return before and after implementing ESOP as well as the significant differences of stock return in every single stage of ESOP. This research was conducted on 11 companies doing the ESOP and other 11 ones without doing the ESOP during 1999-2004. The test is by means of windows period during three years before the ESOP, in the year of ESOP taking place, and in the three years after the ESOP. The model used for examining earnings management is the modified Jones model. The proxy of earnings management is discretionary total accrual and the measurement of stock price is stock return. This research was analyzed using independent sample t test and paired sample t test. The results showed that the companies as the sample in this research did the earning management increased their income in the period of three to two years before ESOP and increase their income in the period of one year before ESOP and for the following years after the ESOP. Yet, there are no significant differences of discretionary total accrual between these two groups. There was not any evidence of significant differences of stock return before and after time of ESOP and neither significant differences of stock return in every stage of ESOP but found that negative stock return occurred after and during three stages of the ESOP.
Pengaruh Risiko ESG Terhadap Kebijakan Pembayaran Dividen Perusahaan Dengan Kualitas Audit Sebagai Variabel Pemoderasi Dedi Pahlawan; Sriwidharmanely Sriwidharmanely; Pratana Puspa Midiastuty
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 5: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i5.17575

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh risiko Environmental, Social, and Governance (ESG) terhadap kebijakan pembayaran dividen dengan kualitas audit sebagai variabel pemoderasi. Meningkatnya perhatian terhadap isu ESG mendorong perusahaan untuk menjaga keberlanjutan perusahaan dengan tetap mempertimbangkan kepentingan pemegang saham melalui pembayaran dividen. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan nonkeuangan yang terdaftar dalam indeks IDX ESG Leaders di Bursa Efek Indonesia (BEI) periode 2019–2024. Sampel penelitian terdiri dari 28 perusahaan yang dipilih menggunakan metode purposive sampling. Penelitian kuantitatif ini dianalisis menggunakan regresi linear berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa risiko ESG tidak berpengaruh signifikan terhadap kebijakan pembayaran dividen. Namun, kualitas audit terbukti mampu memoderasi hubungan antara risiko ESG dan kebijakan pembayaran dividen. Temuan ini menunjukkan bahwa kualitas audit yang tinggi dapat meningkatkan kredibilitas pelaporan keuangan perusahaan serta memengaruhi pengambilan keputusan manajemen terkait pembagian dividen.
Pengaruh koneksitas organ corporate governance, ineffective monitoring dan manajemen laba terhadap fraudulent financial reporting Oriza Zea Sabrina; Fachruzzaman Fachruzzaman; Pratana Puspa Midiastuty; Eddy Suranta
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 1 No 2 (2020): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i2.11

Abstract

Purpose: This study aims to provide empirical evidence of the Effect of Organ Connectivity in Corporate Governance, Effective Monitoring, and Earnings Management on Fraudulent Financial Reporting on non-financial companies listed on the Indonesia Stock Exchange with an observation period from 2010-2018. Research methodology: The measurement of corporate governance organ connectivity used dummy variables. Effective monitoring used the proportion of independent commissioners to the number of boards. The Modified Jones model was used to Measure earnings management. The cheating prediction model used the combination of Beneish M-Score and Altman Z-Score. Results: Corporate governance organs that have political connections and ineffective monitoring have no effect on fraudulent financial reporting, while earnings management has an effect on fraudulent financial reporting. The practice of earnings management carried out by companies is not caused by the company's motivation to carry out fraudulent financial reporting. Limitation: The limitations of this study are due to the use of logistic regression by using a combined model of Beneish M-Score and Altman Z-Score still found type I and type II errors. The research variables can only explain the fraudulent financial reporting of 24.7% and is less precise in determining the category of companies that have political connections or not. Contribution: This research provides an overview and understanding as a reference for stakeholders in the detection of fraudulent financial statements and for further research. Keywords: Fraudulent financial reporting, Independent commissioner, Independent director, Audit committee, Ineffective monitoring, Earnings management
Pengaruh siklus hidup perusahaan terhadap penghindaran pajak dengan manajemen laba sebagai variabel intervening Trie Lestari; Eddy Suranta; Pratana Puspa Midiastuty; Fachruzzaman Fachruzzaman
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 1 No 3 (2020): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i3.20

Abstract

Purpose: This study aims to empirically prove the influence of the company’s life cycle on tax avoidance with earnings management as an intervening variable. Research methodology: Tax avoidance used ETR proxies and firm life cycle was proxied using an average sales growth of 5 years. The firm life cycle used the Dummy variable, valued at 1 classified growth stage and valued at 0 mature stages. Study sample of non-financial companies listed on the Indonesia Stock Exchange in 2010-2018. The sample selection method is Purposive Sampling method with 668 observations. Data analysis method with multiple regression analysis. Results: The firm life cycle has an influence on tax avoidance, indicating companies that are in a mature life cycle will avoid lower taxes than companies that are in the growth stage. Regression results indicate that earnings management variable is a partial intervening/mediation variable (Partial Mediation), which indicates that the firm life cycle influences tax avoidance through earnings management. Limitations: The limitation of this study is that the firm life cycle variables studied were only two cycles. In addition, the limitation of this study is that it only uses proxies for average sales growth to classify the life cycles of sample companies. Contribution: To add references related to tax avoidance, firm’s life cycle and earnings management. Suggestions for further research are adding other cycles so that they can more broadly see the effect of the firm’s life cycle on tax avoidance. And use other proxies that are more representative in classifying the firm’s life cycle, such as using based on cash flow patterns. Keywords: Tax avoidance, Firm life cycle, Earnings management
Co-Authors Aang Sugianto Abdullah Abdullah Antonius Dwi Maryadi Ariana Satri Andina Deasy Emalia Dedi Pahlawan Devanus Abelingga Eddy Suranta Edy Suranta Fachruzzaman - Fadila Cahya Farhanivv Gading Ruchiatna Gusnan Mulyadi Herawansyah Indriani, Rini Isma Coryanata Lidya Ofprama Dita Lisa Martiah Nila Puspita Nikmah Nikmah Oriza Zea Sabrina Robiansyah, Anton Sriwidharmanely Sriwidharmanely Suparsiyem Suparsiyem Tiara Ulfa Inanda Trie Lestari Wildan Alkhairi