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All Journal Jurnal Computech & Bisnis (e-Journal) Laa Maisyir Jurnal Ekonomi Islam JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Journal of Economic, Bussines and Accounting (COSTING) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan TSAQAFAH FINANCIAL : JURNAL AKUNTANSI Dinasti International Journal of Education Management and Social Science International Journal of Zakat (IJAZ) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Pengabdian Masyarakat Bestari (JPMB) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Jurnal Akuntansi dan Keuangan Indonesia Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Legal Protection for the Partnership Agreement Parties Journal of Innovation in Management, Accounting and Business Jurnal Ilmu Sosial, Pendidikan Dan Humaniora Journal of Business Studies and Management Review International Journal of Business and Applied Economics (IJBAE) Asian Journal of Applied Business and Management (AJABM) Jambi Accounting Review (JAR) Indonesian Journal of Advanced Research (IJAR) Jurnal Riset Rumpun Ilmu Pendidikan (JURRIPEN) International Journal of Economic Research and Financial Accounting Indonesian Journal of Banking and Financial Technology (FINTECH) Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics, Business and Innovation Research
Enggar Diah Puspa Arum
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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THE IMPLEMENTATION OF GREEN ACCOUNTING AND ITS IMPLICATION ON FINANCIAL REPORTING QUALITY IN INDONESIA Enggar Diah Puspa Arum
Journal of Business Studies and Management Review Vol. 3 No. 1 (2019): JBSMR Vol. 3 No.1, December 2019
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.459 KB) | DOI: 10.22437/jbsmr.v3i1.8646

Abstract

The aim of this study is to analyze whether the implementation of green accounting affecting the financial reporting quality of listed Indonesian manufacturing companies. Earnings sustainability and value relevance are used to represent financial reporting quality from accounting and market aspects. The sample consists of 101 manufacturing companies that listed in Indonesia Stock Exchange determined by using purposive sampling technique and analyzed by using multiple linear regression method. The empirical results indicate that the implementation of green accounting has an effect on earnings sustainability but has no effect on value relevance of accounting information. This study contributes to provide insight how the capital market assesses the implementation of green accounting based on the financial reporting quality. It also expected to improve the company's environmental performance, since it is likely provides implication on the effectiveness of green industry policies.
Factors Influencing Accounting Students' Interest in Continuing Masters of Accounting Education (Study on Students of the Accounting Study Program, Faculty of Economics and Business, Universitas Jambi) Ulfa Nurafrilliyah; Enggar Diah Puspa Arum; Reni Yustien
Indonesian Journal of Advanced Research Vol. 2 No. 7 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v2i7.4749

Abstract

This study aims to determine the effect of motivation, educational costs, length of education, and peer environment on the interest of accounting students to continue their Masters in Accounting. The sample of this study was 107 Accounting students at the Faculty of Economics and Business, Jambi University, using a probability sampling technique. Data collection was carried out by distributing questionnaires. The data analysis method used is Partial Least Square (PLS) using SmartPLS 3.0 software. The results showed that motivation, educational costs, and peer environment had a significant positive effect on students' interest in continuing their Masters in Accounting Education. Meanwhile, the length of education has no effect on students' interest in continuing their education with a master's degree in accounting.
The Influence of Audit Risk, Professional Sketicism, Independence, and Auditor Professionalism on Fraud Detection (Emiris Study at BPKP Representative Office, Jambi Province) Shinta Adelia Sari; Enggar Diah Puspa Arum; Fredy Olimsar
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i3.4536

Abstract

The aim of this study was to empirically determine the effect of audit risk, professional skepticism, independence, and auditor professionalism on fraud detection at the Representative Office of the Financial and Development Supervisory Agency, Jambi Province. This study involved all auditors at the Jambi Province BPKP Representative Office with a total of 72 people as a population. The sample is determined using the total sampling method. The total sampling method was used to determine the sample. Data collection was collected through the questionnaire method and SmartPLS version 3.0 software was used to analyze the data. Research results show that audit risk has no effect on fraud detection; Professional skepticism affects detection; and Auditor independence has no effect on fraud detection; and the professionalism of the auditor influences the detection of fraud
THE INFLUENCE OF FINANCIAL DISTRESS, AND EARNING MANAGEMENT ON TAX AVOIDANCE WITH GOOD CORPORATE GOVERNANCE AS A MODERATION VARIABLE IN REGISTERED INFRASTRUCTURE SECTOR COMPANIES ON THE INDONESIAN STOCK EXCHANGE YEAR 2019 - 2021 Sirot, Busyaib Syamsul; Arum, Enggar Diah Puspa; Wiralestari, Wiralestari
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.891

Abstract

This study seeks to investigates the relationship between financial distress, earning management, and tax avoidance within the context of registered infrastructure sector companies on the Indonesian Stock Exchange during the period from 2019 to 2021. The research population consists of infrastructure companies listed on the Indonesian Stock Exchange during the specified timeframe. The study employs the Judgment sampling method to select a representative sample that adheres to predefined criteria, resulting in a dataset comprising 66 observations. The research employs multiple linear regression analysis and moderated regression analysis methods to rigorously test the hypotheses. The findings of this study reveal that both financial distress and earning management significantly influence tax avoidance in the infrastructure sector companies. However, the role of good corporate governance as a moderating variable is explored, and the results suggest that it does not effectively moderate the influence of financial distress and earning management on tax avoidance. These results shed light on the complex dynamics within the Indonesian infrastructure sector and provide valuable insights for policymakers, researchers, and practitioners.
THE INFLUENCE OF CORPORATE GOVERNANCE ON FINANCIAL REPORT FRAUD WITH COMPANY SIZE AS A MODERATING VARIABLE IN INFRASTRUCTURE, UTILITIES, AND TRANSPORTATION COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE DURING THE PERIOD 2019-2021 Kurnia, Zirda; Arum, Enggar Diah Puspa; Wijaya Z., Rico
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.962

Abstract

The primary objective of this research is to examine the impact of corporate governance, as indicated by the board of commissioners, audit committee, and institutional ownership, on financial statement fraud. Additionally, this study aims to investigate the moderating role of company size in this relationship. The target population for this study comprises infrastructure, utilities, and transportation companies that are listed on the Indonesia Stock Exchange during the period of 2019-2021. The sample for this research was selected using a purposive sampling method, resulting in a total sample size of 60 companies. Logistic regression analysis and moderating regression analysis were employed to analyze the data. The findings of this study reveal that both the board of commissioners and the audit committee have a significant influence on financial statement fraud. However, institutional ownership does not exhibit a significant impact on financial statement fraud. Furthermore, the results indicate that company size plays a role in strengthening the relationship between the board of commissioners and the audit committee in terms of financial statement fraud. Conversely, company size weakens the relationship between institutional ownership and financial statement fraud.
FRAUD HEXAGON THEORY ON FRAUDULENT FINANCIAL REPORTING IN TECHNOLOGY SECTOR COMPANIES Reni Indah Kurnia; Enggar Diah Puspa Arum; Wiwik Tiswiyanti
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 10, No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i1.565

Abstract

The study's goal is to investigate the effects of the fraud hexagon, which consists of pressure, opportunity, rationalization, capability, arrogance, and collusion, on financial statement fraud as measured by the F-score model in public sector technology companies listed on the IDX in 2021–2022. The total sampling approach was used to determine the sample. The findings demonstrated that the incidence of fraudulent financial reporting was unaffected by pressure measured by financial targets, opportunities measured by ineffective monitoring, rationalization measured by auditor changes, ability measured by director changes, arrogance measured by the frequency of CEO pictures, and collusion measured by government projects all at the same time. A partially analysis revealed that while collusion has an impact on fraudulent financial reporting, financial targets, inefficient monitoring, rationalization, capability, and arrogance do not. Keywords: Fraud Hexagon, Fraudulent Financial Reporting, F-score Model
THE INFLUENCE OF FINANCIAL RATIOS, COMPANY SIZE AND INFLATION ON FIRM VALUE IN INFRASTRUCTURE COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2019-2023 Farhan Adin Saputra; Enggar Diah Puspa Arum; Salman Jumaili
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12474

Abstract

This study aims to examine whether financial ratios, company size, and inflation affect the value of a company. The financial ratios used in this study include liquidity, profitability, and solvency ratios. The approach used in this study is a quantitative approach. The population used in this study consists of infrastructure sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sample determination in the study uses a purposive sampling method, resulting in 57 companies with a total of 5 years of observations, so the total sample in this study is 285 companies. The data analysis method in this study uses multiple linear regression with SPSS (Statistical Package for Social Science) software version 29. The results of this study indicate that liquidity, profitability, solvency, inflation, and company size ratios simultaneously affect the value of a company. Partially, profitability, solvency, and company size affect the value of a company, while liquidity and inflation do not affect the value of a company.
The Moderating Role of Information Technology in Improving the Values of Islamic Management Accounting Information Systems Mellya Embun Baining; Amir, Amri; Achmad Hizazi; Enggar Diah Puspa Arum
LAA MAISYIR: Jurnal Ekonomi Islam The 2nd International Collaboration Conference on Islamic Economics (ICCEIS) 2024 “Global Innovati
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v1i1.52945

Abstract

In the context of Zakat Management Organisation (OPZ) in Indonesia, the management of zakat funds in accordance with the values of sharia management accounting information system becomes crucial, to maintain public trust. Management accounting information system in an organisation is related to the availability of management accounting information as a basis for decision making. There are several studies on management accounting, but the influence of contingency variables on the values of Sharia Management Accounting Information System (SIAMSy) has not been studied in more depth. This study aims to fill this gap by empirically examining the influence of environmental uncertainty, human resource competence, internal control, and Islamic organisational culture on SIAMSy values, as well as the moderating role of information technology in the relationship. This study uses primary data collected through questionnaires and interviews with OPZ in Jambi City, with data analysis conducted using a quantitative approach. The results showed that environmental uncertainty, HR competence, internal control, and Islamic organisational culture had a significant effect on increasing SIAMSy values. In addition, information technology proved unable to moderate the influence of contingency variables on SIAMSy. This research makes an important contribution to the development of a more effective and efficient management accounting information system, and offers recommendations for OPZ to increase SIAMSy values to improve the National Zakat Index (IZN).
Finding The Maqashid Al-Syariah Performance Model on Syariah Management Accounting Information System Values Baining, Mellya Embun; Amir, Amri; Hizazi, Achmad; Arum, Enggar Diah Puspa
Al-Risalah Vol 24 No 2 (2024): December 2024
Publisher : Fakultas Syariah UIN Sulthan Thaha Saifuddin Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/alrisalah.v24i2.1642

Abstract

In Indonesia’s Zakat Management Organisation (OPZ) context, managing zakat funds effectively and in line with maqasid al-syariah principles is crucial to maintaining public trust. This study investigates the impact of environmental uncertainty, human resource (HR) competence, internal control, and Islamic organizational culture on the values of the Sharia Management Accounting Information System (SIAMSy) and the performance of zakat management organizations (KOPZ), as well as examining the role of information technology as a moderating factor. Primary data were collected through questionnaires and interviews with zakat management organizations (OPZ) in Jambi Province and analyzed quantitatively. The data analysis technique used is Structural Equation Modeling (SEM) with a Partial Least Squares approach. (PLS). The direct testing results show that HR competency and Islamic organizational culture significantly influence SIAMSy values. On the contrary, environmental uncertainty and internal control do not substantially impact enhancing SIAMSy values. Meanwhile, KOPZ is directly influenced by ecological uncertainty and internal control, while human resource competence and Islamic organizational culture do not significantly affect KOPZ. The indirect testing results explain that human resource competence and Islamic organizational culture have a positive and significant impact on KOPZ through SIAMSy with complete mediation, indicating that the role of SIAMSy values is found in KOPZ from the maqashid al-syariah perspective. Meanwhile, environmental uncertainty and internal control do not positively and significantly impact KOPZ through SIAMSy values in OPZ in Jambi Province. Lastly, information technology cannot provide a moderating effect between variables.  
The Effect of Debt Financing, Equity Financing on Probability with Non-Performing Financing as an Intervening in Islamic Banking in Indonesia Margaretha, Widya Wasti; Rahayu, Sri; Arum, Enggar Diah Puspa; Wiralestari, Wiralestari
Formosa Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i12.12493

Abstract

The banking industry is often considered the heart and driving force of a country's economy. This study to effect of debt financing, equity financing on profitability with non performing financing as an intervening. This study uses a quantitative research type using multiple linear regression analysis and path analysis as data analysis. The research sample was 9 banks in Islamic Banking in 2020-2023. The results of the study show that Debt Financing has a negative effect on ROA. Debt Financing has a positive effect on NPF. Equity Financing has a positive effect on ROA. Equity Financing has no effect on NPF. NPF has no effect on ROA.
Co-Authors -, Supriati Achmad Hizazi Afrizal Al Dzahabi Rachman Almira Yumna Putri Alvionita, Nur Afni Amri Amir Amri Amir Amri Amir Arie Agus S Arief Isdayanto Dedi Irawan Delta Forza Endah Sri Wahyuni Endah Sri Wahyuni Ernest Adelia Putri Fadhilah, Jihan Farhan Adin Saputra Ferinluary, Fadila Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gowon, Muhammad Haryadi Haryadi Haryadi Haryadi Haryadi Hendra Hendra Hernando, Riski Ilham Wahyudi Ilham Wahyudi Janil Irawan Jenny Liana Joeinarto Zahdjuki‎ Kharimah Murni Kurnia, Reni Indah Kurnia, Zirda Mahfiroh, Maharani Maisarah Maisarah Margaretha, Widya Wasti Maulana Akmal Malik Maulana Zulma, Gandy Wahyu Wahyu Mellya Embun Baining Mery Rohaya Sihombing Mike Maya S MISMIWATI, MISMIWATI MISMIWATI Misni Erwati, Misni Mufidah Mufidah Mufidah Mufidah Muhammad Ridwan Mukhzarudfa Mukhzarudfa Nabila Azzahra Abas Nela Safelia Netty Herawaty Nurul huda Puspita , Deta Putri, Rini Oktaviani Rachmani, Diah Ayu Rahayu Rahayu Rahayu Rahayu, Vika Indah Rahmadani, Novi Ratu Munawarah Reiny Erica Sonia Reni Indah Kurnia Reni Yustien Reni Yustien Rico Wijaya Z Riski Hernando Rita Friyani Rosalia, Vema Rosmeli, Rosmeli Rury Rizky. H Salman Jumaili Salshabilla Dinda Febriavisca Sari, Dwi Rahmita Selia Meilantika Shinta Adelia Sari simbolon, astri Sirot, Busyaib Syamsul Soedjatmiko Sri Rahayu SRI RAHAYU Sumardianti, Ade Tari Susfa Yetti Symasurijal Tan Tona Aurora Lubis Trisna, Dinda Agung Ulfa Nurafrilliyah Vira Anggraini Vivi Eriani Wini Julia Abbet Wira Lestari Wiralestari Wiralestari Wiralestari Wiralestari, Wiralestari Wiwik Tiswiyanti Wiwik Tiswiyanti Zamzami