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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 Jurnal Akuntansi Kompetif 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) Journal of Economics and Business Letters Jurnal Prajaiswara Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Pengabdian Masyarakat Bestari (JPMB) 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 Padma: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Sosial, Pendidikan Dan Humaniora Jurnal Ilmiah Ilmu Terapan Universitas Jambi 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 Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Blantika : Multidisciplinary Journal Jurnal Riset Rumpun Ilmu Pendidikan (JURRIPEN) International Journal of Economic Research and Financial Accounting Indonesian Journal of Banking and Financial Technology (FINTECH) Journal of Innovative and Creativity Jurnal Ekonomi, Akuntansi dan Perpajakan Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics, Business and Innovation Research Nomico
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 Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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The Effect of Profitability and Good Corporate Governance Mechanisms on the Timeliness of Annual Financial Report Publication: An Empirical Study on the Infrastructure, Utilities, and Transportation Subsector Companies Listed on the Indonesia Stock Exchange for the period 2020 - 2022 Trisna, Dinda Agung; Arum, Enggar Diah Puspa; Wijaya, Rico
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 5 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i5.11582

Abstract

This study aims to determine the effect of profitability and the mechanism of Good Corporate Governance, as proxied by the independent board of commissioners, managerial ownership, and the audit committee, on the timeliness of annual financial report publication. The study uses companies from the infrastructure, utilities, and transportation sub-sectors listed on the Indonesia Stock Exchange for the period 2020-2022. The data analysis technique used is purposive sampling. The sample in this study consists of 27 companies. The data analysis technique used is multiple linear regression. The results of this study show that profitability and the independent board of commissioners do not affect the timeliness of the annual financial report publication. Managerial ownership and the audit committee do affect the timeliness of the annual financial report publication.
Pengaruh Audit Tenure, Auditor Switching dan Opini Audit terhadap Audit Report Lag Wini Julia Abbet; Enggar Diah Puspa Arum; Wiralestari Wiralestari
JURNAL RISET RUMPUN ILMU PENDIDIKAN Vol. 4 No. 2 (2025): Agustus : JURRIPEN : Jurnal Riset Rumpun Ilmu Pendidikan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurripen.v4i2.5599

Abstract

This study aims to analyze the effect of audit tenure, auditor switching, and audit opinion on audit report lag in energy sector companies listed on the IDX for the 2020–2023 period. This study uses a quantitative approach with secondary data obtained from the company's annual report available on the official IDX website and related company websites. The sample used a purposive sampling method, with a total of 208 financial reports from 90 energy sector companies that met the research criteria. The data analysis methods used include descriptive statistics, classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), and multiple linear regression analysis with the help of SPSS version 25 software. The results of the study reflect that partially, audit tenure, auditor switching and audit opinion have a significant effect on audit report lag. Simultaneously, the three independent variables have a significant effect on audit report lag.
Analysis of Financial Performance of the Jambi Province Forestry Service for the 2017-2021 Alvionita, Nur Afni; Arum, Enggar Diah Puspa; Safelia, Nela
Indonesian Journal of Banking and Financial Technology Vol. 2 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fintech.v2i1.7986

Abstract

Financial reports provide information about the financial position that is useful for most report users in order to make decisions and demonstrate accountability for the use of resources entrusted to users. The aim of this research is to determine the financial performance of the Jambi Province Forestry Service, analyzed from the Budget Realization Report for the 2017-2021 Fiscal Year. The method used is descriptive quantitative using economic ratios, effectiveness and efficiency. Data was obtained through field studies. The research results showed that the level of effectiveness in the Jambi Provincial Forestry Service for the 2017-2021 Fiscal Year was effective, for the economic level and overall budget efficiency it was quite efficient due to the use of the budget being too high.
The Fraud Hexagon Model and Corporate Governance Moderation in the Investigation of Financial Statement Fraud Enggar Diah Puspa Arum; Wahyudi, Ilham
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2547

Abstract

Financial statement fraud is fraud committed by management in the form of misstatements of financial information that can harm other parties for personal or certain group interests. In recent years, the theory of financial statement fraud has developed, starting with the triangle, diamond, pentagon, and finally hexagon theories. The hexagon theory is a development of the previous theory with the components of stimulus, capability, collusion, opportunity, rationalization, and ego. The effect of the Hexagon Theory component on financial statement fraud is investigated in this study, with corporate governance serving as a moderating variable. This quantitative research was developed by observing 235 sets of data obtained from annual reports of public companies in the property and real estate sectors listed on the Indonesia Stock Exchange for the 2016–2020 period and analyzing them using a panel data regression model processed with the EViews program. The results of the study prove that only the stimulus component, as measured by financial targets, and external pressure affect financial statement fraud. Furthermore, corporate governance has been shown to moderate the relationship between financial statement fraud and stimulus, opportunity, rationalization, and ego.
Pengaruh Mekanisme Good Corporate Governance dan Struktur Kepemilikan Modal Terhadap Pengungkapan Laporan Keberlanjutan (Sustainbility Report) Janil Irawan; Enggar Diah Puspa Arum; Misni Erwati
JISPENDIORA Jurnal Ilmu Sosial Pendidikan Dan Humaniora Vol. 4 No. 1 (2025): April: Jurnal Ilmu Sosial, Pendidikan Dan Humaniora
Publisher : Badan Penerbit STIEPARI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jispendiora.v4i1.2371

Abstract

This study was conducted to see the effect of Good Corporate Governance Mechanism and Capital Ownership Structure on Sustainability Report Disclosure. The good corporate governance mechanism is seen from the number of Audit Committees, Board of Commissioners, and Board of Directors. The capital ownership structure is seen from Managerial Ownership, Institutional Ownership, and Foreign Ownership on the Sustainability Report indicator consisting of Economic, Environmental, and Social indicators. This study uses secondary data sourced directly from documents or files in the form of annual reports or sustainability reports of companies for the 2019-2023 period in energy sector companies listed on the Indonesia Stock Exchange (IDX). Data processing using the Smart-PLS application system with results showing that the Good Corporate Governance Mechanism has a significant positive effect on sustainability report disclosure, and the capital ownership structure has a positive effect on sustainability report disclosure.
Pemanfaatan Akuntansiku Sebagai Alat Pengelolaan Keuangan Dan Penyusunan Laporan Keuangan Berbasis Digital Pada Usaha Kedai Kopi Di Kota Jambi Wiralestari, Wiralestari; Arum, Enggar Diah Puspa; Wijaya, Rico; Friyani, Rita
Abdimas Galuh Vol 6, No 1 (2024): Maret 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i1.12175

Abstract

Pengabdian Kepada Masyakat ini Pelatihan Pengelolaan Keuangan dan Penyusunan Laporan Keuangan Berbasis Digital Akuntansi UMKM Pada Usaha Kedai Kopi. Pengabdian ini dilakukan di Kedai Kopi yaitu Lowwatt Coffe yang teletak di Kecamatan Kotabaru dan Berlin Coffe yang terletak di Kecamatan Telanaipura, Kota Jambi. Dalam kegiatan pengabdian ini tidak saja hanya menggunakan metode pemaparan materi namun juga dilakukan metode pelatihan, praktik serta diskusi mengenai pengelolaan keuangan dan penyusunan laporan keuangan berbasis digital. Kedai kopi merupakan jenis usaha yang termasuk dalam usaha mikro kecil menengah (UMKM). Aplikasi yang digunakan adalah Aplikasi Akuntansiku yangmana aplikasi sangat sesuai dengan kegiataan UMKM. Aplikasi ini merupakan system aplikasi keuangan yang digunakan untuk UMKM termasuk usaha kedai kopi. Aplikasi ini berguna untuk memecahkan permasalahan terkait bidang manajemen keuangan yaitu pengelolaan keuangan dan bidang akuntansi yaitu cara penyusunan laporan keuangan. Pemanfaatan atas aplikasi ini mempermudah mitra pengabdian dalam melakukan pencatatan transaksi sampai dengan penyusunan laporan keuangan. Dengan menggunakan aplikasi ini diharapkan mitra dapat mengelola keuangan dan menyusun laporan keuangan secara baik.
Systematic Literature Review: Financial Performance on Financial Distress Jenny Liana; Enggar Diah Puspa Arum
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2581

Abstract

This study aims to examine articles related to the effect of financial performance on financial distress. This study uses the Systematic Literature Review (SLR) method to identify, evaluate, and synthesize relevant empirical research results from reputable databases such as Scopus and Shinta. The literature search was conducted using a combination of the keywords “financial performance” and “financial distress.” Of the 171 articles identified, 20 articles met the inclusion criteria after undergoing a selection process using the PRISMA protocol, consisting of 13 articles from Scopus and 7 articles from Shinta. The results of this study indicate that financial performance affects financial distress. Several studies show various types of models/systems for predicting financial distress and other factors that influence financial distress. The results of this research can be expected to increase in-depth knowledge about the correlation between financial performance and financial distress, as well as provide useful insights for academics, regulators, and practitioners in managing corporate financial risk. By providing the best understanding of the components that influence financial distress, companies can take more proactive measures to maintain their financial stability and improve their overall operational performance.
Systematic Literature Review: Factors Affecting The Quality Of Local Government Financial Reports In Indonesia Nurul Huda; Enggar Diah Puspa Arum; Wira Lestari
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2586

Abstract

Research Objectives : This research uses a bibliometric Systematic Literature Review (SLR) which aims to determine the factors that influence the quality of regional government financial reports in Indonesia and then map these studies. Method/Approach : This research is a bibliometric-based Systematic Literature Review (SLR) related to factors that influence the quality of local government financial reports in Indonesia and then mapping these studies. Results : This study shows that it can be useful for local governments in making decisions to realize effective and efficient financial reporting management. With the regional financial accounting system partially significantly and positively influenced by three factors, namely attitude, motivation, and perception. Therefore, policy recommendations should focus not only on improving individual competencies but also on strengthening the system and governance framework synergistically to achieve transparent and reliable public financial reporting. Practical Implications : Findings from 3 international and national journals show that factors influencing the quality of local government financial reports in Indonesia play an important role in strengthening integrated accounting and financial governance systems. Originality/novelty : This research has a strong element of novelty compared to previous research because it combines a systematic literature review (SLR) approach with a very specific focus on the regional financial accounting system during the 2017-2025 period.
Systematic Literature Review: The Profitability Of Liquidity Leverage On Company Value Reiny Erica Sonia; Enggar Diah Puspa Arum; Wira Lestari
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2587

Abstract

Research objectives: This study aims to evaluate the correlation between profitability, liquidity, leverage, and corporate value, while investigating the impact of tax avoidance and Good Corporate Governance (GCG) as additional variables that influence financial performance. Method/Approach: The methodology used is a Systematic Literature Review (SLR), which analyzes eight scientific articles indexed by Sinta and Garuda from 2018 to 2024. Each article is evaluated based on topic relevance, research methodology, and empirical results. Results: The study shows that profitability has a positive and significant impact on firm value, as it indicates a company's ability to generate consistent profits. Liquidity is crucial for maintaining financial stability; however, excessive liquidity can reduce operational efficiency. Leverage has a dual effect: judicious use of debt can increase firm value through the capital multiplier effect, while excessive leverage increases the risk of bankruptcy. Furthermore, tax avoidance affects firm value both directly and indirectly; this strategy can increase short-term profits while creating reputational risks. Governance, culture, and growth (GCG) and business size have been shown to enhance the correlation between financial performance and firm value by encouraging greater transparency and accountability. Practical Implications: practical implications for corporate management to maintain a balance between profitability, liquidity, and leverage. Originality/Novelty: This research has a strong element of novelty compared to previous research because it combines a systematic literature review (SLR) approach with a very specific focus on the relationship between profitability, liquidity, leverage, and firm value during the period 2016–2025.
Systematic Literature Review: The Role Of Audit Risk On Audit Quality Almira Yumna Putri; Enggar Diah Puspa Arum
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2588

Abstract

This study employs a Systematic Literature Review (SLR) approach with the aim of identifying the role of audit risk on audit quality and subsequently mapping the related research findings.This research is a Systematic Literature Review (SLR) examining the role of audit risk on audit quality and compiling thematic and methodological mapping of previous studies. The results affirm that audit quality is influenced not merely by the level of risk auditors confront, but also by the institution’s capacity to integrate technological capabilities, sustain effective internal control frameworks, and uphold ethical standards across audit practices. Thus, future research should focus on developing an audit model that is more adaptive to digital advances, auditor behavior, and cross-country comparative analysis to gain a comprehensive understanding of the relationship between audit risk and audit quality in a global context. Evidence gathered from eighteen international publications confirms that audit risk significantly influences the resulting level of audit quality. The distinct contribution of this study lies in its application of the SLR method to a concentrated analysis of audit risk and audit quality, specifically across research works published between 2018 and 2025.
Co-Authors -, Supriati Achmad Hizazi Afrizal Afrizal Afrizal Al Dzahabi Rachman Almira Yumna Putri Alvionita, Nur Afni Amri Amir Amri Amir Amri Amir Amri Amir Arie Agus S Arief Isdayanto Dedi Irawan Delta Forza Disya Yuke Farhana Endah Sri Wahyuni Endah Sri Wahyuni Erik Pernando Ernest Adelia Putri Fadhilah, Jihan Farhan Adin Saputra Ferinluary, Fadila Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gowon, Muhammad Halimahtusya Diah Haryadi Haryadi Haryadi Ilham Wahyudi Ilham Wahyudi Ilham Wahyudi Ilham Wahyudi Janil Irawan Jelita, Vannya Puspa Jenny Liana Joeinarto Zahdjuki‎ Kharimah Murni Kurnia, Reni Indah 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 Mufidah Mufidah Mufidah Mufidah Mufidah Mufidah Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Nabila Azzahra Abas Nadhifah Zhafarina Diaz Nela Safelia Netty Herawaty Nola Safira Nur Azizah Nurhayani dan Rosmeli Nurhayani Rosmeli Nurjannah Nurjannah Nurul huda Pertiwi, Ananda Marisa Puspita , Deta Putri, Rini Oktaviani Rachmani, Diah Ayu Rahayu Rahayu Rahayu Rahayu, Vika Indah Rahmadani, Novi Rani Nur Az-zahra Osman Ratu Munawarah Reiny Erica Sonia Reni Indah Kurnia Reni Yustien Reni Yustien Rico Wijaya Z Riski Hernando Rita Friyani Rosalia, Vema Rury Rizky. H Salman Jumaili Salshabilla Dinda Febriavisca Sari, Dwi Rahmita Selia Meilantika Shinta Adelia Sari simbolon, astri Soedjatmiko SRI RAHAYU Sri Rahayu Sri Widiyati Sumardianti, Ade Tari SUSANTI, NOVRIANI Susfa Yetti Symasurijal Tan Tari Apriani Tendri Nofta Febrianti Tona Aurora Lubis Trisna, Dinda Agung Ulfa Nurafrilliyah Vira Anggraini Vivi Eriani Wahyu Hidayat Wini Julia Abbet Wira Lestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari, Wiralestari Wiralestari, Wiralestari Wiwik Tiswiyanti Zamzami