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All Journal Jurnal Akuntansi dan Ekonomika Agregat: Jurnal Ekonomi dan Bisnis Jurnal Tabarru': Islamic Banking and Finance Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kompetif Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Ekonomi Manajemen Sistem Informasi Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Akuntansi Kontemporer Buletin Pembangunan Berkelanjutan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi KIAT International Journal of Science and Society (IJSOC) Rudence: Rural Development for Economic Resilience JPNM : Jurnal Pustaka Nusantara Multidisiplin VALUTA Jurnal Administrasi Bisnis, Manajemen dan Ekonomi Jurnal Pengabdian Kompetitif Journal of Islamic Finance and Accounting Research IJTIMA': Jurnal Pengabdian Masyarakat E-JURNAL AKUNTANSI
Dian Saputra
Universitas Islam Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

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EMPOWERING INDIGENOUS STUDENTS THROUGH DIGITAL SKILLS AND CROSS-CULTURAL LITERACY: A COMMUNITY SERVICE PROGRAM IN MALAYSIA Gusman Nawanir; Abrar Abrar; Dian Saputra; Rahmat Setiawan; Febrian Lisman
Jurnal Pengabdian Kompetitif Vol. 5 No. 1 (2026): Jurnal Pengabdian Kompetitif (JPK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/pengabdiankompetif.v5i1.2891

Abstract

This community service program aimed to empower Orang Asli (indigenous) students in Pahang, Malaysia, by enhancing their digital literacy and cross-cultural competencies. The program addressed the digital divide faced by indigenous students in higher education. A one-day intensive bootcamp was conducted on February 13, 2026, involving 30 participants from Universiti Malaysia Pahang Al-Sultan Abdullah (UMPSA) and University College of Yayasan Pahang (UCYP). The methods included hands-on training on basic productivity software (Google Workspace, Microsoft Office), digital safety education, and career platform introduction. Partner satisfaction surveys showed 100% "Strongly Agree" responses on material relevance, delivery, capacity building, and program sustainability. The program successfully increased participants' digital confidence and basic skills. Partners explicitly recommended continuation and advanced software training. This initiative contributes to SDG 4 (Quality Education) and SDG 10 (Reduced Inequalities
PENGARUH EXPERTISE KOMITE AUDIT DAN FRAUDULENT FINANCIAL STATEMENT TERHADAP AUDIT REPORT TIMELINESS DENGAN DIVERSITAS GENDER SEBAGAI VARIABEL MODERASI Shinta Fitriani; Dian Saputra
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 2 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i2.5949

Abstract

This study aims to examine the influence of audit committee expertise and fraudulent financial statements on audit report timeliness, with gender diversity acting as a moderator, in property and real estate companies listed on the Indonesia Stock Exchange for the period 2023–2024. This study employs a quantitative approach using purposive sampling, resulting in 142 observations. Data analysis was conducted using multiple linear regression with a Moderated Regression Analysis (MRA) approach. The results indicate that audit committee expertise has a positive and significant effect on audit report timeliness, whilst fraudulent financial statements do not show a significant effect. Furthermore, gender diversity was found to weaken the effect of audit committee expertise on audit report timeliness, but did not play a role in moderating the relationship between fraudulent financial statements and audit report timeliness. These findings indicate that audit committee expertise is a key factor in improving the timeliness of audit reporting, whilst the effectiveness of gender diversity depends on the context of the relationships between the variables tested.
Green Intellectual Capital in Emerging Asian Economies: A Systematic Literature Review Mochtar, Raja Ade Fitrasari; Saputra, Dian
Akuntansi & Ekonomika Vol 16 No 1 (2026): 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.v16i1.11400

Abstract

This study examines Green Intellectual Capital (GIC) in Asia through a Systematic Literature Review (SLR). Articles were collected from the Scopus and Dimensions databases, resulting in 412 initial records. Following PRISMA procedures and MMAT quality assessment, 16 empirical studies were selected for thematic synthesis. The findings show that GIC development in Asia is influenced by institutional pressure, organizational culture, industry characteristics, digital capabilities, and workforce dynamics. Government intervention, leadership commitment, and technological readiness emerge as key drivers of GIC. The review highlights that GIC is a context dependent capability shaped by interactions between external institutional forces and internal organizational resources. These findings provide insights for managers and policymakers in developing sustainability-oriented strategies across Asian economies.
PENGARUH SUSTAINABILITY REPORT DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA Handayani, Trimita Gusti; Saputra, Dian
Jurnal Ekonomi KIAT Vol. 35 No. 2 (2024): Desember
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2024.vol35(2).21455

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Sustainability Report dan Struktur Modal pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2022. Variabel dependen penelitian ini adalah Nilai Perusahaan, sementara variabel independennya yaitu Sustainability Report dan Struktur Modal serta variabel kontrol Ukuran Perusahaan. Populasi dalam penelitian ini sebanyak 51 perusahaan Sektor Energi yang terdaftar di BEI periode 2021-2022. Sampel penelitian ini terdiri dari 51 perusahaan yang dipilih dengan menggunakan tenik purposive sampling, dengan periode pengamatan 2 tahun, menghasilkan 102 data perusahaan. Analisis data menggunakan analisis regresi linier berganda dengan menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa secara parsial Sustainability Report, dan Ukuran Perusahaan sebagai variabel kontrol berpengaruh positif dan signifikan terhadap nilai perusahaan. Sementara itu Struktur Modal tidak berpengaruh dan tidak signifikan terhadap nilai perusahaan.
Ketika Gender Diversity Memperkuat Manajemen Risiko dalam Menekan Fraudulent Financial Statement Diva Fabiola; Dian Saputra
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 4 (2026): Jurnal Ekonomi Manajemen Sistem Informasi (Maret - April 2026)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v7i4.7621

Abstract

Penelitian ini bertujuan untuk menguiji dan menganalisis pengaruh risk management activity dan risk management committee terhadap fraudulent financial statement dengan gender diversity sebagai variabel moderasi pada perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia. Populasi pada penelitian ini sebanyak 69 perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia. Sampel penelitian dipilih menggunakan rumus slovin sehingga diperoleh 59 perusahaan yang memenuhi kriteria penelitian selama rentang waktu 2023-2024. Analisis data menggunakan teknik analisis regreisi moderasi. Hasil penelitian ini menunjukkan bahwa risk management activity tidak berpengaruh terhadap fraudulent financial statement, sedangkan risk management committee berpengaruh terhadap fraudulent financial statement. Secara parsial risk management activity tidak berpengaruh terhadap fraudulent financial statement, sedangkan risk management committee berpengaruh terhadap fraudulent financial statement. Kemudian penelitian ini juga menunjukkan bahwa gender diversity tidak mampu memperkuat pengaruh risk management activity terhadap fraudulent financial statement. Sedangkan, gender diversity mampu memperkuat pengaruh risk management committee terhadap fraudulent financial statement.
Rethinking Auditors’ Fraud Detection: An Integrative Systematic Literature Review Saputra, Dian; Kusuma, Hadri; Urumsah, Dekar
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.7063

Abstract

Auditors’ ability to detect fraud is multidimensional, yet the literature remains fragmented across technical, cognitive, and contextual domains. This Systematic Literature Review (SLR) synthesizes 56 empirical and conceptual articles from Scopus and Web of Science to construct an integrative framework of fraud detection determinants. We identify five overarching themes: auditor competency and skills, technology and CAATs, psychological traits, heuristics and cognitive biases, and governance and organizational context. While technical competency and experience remain primary drivers, cognitive biases and environmental pressures frequently impair judgment. Furthermore, while modern audit technologies (e.g., AI and CAATs) offer significant potential to mitigate these limitations, their effectiveness depends heavily on behavioral factors and organizational support. This study provides actionable insights to enhance auditor training, refine the adoption of audit technology, and foster supportive governance.
Kemudahan AI dan Kebermanfaatan AI terhadap Kualitas Audit di Kantor Akuntan Publik Pekanbaru Putri Zahra; Dian Saputra
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 4 No. 2 (2026): May : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v4i2.1210

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kemudahan penggunaan (perceived ease of use) dan kebermanfaatan (perceived usefulness) Artificial Intelligence (AI) terhadap kualitas audit pada Kantor Akuntan Publik (KAP) di Pekanbaru. Penelitian ini dilatarbelakangi oleh masih rendahnya tingkat adopsi teknologi AI pada KAP non-Big Four di daerah akibat keterbatasan infrastruktur, rendahnya literasi digital auditor, serta tingginya biaya implementasi. Penelitian menggunakan pendekatan kuantitatif dengan desain kausal. Data dikumpulkan melalui kuesioner dengan skala Likert kepada 62 auditor dari 12 KAP di Pekanbaru menggunakan teknik sensus, sehingga seluruh populasi dijadikan responden. Analisis data dilakukan dengan metode Partial Least Squares Structural Equation Modeling (PLS-SEM) menggunakan SmartPLS 4. Hasil penelitian menunjukkan bahwa kemudahan penggunaan AI berpengaruh positif dan signifikan terhadap kualitas audit, sedangkan kebermanfaatan AI memiliki pengaruh positif yang lebih kuat. Model penelitian mampu menjelaskan variasi kualitas audit secara moderat. Temuan ini menunjukkan bahwa peningkatan persepsi kemudahan dan kebermanfaatan AI dapat mendorong peningkatan kualitas audit. Penelitian ini memberikan implikasi praktis bagi KAP untuk meningkatkan pemanfaatan teknologi AI serta kompetensi auditor dalam mendukung efektivitas dan efisiensi proses audit.
DOES ENVIRONMENTAL CULTURE AND INTELLECTUAL CAPITAL ENHANCE FIRM VALUE AMID POLITICAL INFLUENCE? Burhanuddin Burhanuddin; Alfurkaniati Alfurkaniati; Dian Saputra; Zidan Dwinanda Arifin; Galih Agestri Pangestu
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.21807

Abstract

Corporate sustainability has been a key concern for investors and stakeholders, particularly in the Consumer Non-Cyclical (CNC) sector. Previous studies suggested that Environmental Organizational Culture (EOC) and Intellectual Capital (IC) could enhance firm value, but their impact remained debated. This study examined the effect of EOC and IC on firm value, with Political Connections (PC) as a moderating variable. Using panel data regression analysis on financial and sustainability reports from 2021–2022, the findings revealed that EOC and IC had a significant negative relationship with firm value. Additionally, PC moderated the relationship between EOC and firm value but did not significantly affect the IC-firm value relationship. These results suggested that investments in sustainability and intellectual capital might burden firms in the short term, whereas political connections favored tangible operational investments. This study provided insights for stakeholders in balancing sustainability strategies, intellectual capital, and firm value.
Co-Authors A, Yuliana Abdul Rahman, Firdaus Abrar Abrar Abrar Abrar Afifatuz Zakiyah AIDA SAPITRI, SISKA Akib, Muhaiminah Alfurkaniati Alsukri, Alsukri Ananda Rinaldy, Reza Ananda, Yovan Allif Andika Eka Putra Arifin, Zidan Dwinanda ariyanto, sanusi Aryani, Retta Badriyah Badriyah, Badriyah Burhanuddin Dekar Urumsah Diah Ajeng Pratiwi, Diah Ajeng Dian Ramadhani Dianto, Iyoyo Diva Fabiola Dwi ramadhan, Sandicha Febrian Lisman Ferdinand I.P Sinaga Fitriwati, Lara Galih Agestri Pangestu Gusman Nawanir Gusman Nawanir Hadri Kusuma Hamsal, Hamsal Handayani, Trimita Gusti Hardiyanti, Rinda Hartanti, Rezkiah Hasanudin Hasanudin Herliana Wahyuningsih Irianti, Risda Khofifah Kultsum Salamah Lintang Agya Nawas, Abrar Nora Safitri Nuladani, Galuh Setri Ohorella, Hayat Marwan Oktaviani, Rona Naula pangestu, Galih gestri Putri Zahra Rachma, Rachma Rahim, Nurul Abdul Rahmalan, Fajrio Dwi Rahman, Firdaus Abdul RAHMAT SETIAWAN Rahmat Setiawan Raja Ade Fitrasari Mochtar Raja Yusnita Ranti Novera Rinaldy, Reza Ananda Rizal Akib Rosyetti Sadewo, Dian Seftyana Bella Fercy Selly Setyawati, Eka Shinta Fitriani Sinaga, Ferdinand IP Sri Rejeki Sundari, Eva Uluelang, Kris Veronika Anggia Putri Wael, Ahmad Wahyuningsih, Eny Yovan Allif Ananda Yusnita, Raja Ria Zidan Dwinanda Arifin Zulhelmy ⁠Abrar