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All Journal AKUNTANSI DEWANTARA Moneter : Jurnal Akuntansi dan Keuangan Jurnal REKOMEN (Riset Ekonomi Manajemen) Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Ekono Insentif Journal of Accounting Auditing and Business Jurnal Proaksi Journal of Contemporary Accounting Reviu Akuntansi dan Bisnis Indonesia Nusantara Science and Technology Proceedings Jurnal Bisnisman : Riset Bisnis dan Manajemen Jurnal Aktiva : Riset Akutansi dan Keuangan International Journal of Business, Law, and Education Jurnal Pengabdian Kepada Masyarakat Abdi Nusa Jurnal Pengabdian Kepada Masyarakat Abdi Putra Society: Jurnal Pengabdian Masyarakat Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Journal of Artificial Intelligence and Digital Business Eastasouth Journal of Effective Community Services Easta Journal of Innovative Community Services Jurnal Multidisiplin West Science The Es Economics and Entrepreneurship Jurnal Pengabdian West Science Jurnal Akuntansi Manado (JAIM) Jurnal Akuntansi dan Keuangan West Science Jurnal REKOMEN (Riset Ekonomi Manajemen) West Science Social and Humanities Studies Journal of Innovative and Creativity Sciences du Nord Community Service
Heliani
Nusa Putra University
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Application of the 5C Principle (Character, Capacity, Capital, Collateral, Condition) as a Credit Risk Mitigation Tool (Case Study on FIFGROUP Sukabumi Branch) Dini Sri Stania; Heliani
Society : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2026): Maret
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/dx97c279

Abstract

The provision of credit to retail finance companies such as FIFGROUP Sukabumi Branch has a strategic role in the economy, but it also carries the risk of bad credit or bad loans that can disrupt business liquidity and profitability. The number of bad credit cases that are often accompanied by violations of fiduciary guarantees, such as embezzlement or illegal diversion of vehicles, are a major problem faced by partners. The purpose of this community service initiative is to evaluate risk mitigation by applying the 5Cs (Character, Capacity, Capital, Collateral, Condition) principles. This will be done using a descriptive qualitative method that uses observation, interviews, and documentation. The results show that the application of the 5C principle serves as a good initial filter to select customer integrity, financial ability, and collateral availability to reduce the risk of default. Overall, combining these five principles has shown that it is critical to keep a company's credit portfolio healthy, protect corporate assets from significant losses, and improve the efficacy of more accurate and responsible credit decision-making.
Pengaruh Tata Kelola Perusahaan, Literasi Keuangan, Integrasi Rantai Pasok, dan Akses Pasar terhadap Stabilitas Keuangan UMKM Indonesia Heliani, Heliani; Supriandi, Supriandi
Reviu Akuntansi dan Bisnis Indonesia Vol. 9 No. 3 (2025): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v9i3.26402

Abstract

Latar Belakang: Usaha Mikro, Kecil, dan Menengah (UMKM) memainkan peran penting dalam perkembangan ekonomi Indonesia, namun sering menghadapi tantangan terkait stabilitas keuangan. Tantangan-tantangan ini dipengaruhi oleh berbagai faktor internal dan eksternal, termasuk praktik tata kelola, pengetahuan keuangan, akses pasar, dan efisiensi rantai pasok.Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh determinan akses pasar, integrasi rantai pasok, tata Kelola perusahaan, literasi keuangan, dan stabilitas keuangan pada UMKM di Indonesia. Metode Penelitian: Data dari 287 pemilik atau manajer UMKM dievaluasi secara kuantitatif menggunakan Structural Equation Modeling dengan Partial Least Squares (SEM-PLS) untuk menyelidiki interaksi antara variabel-variabel tersebut. Hasil Penelitian: Hasil penelitian menunjukkan bahwa tata kelola korporasi, literasi keuangan, integrasi rantai pasok, dan akses pasar berpengaruh positif dan signifikan terhadap stabilitas keuangan.Keaslian/Kebaruan Penelitian: Penelitian ini memberikan bukti empiris komprehensif terhadap faktor-faktor kunci yang mempengaruhi stabilitas keuangan pada UMKM menggunakan SEM-PLS. Studi ini berkontribusi pada literatur dengan mengintegrasikan dimensi strategis yang beragam dan memberikan wawasan praktis bagi pembuat kebijakan dan praktisi di negara-negara berkembang, khususnya dalam konteks Indonesia.
FRAUD HEXAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI PERIODE 2020 – 2024 R Gina Aulia; Heliani
AKUNTANSI DEWANTARA Vol 10 No 1 (2026): Vol 10 No 1 (2026): AKUNTANSI DEWANTARA VOL. 10 NO 1 APRIL 2026
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v10i1.23000

Abstract

Fraudulent financial reporting in state-owned enterprises (SOEs) remains an important issue because it can be lower public trust and bring about considerable losses for the state. This study seeks to test how the ix elements of the Fraud Hexagon Theory are related to financial statement fraud in SOEs that were listed on the Indonesia Stock Exchange (IDX) throughout the 2020 – 2024 period. All SOEs listed on the IDX were tested as the population, and through purposive sampling the study obtained 50 observations drawn from 10 companies. The data were the processed using binary logistic regression with the help od SPSS version 31. The analysis reveals that, when each variable is tested individually, none of the independent variables is found to have a positive and significant effect on financial statement fraud. This results implies that the layered supervision carried out by the government and the State Audit Agency (BPK), together with compliance with regulations such as PMK No. 7/PMK.03/2015, PSAK No. 7, and SK-103/MBU/03/2021, has been effective enough to limit the likelihood of fraud in SOEs. The findings are expected to serve as a reference for company management in understanding the factors behind financial statement fraud, while also encouraging the strengthening of internal control systems so that preventive measures can be take earlier. Keywords: Fraud Hexagon, Financial Statement Fraud, SOEs
Pengaruh ESG Disclosure dan Tata Kelola Internal terhadap Tax Avoidance pada Sektor Consumer Non-Cyclicals yang terdaftar di BEI Lusi Rahmawati; Heliani Heliani
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.10311

Abstract

Praktik tax avoidance merupakan salah satu strategi yang sering digunakan perusahaan untuk meminimalkan beban pajak secara legal melalui pemanfaatan celah dalam peraturan perpajakan yang berlaku. Fenomena ini menjadi perhatian berbagai pihak karena dapat memengaruhi penerimaan negara sekaligus mencerminkan kebijakan manajemen dalam mengelola kewajiban pajak perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan Environmental, Social, and Governance (ESG) dan tata kelola internal terhadap praktik tax avoidance pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2023–2025. Penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif. Sampel penelitian ditentukan melalui teknik purposive sampling sehingga diperoleh 87 observasi yang berasal dari data sekunder berupa laporan tahunan dan laporan keuangan perusahaan. Analisis data dilakukan menggunakan regresi linear berganda dengan bantuan perangkat lunak SPSS versi 29. Hasil penelitian menunjukkan bahwa secara parsial pengungkapan ESG tidak berpengaruh signifikan terhadap tax avoidance. Demikian pula, tata kelola internal juga tidak menunjukkan pengaruh yang signifikan terhadap praktik penghindaran pajak perusahaan. Pengujian secara simultan mengindikasikan bahwa model penelitian belum mampu menjelaskan variasi tax avoidance secara memadai. Temuan ini menunjukkan bahwa implementasi transparansi keberlanjutan melalui pengungkapan ESG serta mekanisme pengawasan internal belum menjadi faktor utama dalam menentukan kebijakan perpajakan perusahaan. Manajemen cenderung lebih berfokus pada upaya optimalisasi laba dan peningkatan nilai perusahaan guna memenuhi ekspektasi investor dibandingkan menjadikan aspek keberlanjutan dan tata kelola sebagai dasar dalam pengambilan keputusan terkait strategi pajak.
Pengaruh Biaya Lingkungan Terhadap Kinerja Keuangan dengan Good Corporate Governance Sebagai Variabel Moderasi Riva Putri Pebrianti; Heliani
Jurnal Liabilitas Vol 11 No 2 (2026): Volume 11 No.2, Agustus 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i2.695

Abstract

The financial performance of mining companies is under pressure due to increasing demands for environmental sustainability, necessitating effective management of environmental costs. However, previous studies on the impact of environmental costs on financial performance have yielded inconsistent findings. The purpose of this study is to examine the impact of environmental costs on financial performance and to test the role of good corporate governance (GCG) proxied by an independent board of commissioners and institutional ownership as moderating variables. This study employs a quantitative approach using purposive sampling on 21 mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024, with a total of 84 observations. Data analysis was conducted using simple linear regression and moderation regression. The novelty of this research lies in simultaneously testing the independent board of commissioners and institutional ownership as moderating variables in the relationship between environmental costs and financial performance. The study’s findings indicate that environmental costs do not have a significant impact on financial performance. Furthermore, neither the independent board of commissioners nor institutional ownership can strengthen this relationship. This study concludes that environmental costs and corporate governance mechanisms have not yet been able to improve financial performance. Future studies are expected to include relevant variables and expand the scope of the research.
Co-Authors Abu Bakar admin-bisnisman, admin-bisnisman Agus Darmawan Al-daniah, Neng Anida Ali, Mukhlis Anastasya, Chelasea Reyva Andini Ulhaq Andri Ardhiyansyah Anis Sriwahyuni Annisa Sulistiyani Ashidiqy, Abu Bakar Auliya Nurhikmah Paridah Cep Mamun Dede Serlina Dede Wahidin Dera Saputra Sudirman Dina Amalia Dini Sri Stania Edhy Santoso Edwin Dion Juliansyah Eka Ummi A.U Elin Paulina Elin Paulina Elisah, Siti Eneng Rina Eneng Rina Epitasari Epitasari Erika Krismonica Erma Susilawati Faiz Muhammad Awaludin Fitri Mareta Fitri Mareta Fitri Mareta Gulo, Nilia Nurasli Harahap, Dea Arme Tiara Herdina, Vina Herlina Dwiyanthy Herlina Dwiyanti Hermawan, Feri Imelda , Suci Nur Indah Purnamasari Indah Purnamasari Indri Febriani Irwan Hermawan Irwan Hermawan Irwan Hermawan Irwan Hermawann Isabel Hidayat, Marsya Nabila Jimmy Maming Junaedi Siswanto Khaila Nurafriza Krismonica , Erika Kurniawan Linggana, M Gilang Lusi Oktaviani Lusi Rahmawati Lusiani, Fitria M. Andri Juniansyah Marina Artiyasa Mega Yolista Wulandai Metodius Gulo Meutia Riany Mia Safitri Rahayu Mia Safitri Rahayu Mia Safitri Rahayu Mia Saftiri Rahayu Muhamad Alfareza Muhamad Sarbini Muhammad Rizky Ramdaniansyah Muhammad Rizky Ramdaniansyah Nabila Putri Pebiani Nanan Sunandar Neng Anida Al-daniah Nida Fitriyah Nur Hidayah K Fadhilah Nurul Setia Rahayu Oktaviani , Lusi Patikasari, Shindi Pebriyanti, Monica Permana A, Azhari Pratama, Dewi Amalia Cipta Putri, Alpani R Gina Aulia Rahma Wardatul Jamilah Rahmah Hasanah Rahmania, Tasya Randi Ranti Nurdiansari Rayhan Maulana Yusup Rena Yuliana Rendi Gunawan Retna Wulandari Riany, Meutia Rida Fitriana Risma Yulianti Risma Yulianti Risma Yulianti Riva Putri Pebrianti Rival Pahrijal Riyan Mirdan Faris Riyansyah , Angga Rosyidah, Dania Meida Rusdiansyah, Nurul Salwa Aulia Novitasari Sandi, Muhammad Sihotang, Marko Andrianus Silvi Meliani Sinta Sri Puspitadewi Siswanto, Junaedi Siti Elisah Siti Rukoyah Suci Nur Imelda Supriandi Supriandi, Supriandi Susilawati, Erma Syakiran, Asqi Taofik Muhammad Gumelar Tawakal , Iqbal Tera Lesmana Ujang Badru Jaman Vina Herdina Vina Herdina Vina Herdina Wa Ode Zulkarnain Wahidin, Dede Widia Khairunnisa Yardiansyah, Reihan Yulia Nurfitriani Yulia Nurfitriani Harnaen Yulianti, Risma Yusuf Iskandar Yusuf Iskandar