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PERILAKU KECURANGAN AKADEMIK PADA MAHASISWA AKUNTANSI POLITEKNIK NEGERI BANDUNG Hendi Rohendi
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 10 No 1 (2018)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v10i1.1009

Abstract: This study aims to determine the academic fraud behavior form that occurred among accounting students of Bandung State Polytechnic. The type of research is quantitative with descriptive statistic method. This study uses 100 students as sample drawn from the D-IV accounting, D-IV government accounting, and D-III accounting study program. The results showed that academic fraud behavior of accounting students of Bandung State Polytechnic are in several criteria: those who never do are 54%, those who rarely do are 44%, those who sometimes do is 2% and those who frequently and always commit fraudulent behavior in academic terms is 0%. Based on the form of academic cheating behavior, the most common is the act of forgery..Keywords: Academic Fraud Behaviour, Accounting Student and Bandung State Polytechnic.

Penyusunan Model Laporan Keuangan Entitas Mikro Kecil Menengah Berdasarkan SAK EMKM pada EMKM Konveksi Nada Aulia Pertiwi; Hendi Rohendi; Setiawan Setiawan
Jurnal Accounting Information System (AIMS) Vol. 3 No. 1 (2020)
Publisher : Universitas Ma'soem

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i1.90

This study aims to know the knowledge of EMKM Convections jeans in Soreang District regarding SAK EMKM, to find out the financial records carried out by EMKM, and to compile a model of EMKM Convection’s financial statements that are under SAK EMKM. In data collection, used snowball sampling and data analysis techniques are carried out through the stages of data reduction, evaluating EMKM’s knowledge of SAK EMKM, evaluating the suitability of the records carried out by EMKM Convection with applicable standards, namely SAK EMKM, seeing the similarity of activities contained in EMKM convection to create a model suitable for all EMKM convection and compile a model of financial statements for EMKM Convections following SAK EMKM. The results showed that the EMKM Convections in Soreang District still did not know about the existence of SAK EMKM, EMKM actors also still did a simple recording, there was no further record up to the preparation of financial statements. Besides, this study also produced a financial statement model for EMKM convections that were by the SAK EMKM.

Pengaruh Penerapan E-Procurement Terhadap Pelaksanaan Pengadaan Barang/Jasa dan Implikasinya Terhadap Penyerapan Anggaran Belanja Modal di Pemerintah Provinsi Jawa Barat Beryl Kathryn; Hendi Rohendi
Prosiding Industrial Research Workshop and National Seminar Vol 10 No 1 (2019): Prosiding Industrial Research Workshop and National Seminar
Publisher : Politeknik Negeri Bandung

Pengadaan Barang/Jasa Pemerintah secara elektronik (e-procurement) bertujuan untuk mempercepat dan meningkatkan realisasi belanja daerah serta meningkatkan transparansi, akuntabilitas, persaingan yang sehat, efektif dan efisien dalam melakukan pelaksanaan pengadaan barang/jasa. Penelitian ini dilakukan untuk mengetahui pengaruh penerapan e-procurement terhadap pelaksanaan pengadaan barang/jasa dan implikasinya terhadap penyerapan anggaran belanja modal sebagai variabel intervening di Pemerintah Provinsi Jawa Barat. Populasi dalam penelitian ini adalah Organisasi Perangkat Daerah (OPD) di Pemerintah Provinsi Jawa Barat. Sampel yang digunakan dalam penelitian ini sebanyak 20 OPD dengan jumlah responden sebanyak 90 orang. Metode yang digunakan dalam penelitian ini yaitu metode kuantitatif. Sumber data yang digunakan adalah data primer dan teknik pengumpulan data dilakukan melalui kuesioner yang disampaikan secara langsung. Metode analisis data yang digunakan adalah analisis jalur. Hasil penelitian menunjukkan bahwa penerapan e-procurement berpengaruh terhadap pelaksanaan pengadaan barang/jasa. Pelaksanaan pengadaan barang/jasa berpengaruh terhadap penyerapan anggaran belanja modal. Penerapan e-procurement tidak berpengaruh secara langsung terhadap penyerapan anggaran belanja modal, dibutuhkan pelaksanaan pengadaan barang/jasa sebagai media untuk mempengaruhi penyerapan anggaran belanja modal di Pemerintah Provinsi Jawa Barat. Dengan demikian, seluruh hasil penelitian ini mendukung hipotesis penerapan e-procurement berpengaruh terhadap penyerapan anggaran belanja modal melalui pelaksanaan pengadaan barang/jasa.

Pengaruh Kompetensi Sumber Daya Manusia terhadap Optimalisasi Pengelolaan Aset dan Implikasinya pada Pendapatan Asli Daerah (Studi Kasus di Pemerintah Provinsi Jawa Barat) Widya Githa Lestari; Hendi Rohendi; Lili Indrawati
Prosiding Industrial Research Workshop and National Seminar Vol 11 No 1 (2020): Prosiding 11th Industrial Research Workshop and National Seminar (IRWNS)
Publisher : Politeknik Negeri Bandung

Penelitian dilakukan untuk menguji pengaruh kompetensi sumber daya manusia terhadap optimalisasi pengelolaan aset dan implikasinya pada Pendapatan Asli Daerah (PAD). Unit analisis di Provinsi Jawa Barat. Teknik mengumpulkan data yang digunakan ialah dengan menyebar kuesioner kepada 58 responden, yangdiperuntukkan bagi para pegawai yang bekerja di bidang aset pada 19 Organisasi Perangkat Daerah (OPD) Provinsi Jawa Barat yang menghasilkan pendapatan asli daerah sehingga digunakan metode purposive sampling untuk menentukan sampelnya. Kemudian untuk menganalisis data yang diperoleh digunakan metode analisis jalur. Adapun hasil penelitian menunjukkan bahwa kompetensi sumber daya manusia berpengaruh secara positif dan signifikan terhadap optimalisasi pengelolaan aset, optimalisasi pengelolaan aset berpengaruh secara positif dan signifikan terhadap pendapatan asli daerah, kompetensi sumber daya manusia berpengaruh secara positif dan signifikan terhadap pendapatan asli daerah, dan kompetensi sumber daya manusia berpengaruh secara signifikanterhadap pendapatan asli daerah melalui optimalisasi pengelolaan aset.

Pengaruh Likuiditas, Solvabilitas dan Aktivitas Terhadap Profitabilitas: Bukti Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Hendi Rohendi; Sudradjat Sudradjat
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine the effect of Liquidity, Solvency and Activity on Profitability of Property and Real Estate Companies Listed on the IDX either simultaneously or partially. The research method used in this research is quantitative with data collection techniques through financial statement documentation, then analyzed using multiple linear regression. The population in this study are Property and Real Estate Companies listed on the IDX for the period 2014-2017 with a sample of 24 companies. The results of the study show that (1) simultaneously Liquidity, Solvency and Activity have a positive and significant effect of 39.1% on Profitability in Property and Real Estate Companies Listed on the IDX. (2) Partially, Liquidity has a positive but not significant effect on Profitability, Solvency has a negative but not significant effect on Profitability, and Activities have a positive and significant effect on Profitability in Property and Real Estate Companies Listed on the IDX.

Penyusunan Model Laporan Keuangan Entitas Mikro Kecil Menengah Berdasarkan SAK EMKM pada EMKM Konveksi Nada Aulia Pertiwi; Hendi Rohendi; Setiawan Setiawan
Jurnal Accounting Information System (AIMS) Vol. 3 No. 1 (2020)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i1.334

This study aims to know the knowledge of EMKM Convections jeans in Soreang District regarding SAK EMKM, to find out the financial records carried out by EMKM, and to compile a model of EMKM Convection’s financial statements that are under SAK EMKM. In data collection, used snowball sampling and data analysis techniques are carried out through the stages of data reduction, evaluating EMKM’s knowledge of SAK EMKM, evaluating the suitability of the records carried out by EMKM Convection with applicable standards, namely SAK EMKM, seeing the similarity of activities contained in EMKM convection to create a model suitable for all EMKM convection and compile a model of financial statements for EMKM Convections following SAK EMKM. The results showed that the EMKM Convections in Soreang District still did not know about the existence of SAK EMKM, EMKM actors also still did a simple recording, there was no further record up to the preparation of financial statements. Besides, this study also produced a financial statement model for EMKM convections that were by the SAK EMKM.

ESG Dimensions and Stock Return Volatility: Empirical Evidence from Shariacompliant Manufacturing Firms Ghaida Aulia Purwantika; Hendi Rohendi; Mochammad Edman Syarief
Journal of Economics and Business UBS Vol. 15 No. 3 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/xv0vxz04

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) dimensions on the stock price volatility of Sharia-compliant companies listed in the Indonesian Sharia Stock Index (ISSI) within the manufacturing sector over the period 2018–2024. This study employs a quantitative approach using panel data regression. ESG is measured based on sustainability report disclosures referring to GRI Standards, while stock price volatility is calculated using the standard deviation of stock returns. The results indicate that the Environmental dimension has a significant negative effect on stock price volatility, whereas the social dimension is only significant at the 10% level and the Governance dimension shows no significant effect. These findings suggest that the market does not respond to ESG as a unified construct, but rather selectively based on the relevance of each dimension to firm-level risk. In the context of the manufacturing sector, the environmental aspect is more dominant due to its direct association with operational risk.

Does Environmental, Social, and Governance (ESG) Disclosure Lead to Greater Firm Value? Unveiling the Mediating Role of Financial Performance Hendi Rohendi; Yeti Apriliawati
KEUNIS Vol. 14 No. 1 (2026): JANUARY 2026
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v14i1.6523

Previous empirical findings on the relationship between ESG disclosure and firm value have shown inconsistent results. Some studies suggest that ESG disclosure enhances firm value, while others view it as a cost burden or a managerial tool used for personal gain. These inconsistencies create uncertainty for stakeholders in making economic decisions and indicate that previous theoretical models may be incomplete. Addressing this gap, the current study introduces a new approach by incorporating financial performance as a mediating variable in the relationship between ESG disclosure and firm value. This study utilized panel data from 51 companies listed on the Indonesia Stock Exchange, covering the period from 2015 to 2022, with a total of 357 firm-year observations. Hypothesis testing was conducted using the PLS–SEM methodology through the WarpPLS 8.0 software. The results indicate that ESG disclosure does not have a significant direct effect on firm value. This study has three contributions. First, it provides an answer to previous studies showing inconsistent directions. Second, the outcomes lend support to the proposition that financial performance bridges the influence of ESG disclosure on firm value. Third, it provides an understanding to company managers that ESG disclosure is important to improving financial performance. The implications of this research indicate that ESG disclosure can be incorporated as a strategy to improve financial performance and indirectly strengthen firm value.

Enhancing Sharia Stock Performance Through Board Commissioners’ Characteristics: The Moderating Role of Educational Level Windari Driyastutik; Mochamad Edman Syarief; Hendi Rohendi
International Journal of Islamic Business and Management Review Vol. 5 No. 1 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v5i1.1364

Purpose – This study aims to analyze the influence of the characteristics of the Board of Commissioners on sharia stock returns and explore the role of moderation of education levels in this relationship. Methodology/approach – The research method used is the regression of panel data with the Feasible Generalized Least Squares (FGLS) model. This study involves variables such as the number of board of commissioners, the frequency of meetings, the proportion of the board of commissioners, the level of education, age of members of the board of commissioners, and control variables in the form of company characteristics and macroeconomic factors, namely inflation. Findings – The results showed that the characteristics of the Board of Commissioners as a whole had no significant effect on sharia stock returns, both directly and as moderation variables by the level of education, which showed that the performance of sharia issuers was more influenced by other factors. In addition, the negative relationship between the age of the Board of Commissioners and stock returns underline the importance of a balance between experience and innovation in improving the performance of sharia issuers. These findings provide insight for sharia issuers to involve all stakeholders in strategic decisions. Novelty/value – This study shows experience alone is not enough, but innovation and adaptation to the development of digital technology is also important in the performance of the company's shares.

The Effect of Fraud Hexagon on the Potential of Fraudulent Financial Statements with Islamic Corporate Governance as a Moderation: A Study on Indonesian and Malaysian Sharia Banking Fatimah Azzahra Firdaus; Dian Imanina Burhany; Hendi Rohendi
Journal of Economics and Business UBS Vol. 15 No. 4 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/pxkdpg57

This research analyzes the influence of the Fraud Hexagon on fraudulent financial statements with Islamic Corporate Governance (ICG) as a moderator in Islamic banking in Indonesia and Malaysia, motivated by the potential for financial statement fraud in the industry despite Sharia principles emphasizing honesty and accountability. Performance pressure, weak oversight, and transaction complexity necessitate empirical testing using the Fraud Hexagon Theory approach. This research used a quantitative approach with explanatory research. The sample includes Islamic commercial banks in Indonesia and Malaysia, selected using purposive sampling based on the availability of financial and annual reports for the 2015-2024 period, yielding 140 observations for Indonesia and 150 for Malaysia. The data is secondary data organized in a panel structure and analyzed using moderated regression analysis with EViews 12. Model estimation used the Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM), selected based on the Chow, Hausman, and Lagrange Multiplier tests. The results show that the factors influencing fraudulent financial statements differ between the two countries, and Islamic Corporate Governance is proven to moderate part of that influence, particularly the financial stability dimension. This study is expected to contribute theoretically to the development of the Fraud Hexagon and Islamic Corporate Governance literature, as well as practically for management, regulators, and stakeholders in improving governance quality and minimizing fraudulent financial statement risk in Indonesia and Malaysia.

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