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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Management Diponegoro Journal of Accounting Global Review of Islamic Economics and Business HIGEIA (Journal of Public Health Research and Development) Jurnal Pendidikan Ekonomi & Bisnis Jurnal ASET (Akuntansi Riset) Owner : Riset dan Jurnal Akuntansi Global Health Management Journal International Journal of Supply Chain Management EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Proaksi Akurasi : Jurnal Studi Akuntansi dan Keuangan Contagion: Scientific Periodical Journal of Public Health and Coastal Health Journal of Islamic Accounting and Finance Research Reviu Akuntansi dan Bisnis Indonesia Jurnal Akuntansi Universitas Muhammadiyah Kupang Indonesian Journal of Global Health research Journal La Sociale Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) BULETIN BISNIS & MANAJEMEN (BBM) Research Horizon Accounting Analysis Journal Jurnal Ekonomi Kesehatan Indonesia Economic and Business Horizon
Puji Harto
Faculty Of Economics And Business, Universitas Diponegoro, Semarang, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Real Earnings Management dan Kecurangan Laporan Keuangan Selama Pandemi Covid-19 Fadhillah Rahmadhani Wahyunintya; Puji Harto
Jurnal Proaksi Vol. 10 No. 4 (2023): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i4.4914

Abstract

Dampak pandemi covid-19 diindikasikan meningkatkan perusahaan dalam melakukan kecurangan laporan keuangan. Kecurangan laporan keuangan dapat terjadi melalui manajemen laba yang dilakukan dengan intensitas yang berlebihan. Fokus penelitian ini adalah real earnings management untuk menganalisis pengaruhnya terhadap kecurangan laporan keuangan selama pandemi covid-19. Penelitian ini menggunakan metode korelasional dengan pendekatan kuantitatif. Populasi penelitian sebanyak 438 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2022. Pemilihan sampel menggunakan teknik proportional random sampling dengan jumlah sampel 243 pengamatan.  Teknik analisis data dilakukan dengan regresi logistik. Hasil penelitian membuktikan bahwa real earnings management dengan proksi abnormal cash flow operation dan abnormal discretionary expenses berpengaruh positif terhadap kecurangan laporan keuangan. Hasil penelitian lainnya menunjukkan bahwa real earnings management yang diproksikan oleh abnormal productions cost tidak berpengaruh terhadap kecurangan laporan keuangan. Penelitian ini memberikan kontribusi bagi regulator dalam merancang kebijakan untuk mencegah kecurangan laporan keuangan, terutama pada saat pandemi covid-19.
ANALYSIS OF DIFFERENCES IN FINANCIAL PERFORMANCE OF CONVENTIONAL COMMERCIAL BANKS IN INDONESIA IMPLEMENTING COVID-19 RESTRUCTURING POLICIES Andik Yulianto; Puji Harto
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 4 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i4.2336

Abstract

This study analyzes the differences and effects of credit restructuring policies on the financial performance of Conventional Commercial Banks in Indonesia during the normal period (2017–2019) and the Covid-19 pandemic (2020–2022). Financial performance is measured through the capital adequacy ratio (CAR), credit quality (NPL), liquidity (LDR), and profitability (ROA). The fixed factor in this study is credit restructuring, while the covariate is the amount of credit. The sample includes 56 Conventional Commercial Banks that implemented credit restructuring policies in the period 2017–2022. Data analysis was carried out using the t-test to compare the average values ​​between groups, and the MANCOVA test to analyze the relationship and influence between variables. The results of the study showed significant differences in CAR, LDR, and ROA, but not in NPL, between the normal and pandemic periods. In addition, credit restructuring policies and the amount of credit together have a significant effect on the financial performance (CAR, NPL, LDR, and ROA) of banks during both periods. This study confirms the importance of credit restructuring policies in influencing bank performance in different economic conditions.
Peran Implikasi Good Corporate Governance dalam Pendeteksian Fraudulent Financial Statement Menggunakan Fraud Hexagon Theory aini, sarifa; Harto, Puji
Eqien - Jurnal Ekonomi dan Bisnis Vol 14 No 04 (2025): Journal Of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v14i04.2204

Abstract

Detecting fraudulent financial statements in Indonesia’s property, real estate, and construction sector during 2017–2023, this study adopts the Fraud Hexagon Theory with the moderating role of Good Corporate Governance (GCG). The six fraud elements are measured using the following proxies: personal financial need (pressure), effective monitoring (opportunity), auditor change (rationalization), director change (capability), CEO duality (arrogance), and political connection (collusion). GCG is examined as a moderator to assess whether it strengthens or weakens the relationship between these fraud factors and financial statement fraud. A total of 205 observations from 34 IDX-listed firms were analyzed using multiple linear regression and moderation analysis via SPSS version 26. The results show that none of the six fraud hexagon components have a significant direct effect on fraudulent financial statements. However, GCG is found to moderate and weaken the influence of political connections on financial fraud, though it fails to moderate other fraud elements. This suggests that while GCG can serve as a safeguard against politically driven fraud, it is not consistently effective across all fraud dimensions. Future research should refine fraud detection models by exploring alternative variables and enhancing the operationalization of fraud proxies within the Fraud Hexagon framework.
Activity Based Costing and Cost Recovery Rate of Ureteroscopy Under Indonesia's INA-CBGs Payment System Arina Manasikana; Chriswardani Suryawati; Puji Harto
Contagion: Scientific Periodical Journal of Public Health and Coastal Health Vol 7, No 3 (2025): CONTAGION
Publisher : Universitas Islam Negeri Sumatera Utara, Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/contagion.v7i3.26193

Abstract

Universal Health Coverage (UHC) sustainability in Low-and Middle-Income Countries (LMICs) hinges on adequate Diagnosis-Related Group (DRG) tariffs, which frequently fail to cover the true cost of complex, high-technology procedures. This study aimed to estimate the actual unit cost of 360 Ureteroscopy (URS) encounters (January-December 2023) using Activity-Based Costing (ABC) and assess the resultant Cost Recovery Rate (CRR) under Indonesia's INA-CBGs payment system. A retrospective descriptive quantitative design cost analysis was performed at RSI Sultan Agung Semarang. The ABC unit cost ranged from IDR 9.322.737 (Class I) to IDR 8.322.737 (Class III). Compared to the INA-CBGs tariff, a significant and consistent deficit was found exclusively in Class III procedures, yielding the lowest CRR of 69%. The deficit was primarily driven by high expenditure on imported consumables and Operating Room time. Conclusion and Contribution: The INA-CBGs tariff is structurally inadequate for high-severity URS cases, threatening hospital financial sustainability. This study provides the first ABC micro-costing evidence linked to INA-CBGs for urological procedures, offering critical data to policymakers for a targeted tariff review and enabling hospital management to optimize key cost drivers Keywords: Diagnosis-Related Groups, Activity-Based Costing (ABC), Cost Recovery Rate (CRR), Ureteroscopy (URS), Universal Health Coverage (UHC), Unit Cost
Kinerja PT Bank Syariah Indonesia, Tbk setelah Merger: Apakah Lebih Baik? Yunistiyani, Vina; Harto, Puji
Reviu Akuntansi dan Bisnis Indonesia Vol. 6 No. 2 (2022): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v6i2.15621

Abstract

Latar Belakang: Pemerintah senantiasa mendorong pertumbuhan ekonomi syariah di Indonesia melalui pengembangan industri halal yang didukung kemajuan perbankan syariah, salah satunya melalui merger PT Bank Syariah Indonesia Tbk (BSI). Merger bertujuan untuk menguatkan posisi bank syariah di Indonesia sekaligus membuka peluang BSI untuk bersaing dan menarik minat investor. BSI berusaha menjalankan amanah nasabah dan stakeholder dengan baik melalui keseriusannya dalam menjalankan aktivitas perbankan, baik pengelolaan dana maupun penyaluran pembiayaan. Keberhasilan merger salah satunya dinilai dari kinerja keuangan yang mengalami perbaikan dibanding sebelumnya.Tujuan: Tujuan yang ingin dicapai dari hasil penelitian ini adalah menganalisis perbedaan kinerja BSI sebelum dan setelah merger menggunakan indikator risk profile, good corporate governance, earning dan capital (RGEC) yang diperoleh dari laporan tahunan perusahaan.Metode Penelitian: Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dengan sampel BSI. Periode penelitian selama 6 tahun sebelum merger dari tahun 2015-2020 dan 1 tahun setelah merger pada 2021. Analisis yang digunakan adalah statistik deskriptif dan uji Mann Whitney.Hasil Penelitian: Hasil penelitian menunjukkan terdapat perbedaan Return on Asset (ROA), sedangkan Non Performing Financing (NPF), Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR) dan Good Corporate Governance (GCG) sebelum dan setelah merger tidak ada perbedaan. NPF, ROA dan CAR mengalami perbaikan, sedangkan FDR turun dan GCG tetap.Keterbatasan Penelitian: Data setelah merger terbatas 1 tahun dan terdapat rasio-rasio lainnya yang tidak diteliti sesuai pedoman RGEC.Keaslian/Kebaruan Penelitian: Penelitian ini menjawab kesenjangan penelitian terdahulu terkait kinerja setelah merger dan pengukuran GCG menggunakan hasil self-assessment sesuai No. 10/SEOJK.03/2014 tentang tingkat kesehatan BUS dan UUS.
Economic Burden of Diabetic Foot Ulcers Across Nations: A Scoping Review Nur Alaydrus; Chriswardani Suryawati; Puji Harto
Indonesian Journal of Global Health Research Vol 7 No 3 (2025): Indonesian Journal of Global Health Research
Publisher : GLOBAL HEALTH SCIENCE GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/ijghr.v7i3.5719

Abstract

Diabetic foot ulcers (DFUs) are among the most severe complications of diabetes mellitus, leading to significant morbidity, hospitalizations, and healthcare costs. The economic burden of DFU treatment is primarily driven by hospitalization expenses, surgical interventions, and complications such as nephropathy, retinopathy, gangrene, and osteomyelitis. Objective: This study examines the direct medical costs associated with DFU inpatient care, identifying key cost drivers and variations across different healthcare systems. Method: A scoping review was conducted using PubMed, PubMed Central, and ScienceDirect to analyze peer-reviewed studies published between 2014 and 2024. The review focused on DFU-related hospitalization costs, surgical expenditures, and the impact of comorbidities on financial burden. Results: Hospitalization constituted the largest cost component, with expenses escalating due to surgical procedures, particularly amputations. Economic disparities between high-, middle-, and low-income countries influenced DFU-related expenditures, highlighting differences in treatment accessibility and cost structures. Conclusions: Standardized management strategies and cost-effective interventions are essential to optimize resource allocation and improve patient outcomes. This study provides insights into the financial challenges of DFU treatment, emphasizing the need for healthcare policy reforms to mitigate economic burden and enhance care efficiency.
ANALYSIS OF THE IMPACT OF COVID-19 ON THE CAPITAL OF RURAL BANKS (BPR) AND SHARIA RURAL BANKS (BPRS) IN THE JAVA-BALI REGION Dian Panca Putra Nandika; Puji Harto
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 1 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18640943

Abstract

The COVID-19 pandemic has put significant pressure on banking stability, including for Rural Banks (BPR) and BPRS, which are more vulnerable than commercial banks. This situation necessitates an understanding of how internal and external factors influence the capital strength of regional banks, particularly in the Java-Bali region, which has distinct economic dynamics. This study analyzes the factors influencing the Capital Adequacy Ratio (CAR) of Rural Banks (BPR) in the Java-Bali region during the 2019 Q4 – 2024 Q4 period. Using panel data of 180 BPRs and the Random Effects Model (REM) estimation method, this study examines the effects of COVID-19, regional characteristics (Bali dummy), profitability (ROA), operational efficiency (BOPO), bank size (log total assets), and market concentration (log HHI) on CAR. The results showed that Covid-19 had a negative and significant impact on CAR, indicating a weakening of the capital position of rural banks (BPRs) during the pandemic. Profitability had a positive effect on CAR, while operational inefficiency (high BOPO) and larger bank size were associated with lower CAR. Conversely, location (Bali) and market concentration variables did not show a significant effect. These findings confirm that BPRs' internal performance, particularly profitability, efficiency, and asset growth management, are key factors in strengthening capital buffers, while external shocks such as Covid-19 remain a risk that needs to be anticipated.
PENGARUH BOARD CHARACTERISTICS TERHADAP ESG PERFORMANCE DENGAN FAMILY OWNERSHIP SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang terdaftar di Bursa Efek Indonesia Periode Tahun 2021-2023) Dimas Farizki; Puji Harto
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the effect of Managerial Ability, CEO Tenure, and Board Diversity on ESG (Environmental, Social, and Governance) performance, with Family Ownership  as a moderating variable. As control variables, this study also considers firm size, ROA (Return on Assets), and leverage.The study uses a moderated regression analysis approach to examine the relationships between these variables. Data were collected using a purposive sampling technique, with a sample of 58 companies listed on the Indonesia Stock Exchange during the period of 2021-2023.The results show that Managerial Ability, CEO Tenure, and Board Diversity do not have a significant effect on ESG performance. Furthermore, Family Ownership  was found to moderate the relationship between board characteristicss and ESG performance. These findings contribute to the understanding of the factors influencing ESG performance in Indonesian companies and have implications for board governance policies and corporate sustainability strategies.
PENGARUH TATA KELOLA PERUSAHAAN DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA (Studi Empiris Perusahaan yang Melakukan IPO di Bursa Efek Indonesia Tahun 2021-2023) Rizky Ramadhan; Puji Harto
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of corporate governance and investment opportunity set (IOS) on earnings quality, by considering control variables such as company size, profitability, and cash holding. The independent variables tested in this study are board diversity, executive compensation, interlocking directorship, and investment opportunity set (IOS), while earnings quality serves as the dependent variable. This study focuses on companies conducting Initial Public Offerings (IPOs) on the Indonesia Stock Exchange (IDX) in the period 2021 to 2023. The research sample was taken using a purposive sampling method, resulting in 292 observations obtained from company prospectuses, financial statements, and published annual reports. Data analysis was carried out using multiple linear regression after conducting classical assumption tests including normality, multicollinearity, autocorrelation, and heteroscedasticity tests. The results of the study indicate that board diversity and investment opportunity set (IOS) have a significant negative effect on earnings quality, while executive compensation and interlocking directorship do not show a significant effect on earnings quality. As for the tested control variables, company size and profitability show a significant negative effect on earnings quality. Meanwhile, cash holding does not have a significant effect on earnings quality.
PENGARUH TINGKAT KESEHATAN BANK TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LAPORAN KEUANGAN SEBAGAI PEMODERASI Hesti Kumala Sari; Puji Harto
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze  the effect of bank soundness on firm value, with financial reporting quality as a moderating variable. The dependent variable in this research is firm’s value, while the independent variable consists of bank health indicators, including risk profile, corporate governance (GCG), earnings, and capital. The moderating variable is financial reporting quality, specifically accrual quality, and control variables include firm size and firm age. The population of this study comprises banking companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sample selection method used was purposive sampling method. The result were obtain as many as 171 observations over 4 years. Data analysis was conducted using multiple linear regression in SPSS.The findings indicate that the capital has a positive effect on firm value, while GCG, earning, and risk profile do not have a significant impact on firm value. Additionally, financial reporting quality does not moderate the relationship between risk profile, GCG, earning, and capital with firm’s value.
Co-Authors Abdul Rohman Abdul Rohman Adhisuryo, Raghutama Haryo Adhitya Rachmadan Aditama, M Danial Prasetiyo Amirudin, Ivan Ananda Dian Damayanthi Andik Yulianto Andri Prastiwi Anjari Wahyu Wardhani Anjari Wahyu Wardhani Annisa’ Dwi Rahmawati Arina Manasikana Cahya Ruwita Christian Johanes Doi Deanita Sari Dian Anggraeni Berutu Dian Panca Putra Nandika Dimas Farizki Endri Parwanto Fadhillah Rahmadhani Wahyunintya Fahim Rosyidi, Fahim Fenny Apriliani Firdhausy, Hima Sakina Firza Arieska Habbi Irsyada Haq Hanifah, Risti Hanifah Hararja, Surya Hesti Kumala Sari Idayu Rahmadewi Imam Ghozali Indah Mutiara Dani Indita Azisia Risqi Joko Prasetiyo Joseph Herbert Julia Safitri Mani, Andra Ruyus Mochamad Yahdi Khairin Mubarok, Chusnul Nisrina Widayuni Niswah Baroroh Noor Faizah Ariyani Nur Alaydrus Nur Kholis Pamungkas, Nugroho Pratama, Galih Satyawan Yudha Prima, Adnan Dianda Puspitasari, Hana Pradipta Ratieh Widhiastuti Ratieh Widhiastuti Reni Sekar Kuningsih Risti Hanifah Hanifah Rizky Ramadhan Safira Alifah Sanjoyo, Eli Santi Puspita Sari Sarifa Aini SATRIYAS ILYAS Shifa, Dzauqy Silvia Ratih Puspita Sri Rahayu Surya Raharja Tarmizi Achmad Tri Junawatiningsih Tri Junawatiningsih, Tri Tri Riczqi Srihadi Putri Tri Wahyuni Umi Hanafi Usman, Maulana Utomo, Mohamad Nur Wardhani, Anjari Wahyu Warno Warno Yunistiyani, Vina