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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Management Diponegoro Journal of Accounting Al-Ahkam Global Review of Islamic Economics and Business HIGEIA (Journal of Public Health Research and Development) Jurnal Pendidikan Ekonomi & Bisnis Jurnal ASET (Akuntansi Riset) BBM (Buletin Bisnis dan Manajemen) Owner : Riset dan Jurnal Akuntansi Global Health Management Journal International Journal of Supply Chain Management EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Akuntansi 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 Jurnal Akuntansi Universitas Muhammadiyah Kupang Indonesian Journal of Global Health research Journal of Management and Entrepreneurship 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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Determinants of Corporate Financial Fraud: A Synthesis Maulidiyah, Dewi Nur; Harto, Puji
Journal of Management and Entrepreneurship Research Vol. 5 No. 1 (2024)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jmers.2024.6.05.1-48

Abstract

Objective: Corporate fraud has consistently been a subject of interest and remains an engaging topic of discussion. This paper aims to provide an understanding of the determining factors of corporate financial fraud and offer recommendations for potential variables that can be further analyzed. Research Design & Methods: This paper reviews empirical studies from the last 10 years (2013-2023) published in the ScienceDirect.com database. A total of 31 papers were analyzed. Findings: 132 determining factors were identified as influencing corporate financial fraud. The most frequently investigated factors are financial ratios. Meanwhile, recent studies have increasingly linked financial fraud to board characteristics and external corporate factors. Overall, corporate financial fraud is driven by two key sources: internal and external factors, encompassing a variety of aspects such as economic, social, and political influences. Contribution & Value Added: This paper provides valuable insights for developing an effective fraud prevention and detection model for corporations.
Maximizing Agency Theory in Integrated Reporting of Companies Listed in Kompas100 Index Widhiastuti, Ratieh; Harto, Puji
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol. 10 No. 1 (2022): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed)
Publisher : Faculty of Economics, Universitas Negeri Indonesia,Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPEB.010.1.1

Abstract

This study aimed to examine the effect of the audit committee, independent commissioners and stakeholder pressure on integrated reporting either directly or moderated by profitability. The object of research was companies listed in Kompas100 index for three consecutive years from 2018-2020. The research sample was determined by using purposive sampling method, and obtained 231 units of analysis. The analysis tool used descriptive and moderated regression analysis. The results of the descriptive analysis showed that on average the number of audit committees and independent commissioners was ideal and according to the rules, institutional ownership was more than 50% of all companies in all industrial sectors. The test results showed that the audit committee and stakeholder pressure had a significant positive effect on integrated reporting, while the independent commissioner had a significant negative effect. Profitability was able to weaken the effect of the audit committee, strengthen the effect of independent commissioners, and was not able to moderate the effect of stakeholder pressure on integrated reporting. Suggestions from this study are to increase the number of audit committees and independent commissioners for the company indexed Kompas100 that does not meet the minimum standards, as a form of corporate responsibility and a form of company compliance with OJK rules.
The Moderating Role of Profitability in The Relationship Liquidity and Leverage on Financial Distress in Islamic Banking Nur Kholis; Ghozali, Imam; Harto, Puji
Global Review of Islamic Economics and Business Vol. 13 No. 2 (2025)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2025.132-05

Abstract

The purpose of this study is to examine the role of profitability in moderating the relationship between liquidity and leverage on financial distress in Islamic banking. This study uses a quantitative descriptive approach, and the panel data analysis method is implemented using E-views 12. The sample Islamic banking companies listed on The Financial Services Authority (OJK) for a period of four years, namely the 2021-2024 period. The sampling technique employs purposive sampling to collect company data that matches the specified criteria. The results showed that the liquidity ratio does not have a significant effect on financial distress, while leverage has a significant effect on financial distress. Profitability is unable to moderate the relationship between the liquidity ratio and financial distress, but profitability is able to moderate the relationship between leverage and financial distress. The implications of this study help to understand the development and performance of the companies studied and can be used as input and consideration for companies in taking steps to prevent bankruptcy.
Efisiensi Biaya dalam Perawatan Stroke Non-Hemoragik: Studi Kasus di Rumah Sakit Islam Sunan Kudus Mubarok, Chusnul; Suryawati, Chriswardani; Harto, Puji
Jurnal Ekonomi Kesehatan Indonesia Vol. 9, No. 2
Publisher : UI Scholars Hub

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

Abstract

Stroke is one of the leading causes of morbidity and mortality globally, with over 12 million new cases each year. In Indonesia, the prevalence of stroke increased from 8.3% in 2007 to 12.1% in 2013, with the age group of 55-64 years recording the highest prevalence. This study aims to analyse the actual costs of non-hemorrhagic stroke care for patients under the National Health Insurance (JKN) at the Islamic Hospital of Sunan Kudus using the Activity-Based Costing (ABC) method. A descriptive quantitative method was applied, collecting data from hospitalised non-hemorrhagic stroke patients during 2023. The results showed a discrepancy between actual costs and INA-CBGs tariffs, with the average actual cost reaching Rp3.146.184, which is lower than the hospital tariff of Rp5.762.965 and the INA-CBGs tariff of class iii Rp4.036.200. CRR1 reaching 183.13% indicates that the hospital tariff includes unit costs with a significant surplus. Meanwhile, CRR2 at 128.30% shows that the INA-CBGs tariff also covers actual costs, but with a smaller margin. This discrepancy financially burdens the hospital, especially for class 3 patients. This study recommends evaluating the hospital's tariff structure and improving compliance with clinical pathways to enhance cost efficiency and service quality. Thus, applying the ABC method is expected to provide more accurate cost information and support more effective management of BPJS claims.
The Role of Law in the Implementation of Islamic Social Reporting: A Case Study of Islamic Banking in Asia Warno, Warno; Achmad, Tarmizi; Harto, Puji; Pangayow, Bill
Al-Ahkam Vol. 35 No. 2 (2025): October
Publisher : Faculty of Sharia and Law, Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/ahkam.2025.35.2.27677

Abstract

This study aims to analyze the influence of government regulation on the implementation of Islamic Social Reporting (ISR) in Islamic banking across five countries: Indonesia, Malaysia, Kuwait, the United Arab Emirates, and Bahrain. ISR is a form of sustainability reporting based on Sharia principles, covering six main dimensions: responsibility to fund providers, employees, society, the environment, products, and compliance with regulations. This study employs a qualitative approach using content analysis of annual and sustainability reports of Islamic banks from 2014 to 2023. The findings show that regulations such as POJK No. 51/2017 in Indonesia, the Islamic Financial Services Act (IFSA) 2013 and ESG Guidelines in Malaysia, sustainability policies from the Central Bank of Kuwait, the Securities and Commodities Authority (SCA) guidelines in the United Arab Emirates, and reporting standards from the Central Bank of Bahrain have contributed to improvements in ISR practices, both in terms of formal compliance and the substance of the content. However, most reporting remains administrative in nature and does not fully reflect the values of maqāṣid al-sharī’a. Therefore, this study recommends strengthening regulations that not only mandate reporting but also emphasize quality, depth, and the integration of Islamic values into sustainability practices in Islamic banking to achieve meaningful social and environmental.
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.
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: 10.54443/morfai.v6i1.4712

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.
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 Manasikana, Arina; Suryawati, Chriswardani; Harto, Puji
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
Co-Authors Abdul Rohman Abdul Rohman Adhisuryo, Raghutama Haryo Adhitya Rachmadan Aditama, M Danial Prasetiyo Alaydrus, Nur Amirudin, Ivan Ananda Dian Damayanthi Andik Yulianto Andri Prastiwi Anjari Wahyu Wardhani Anjari Wahyu Wardhani Annisa’ Dwi Rahmawati Cahya Ruwita Christian Johanes Doi Deanita Sari Dian Anggraeni Berutu Dian Panca Putra Nandika Endri Parwanto Fadhillah Rahmadhani Wahyunintya Fahim Rosyidi, Fahim Fenny Apriliani Firdhausy, Hima Sakina Firza Arieska Habbi Irsyada Haq Hanifah, Risti Hanifah Hararja, Surya Idayu Rahmadewi Imam Ghozali Indah Mutiara Dani Indita Azisia Risqi Joko Prasetiyo Joseph Herbert Julia Safitri Manasikana, Arina Mani, Andra Ruyus Maulidiyah, Dewi Nur Mochamad Yahdi Khairin Mubarok, Chusnul Nisrina Widayuni Niswah Baroroh Noor Faizah Ariyani Nur Kholis Pamungkas, Nugroho Pangayow, Bill J.C Pratama, Galih Satyawan Yudha Prima, Adnan Dianda Puspitasari, Hana Pradipta Ratieh Widhiastuti Ratieh Widhiastuti Reni Sekar Kuningsih Risti Hanifah Hanifah 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 Warno Warno