Garuda - Garba Rujukan Digital

Integrating Video Barcode Technology In Multimedia Spreadsheet Textbooks: A Modern Approach To Teaching Corporate Financial Statements Saputra, Irwan Adimas Ganda; Pratiwi, Vivi; Andriansyah, Eka Hendi; Rohayati, Suci; Triani, Ni Nyoman Alit; Kurnia, Amanda Dwi; Saputro, Aldi; Nilasari, Aprillia
International Humanity Advance, Business & Sciences Vol 3 No 1.1 (2025): Special Issue
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v3i1.1.624

In education, digital transformation is accompanied by the need for new teaching media innovations to address the challenges of inadequate technical skills among accounting education students, particularly regarding the use of spreadsheets for financial statement preparation. This study aims to develop class multimedia textbooks in the form of spreadsheets integrated with QR Code videos and test their validity, practicality, and effectiveness in enhancing student understanding and skills. This utilizes a Research and Development (R&D) approach with the ADDIE model, which consists of analysis, design, development, implementation, and evaluation. The product was developed with text and visualization, supplemented by video tutorials accessed through QR Codes to enrich the learning experience. The textbooks were determined to have a very high level of purported validity through expert validation. Significant classroom implementation showed strong positive effects on student learning outcomes alongside positive perceptions toward ease of use and effectiveness. This research enriches the literature on the development of technological learning media in accounting education and demonstrates innovation in integrating print and digital media. Furthermore, this innovation supports the achievement of Sustainable Development Goal (SDG) 4, which aims for high-quality, inclusive, and adaptable education in the context of the 4th Industrial Revolution (IR 4.0).

The Impact of Environmental, Social, and Governance (ESG) Risk Rating on Audit Opinions: Empirical Study on IDX80-Listed Companies (2022–2023) Hasna Nur Laila; Triani, Ni Nyoman Alit
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.410

This study investigates the influence of Environmental, Social, and Governance (ESG) Risk Rating on the likelihood of receiving a modified audit opinion among companies listed on the IDX80 index for the period 2022–2023. Employing a quantitative associative research design, the study uses binary logistic regression to analyze 144 firm-year observations drawn from 72 companies that met the criteria of publishing complete financial and sustainability reports. The ESG Risk Rating was treated as the independent variable, while leverage and return on assets (ROA) were used as control variables. Audit opinion, classified as either unqualified or modified, served as the dependent variable. The findings reveal a significant positive relationship between ESG risk and modified audit opinions, suggesting that firms with higher ESG risk (i.e., weaker ESG performance) are more likely to receive modified opinions. Conversely, leverage, liquidity show positive and significant effect, cashflow and firm size show negative effect, meanwhile ROA, firm age, and sales growth did not show significant influence. The model exhibited strong predictive ability with a classification accuracy of 91,7% and a Nagelkerke R² of 74,8%. These results highlight the importance of ESG performance in audit assessments and suggest that auditors increasingly consider non-financial information. The study implies that improving ESG practices and disclosure can enhance a company’s credibility and reduce audit risks, offering valuable insights for stakeholders, regulators, and corporate decision-makers.

Analysis of PT. X's Readiness in Fulfilling the Requirements of an Initial Public Offering (IPO) Zabrina, Zafirah Yaffa; Triani, Ni Nyoman Alit
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.408

Initial Public Offering (IPO) is a strategic step taken by companies to obtain long-term funding and enhance their credibility. This research is important because not all companies with growth potential are prepared to meet the complex and rigorous requirements of an IPO. The purpose of this study is to assess the readiness of PT. X in fulfilling IPO requirements from the perspectives of financial performance, corporate governance, and legal compliance. The research employs a qualitative approach using a single case embedded study method, through analysis of financial statements and in-depth interviews with internal company stakeholders. The results indicate that although the company shows stable asset and equity growth, there are inconsistencies in profit performance and several legal documents remain incomplete. In general, the company demonstrates initial steps toward IPO readiness, but still requires strategic improvements in financial stability and documentation. The conclusion of this study is that PT. X is not yet ready to conduct an IPO in the near future and must undertake comprehensive improvements, particularly in financial reporting, governance practices, and legal documentation, to meet the standards required of a public company.

Analysis of PT. X's Readiness in Fulfilling the Requirements of an Initial Public Offering (IPO) Zabrina, Zafirah Yaffa; Triani, Ni Nyoman Alit
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.408

Initial Public Offering (IPO) is a strategic step taken by companies to obtain long-term funding and enhance their credibility. This research is important because not all companies with growth potential are prepared to meet the complex and rigorous requirements of an IPO. The purpose of this study is to assess the readiness of PT. X in fulfilling IPO requirements from the perspectives of financial performance, corporate governance, and legal compliance. The research employs a qualitative approach using a single case embedded study method, through analysis of financial statements and in-depth interviews with internal company stakeholders. The results indicate that although the company shows stable asset and equity growth, there are inconsistencies in profit performance and several legal documents remain incomplete. In general, the company demonstrates initial steps toward IPO readiness, but still requires strategic improvements in financial stability and documentation. The conclusion of this study is that PT. X is not yet ready to conduct an IPO in the near future and must undertake comprehensive improvements, particularly in financial reporting, governance practices, and legal documentation, to meet the standards required of a public company.

The Impact of Environmental, Social, and Governance (ESG) Risk Rating on Audit Opinions: Empirical Study on IDX80-Listed Companies (2022–2023) Hasna Nur Laila; Triani, Ni Nyoman Alit
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.410

This study investigates the influence of Environmental, Social, and Governance (ESG) Risk Rating on the likelihood of receiving a modified audit opinion among companies listed on the IDX80 index for the period 2022–2023. Employing a quantitative associative research design, the study uses binary logistic regression to analyze 144 firm-year observations drawn from 72 companies that met the criteria of publishing complete financial and sustainability reports. The ESG Risk Rating was treated as the independent variable, while leverage and return on assets (ROA) were used as control variables. Audit opinion, classified as either unqualified or modified, served as the dependent variable. The findings reveal a significant positive relationship between ESG risk and modified audit opinions, suggesting that firms with higher ESG risk (i.e., weaker ESG performance) are more likely to receive modified opinions. Conversely, leverage, liquidity show positive and significant effect, cashflow and firm size show negative effect, meanwhile ROA, firm age, and sales growth did not show significant influence. The model exhibited strong predictive ability with a classification accuracy of 91,7% and a Nagelkerke R² of 74,8%. These results highlight the importance of ESG performance in audit assessments and suggest that auditors increasingly consider non-financial information. The study implies that improving ESG practices and disclosure can enhance a company’s credibility and reduce audit risks, offering valuable insights for stakeholders, regulators, and corporate decision-makers.

The Influence of Environmental, Social and Governance (ESG) Components on Debt Costs in Manufacturing Companies in Indonesia Nilammadi, Wa Ode Musmiarny; Triani, Ni Nyoman Alit; Eni, Wuryani
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 5 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i5.8265

This study aims to test and analyze the influence of environmental, social and governance components on debt costs. The subjects of the study were manufacturing sector companies listed on the IDX for the 2020-2023 period. This study uses a quantitative method using secondary data and processed using the SmartPLS application. The results of this study indicate that environmental, social and governance do not have a significant effect on debt costs. This study contributes both academically and practically. From an academic perspective, this study serves as a foundation for further research on environmental, social, governance and debt costs. From a practical perspective, companies have the opportunity to improve the quality and credibility of their corporate sustainability reports.

Fraud Triangle Analysis in Detecting Fraudulent Financial Statement: Meta-Analysis Adinata, Restu Eri; Wuryani, Eni; Triani, Ni Nyoman Alit
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 1 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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

This study aims to examine the effect of fraud triangle in detecting financial statement fraud. The fraud triangle has several factors that influence the occurrence of fraud, namely Pressure, Opportunity, and Rationalization. In this study, Pressure is proxied with Financial Stability, External Pressure, Personal Financial Need, Financial Targets. While Opportunity is proxied through Nature of Industry and Ineffective Monitoring. Meta-analysis techniques were used in this study to seek conclusions about similar individual research trends. The sample of this study amounted to 20 articles which were further carried out quantitative analysis. The results of the meta analysis show that Financial Stability, Nature of Industry, Ineffective Monitoring, and Rationalization have a positive influence on financial statement fraud. While External Pressure, Personal Financial Need, and Financial Targets has a negative influence on financial statement fraud. These results show that the three factors studied do not support financial statement fraud committed by the company. This can happen because of differences in measurement proxies in measuring variables

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