Article Per Year (5 Year)
p-Index From 2021 - 2026
1.971
P-Index
This Author published in this journals
All Journal EL-MUHASABA The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Akuntansi Bisnis Jurnal Ilmiah Akuntansi dan Finansial Indonesia Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) Prosiding Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung Prosiding Seminar Nasional Pengabdian Masyarakat Khidmat: Journal Community Service
Daniel Sugama Stephanus
Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Ma Chung
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 20 Documents
Search

 1   2 
PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA BUMN GO PUBLIC INDONESIA Suryakusuma, Andy; Stephanus, Daniel Sugama
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 10 No 2 (2023): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v10i2.785

Abstract

Financial statement fraud is a problem that often occurs in Indonesia and causes many losses. Therefore, the purpose of this study is to detect the emergence of potential fraud against financial statements using hexagon fraud analysis. Hexagon fraud analysis there are six dominant factors that can trigger the emergence of fraud against financial statements, namely pressure, opportunity, rationalization, capability, arrogance, and collusion. Pressure is projected with financial targets and personal financial needs, opportunities are projected with the nature of industry and audit quality, rationalization is projected with auditor opinions, the ability to be projected with CEO tenure, arrogance is projected with CEO duality and collusion is projected with political connection. The dependent variables in this study were measured using the F-Score Model to find out how much potential for fraud on financial statements. In this study, the population sample was determined by the criteria of state-owned companies listed on the Indonesia Stock Exchange, for the last 5 years, namely, 2017--2021 which have always reported their financial statements in rupiah. Quantitative methods are supported by panel data regression analysis techniques as well as hypothesis tests using the T test, as well as the determination coefficient test being the method used in this study. The results of this study show that financial targets, personal financial needs, nature of industry, audit quality, opinion auditors, CEO tenure, CEO duality and political connection have no influence on the potential emergence of fraud against financial statements.
PEMAHAMAN KONSULTAN PAJAK TERHADAP PENGHINDARAN PAJAK BERDASARKAN FENOMENOLOGI TRANSENDENTAL HUSSERL Caroline, Yoan; Stephanus, Daniel Sugama
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2024): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v11i1.863

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana kedalaman pemahaman tentang penghindaran pajak berdasarkan perspektif konsultan pajak. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif dengan paradigma interpretif dan pendekatan fenomenologi transendental Husserl. Fenomenologi transendental Husserl didasari pada pengalaman hidup dari konsultan pajak. Teknik pengumpulan data yang digunakan adalah menggunakan metode wawancara, observasi, dan studi dokumentasi. Informan dalam penelitian ini ditujukan kepada empat konsultan pajak IKPI Kota Malang. Pemilihan konsultan pajak sebagai informan didasarkan karena konsultan pajak adalah seseorang yang memberikan jasa profesional kepada wajib pajak untuk melaksanakan hak dan memenuhi kewajiban perpajakannya, khususnya melakukan penghematan pajak dalam bentuk penghindaran pajak sesuai dengan undang-undang yang berlaku. Data dianalisis secara deskriptif melalui pendekatan fenomenologi transendental Husserl, yakni epoche, reduksi transendental, variasi imajinasi, serta sintetis makna dan esensi. Hasil penelitian ini menunjukkan bahwa konsultan pajak memahami dengan baik mengenai esensi dasar penghindaran pajak, motif wajib pajak dalam melakukan tindakan penghindaran pajak, hukum terkait penghindaran pajak, dan cara melakukan penghindaran pajak. Penghindaran pajak dipandang konsultan pajak sebagai usaha menghindari pajak yang diwujudkan ke dalam bentuk penghematan pajak secara efisien dengan tidak melanggar ketentuan peraturan perundang-undangan perpajakan. Konsultan pajak mengetahui dan menganggap bahwa secara legalitas hukum, penghindaran pajak tidak termasuk ke dalam pelanggaran hukum dan masuk ke dalam lingkup legal.
Eksplorasi Paradigma dan Praktik Akuntansi Keberlanjutan dalam Tujuan Pembangunan Berkelanjutan di Indonesia Anugrah, Audito Aji; Stephanus, Daniel Sugama
Prosiding Seminar Nasional Ekonomi dan Bisnis Vol. 3 (2023): Prosiding Seminar Nasional Ekonomi dan Bisnis
Publisher : Ma Chung Press

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

Abstract

Akuntansi Keberlanjutan pengembangan cabang keilmuan Akuntansi yang berfokus pada praktik-praktik ekonomi berkelanjutan. Keilmuan Akuntansi tidak hanya berfokus dan beriorientasi kepada profit saja, namun juga mengukur nilai dampak aktivitas sosial dan lingkungan Perusahaan. Akuntansi Keberlanjutan merupakan penggabungan antara keilmuan Akuntansi Sosial dan Akuntansi Lingkungan. Pergeseran bisnis saat ini hampir menyeluruh untuk berorientasi pada keberlanjutan. Pandangan tersebut dipengaruhi sebuah pandangan melalui Teori Tripple Bottom Line. Selain sektor bisnis, seluruh negara secara global saat ini menerapkan konsep Tujuan Pembangunan Berkelanjutan (Sustainable Development Goals) yang terdiri dari 17 Indikator pembangunan. Indonesia sebagai salah satu negara dari Anggota Perserikatan Bangsa-Bangsa (PBB) juga menjadikan Tujuan Pembangunan Berkelanjutan (TPB) sebagai indikator dalam Pembangunan nasional. Indikator tersebut dijadikan landasan dengan diterbitkannya regulasi Peraturan Presiden Nomor 59 Tahun 2017 tentang Pelaksanaan Pencapaian Tujuan Pembangunan Berkelanjutan. Melalui artikel ini, harapannya dapat menjadi sebuah eksplorasi paradigma bersama terkait bidang kajian keilmuan Akuntansi Keberlanjutan dan juga praktik-praktik akuntansi keberlanjutan didalam sektor bisnis. Selain itu, melalui artikel ini akan memberikan peluang dan tantangan dalam mempelajari keilmuan akuntansi serta bagaimana keilmuan ini berdampak terhadap kepada para pemangku kepentingan. Peluang dan Tantangan ini menjadi perhatian bersama dan menjadi bagian dari fokus bersama untuk dihadapi. Agar para pemangku kepentingan dapat bersinergi dalam menerapkan keilmuan Akuntansi Keberlanjutan bersama-sama untuk Tujuan Pembangunan Berkelanjutan.
The Role of Carbon Emission Disclosure in Moderating Profitability and GCG on Firm Value in Indonesia Tedja, The Wechen Abraham; Stephanus, Daniel Sugama; Suganda, Tarsisius Renald; Pratama, Bagas Brian
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/pnxp0y92

Abstract

This study aims to examine the relationship between profitability and good corporate governance (GCG), measured through independent commissioners, institutional ownership, managerial ownership, and gender diversity, on firm value, with carbon emission disclosure as a moderating variable. This study employs the panel data regression method using a sample of energy sector companies listed on the Indonesia Stock Exchange from 2019 to 2023.  The findings suggest that profitability significantly enhances firm value, whereas independent commissioners and gender diversity have a negative impact. On the other hand, institutional ownership and managerial ownership do not show any effect. Additionally, carbon emission disclosure can positively moderate the relationship between independent commissioners, institutional ownership, and gender diversity with firm value. However, carbon emission disclosure negatively moderates the relationship between profitability and managerial ownership with firm value. The findings of this study can serve as a reference for companies in addressing environmental responsibility disclosures and provide recommendations for the government to consider policies regarding carbon emission disclosure in sustainability reporting.
DETERMINANTS OF CARBON EMISSION DISCLOSURE IN ENERGY COMPANIES IN INDONESIA Wiguna, Roy Saputra; Stephanus, Daniel Sugama; Pratama, Bagas Brian
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol. 23 No. 1 (2025)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v23i1.52284

Abstract

ABSTRACTBy 2060, Indonesia has a goal of achieving net zero emissions. Indonesia has raised its carbon emission reduction target in the contribution statement determined nationally by the Nationally Determined Contribution and as a step to support the achievement of net zero emissions, the President of the Republic of Indonesia Joko Widodo officially launched IDXCarbon. This research is quantitative research that uses legitimacy theory and stakeholder theory. The focus of this research is on the energy producing industry as the largest contributor to greenhouse gas emissions. This research aims to examine the factors that influence the disclosure of carbon emissions by energy companies in Indonesia. Indonesia's carbon emission disclosure procedures are voluntary or self-driven. The independent variables used include carbon emission intensity, profitability, leverage and environmental performance. The research results show that leverage has a significant negative influence on carbon emission disclosure, while other variables such as carbon emission intensity, profitability and environmental performance have no effect on carbon emission disclosure. The relationship between carbon emission intensity, profitability, leverage and environmental performance and carbon emission disclosure is not always consistent. These factors are not always the primary predictors in a company's decision to report carbon emissions, and it is important to consider the company's specific context and external factors in analyzing carbon emissions disclosures.Keywords: Carbon Emission Disclosure; Environment; Net Zero Emission ABSTRAKPada tahun 2060, Indonesia memiliki tujuan untuk mencapai net zero emission. Indonesia telah menaikkan target pengurangan emisi karbon dalam pernyataan kontribusi yang ditentukan secara nasional oleh Nationally Determined Contribution serta sebagai langkah untuk mendukung pencapaian net zero emission ini Presiden Republik Indonesia Joko Widodo secara resmi meluncurkan IDXCarbon. Penelitian ini menggunakan penelitian kuantitatif menggunakan teori legitimasi dan stakeholder. Fokus penelitian pada industri sektor energi sebagai penyumbang terbesar emisi gas rumah kaca dengan tujuan menguji faktor-faktor yang memengaruhi pengungkapan emisi karbon perusahaan energi di Indonesia. Prosedur pengungkapan emisi karbon Indonesia bersifat sukarela. Variabel independen meliputi carbon emission intensity, profitabilitas, leverage, dan kinerja lingkungan. Hasil penelitian menunjukkan leverage berpengaruh negatif yang signifikan terhadap carbon emission disclosure sedangkan variabel lain yaitu carbon emission intensity, profitabilitas, dan kinerja lingkungan tidak berpengaruh terhadap carbon emission disclosure. Hubungan antara carbon emission intensity, profitabilitas, leverage, dan kinerja lingkungan terhadap pengungkapan emisi karbon tidak selalu konsisten. Faktor-faktor tersebut tidak sepenuhnya menjadi prediktor utama keputusan perusahaan untuk melaporkan emisi karbon dengan penting mempertimbangkan konteks spesifik perusahaan dan faktor eksternal dalam menganalisis pengungkapan emisi karbon.Kata Kunci: Carbon Emission Disclosure; Lingkungan; Net Zero Emission
Pengaruh Governance, Risk, and Compliance, dan Intellectual Capital terhadap Kinerja Perusahaan dengan Leverage sebagai Pemoderasi Carolina, Sienny Jesica; Stephanus, Daniel Sugama; Pratama, Bagas Brian
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 12 No 2 (2025): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v12i2.1033

Abstract

Financial performance is one of the factors that can show how well a company achieves its goals. Governance, Risk, Compliance (GRC) serves as a new assessment tool to measure a company's financial performance because recently, companies are expected not only to focus on their profits but also on their business environment. The implementation of GRC and IC cannot be separated from the activities of achieving the company's financial performance. The addition of value added to employees will help the implementation of effective governance, risk management, and compliance functions, which is one of the solutions for organizations in both the public and private sectors. This research is quantitative research that uses resource-based theory. The sample used in this research is companies that won the Top GRC Award from 2019 to 2022, both listed and unlisted on the Indonesia Stock Exchange. The independent variables used include governance, risk, compliance, and intellectual capital. The moderating variable used is leverage. The control variable used is company size. The results show that GRC has a significant effect on financial performance, while intellectual capital does not have a significant effect on financial performance. Leverage can only moderate the relationship between GRC and financial performance, and leverage cannot moderate the relationship between IC and financial performance.
The implementation of forensic accounting and investigative audit in the BPKP of East Nusa Tenggara Province Pamungkas, Afdil Galang; Stephanus, Daniel Sugama
The Indonesian Accounting Review Vol. 8 No. 1 (2018): January - June 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i1.1307

Abstract

This study aims to explore and analyze (1) the effect of the implementation of forensic accounting on fraud prevention; (2) the effect of the implementation of forensic accounting on fraud detection; and (3) the effect of the implementation of investigative audit on fraud disclosure in regional fi nancial management. The research method used in this study is descriptive qualitative method that examines some information derived from informants through in-depth interview. The results of the research analysis show that there are some problems or weaknesses in the implementation of forensic accounting, such as uneven SPIP maturity level, employees of agencies that are resistant to FCP implementation, the implementation of SIMDA that is not maximal, the absence of EDP laboratories in the BPKP of East Nusa Tenggara, and discrepancies in budget estimates on the implementationof the probity audit. In addition, there are weaknesses in the implementation of investigative audits, where fraud disclosure in the BPKP is based solely on request.
Penerapan Dashboard Excel Otomatis untuk Meningkatkan Tata Kelola dan Konsistensi Pencatatan Keuangan UMKM Angelene, Deana Putri; Hartati, Hartati; Stephanus, Daniel Sugama; Suganda, Tarsisius Renald; Cahyadi, Rino Tam; Pratama, Bagas Brian
Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmittc.v4i2.3359

Abstract

Yan’s Keramik is a micro, small, and medium enterprise (MSME) engaged in ceramic handicrafts since the early 2000s. In its operations, Yan’s Keramik still faces challenges in implementing a structured financial recording system that aligns with fundamental accounting principles. Therefore, this community service activity aims to assist Yan’s Keramik in improving the quality of its financial recording and reporting, enabling it to accurately reflect the business’s actual financial condition. Through this initiative, it is expected that the MSME will be able to prepare simple yet well-organized financial statements that support more precise, data-driven decision-making.  The implementation method used is qualitative, employing interviews and direct observation of the MSME’s financial activities. During the mentoring process, the service team collected data directly from the business owner and identified financial recording needs tailored to the characteristics of the enterprise. To enhance the effectiveness of the program, a participatory approach was also applied by involving the business owner in each stage of the process, ensuring that the resulting solutions genuinely reflect real needs in the field. The outcome of this activity was the development of a financial recording template using Microsoft Excel, equipped with formulas and automated reporting formats. This template is expected to help Yan’s Keramik manage its finances in a more organized manner and prepare income statements and cash flow reports on both a monthly and annual basis. One of the main challenges identified was the lack of separation between personal and business finances, which has made it difficult to objectively assess the performance of the business.
The Effect of Environmental, Social, and Governance Disclosure on Firm Value Wongso, Devina Andreny; Suganda, Tarsisius Renald; Stephanus, Daniel Sugama
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 9 No 1 (2025): Volume 9. Issue. 1, October 2025
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/ahfn0849

Abstract

This study examines the effect of ESG disclosure on firm value with a shareholder theory approach. This study uses a quantitative analysis of 147 observations of energy sector companies listed on the Indonesia Stock Exchange from 2021-2023. Firm value as the dependent variable is proxied by Tobin’s Q. The analysis shows that social, economic, and governance disclosures significantly adversely affect firm value. Meanwhile, ERM disclosures have a significant positive effect, while environmental disclosures do not affect firm value. These findings support the shareholder theory that assesses non-financial expenditure as a burden or waste of resources if they do not directly impact increasing profits. The study’s novelty lies in partially testing the five ESG aspects in the energy sector that are sensitive to greenwashing practices and market expectations. This research contributes to the development of ESG literature and provides insights for management and investors in emerging markets. 
Optimalisasi Pembukuan Koperasi Konsumen Lumbung Berkat Tulang Bawang Melalui Pendampingan Implementasi SAK Entitas Privat (SAK-EP) Catherine Agatha Soesanto; Rachel Widya Fernanda; Bagas Brian Pratama; Rino Tam Cahyadi; Tarsisius Renald Suganda; Daniel Sugama Stephanus
Khidmat: Journal of Community Service Vol 2 No 2 (2025): Agustus, 2025
Publisher : Pusat Studi Kebijakan dan Tata Kelola Maritim, Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/khidmat.v2i2.7408

Abstract

Koperasi merupakan salah satu bentuk usaha ekonomi yang berperan penting dalam meningkatkan kesejahteraan anggotanya. Namun, banyak koperasi di Indonesia masih menghadapi tantangan dalam penyusunan laporan keuangan, terutama menjelang Rapat Anggota Tahunan (RAT), yang menjadi forum pertanggungjawaban pengurus kepada anggota. Permasalahan umum yang dihadapi adalah keterlambatan serta ketidaksesuaian dalam pencatatan dan pembukuan keuangan, yang berdampak pada rendahnya tingkat transparansi dan akuntabilitas, serta berpotensi mengganggu proses pembagian Sisa Hasil Usaha (SHU). Untuk mengatasi permasalahan ini, dilakukan pendampingan kepada Koperasi Konsumen Lumbung Berkat Tulang Bawang agar mampu melakukan pembukuan dan pencatatan keuangan sesuai dengan Standar Akuntansi Keuangan Entitas Privat (SAK-EP) yang berlaku di Indonesia. Pendampingan dilakukan melalui pendekatan konsultatif dan fasilitasi secara langsung, yang melibatkan pelatihan pemahaman prinsip dasar akuntansi, penerapan sistem pembukuan sederhana dan efektif, serta penyesuaian dalam pencatatan transaksi keuangan menggunakan aplikasi Microsoft Excel. Hasil dari kegiatan ini menunjukkan peningkatan yang signifikan dalam penyusunan laporan keuangan koperasi, baik dari sisi akurasi, akumulasi data pembukuan, maupun kepatuhan terhadap standar akuntansi. Koperasi juga menunjukkan peningkatan kemampuan dalam pengelolaan keuangan, persediaan, serta barang konsinyasi. Kegiatan ini berdampak langsung pada peningkatan transparansi dan akuntabilitas laporan keuangan dalam RAT.
Co-Authors Afdil Galang Pamungkas Angelene, Deana Putri Anugrah, Audito Aji Carolina, Sienny Jesica Caroline, Yoan Catherine Agatha Soesanto Dian Wijayanti Fanny Rastiti Hartati Hartati Indah Eva Ambarwati Indah Eva Ambarwati Lim, Alex Christian Monica Angelina Tandiyo Monica Angelina Tandiyo Pamungkas, Afdil Galang Pratama, Bagas Brian Rachel Widya Fernanda Rino Tam Cahyadi, Rino Tam Rony Joyo Negoro Octavianus Sahala Manalu Suryakusuma, Andy Tarsisius Renald Suganda Tedja, The Wechen Abraham Wiguna, Roy Saputra Wongso, Devina Andreny Yanuary Eka Christy Ybanez Vijeysechan Hamadi