Article Per Year (5 Year)
p-Index From 2020 - 2025
3.811
P-Index
This Author published in this journals
All Journal BANGUNAN (Jurnal Berkala Jurusan Teknik Sipil UM) Jurnal Ruas (Review of Urbanism and Architectural Studies) Rekayasa Sipil Bangunan Briliant: Jurnal Riset dan Konseptual BENTANG : Jurnal Teoritis dan Terapan Bidang Rekayasa Sipil at-tamkin: Jurnal Pengabdian kepada Masyarakat Reka Buana : Jurnal Ilmiah Teknik Sipil dan Teknik Kimia Media Ilmiah Teknik Sipil Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Jurnal Abdimas Berdaya : Jurnal Pembelajaran, Pemberdayaan dan Pengabdian Masyarakat Didaktika: Jurnal Kependidikan Studi Akuntansi, Keuangan, dan Manajemen Jurnal Pengabdian Vokasi Jurnal Integrasi dan Harmoni Inovatif Ilmu-ilmu Sosial INDONESIAN JOURNAL OF URBAN AND ENVIRONMENTAL TECHNOLOGY Literacy : International Scientific Journals of Social, Education, Humanities Journal of Sustainable Construction Jurnal MIPA dan Pembelajarannya Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Jurnal Inovasi Teknologi dan Edukasi Teknik Innovation for Community Service Journal
Imam Alfianto
Universitas Negeri Malang
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Studi Akuntansi, Keuangan, dan Manajemen

 1 
Penelitian dan Akuntabilitas Keuangannya Suryani, Ani Wilujeng; Setiaji, Yongky Teguh; Retnaningsih, Prihatini; Alfianto, Imam
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.3698

Abstract

Purpose: The case of manipulation in preparing financial reports in research carried out by university lecturers is a serious problem. This study aims to investigate the causes of lecturers having lack of accountability in their research financial reporting Methodology/approach: The systematic review method is used to conceptually explore why lecturers commit dishonest actions in financial reporting. The articles analyzed were 48 national and international journal articles from the Sinta and Google Scholar databases. Results/findings: The results show that fraud is influenced by information asymmetry, weak monitoring, and workload pressure from tridarma and publication demands. Universities should simplify reporting and enhance monitoring, while lecturers need work-life balance to reduce stress and improve accountability. Conclusion : Lecturers’ financial reporting issues stem from asymmetry, poor monitoring, and pressure. Improving oversight and work-life balance can enhance accountability. Limitations: : This study is limited to a literature review without primary data, so it cannot directly assess lecturers' understanding of financial accountability. Future research should use surveys or interviews. Contribution: This study confirms agency theory by highlighting information asymmetry and weak monitoring in universities. It provides a policy basis to enhance lecturer accountability, reduce fraud, and promote financial accountability and work-life balance.
Co-Authors Agustian Yohan Effendi Ahmad Munjin Nasih Aisyah Larasati Alviando Galih Syahdandi Aman Santoso Anie Yulistyorini Apif Miptahul Hajji Aria Wibawa Aripriharta - Bambang Revantoro, Nemesius Brayen Juang Mulya Putra Budi Setiawan Cahyono, Ageng Cynthia Permata Dewi Dedi Supriadin Dian Ariestadi Edy, Duwi Leksono Eko Suwarno Eli Hendrik Sanjaya Eviola Sukma Putri Fariski Ismail Hasan Feriyanto, Ardi Hajji, Apif M Heru Setiyo Cahyono Ichwanto, M. Aris Idawati, Latifa Ira Mega Maharani, Nur Isnandar Khoirina Putri Izza Rohmah Machmud Sugandi Mohammad Musthofa Al Ansyorie Mohammad Sulton Muhammad Afnan Habibi Muhammad Aris Ichwanto Nadine Marwa Savitri Nunung Nurjanah Nur Ira Mega Maharani Nur Ira Mega Maharani Nuryadin Dewanto, Raden Muhammad Raihan Priyono Priyono R. Mahmud Sugandi Retnaningsih, Prihatini Salsabila, Fadiyah Ghina Satia Nur Maharani Setiaji, Yongky Teguh Setiyono Setiyono Surri, Daffa Aqiila Surya Adi Saputra Suryani, Ani Wilujeng Suwaibah Al Aslamiyah Syarif Suhartadi Takaijudin, Husna Binti Tamara Fitri Andansari Tee Tze Kiong Tri Kuncoro Wicaksono, Mochammad Hendy Yahmin Yahmin Yazid, Muhammad Zaki, Ahmad Fuad