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All Journal Jurnal Akuntansi Indonesia Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang PROSIDING SEMINAR NASIONAL Jurnal Ekonomi JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi ACCOUNTABILITY PROSIDING Jurnal Ilmu Ekonomi ASET Indonesian Journal of Business and Entrepreneurship (IJBE) Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER MUSLIM HERITAGE: JURNAL DIALOG ISLAM DENGAN REALITAS Jurnal Akuntansi Bisnis Prosiding Seminar Nasional Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam International Journal of Artificial Intelligence Research Al Tijarah Jurnal EMT KITA Wikrama Parahita : Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Bisnis Jurnal Dinamika Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Fokus Ekonomi Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Penelitian Teori & Terapan Akuntansi (PETA) EBSJ Jurnal Riset Ekonomi dan Bisnis JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) SENTRALISASI Owner : Riset dan Jurnal Akuntansi Jurnal Manajemen Strategi dan Aplikasi Bisnis Indonesian Journal for Health Sciences (IJHS) JURNAL MANAJEMEN BISNIS Jurnal STIE Semarang (Edisi Elektronik) ACCRUALS (Accounting Research Journal of Sutaatmadja) Iqtishoduna: Jurnal Ekonomi Islam Jurnal Pengabdian Dharma Laksana JURNAL LENTERA BISNIS International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Indonesia Accounting Journal POINT International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi SOLUSI Jurnal Ilmiah Manajemen Kesatuan Enrichment : Journal of Management Budimas : Jurnal Pengabdian Masyarakat Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal Ilmiah ASET Quantitative Economics and Management Studies International Journal of Social and Management Studies (IJOSMAS) Adbis : Jurnal Administrasi dan Bisnis Jurnal Ekonomi Efektif Journal of Social Responsibility Projects by Higher Education Forum Jurnal Abdimas Bina Bangsa JURNAL LENTERA AKUNTANSI Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi Golden Ratio of Finance Management Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis BULETIN BISNIS & MANAJEMEN (BBM) Buletin Abdi Masyarakat (BAM) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Tepis Wiring : Jurnal Pengabdian Masyarakat BanKu: Jurnal Perbankan dan Keuangan JURNAL ABDIKARYASAKTI Mamangan Social Science Journal JRAP (Jurnal Riset Akuntansi dan Perpajakan) Eduvest - Journal of Universal Studies Sustainable Business Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Economics, Entrepreneurship, Management Business and Accounting Muslim Heritage Indo-Fintech Intellectuals: Journal of Economics and Business Tematik Journal Economic Business Innovation Jurnal Inovasi Pajak Indonesia Jurnal International Economic Sharia Advances in Environmental Innovation (ANEVA) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Advances in Educational Innovation Economics and Digital Business Review
Ardiani Ika Sulistyawati
Univesritas Semarang
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Neuroscience Nursing Public Health Social Sciences Other

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The Impact of Political Dynamics on Stock Prices During Indonesia’s 2024 Presidential Election Gina Sonia; Rohmini Indah Lestari; Ardiani Ika
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.4148

Abstract

This study aims to determine the development and changes in Indonesian stocks due to political turmoil, namely the presidential election. Political events such as presidential elections have the potential to have good or bad impacts on economic stability and the investment climate. This study uses an event study approach in analyzing the abnormal return of the LQ45 index on the Indonesia Stock Exchange before, during and after the General Election in 2024. In this study, the population studied was the LQ45 Index on the Indonesia Stock Exchange in the period February-July 2019. Sampling in this study used the Saturated Sampling technique, where all members of the population were sampled. The number of samples in this study is the same as the population, which is 45 companies. The results of the study show that there are indications of statistically and economically significant abnormal returns around the voting period carried out simultaneously on February 14, 2024, especially a positive spike after D-day, which was then followed by a gradual decline, there is a difference in abnormal returns between before, during, and after the 2024 election voting, there is an economically significant abnormal return, especially after the announcement of the election results, which was then followed by market stabilization, there is a difference in abnormal returns between before, during, and after the announcement of the 2024 election results.
REGULATORY ARCHITECTURE, INSTITUTIONAL GOVERNANCE AND TECHNOLOGICAL ADOPTION IN FINANCIAL FRAUD PREVENTION: A SYSTEMATIC LITERATURE REVIEW WITH IMPLICATIONS FOR EMERGING ECONOMICS Ardiani Ika Sulistyawati; Aria Hendrawan; Aprih Santoso; Aristo Kevin Ardyaneira Pratama
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 7 No. 2 (2026): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v7i2.2380

Abstract

Financial fraud and money laundering severely destabilize sustainable financial ecosystems, disproportionately harming emerging economies through weak supervisory capacity, as revealed by a systematic review of 192 studies spanning 1993 to 2026. While technologies like AI and RegTech improve detection accuracy, they simultaneously create a compliance divide between advanced and developing nations, whereas fragmented cross-border oversight continually fuels unmanageable regulatory arbitrage. Ultimately, the evidence demonstrates that internal control maturity, ethical governance, and forensic auditing are the most reliable deterrents against fraud, prompting the study to advocate for a risk-to-resilience framework rooted in harmonized enforcement and targeted capacity building.
Determinants of Tax Avoidance in Indonesian Food and Beverage Companies: A Political Cost Perspective Ardiani Ika Sulistyawati; Arief Himmawan Dwi Nugroho; Laili Darojati Ulya; Hernandi Julius
Economics and Business Solutions Journal Vol. 10 No. 2 (2026): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v10i2.13962

Abstract

Indonesia collects one of the lowest shares of tax revenue relative to output in the Asia-Pacific region, and corporate tax avoidance is widely regarded as part of the explanation. Earlier studies of profitability, leverage, sales growth, and firm size as drivers of tax avoidance have produced conflicting results, partly because they pool sectors that face very different levels of public scrutiny. This study examined these four determinants in the food and beverage sub-sector, a highly visible consumer industry, and used the competing political cost and political power views of firm size to interpret the evidence. The study was quantitative and used secondary data from the annual reports of thirteen food and beverage companies listed on the Indonesia Stock Exchange from 2019 to 2023, a period that spanned the reduction of the statutory corporate income tax rate. Purposive sampling yielded an unbalanced panel of sixty-two firm-year observations. Tax avoidance was measured by the cash effective tax rate, and the hypotheses were tested with pooled multiple linear regression after classical assumption tests. Sales growth had a significant negative effect on the cash effective tax rate, which means that faster-growing firms avoided more tax. Firm size had a significant positive effect on the cash effective tax rate, which indicates that larger firms avoided less tax, in line with the political cost hypothesis. Profitability and leverage had no significant effect. Together, the four variables explained about twenty-six percent of the variation in tax avoidance. The study contributes sector-specific evidence that visibility restrains tax avoidance by large firms, while growth pressure encourages it, and it suggests that tax authorities should direct compliance monitoring towards fast-growing, mid-sized firms rather than relying on size alone.
Enhancing Professional Skepticism and Audit Decisions: A Scientometric View Saifudin; Ardiani Ika Sulistyawati; Yulianti; Dian Indriana Trilestari; Surjawati; Dian Indudewi; Amerti Irvin Widowati; Shujahat Ali
Economics and Business Solutions Journal Vol. 10 No. 2 (2026): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v10i2.16161

Abstract

This study aims to examine the direction of studies concerning the relationship between professional scepticism and audit decisions. The method used in this research was viewer analysis and also the PRISMA method approach, with 54 years of observation from 1970 to 2024. Of the 980 articles obtained, only 34 eligible articles were published. The research results showed that the article written by Quadackers et al., (2014)  was ranked 1st as the most cited article, with 270 citations. The method most widely used with this research theme is the experimental method. Furthermore, the navigation between professional scepticism and audit decisions in the analysis of bibliometrics in cluster 1 is dominated by the keywords of auditor judgment, sceptical judgment, literature and accounting estimate. This study is the first to investigate enhancing relationship between professional skepticism and audit decisions using bibliometrics analysis and a literature review. This study focuses on articles published between 1970 to 2024. This study is important because it connects previous and more recent studies, identifies gaps in understanding, and suggests new ways to study relationship between professional skepticism and audit decisions. The material used in this study was only taken from the Scopus database. Therefore, further research needs to be done by including indexing and other databases.
Penguatan Kapasitas DPRD Kabupaten Demak dalam Pemetaan Kebutuhan dan Penentuan Prioritas Rancangan Peraturan Daerah Muhammad Junaidi; Aprih Santoso; Ardiani Ika Sulistyawati; Nirsetyo Wahdi
Jurnal Pengabdian Masyarakat: Tipis Wiring Vol 5 No 2 (2026): Tepis Wiring: Jurnal Pengabdian Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Unversitas Islam Raden Rahmat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/tepiswiring.v5i2.11408

Abstract

The authority of the Demak Regency Regional House of Representatives (DPRD) to enact local regulations requires a comprehensive understanding when formulating priority draft regulations. The concept of "priority" here underscores the region's need to enhance the welfare of its local community. This community service initiative aims to strengthen the capabilities of Demak Regency legislators, ensuring that every local regulation enacted aligns with the mission of improving public welfare. The activity employed a participatory approach comprising three stages: initial observation and coordination, group outreach, and technical assistance during the drafting of priority local regulations. The initiative concluded that Demak Regency legislators need to engage in participatory activities that focus on the community's desires and expectations regarding local regulations as a response to emerging issues. A crucial step involves incorporating these inputs into an inventory of issues during public consultation processes—such as field visits, dialogues, and the compilation of key policy recommendations—which are subsequently discussed and prioritized.  
Co-Authors Abdul Karim Adhitya Hendra Adijati Utaminingsih Agusrina, Yohana Ahmad Haris Albertus Wijaya Kurniawan Alfiana Amaral, Leonardo Bele Bau Ammeruddin Shah Suboh Anbrilla Andarista Puji Rahayu Anik Puji Lestari Anita Mustika Sari Annisa Ulfa Anton Priyo Nugroho Antonius Francis Rumapea Aprih Santoso Aprih Santoso Aprilia Kurniawati Aprilia Qadriatin Aprilia Yulianti, Sisi Aria Hendrawan, Aria Arief Himawan Dwi Nugroho Arief Himawan Dwi Nugroho Arief Himmawan Dwi Nugroho Arifah, Istiqlal Nur Aristi Aprilia Asmaraputri Aristo Kevin Ardyaneira Pratama Arminda Quarista Nugraheni Arriani Agustina Arum Sasi Andayani Ayu Fitriani Bambang Minarso, Bambang Christantius Dwiatmadja Dede Hertina Dedy Christiyanto Dedy Restu Nugroho Dela Oktaviani Putri Devy, Happy Sista Dian Indriana Hapsari Dian Indriana Tri Lestari Dian Indriana Trilestari Dian Indudewi Dian Putri Merdekawati Dian Triyani Dipa Teruna Awaloedin Dita Mawar Indrasti Dwi Fitriani Dzikriyah Dzikriyah Eka Kurnia Patmasari Emaya Kurniawati Endang Lestari Endang Rusdianti Enggal - Prayugo Ericke Fridatien Erna Susanti Ernawati, Nina Faerdi, Dahana Agni Redian Muslimin Ferry Agus Setiawan Firda Nisafera Ulfa Fransiska Laelatul Luviana Fransiska Nanda Kristianti Kiswanto Fricy O Rumintjap Gehad Mohammed Sultan Saif Gina Sonia Gusmao, Cristino Hanifah, Risti Ulfi Hanik Ati Hanityo Adi Wibowo Hendra, Adhitya Heri Setiyo Cahyono Hernandi Julius Hernandi Julius Hernyke Alviani Sembiring Meliala Hernyke Alviani Sembiring Meliala Ihsan Kurnia Mahendra Iin Indri Lestari Illyasa, Nizar Indarto Indarto Indrayani, Rejeki Ari Intan Ayuningtyas Intan Ayuningtyas Intan Sujarwati Josephine Andrea Wibowo Junaidi, Muhammad Kesi Widjajanti Khoiriyah Khoiriyah Kurnia Rina Ariani Kurniawan Eko Prasetyo Kusnilawati, Nunik Kusumo, Willyanto Kartiko Kuswardani, D. C. Lailatul Asna Laili Darojati Ulya Lestari , Erika Puji Lestari, Rohmini Indah Lestari, Rr. Dian Indriana Tri Liana Rokhawati Liki Melati Linda Kusuma Lupi Susanti M. Hasan Ma'ruf Mahendra, Ihsan Kurnia Marlia Dina Karantika Martikasari Edi Susilastuti Martins, Celeste Maria Mey Ayu Lestari Mohammed Sultan Saif, Gehad Muflihati Nur Fauzah Muhammad Ridwan Muhtar Sapiri Muklis Muklis Mulyantomo, Edy Muslim Nasution, Annio Indah Lestari Natalia Debby Anggraini Putri Netty Sylviana Nina Ernawati Ninik Budianti Nir Setyo Wahdi Nir Setyo Wahdi Noor Aini Mahmudah Noor Aini Mahmudah, Noor Aini Novi Widi Tiandari Nugrah Septiyani Purwanti Nur Hidayat Nurul Khamim Pahlawansyah Harahap Pambudi Bowo Leksono Pipin Sri Sudewi Pitri Sheli Indarwati Prapti, Lulus Prastiti, Dina Sita Pratito, Dwi Widi Purwantini, Sri Puspa Rini Putri Angkasawati Putri Nur Pratiwi Putro, Rizki Listyono Rachmawati, Ika Anis Rahmad . Kurniawan Rahmanda Hasna Putri ratih murtatiningsih Rejeki Ari Indrayani Ricky Satria Wibowo Rifqi Aliza Syukhron Rimadanti, Shevina Rita Wijayanti Rizkiana, Citra Rizky Laelatul Fatmawati Rokhawati, Liana Rosyati Rosyati Rosyati Rosyati, Rosyati Sabilla, Rahma Isna Saddewisasi, Wyati Saifudin Saifudin Septi Ratnasari Septiana, Shella Sholeh Kusdianto Sholohah, Silvia Almar’atus Shujahat Ali Silvia Almar’atus Sholehah Siti Cahyaningrum Setyorina Siti Farikah Sri Yuni Widowati Sujarwati, Intan Sujito Supramono Supramono Supramono Supramono Supramono Surjawati Susiatin, Emy Sylviana, Netty Syukhron, Rifqi Aliza Teti Susilowati Trifena Ayu Anggreini Utami Utami Vensy Vydia Wahdi, Nir Setyo Wahdi, Nirsetyo Wibowo, Ricky Satria Widowati, Amerti Irvin Widyawati Widyawati Widyawati Widyawati Wyati Saddewisasi Yuliani Indah Yulianti Yulianti Yulianti Yuliyanti Yuliyanti Yunu Kurnelia Yuliana