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All Journal El Dinar BAKI (Berkala Akuntansi dan Keuangan Indonesia) Accounting Analysis Journal Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JOURNAL OF APPLIED ACCOUNTING AND TAXATION NISBAH: JURNAL PERBANKAN SYARIAH JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Ihtifaz: Journal of Islamic Economics, Finance, and Banking JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Equity JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmiah Akuntansi dan Finansial Indonesia Bilancia : Jurnal Ilmiah Akuntansi Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Bakti Masyarakat Indonesia Jurnal Syntax Transformation Journal of Islamic Economics and Finance Studies Jurnal Kajian Ilmiah Jurnal Pengabdian kepada Masyarakat Pengmasku Journal of Law, Administration, and Social Science Jurnal Riset Akuntansi dan Keuangan ALMUJTAMAE: Jurnal Pengabdian Masyarakat Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) Studi Akuntansi, Keuangan, dan Manajemen Akuntansiku Jurnalku Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat Accounting Student Research Journal Veteran Economics, Management & Accounting Review E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Equity
Agus Maulana
Program Studi Akuntansi, Universitas Pembangunan Nasional Veteran Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Hexagon Fraud: Exploration of Academic Fraud in Accounting Students at Universities in Java, Indonesia Dewa, Monica Malva Cakra; Maulana, Agus
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i2.72009

Abstract

An accountant should be able to identify factors that can provide the results or impact of the decisions taken. Currently, an accountant's integrity is increasingly questioned. Habits can influence an accountant's integrity, one of which is behavior during their time as a student. This study aims to explore factors influencing students' engagement in academic dishonesty to mitigate such behaviors in the future. The study employs the theory of planned behavior and fraud hexagon theory to elucidate the motives behind academic fraud. The utilized method involves a quantitative approach processed through SmartPLS 3. This research was conducted with 247 accounting students at 34 universities in Indonesia. This research shows that pressure, ability, and collusion have a significant effect on academic fraud. Meanwhile, opportunity, rationalization, and ego have no effect on academic fraud. The findings of this research offer valuable insights for universities to formulate policies addressing the issue of academic fraud.
Pengaruh Gaya Hidup, Literasi Keuangan, Mental Accounting dan Locus of Control Terhadap Pengelolaan Keuangan Gen-Z Raisha Adinda Rismarina; Agus Maulana
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v8i1.7195

Abstract

Gen-Z is currently the largest demographic in Indonesia. The financial management of Gen-Z will affect the economic condition of Indonesia. This research uses a quantitative approach, with data processed using the SEM-PLS method. A total of 184 samples were obtained based on purposive sampling method. It was found that lifestyle and financial literacy do not have a significant impact, while mental accounting and locus of control have a significantly positive impact on Gen-Z’s financial management.
PELATIHAN PENGENALAN AKUNTANSI BAGI UMKM DI KECAMATAN CIPAYUNG JAKARTA TIMUR Agus Maulana; Lidya Primta Surbakti; Agus Maulana; Aniek Wijayanti
Jurnal Abdimas Ekonomi dan Bisnis (JAmEB) Vol 1 No 2 (2021): JAMEB (Jurnal Abdimas Ekonomi dan Bisnis)
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.004 KB) | DOI: 10.31599/jameb.v1i2.921

Abstract

The purpose of this community service activity is to provide training to MSME actors to be able to recognize how to record their business accounting. With this accounting knowledge, MSME actors can make financial reports of their businesses. With the information presented in the financial statements, it is hoped that MSME actors can better understand how much they have to spend and how much gross profit is in their business so that they can manage and maintain the going concern of their business and can survive this pandemic. The training activities were carried out at the Cipayung sub-district office, East Jakarta. The participants are MSME business actors who are members of the Jakpreneur community, East Jakarta District. This training involved accounting lecturers from UPN Veteran Jakarta and was also assisted by students.
The Effect of Dividend Policy, Good Corporate Governance Mechanism, And Audit Quality on Agency Cost Indra Kencana Mukti; Agus Maulana
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 17 No. 2 (2023): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/kcq8sg16

Abstract

This study is to analyze the effect of dividend policy, good corporate governance mechanisms, and audit quality on agency costs in manufacturing companies that conduct IPOs on the Indonesia Stock Exchange in the 2017-2020 period. In Indonesia, there are many companies that have relationships with agency costs, especially companies whose managers and owners of capital are different, such as companies listed on the Indonesia Stock Exchange (IDX). This research is essentially a form of quantitative research that uses secondary data, namely the company's annual report. This study used a sample of 132 companies in the manufacturing sector. The technique for analyzing the data in this study test a regression model selection test, classical assumption test, multiple linear regression, f test, and individual hypothesis testing (t test). According to the results of data analysis, it can be concluded that dividend policy, audit committee, audit quality, and institutional ownership has no effect on agency costs. In the other hand, independent commissioners have a significant negative effect on agency costs.
PERAN AKUNTAN DALAM MENGHADAPI DIGITALISASI EKONOMI MENJELANG ERA SOCIETY 5.0 Agus Maulana; Cakra Dewa, Monica Malva; Yunia Kharisyami, Putu Widya; Diva Navael, Lovenka; Maulana, Agus
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 3 (2022): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i3.18492

Abstract

The digitalization of the economy toward the Society 5.0 era has begun to be realized in Indonesia. The era of Society 5.0 is shown by all the facilities obtained by humans through systems, technology, and robots. The existence of an accountant in the era of Society 5.0 is expected to decrease. This study aims to determine the description of the accounting profession in the era of Society 5.0 and efforts that can be made by an accountant in dealing with that era. This study uses a qualitative approach research method with data collection techniques derived from literature review. The results of this study indicate differences in the practice of accountants in the past and the era towards Society 5.0. Accountants' task has become more effective and efficient because of the digitalization of the economy. Era Society 5.0 also provides opportunities and challenges for accountants. Therefore, an accountant requires skills in the field of information technology in order to survive in the era of Society 5.0 and following eras.
Corporate Social Responsibility (CSR) on Company Value: The Moderating Role of Earnings Management Junaidi, Riky Rizki; Maulana, Agus
Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i1.8649

Abstract

This study aims to analyze the effect of corporate social responsibility on firm value by considering earnings management as a moderator based on ethical theory. The research method used was content analysis of the company's annual reports to measure corporate social responsibility. Earnings management was measured using the modified Jones model, and firm value was measured by Tobin's Q. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange in the period 2020-2022. Data was collected from the company's annual report and the company's website, while financial data was taken from the Thomson Reuters Eikon database. This study found evidence that CSR has a significant negative effect on firm value and earnings management strengthens the effect of CSR on firm value. The results of this study have implications in providing better guidance for companies in implementing CSR, taking into account the importance of financial transparency and accountability, as well as reducing the risks associated with earnings manipulation.
Pengaruh Enterprise Risk Management Terhadap Kinerja Keuangan Perusahaan Mutaz, Muhammad Faisal Anfasah; Hernawati, Erna; Maulana, Agus
EQUITY Vol 24 No 2 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i2.2686

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh enterprise risk management (ERM) terhadap kinerja perusahaan. Penelitian ini menggunakan perusahaan BUMN non-keuangan yang terdaftar pada BEI pada tahun 2015-2019. Dengan menggunakan metode purposive sampling jumlah sampel yang didapat yaitu sebanyak 16 perusahaan. Pengukuran kinerja perusahaan diproksikan dengan ROA, sedangkan indikator ERM diukur dengan konten analisis dengan jumlah 6 indikator yaitu Sentralitas CRO (Chief Risk Officer), pelatihan komite risiko, rapat komiter risiko, frekuensi penilaian risiko, level penilaian risiko, dan metode peniliaian risiko. Pengujian hipotesis dalam penelitian ini menggunakan Analisis Regresi Linier Berganda dengan program SPSS dan tingkat signifikansi 0,05 (5%). Hasil dari pengujian didapatkan (1) kinerja perusahaan tidak dipengaruhi signifikan oleh sentralitas CRO (2) kinerja perusahaan tidak dipengaruhi signifikan oleh pelatihan komite risiko (3) kinerja perusahaan dipengaruhi signifikan oleh rapat komite risiko (4) kinerja perusahaan tidak dipengaruhi signifikan oleh frekuensi penilaian risiko (5) kinerja perusahaan tidak dipengaruhi signifikan oleh level penilaian risiko (6) kinerja perusahaan tidak dipengaruhi signifikan oleh metode penilaian risiko
Pengaruh Gaya Hidup, Literasi Keuangan, Mental Accounting dan Locus of Control terhadap Pengelolaan Keuangan Gen-Z Rismarina, Raisha Adinda; Maulana, Agus
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (2024): 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/acyzm634

Abstract

Gen-Z is currently the largest demographic in Indonesia. The financial management of Gen-Z will affect the economic condition of Indonesia. This research uses a quantitative approach, with data processed using the SEM-PLS method. A total of 184 samples were obtained based on purposive sampling method. It was found that lifestyle and financial literacy do not have a significant impact, while mental accounting and locus of control have a significantly positive impact on Gen-Z’s financial management.
Determinants of Digital Accounting Software Adoption Among Accounting Students: An Empirical Investigation Using the UTAUT Prawita, Audithya; Maulana, Agus
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2806

Abstract

The implementation of digital accounting software based on cloud accounting is increasing globally, including in Indonesia. Therefore, accounting students, as future professional accountants, must be highly proficient in operating digital accounting software. Despite the growing prevalence of digital tools, students’ readiness to embrace digital accounting software remains uncertain. This study aims to examine the factors influencing student’s acceptance of digital accounting software. The research was conducted on 147 accounting students from five major islands in Indonesia using a quantitative approach, analyzed through SmartPLS 3.0. The findings indicate that the primary factors influencing student’s adoption of digital accounting software are performance expectancy, social influence, and facilitating conditions. In contrast, effort expectancy does not significantly impact accounting student’s acceptance of digital accounting software. This research offers valuable insights for universities to optimize the integration of digital accounting software into their curriculum by addressing key factors such as performance expectancy, social influence, and facilitating conditions that significantly influence student adoption.
Authentic Culinary Business for Sustainable Tourism: Strategy, Experience, Motivation and Value Mulyantini, Sri; Surbakti, Lidya Primta; Maulana, Agus; Wibawaningsih, Ekawati Jati
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.v5i1.4279

Abstract

Purpose: This study analyzes the City Government’s strategy in developing culinary businesses to support sustainable tourism in Magelang (Central Java) and Depok (West Java), focusing on the role of natural resources, social dynamics, and cultural heritage. Methodology/approach: Using a qualitative case study approach, data were collected through unstructured interviews with 10 key informants from 2023 to 2024. The study examines government strategies and stakeholder involvement in preserving local identity and engaging tourists. Results/findings: Culinary business development emphasizes preserving cultural identity, providing training, and encouraging participation through exhibitions, cooking classes, and workshops. Storytelling and social media campaigns promote engagement. Sustainability is supported through legal protections, consistent promotion, and participation in festivals. Public education fosters cultural pride. The government integrates sustainable tourism principles by balancing economic, environmental, and social goals through collaboration with stakeholders. Concllusion: A strategic, culturally grounded, and collaborative approach is vital to developing sustainable culinary businesses and enhancing tourism appeal. Limitations: The study focuses on policymakers and business actors, excluding cultural stakeholders whose perspectives may offer additional insights. Contribution: The findings inform policy development to support culinary sustainability, encourage government-industry collaboration, and promote culture-driven culinary marketing for inclusive economic growth.
Co-Authors Agus Maulana Akhmad Saebani Aldri Frinaldi Andy Setiawan Aniek Wijayanti Aniek Wijayanti Aniela Nania Margareth Aulia, Rahma Ayuni Rahmawati Belinda Nurfadila Cakra Dewa, Monica Malva Cecilia Ancelin Feodora Anthony Christa Ananda Fema Dewa, Monica Malva Cakra Dewi Darmastuti Dewi Darmastuti Diki Ramli Dina Sabilatun Najah Diva Navael, Lovenka Dwi Jaya Kirana Erna Hernawati, Erna Fauzilana, Erdana Dwiyatna Gading, Meiwindriya Mutya Hanin Febriana Hans Nehemia Natanael Purba Helga Claresta Raudina Indah Tsamrotussaadah Indra Kencana Mukti Islamiati, Rahma Jubilate, Eka Pantun Julianto, Wisnu Junaidi, Riky Rizki Kartika Vela Andita Krisno Septyan Kurnia Putri Mirani Lidya Primta Surbakti Mayanda M Santoni Miftah, Munasiron Mirani, Kurnia Putri Mitha Puspitasari Mulyantini, Sri Mutaz, Muhammad Faisal Anfasah Nandita Rakhmad Nila Cahyarani Nurfadila, Belinda Praptiningsih Praptiningsih Prasasti Herdiarti Putri Prawita, Audithya Priyatno, Prima Dwi Priyatno, Prima Dwi Putri Yasmin Eberthon Bonda Rahmasari Fahria Raisha Adinda Rismarina Raisha Adinda Rismarina Retno Wulandari Rismarina, Raisha Adinda Sri Sulasmingsih Steven Steven Supriadi, Taufiq Syaharany, Nabila Tania Larasati tatik juwariyah Ullan Uchi Ramanda Wibawaningsih, Ekawati Jati Wira Natali Angeline Lumban Gaol Yunia Kharisyami, Putu Widya Zahra, Nadia Khatun Zahrah Salsabila