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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang PROSIDING SEMINAR NASIONAL ProBank: Jurnal Ekonomi dan Perbankan Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI SEIKO : Journal of Management & Business JIFA (Journal of Islamic Finance and Accounting) Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Quantitative Economics and Management Studies Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Bina Bangsa Ekonomika Abdi Psikonomi AKADEMIK: Jurnal Mahasiswa Humanis Studi Akuntansi, Keuangan, dan Manajemen Journal of Accounting and Finance Management (JAFM) Journal Research of Social Science, Economics, and Management PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Electronic Journal of Education, Social Economics and Technology Innovative: Journal Of Social Science Research Islamic Business and Management Journal (IBMJ) Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia JER Journal of Ekonomics, Finance, and Management Studies J-CEKI JIFA (Journal of Islamic Finance and Accounting)
Fatchan Achyani
Universitas Muhammadiyah Surakarta
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PENGARUH INTELLECTUAL CAPITAL, FREE CASH FLOW, DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Yasri, Salma Zhafirah; Achyani, Fatchan
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.717

Abstract

This study aims to analyze the influence of intellectual capital, free cash flow, and good corporate governance on company value. This type of research includes quantitative research. The population of this study is companies listed on the Indonesia Stock Exchange (IDX). Meanwhile, the sample in this study is manufacturing companies in the consumer goods industry sector for the 2020-2022 period listed on the Indonesia Stock Exchange (IDX). The sampling method in this study is purposive sampling, so that 63 samples were obtained that met the research criteria. The analysis method used is multiple linear regression analysis. The results of this study show that the variables of good corporate governance have an effect on the value of the company, while the variables of intellectual capital and free cash flow have no effect on the value of the company
Analisis Eco Efficiency, Green Inovation, Carbon Emission Disclosure, Financial Performance Terhadap Nilai Perusahaan Fian Aufa Nashrulloh; Fatchan Achyani
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.4821

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh eco-efficiency, green inovation, carbon emission disclosure, financial performance terhadap nilai perusahaan. Populasi penelitian ini adalah perusahaan manufaktur Sub sektor makanan dan minuman yang terdaftar di BEI Tahun 2020-2023. Teknik pengambilan sampel dalam penelitian ini ada Content Analysis, dengan hasil 26 perusahaan yang memenuhi kriteria yang telah ditentukan dengan jumlah sampel sebanyak 76 sampel. Penelitian ini menggunakan metode analisis data regresi linier dengan bantuan program SPSS versi 25. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari annual report dan sustainability report yang diterbitkan pada website perusahaan dan www.idx.co.id . Hasil penelitian ini menunjukkan bahwa variabel financial performance berpengaruh terhadap nilai perusahaan. Sedangkan eco-efficiency, green inovation dan carbon emission disclosure tidak berpengaruh terhadap nilai perusahaan.
The Effect of Good Corporate Governance, Sales Growth, and Capital Intensity on Accounting Conservatism (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2019) Achyani, Fatchan; Lovita, L; Putri, Eskasari
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.17578

Abstract

The company’s condition must experience ups and downs that cause instability so that conditions are different from one company to another. Companies must be meticulous in financial reporting to attract investors and creditors as users of financial information. Companies do not rush to recognize and measure assets and profits and immediately recognize possible losses and debts. The purpose of this study is to analyze and obtain empirical evidence about the effect of good corporate governance, sales growth, and capital intensity on accounting conservatism. In this study, indicators of good corporate governance are managerial ownership, independent commissioners, audit quality, and concentrated ownership. The sample of this research was manufacturing companies in Indonesia during 2017-2019, which are listed on the Indonesia Stock Exchange (BEI). This study results indicated that independent commissioners and capital intensity influenced accounting conservatism.
Pengaruh Sistem Pengendalian Internal, Kepatuhan Regulasi, Whistleblowing Dan Religiusitas Terhadap Kecurangan Akuntansi Di Unit Kerja Regional Kabupaten Pacitan Faizal Aziz Wicaksono; Fatchan Achyani
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i4.8232

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sistem pengendalian internal, kepatuhan regulasi, whistleblowing, dan religiusitas terhadap kecenderungan kecurangan akuntansi pada Organisasi Perangkat Daerah (OPD) di Kabupaten Pacitan. Penelitian ini menggunakan pendekatan kuantitatif dengan desain survei terhadap 27 OPD yang dipilih melalui teknik purposive sampling. Data primer dikumpulkan melalui kuesioner skala Likert dan dianalisis menggunakan regresi linear berganda. Sebelum analisis, dilakukan uji validitas, reliabilitas, serta asumsi klasik untuk memastikan kualitas data. Hasil penelitian menunjukkan bahwa whistleblowing memiliki pengaruh signifikan dalam menekan kecenderungan kecurangan akuntansi. Sebaliknya, sistem pengendalian internal, kepatuhan regulasi, dan religiusitas tidak berpengaruh signifikan terhadap kecenderungan kecurangan akuntansi. Temuan ini menegaskan pentingnya mekanisme pelaporan kecurangan (whistleblowing) dalam mencegah praktik kecurangan di sektor publik.
Technological Innovation Fintech in Accounting Information System Development: Case Study of Micro, Small and Medium Enterprises (MSMEs) in Gonilan Village Farika, Devina Widya; Achyani, Fatchan
Islamic Business and Management Journal Vol. 7 No. 2 (2024): IBMJ | December
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/ibmj.v7i2.14587

Abstract

This study aims to analyze the impact of financial technology (FinTech) innovation on the accounting information systems of Micro, Small, and Medium Enterprises (MSMEs) in Gonilan Village. The research employed a descriptive qualitative approach with data collection techniques including interviews, observation, and documentation. The results indicate that the adoption of QRIS enhances transaction efficiency, financial record accuracy, and business branding. However, challenges such as dependence on internet connectivity and the risk of fraud remain obstacles. This study provides recommendations for training and infrastructure improvements to support the digital transformation of MSMEs. Keywords: FinTech, QRIS, Accounting Information System, MSMEs
The Effect of Fraud Hexagon, Good Corporate Governance, and Whistleblowing System in Detecting Fraud in Financial Statements (Empirical Study on Food and Beverage Sub-sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2021-2023 Wulandari, Dilla Fitri; Fatchan Achyani
Islamic Business and Management Journal Vol. 8 No. 1 (2025): IBMJ | June
Publisher : University of Darussalam Gontor

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

Abstract

Fraud, defined as an intentional act to obtain or lose property through deception or unfair means for personal gain, poses a serious threat to the integrity of financial information and public trust. Although the frequency of cases is lower than asset misappropriation or corruption, financial statement fraud causes the most significant financial losses and has the potential to trigger corporate bankruptcy. This study aims to analyze the influence of Fraud Hexagon, Good Corporate Governance (GCG), and Whistleblowing System in detecting fraud in financial statements. The Fraud Hexagon framework is used to identify the elements that trigger fraud, namely pressure, opportunity, rationalization, capability, arrogance, and collusion. In the context of GCG, this study specifically highlights the role of the Board of Commissioners and the Audit Committee as pillars of internal supervision and control. Meanwhile, the Whistleblowing system is assumed to be an important mechanism in the prevention and early detection of fraudulent practices. The sampling technique used purposive sampling with 87 samples that met the research criteria. The data analysis method used is the classical assumption test and multiple linear regression analysis, with hypothesis testing through the T statistical test, F statistical test, and coefficient of determination. The results of the study indicate that opportunity, capability, and collusion in Fraud Hexagon have a positive effect on financial statement fraud. In addition, the Board of Commissioners also has a positive effect on financial statement fraud. However, pressure, rationalization, and arrogance in Fraud Hexagon, the Audit Committee in GCG, and the Whistleblowing System do not have a significant effect on financial statement fraud.
AHP Approach For Indonesian Public Bus Station Commercial Asset Management Training Riyardi, Agung; Achyani, Fatchan; Rosy Rochmatullah, Mahameru; Nurul Khassanah, Marsheila; Indriawati, Shofiah
Abdi Psikonomi Vol 6, No 1 (2025): Juni 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v6i1.10205

Abstract

Following the government's commitment in the state asset utilization, Indonesian bus stations management develops their commercial assets as a public activity center and a non-tax contributor. The problem is the bus station commercial asset management knowledge and skill should be improved through a specific training. The analytical Hierarchy Process (AHP) approach for the bus station commercial asset management training is essential. The training improves bus station commercial asset management knowledge ans skills by hierarchical expertise and suitable selection. Conducted in the Tirtonadi bus Station located in Indonesian Surakarta city, three stages run the AHP training: Bus station commercial asset management hierarchical expertise and proper selection development, AHP software simulation, and AHP-based test. To create training attractiveness, two treatments are imposed: Asset utilization combination and group division. The training successfully improves bus station commercial asset management knowledge and skill on the hierarchical expertise and suitable selection. In addition, the training raises the bus station management's intention to analyze in general the bus station commercial asset management, readiness to organize the bus station commercial asset management training based on the AHP method, and readiness to become the bus station research key respondent based on the AHP method.
Accounting Students' Perception of Love of Money, Machiavellian, Religiosity, and Taxation Understanding Towards Tax Evasion Aji Tri Mulya; Achyani, Fatchan
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (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.v5i1.374

Abstract

This study investigates the psychological and ethical determinants of tax evasion by analyzing the effects of Love of Money, Machiavellianism, Religiosity, and Tax Knowledge among undergraduate accounting students. While the use of a quantitative, positivist approach provides a structured method for identifying variable relationships, the study's generalizability is limited due to its narrow sample of 114 students from a single university who may not represent broader taxpayer behavior. Additionally, reliance on self-reported data concerning sensitive topics like tax evasion introduces the risk of response bias, possibly distorting the findings. The complex, culturally embedded nature of constructs such as Love of Money, Machiavellianism, and Religiosity may not be fully captured through standard questionnaires, potentially weakening the validity of the measurements. Although the study finds that Love of Money significantly influences tax evasion, the insignificance of the other variables might stem from measurement limitations rather than a true lack of effect. Future research should incorporate more diverse and representative samples, refine construct operationalization, and consider mixed-method approaches to deepen understanding of the nuanced drivers behind tax evasion behavior.
The Effect of Accounting Conservatism and Cash Flow on Cash Holding with Information Asymmetry as a Moderating Variable Fadilah, Annisa; Achyani, Fatchan
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (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.v5i1.377

Abstract

Cash is an asset that plays an important role in the running of a company's operational activities. Cash holding is the amount of cash and cash equivalents held by a company to meet operational needs, investments, and other sudden needs. Companies usually hold cash to meet obligations, manage risks, and take advantage of investment opportunities. Cash holding is cash held by a company to meet daily activities. The purpose of this study is to analyze the effect of accounting conservatism and cash flow on cash holding with information asymmetry as a moderating variable. The type of research used is quantitative research with a non-participant observation method. The sample used in this study was 162 energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The sample was determined using the purposive sampling method. This study uses multiple linear regression analysis and is processed using MiniTab 19. The results of the study show that: (1) Accounting Conservatism does not have a significant effect on Cash Holding (2) Cash Flow does not have a significant effect on Cash Holding (3) Information Asymmetry has a significant effect on Cash Holding (4) Information Asymmetry does not strengthen or moderate Accounting Conservatism on Cash Holding (5) Information Asymmetry does not strengthen or moderate Cash Flow on Cash Holding.
Model Determining the Success of Sustainability Report Disclosure in Indonesia Triyono; Fatchan Achyani; Sandy Prasetyo; Lamin Khaira
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i1.8810

Abstract

This study aims to analyze the effect of profitability, leverage, liquidity, company size, corporate governance, environmental performance, and media exposure on sustainability reports. The research method used is regression analysis with secondary data obtained from the Company's annual and sustainability reports, the Company Sample uses Mining Companies listed on the Indonesia Stock Exchange with a total sample of 110, for the period 2019-2023. The results of the study indicate that profitability, leverage, liquidity, company size, corporate governance, and environmental performance do not have a significant effect on sustainability reports. Meanwhile, media exposure has a significant effect on sustainability reports. This finding indicates that media publication and attention can encourage companies to be more transparent in their sustainability reporting. Novelty From this study This study highlights the importance of media exposure as an external factor that influences sustainability reports, which has not been widely studied in previous studies, The results show that companies are more motivated to disclose sustainability reports when they are in the spotlight from the media, indicating that transparency is not only driven by internal factors, but also external pressure
Co-Authors - Triyono Adellia Pratiwi Afifah Mutiara Tsany, Afkarina Dyah Pangastuti Afni, Fika Nur Agung Riyardi Ainayya Silmi Kaffah Marianto Ainayya Silmi Kaffah Marianto Aji Tri Mulya Armiawan, Muhammad Edward Putra Aryudie, Nabila Aurellia Ashifa Nur Sabilah Audia Cindy Arista Banu Witono Banu Witono, Banu Bayu Tri Cahya Byusi, Hafid Candra Kusuma Wardana, Candra Kusuma Damayanti, Susana Delfi Dwi Apriani Devriadi, Fitri Syafira Dian Praharaningtyas Diana, Novi Rahma Dinah Purnamasari Dwi Astuti Dwi Prasasti, Ayu Ningtyas Dwianto, Agus Ekaputra, Aditiyanto Elvina Resti Fauziyah Elvina Resti Fauziyah Eni Kusumawati Erma Setiawati Eskasari Putri Fadilah, Annisa Fadilla Freya Damayanti Faizal Aziz Wicaksono Fajar Kholillulloh Farika, Devina Widya Fatchan, Fuad Fatchan, Fuad Hudaya Fian Aufa Nashrulloh Firdaus, Muhamad Zidan Miftah Fitri Syafira Devriadi Fitriyanti, Inayah Frichillia Elvira Agustina Gunawan, Gilang Abytia Eka Hafid Byusi Ilham Jiensa Wijaya Ilham Nuryana Fatchan Ilham Nuryana Fatchan, Ilham Nuryana Imron Rosyadi Indriawati, Shofiah Intan Kusuma Widyandari Irna Putri Ningtyas Kartika Setyowati Khayati, Isnaini Nur Khoir, Jundi Abdul Khoirunnisa, Adilah Miftah Salma Lamin Khaira Lovita Lovita Lovita, L Mahameru Rosy Rochmatullah Maharani, Maulidya Dita Mayra Permata Madani Mia Audina, Mia Miftah, Muhamad Zidan Mufti Arief Arfiansyah Mulato, Febry Yuni Nadila Indah Ratnandari Nashirotun Nisa Nurharjanti Nisrina Luthfita Tsany Noer Sasongko Nur Aeni Waly Nur Ulifiati Nurul Khassanah, Marsheila Oktavia Nur Fatimah Oktaviana, Adika Pamungkas, Putri Payamta, Payamta Potina Histika Pawitra Mahandani Praharaningtyas, Dian Pramaisella, Elsa Febriayu Rachmayanti, Fidya Eka Rahman, Arif Nur Rahmasari, Maulida Putri Ramadhan, Andra Syahrul Ramadhani, Arista Luthfia Ramadhania, Nadhifa Aqilla Marza Rina Trisnawati Rochdati, Mila Carullina Ryandika, Agnes Deby SAFEI, MUHAMMAD Sandy Prasetyo Sholihah, Puteri Susana Damayanti Susi Lestari SUSI LESTARI Syanazka Zalyu Azzahra Tarisa Yunisyah Hapsari Tomy Hermansyah Tomy Hermansyah Triyono Triyono Triyono Triyono Triyono Triyono Triyono Tsania Khofifah Ulifiati, Nur Wardani, Widya Ayu Pramudya Wardhana, Reinaldi Wisnu Widiatmoko, Wahyu Bagas Wiwin Atmadinina Wulandari, Dilla Fitri Yasri, Salma Zhafirah Yosvhin Prihantoro, Frischa Angelietha Yunus Harjito Zahra, Luthfia Azifa Zulfikar -, Zulfikar Zuzanto, Seto Ferdy