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All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Proceeding of National Conference on Accounting & Finance J-ISCAN : Journal of Islamic Accounting Research Comsep : Jurnal Pengabdian Kepada Masyarakat JURNAL INOVASI DAN PENGABDIAN MASYARAKAT INDONESIA Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE)
Maya Febrianty Lautania
Program Studi Akuntansi Ekonomi Dan Bisnis Universitas Syiah Kuala
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Mathematics Public Health Social Sciences

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Beyond Expectations: Corporate Governance's Insufficiency in Fraud Prevention Nuraini A Nuraini A; Nita Erika Ariani; Maya Febrianty Lautania
Journal of Accounting Research, Organization and Economics Vol 7, No 1 (2024): JAROE Vol. 7 No. 1 April 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i1.37302

Abstract

Objective –The specific objectives to be achieved in this research are to (1) test the Beneish model (1999) as a predictor of reliable manipulation or indicator to reveal signals or symptoms of financial reporting fraud. (2) Test whether corporate governance effectiveness reduces financial statement fraud.Design/Methodology –The research analyzed publicly listed non-financial firms listed in Indonesia's stock exchange (IDX) from 2017 to 2022. Simple random sampling was used to select 86 companies per year, resulting in 617 year-firm observations. Data analysis was carried out by logistic regression multiple with panel data. The test was carried out by adopting the Beneish benchmark index (Z-score) model which is effective for predicting indications of fraudulent financial statements. Results –The test results show that there is 99.8% of incidents indicated financial statement fraud and the other 0.2% did not indicate financial statement fraud. Corporate governance mechanisms consisting of institutional ownership, audit committees, and audit quality does not mitigate fraud. It is anticipated that the research's contribution will serve as a practical guide and reference for the examination of indicators of fraud in corporate finances. The findings of this study are expected to provide valuable insights for policymakers and regulators seeking to improve corporate governance practices.Research limitations/implications –This research does not incorporate the competency and capability specifications of governance structures such as the board of commissioners, audit committees, and external auditors. Future investigations are anticipated to delve more profoundly into the internal and external corporate governance capabilities and specifications.Novelty/Originality –This study reveals that, on the whole, a significant proportion of companies are implicated in fraudulent activities, while corporate governance mechanisms are deemed inadequate in overseeing management activities conducive to fraud. The outcomes of this research challenge the prevailing paradigm of corporate governance as an effective deterrent against fraudulent behavior.
Pengembangan Lilin Aromatik Dari Minyak Jelantah Dengan Komponen Aktif Sereh Wangi dan Nilam Sebagai Antinyamuk Yulia, Winda; Adhayani, Layli; Nauval, Iflan; Sufriadi, Elly; T Maulana; Zulkarnain, Zulkarnain; Lautania, Maya Febrianty
JURNAL INOVASI DAN PENGABDIAN MASYARAKAT INDONESIA Vol 4 No 1 (2025): Januari
Publisher : Fakultas Kesehatan Masyarakat, Universitas Muhammadiyah Semarang

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Abstract

Latar belakang: Demam Berdarah Dengue (DBD) adalah penyakit menular yang diakibatkan oleh virus Dengue dengan cara penularan melalui vektor nyamuk spesies Aedes aegypti dan Aedes albopictus. Kasus DBD meningkat drastis 29 kali lipat sejak 2 tahun terakhir di Kecamatan Syiah Kuala, tempat Gampong Peurada berada. Pencegahan kasus DBD dapat dilakukan dengan menghindari gigitan nyamuk pembawa virus penyakit tersebut. Beberapa bahan alam seperti Serewangi diketahui memiliki khasiat sebagai pengusir nyamuk alami karena memiliki senyawa fito kimia citronelal dan citronelol. Bahan tersebut akan lebih efektif apabila dibuat dalam bentuk lilin aromatik dengan komponen aktif minyak atsiri seperti sere wangi dan nilam. Lilin aromatik ini dapat dibuat sendiri oleh masyarakat dengan memanfaatkan based dari bahan sisa seperti minyak jelantah. Tujuan: Produksi lilin aromatik ini dapat berguna untuk dikonsumsi sendiri dan bahkan untuk sumber ekonomi masyarakat. Gampong Peurada diketahui memiliki kelompok masyarakat ekonomi produktif Desa AGP (Ata Gampong Peurada) yang dibentuk oleh Pemerintah Gampong Peurada Kecamatan Syiah Kuala Banda Aceh melalui SK Kepala Desa. Pengembangan produk pada pengabdian ini dilakukan agar AGP dapat menambah varian produk yang terbuat dari bahan alam dan perluasan komersialisasi bisnisnya sehingga dapat meningkatkan ekonomi masyarakat. Metode: aktivitas utama meliputi pelatihan masyarakat dan pelatihan pembuatan produk komersial dari kelompok usaha di Gampong Peurada. Hasil: Dilakukan pelatihan masyarakat, hingga pengemasan dan pendaftaran HAKI merk ‘Cella’ yang merupakan merek lilin aromaterapi. Kesimpulan: Program ini menghasilkan produk inovasi lilin aromaterapi berbasis serewangi dan nilam, sehingga dapat menambah varian produk dan perluasan komersialisasi bisnis sehingga dapat meningkatkan ekonomi masyarakat Gampong Peurada Banda Aceh. Kata kunci: gampong peurada, lilin aromatic, minyak jelantah, nilam, serehwangi ___________________________________________________________________________ Abstract Background: Dengue fever (DHF) is an infectious disease caused by the Dengue virus with transmission through the mosquito vectors Aedes aegypti and Aedes albopictus species. DHF cases have increased dramatically by 29 times since the last 2 years in Syiah Kuala Sub-district, where Gampong Peurada is located. Prevention of dengue cases can be done by avoiding the bites of mosquitoes that carry the disease virus. Some natural ingredients such as Serewangi are known to have properties as natural mosquito repellents because they have citronelal and citronelol phyto- chemical compounds. These ingredients will be more effective when made in the form of aromatic candles with active components of essential oils such as sere wangi and patchouli. These aromatic candles can be made by the community themselves by utilizing based on leftover materials such as used cooking oil. Objective: The production of these aromatic candles can be useful for self- consumption and even for the community's economic resources. Gampong Peurada is known to have a productive economic community group AGP Village (Ata Gampong Peurada) which was formed by the Government of Gampong Peurada, Syiah Kuala District, Banda Aceh through the Decree of the Village Head. Product development in this service is carried out so that AGP can add variants of products made from natural ingredients and expand the commercialization of its business so that it can improve the community's economy. Method: The main activities include community training and the addition of commercial products from business groups in Gampong Peurada. Result: Community training, packaging and intellectual property registration of the 'Cella' brand of aromatherapy candles were conducted. Conclusion: This program produced innovative aromatherapy candle products based on serewangi and patchouli, so as to increase product variants and expand business commercialization so as to improve the economy of the Gampong Peurada community in Banda Aceh. Keywords: gampong peurada, aromatic candles, used cooking oil, patchouli, lemongrass
Does Green Accounting Matter for Financial Performance? Evidence from the Indonesia Mining Sector Jodi Setiawan; Yossi Diantimala; Maya Febrianty Lautania; Sayuthi Sayuthi
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.39348

Abstract

This study examines the influence of green accountingenvironmental cost, environmental disclosure, and environmental performanceon the financial performance of companies in the mining sector. The population were mining companies listed on the Indonesia Stock Exchange from 2020 to 2023. The samples were selected using the purposive technique and the number of observations is 144 firm-years. Using themultiple regression method, this study revealed that green accounting positively affects thefinancial performance of the sample companies. Disclosure and environmental performance positively impact financial performance, while the effect of environmental costs on financial performance is not significant.
Determinan Kebijakan Hutang (Bukti Empiris Pada Perusahaan yang Terdaftar Di Bursa Efek Indonesia) Linda Linda; Maya Febrianty Lautania; Muhammad Arfandynata
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 1 (2017): Maret 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v4i1.6628

Abstract

The purpose of this study is to examine the influence of asset structure, free cash flow (FCF), and investment opportunity set on debt policy in the LQ-45 company listed in the Indonesia Stock Exchange between 2011 and 2015.The data used in this study obtained from published companyfinancial statements. The sample was selected based on purposive sampling method e.g. 110 observations. The hypotheses were tested by using multiple linear regression analysis.The results of this study demonstrated that the asset structure, FCF, and investment opportunity set both partially and simultaneously determine the Debt to Equity Ratio. Partially, this study found that the asset structure and FCF has a negative influence on debt to equity ratio, while the investment opportunity set has a positive influence on debt to equity ratio. based on these results, the good investment opportunity set have a strong relationship on the level of debt risk.
Insights into Going Concern Matter Disclosure in the Audit Report Jannah, Miftahul; Ariani, Nita Erika; Nuraini A, Nuraini A; Lautania, Maya Febrianty
Journal of Accounting Research, Organization and Economics Vol 8, No 1 (2025): JAROE Vol. 8 No. 1 April 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i1.36566

Abstract

Objective This study examines the importance of business strategy in the acceptance of going concern matter disclosures in the audit report and whether corporate governance influences it. The main corporate governance factors examined are managerial ownership, institutional ownership, independent board of commissioners, and board of directors.Design/Methodology The population in this research consists of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The sample was selected using a simple random sampling method, totaling 48 companies and 192 observations. The analytical method used in this study is logistic regression with SPSS 26.Results The study found that business strategy through product differentiation affects the acceptance of going concern matter disclosures in the audit report, while business strategy through cost advantage does not influence it. The board of directors, as part of corporate governance, influences the acceptance of going concern matter disclosures in the audit report, whereas managerial ownership, institutional ownership, and independent board of commissioners do not affect it.Research limitations/implications This research is limited to real estate companies, which limits the generalization of results to companies in other industries. Additionally, it does not consider individual auditors in auditor rotation but uses firm rotation, where the firm, according to regulations, does not have a time limit for providing audit services.Novelty/Originality This study introduces the utilization of business strategy in determining going concern matter disclosures in the audit report. Previous studies have predominantly focused on corporate governance in determining going concern matter disclosures in the audit report.
Co-Authors Adhayani, Layli Cut Inas Salsabila Cut Sarah Syahirah, Cut Sarah Dara Fitrinanda Dinaroe Dinaroe Fifi Yusmita Hafis Nuzul Jodi Setiawan Lilis Maryasih Linda Linda Linda Linda Linda Linda Linda Linda Miftahul Jannah Muhammad Arfandynata Nauval, Iflan Nita Erika Ariani Nuraini A Nuraini A, Nuraini A Nuzul, Hafis Sayuthi Sayuthi Sufriadi, Elly T Maulana Winda Yulia Yossi Diantimala Yulia Fitri Zulkarnain Zulkarnain