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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL RELASI STIE MANDALA JEMBER Jurnal Ekonomi Syariah Teori dan Terapan Asian Journal of Accounting Research International Research Journal of Management, IT & Social Sciences JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen PRIVE: Jurnal Riset Akuntansi dan Keuangan International Journal of Social Science and Business Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen YUME : Journal of Management Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) SOLUSI Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) AJAR (Asian Journal of Accounting Research) (e-Journal) Wiga : Jurnal Penelitian Ilmu Ekonomi International Journal of Humanities Education and Social Sciences Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Public and Business Accounting Capacitarea : Jurnal Pengabdian Kepada Masyarakat Journal Community Service Consortium Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Educational Management Research Enrichment: Journal of Multidisciplinary Research and Development Riwayat: Educational Journal of History and Humanities Relasi : Jurnal Ekonomi IIJSE KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis Journal of Economics and Economic Policy International Journal of Economics and Business (IJEB)
Oyong Lisa
Universitas Gajayana
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Pemberdayaan Kelompok Masyarakat melalui Pelatihan Inovasi Batik Ecoprint Sulistyan, Riza Bahtiar; Rusdianti, Imanita Septian; Lisa, Oyong
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2024): September - Desember
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2024.004.03.11

Abstract

Pelatihan batik ecoprint di Desa Jatiroto, Kabupaten Jember, bertujuan untuk meningkatkan keterampilan masyarakat lokal dalam pembuatan batik ramah lingkungan dan membuka peluang ekonomi baru. Metode pelatihan terdiri dari tiga tahap utama: perencanaan, pelaksanaan, dan evaluasi. Pada tahap perencanaan, materi dan bahan pelatihan disiapkan. Selama pelaksanaan, peserta mempraktikkan teknik ecoprint dengan bimbingan instruktur, dan pada tahap evaluasi, hasil karya peserta dianalisis melalui wawancara kualitatif. Hasil pelatihan menunjukkan bahwa peserta berhasil menguasai teknik batik ecoprint, menciptakan produk dengan motif unik, dan memahami pentingnya penggunaan bahan alami. Implikasi dari pelatihan ini adalah peningkatan keterampilan ekonomi masyarakat desa, potensi pengembangan usaha batik yang berkelanjutan, dan kesadaran akan pelestarian lingkungan. Meski demikian, terdapat keterbatasan terkait ketersediaan bahan baku dan akses pasar yang perlu diatasi melalui pelatihan lanjutan dan dukungan pemasaran.
FRAUD DIAMOND DETERMINANTS OF POTENTIAL FINANCIAL REPORTING FRAUD Lisa, Oyong; Farhan, Djuni; Dahlan, Ahmad; Hertato, Roni; Azizi, Bagus Salam
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.21080

Abstract

Financial statement fraud is a highly risky practice in financial reporting. This research aims at investigating the effect of the fraud diamond (Pressure, Opportunity, Rationalization, and Capability) on the probability of financial statement fraud. The sample consisted of 132 cooperatives over three years (2022–2024). The data analysis technique used logistic regression. The findings showed that pressure was a significant factor driving fraud, arising from various financial obligations that had to be met. Opportunity also influenced the occurrence of financial statement fraud, as a weak internal control system created opportunities for manipulation. Rationalization played a role in enabling fraud, as individuals justified their actions through various rationalizations. Additionally, capability increased the potential for fraud, as individuals with specialized knowledge and skills were more likely to commit fraudulent activities. These findings emphasize the importance of strengthening internal controls and addressing financial pressures to mitigate the risk of financial statement fraud.
The Effect of Musharakah and Murabaha Financing on Profitability with Non-Performing Financing as a Moderating Variable (in Sharia Business Units Registered with the Financial Services Authority) Awin Rahma Zulvia; Oyong Lisa; Djuni Farhan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5859

Abstract

This study aims to analyze the effect of Musharakah and murabahah financing on profitability in Islamic business units, as well as to examine the impact of Non-Performing Financing (NPF) on profitability. Additionally, this research assesses whether NPF can moderate the effect of Musharakah and murabahah financing on profitability. Thus, the study is expected to provide comprehensive insights into the relationship between types of Islamic financing, financing quality, and financial performance of Islamic business units. The research method used is a quantitative approach with eight Islamic business units selected using purposive sampling between 2020 and 2023. The data were analyzed using Moderated Regression Analysis to test the hypotheses proposed in the study. The results indicate that Musharakah financing has a negative and significant effect on profitability, with a coefficient of -3.562 and a probability value of 0.001. This suggests that higher Musharakah financing is associated with decreased financial performance of Islamic banks. Conversely, murabahah financing has a positive and significant effect on profitability, with a coefficient of 4.593 and a probability value of 0.000, meaning that higher murabahah financing is associated with improved financial performance. NPF is not able to moderate the effect of Musharakah on profitability, with a coefficient of -2.667 and a probability value of 0.013, but it is able to moderate the effect of murabahah on profitability, with a coefficient of 8.981 and a probability value of 0.000. These results are consistent with several previous studies that support these findings.
Ethical Challenges and Dilemmas in Public Sector Budget Execution: Evidence from Indonesia Farhan, Djuni; Lisa, Oyong; Hermanto, Bambang
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4940

Abstract

This study investigates the ethical conflicts encountered by public sector accountants during budget execution processes, highlighting the implications for governance, accountability, and public trust. The research aims to explore how professional and organizational pressures shape accountants’ ethical decision-making and the extent to which these challenges compromise integrity in public financial management. Using qualitative methods, semi-structured interviews, focus groups, and document analysis, the study examines ethical dilemmas faced by public sector accountants. The study’s findings reveal three main challenges: conflicts of interest, pressure to meet financial targets, and lack of transparency in budget allocation. These are all intensified by political interference, weak ethical cultures, and limited oversight. In performance-driven environments, accountants often compromise professional standards, leading to misreporting, misuse of public resources, and reduced public trust. Applying Rest’s Four-Component Model, the study highlights how organizational culture shapes ethical decision-making. Recommendations include establishing robust codes of conduct, providing ethics education, and strengthening oversight to foster ethical resilience. The ethical conflicts in budget execution undermine credibility, requiring institutional commitment to integrity, transparency, and supportive leadership to ensure public trust and ethical governance.
The Implementation of Total Quality Management in Islamic Junior High Schools: Commitment, Continuous Improvement, and Performance Outcomes Marisa Juwitasari; Umi Muawanah; Oyong Lisa
Journal of Educational Management Research Vol. 5 No. 2 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i2.1920

Abstract

This study aims to analyze the implementation of Total Quality Management (TQM) in an Islamic boarding-based bilingual junior high school and to explore its implications for institutional performance and educational quality improvement. A qualitative descriptive approach was employed, with data collected through in-depth interviews, observations, and document analysis involving school leaders, teachers, educational staff, and students. The study examined six core dimensions of TQM implementation: leadership commitment, customer focus, total involvement, continuous improvement, data-driven decision making, and systematic management practices. The findings indicate that TQM principles have been substantially integrated into institutional management and academic processes, contributing positively to performance enhancement, learning quality improvement, and infrastructure development. However, challenges persist in maintaining implementation consistency, strengthening organizational structure, and enhancing staff understanding of comprehensive TQM concepts, particularly among personnel holding multiple roles. The study implies that sustained leadership commitment, capacity building, and structured quality management systems are essential to optimize TQM effectiveness in Islamic educational institutions.
Pengaruh Personality Traits Terhadap Tax Evasion Attitudes Dengan Pemoderasi Religiosity Dan Love Of Money Suwartono; Umi Muawanah; Oyong Lisa
Journal of Public and Business Accounting Vol. 6 No. 2 (2025): Juli-Desember
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v6i2.417

Abstract

This study aims to examine and analyze how personality traits influence tax evasion attitudes, moderated by religiosity and love of money. This research is a quantitative study using primary data sources. Data was collected through questionnaires distributed to participants. The research sample was selected using a purposive sampling technique. The data analysis method included descriptive statistical tests, classical assumption tests, multiple linear regression analysis, and moderation tests. The study's results indicate that personality traits positively influence tax evasion attitudes. Religiosity serves as a moderating variable of the predictor-moderator type, meaning it can affect the relationship between personality traits and tax evasion attitudes. However, it does not significantly moderate this relationship. Religiosity does not serve to strengthen or weaken the relationship between personality traits and tax evasion. Instead, it is more suitably classified as an independent variable. Love of money is a variable that moderates the relationship between personality traits and tax evasion attitude and also serves as an independent variable and a quasi-moderator. As a quasi-moderator, love of money strengthens the relationship between personality traits and tax evasion attitude.
Co-Authors Abdul Halim Achmad Dahlan Ahmad Dahlan Ahmad Dahlan Alex Ari Gustopo Anggraini, Veni Ashari, Muhammad Hasyim Awin Rahma Zulvia Azizi, Bagus Salam Badar Ilahi Bambang Haryadi Bambang Haryadi Bambang Hermanto Bambang Hermanto Dewi Ernawati Djuni Farhan Djuni Farhan Djuni Farhan Dwi Orbaningsih Gunadi Gunadi Haryadi, Bambang Heriyadi Heriyadi Hertato, Roni Humaidi Humaidi Imanita Septian Rusdianti Indrasmono, Malikoes Arisnadi Jainuri, Ahmad Jauhari Jauhari Kelana, Tomas Aldi M. Wimbo Wiyono Marisa Juwitasari Muhammad Hasyim Ashari Muhammad Hasyim Ashari Priyo Budi Prakoso Qurrotul Aini Riza Bahtiar Sulistyan Ronny Hendra Hertanto Rosidi Satria Budi Wicaksono Setiyo Hadi Santoso Sihwahjoeni Sihwahjoeni Sihwahjoeni, Sihwahjoeni Sihwahjoeni, Sihwahjoeni Sriyono Suati - Rakhmawati Sugeng Mulyono Supardi Suwartono Umi Muawanah Wahidahwati Wahidahwati Wicaksono, Satria Budi Zahro, Mar’atus