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All Journal Resona : Jurnal Ilmiah Pengabdian Masyarakat Akuntabel : Jurnal Ekonomi dan Keuangan SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Proceeding of National Conference on Accounting & Finance Jurnal Akuntansi dan Keuangan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan RATIO: Reviu Akuntansi Kontemporer Indonesia INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) JWM (JURNAL WAWASAN MANAJEMEN) Governors Eduvest - Journal of Universal Studies JOURNAL OF WETLANDS ENVIRONMENTAL MANAGEMENT IIJSE Indonesian Journal of Economic & Management Sciences (IJEMS) META - JOURNAL EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah
Ade Adriani
Universitas Lambung Mangkurat
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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA Agus Riyanto; Ade Adriani; Norlena
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 10 No. 1 (2021): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v10i1.1271

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengukur pengaruh kepemilikan manajerial, komisaris independen, komite audit dan pengungkapan tanggung jawab sosial perusahaan terhadap praktik manajemen laba. Sampel data pada penelitian ini dipilih menggunakan nonprobability sampling method dengan teknik pengambilan sampel berupa purposive sampling sehingga diperoleh sebanyak 40 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) yang memenuhi kriteria. Data dianalisis menggunakan regresi logistik biner pada SPSS 22. Hasil dari penelitian ini menunjukkan bahwa variabel kepemilikan manajerial berpengaruh negatif terhadap praktik manajemen laba. Variabel komisaris independen dan komite audit menunjukkan tidak ada pengaruh terhadap praktik manajemen laba. Variabel pengungkapan tanggung jawab sosial perusahaan menunjukkan pengaruh positif terhadap praktik manajemen laba.
Academic Behavior from the Perspective of the Fraud Hexagon Theory (An Empirical Study of Master’s Degree Accounting Students in South Kalimantan Province) Putri, Audri Helmina; Adriani, Ade; Yuliani, Rahma
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9728

Abstract

This study examines academic behavior from the perspective of the Fraud Hexagon Theory, which includes pressure, opportunity, rationalization, capability, arrogance, and collusion. The purpose of this research is to analyze the influence of these six factors on academic fraud behavior among Master’s degree students in Accounting in South Kalimantan Province. This study employs a quantitative approach using primary data collected through questionnaires distributed to Accounting postgraduate students. The data were analyzed using statistical techniques to test the proposed hypotheses. The results indicate that pressure, opportunity, rationalization, capability, arrogance, and collusion have varying effects on academic fraud behavior, either individually or simultaneously. These findings provide empirical evidence that the Fraud Hexagon Theory can be applied to explain academic misconduct in higher education. This study is expected to contribute to the development of academic integrity policies and preventive strategies to reduce academic fraud in postgraduate education.
PEMBUATAN DAN PELATIHAN SISTEM INFORMASI DAN AKUNTANSI UNTUK SPPG (SATUAN PELAYANAN PEMENUHAN GIZI) HANDIL BAKTI 2, BARITO KUALA,KALIMANTAN SELATAN Rano Wijaya; Syaiful Hifni; Saprudin Saprudin; Isnawati Isnawati; Nor Hikmah; Achmad Suhaili; Ade Adriani; Sustinah Limarjani
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 10, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v10i1.2931

Abstract

Mitra sasaran dalam kegiatan pengabdian ini adalah Satuan Pelayanan Pemenuhan Gizi (SPPG) Handil Bakti 2, Barito Kuala, Kalimantan Selatan. Permasalahan utama yang dihadapi mitra adalah sistem pelaporan keuangan yang masih bersifat manual, tidak terintegrasi, serta belum mengacu pada Standar Akuntansi Keuangan (SAK) yang berlaku. Selain itu, terdapat keterbatasan kompetensi sumber daya manusia (SDM) dalam penyusunan laporan keuangan yang akuntabel sesuai standar Ikatan Akuntan Indonesia (IAI). Kegiatan ini bertujuan untuk memberikan solusi melalui pengembangan teknologi dan peningkatan kapasitas SDM. Metode pelaksanaan meliputi survei pendahuluan, perancangan dan pembuatan software akuntansi terintegrasi, pelatihan teknis (penyusunan COA, jurnal, buku besar, hingga laporan keuangan), implementasi sistem, serta pendampingan dan evaluasi berkelanjutan. Luaran yang diharapkan dari program ini adalah tersedianya sistem informasi akuntansi berbasis komputer yang mampu menghasilkan laporan keuangan (Neraca, Laporan Laba Rugi, dan Arus Kas) secara akurat, cepat, dan sesuai standar IAI, sehingga mendukung tata kelola manajemen SPPG Handil Bakti 2 yang lebih baik dan akuntabel.  Abstract. The target partner in this community service activity is the Nutrition Service Unit (SPPG) Handil Bakti 2, Barito Kuala, South Kalimantan. The main problems faced by the partner are manual financial reporting systems, lack of integration, and non-compliance with applicable Financial Accounting Standards (SAK). Furthermore, there is a limitation in human resource (HR) competency regarding the preparation of accountable financial statements in accordance with the Indonesian Institute of Accountants (IAI) standards. This activity aims to provide solutions through technology development and HR capacity building. The implementation methods include preliminary surveys, design and development of integrated accounting software, technical training (arrangement of COA, journals, ledgers, to financial statements), system implementation, and continuous mentoring and evaluation. The expected output of this program is the availability of a computer-based accounting information system capable of producing financial statements (Balance Sheet, Profit/Loss Statement, and Cash Flow) accurately, quickly, and in accordance with IAI standards, thereby supporting better and more accountable management governance at SPPG Handil Bakti 2.
The Role of Public Accouting Firm Size in Moderating The Determining Factors of The Financial Statement Integrity of Public Companies in Indonesia Malem Pagi Sembiring; Atma Hayat; Ade Adriani
Eduvest - Journal of Universal Studies Vol. 5 No. 4 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i4.3778

Abstract

This research aims to empirically test the effect of corporate governance structure, leverage, and financial distress on the integrity of financial statements with the size of the public accounting firm as a moderating variable. The target population used is companies listed on the IDX with a total of 823 companies in 2022. The sample was selected using the purposive sampling method and obtained 491 company samples with certain criteria. This study was conducted using multiple linear regression analysis and continued with moderated regression analysis. The data in this study were processed using IBM SPSS software version 29. The results of the study indicate that partially, managerial ownership, audit committees, and leverage affect the integrity of financial statements. Meanwhile, institutional ownership, independent commissioners, and financial distress partially do not affect the integrity of financial statements. The size of the public accounting firm is able to moderate the relationship between leverage and financial distress on the integrity of financial statements. Furthermore, the size of the public accounting firm is not able to moderate the relationship between institutional ownership, managerial ownership, independent commissioners, and audit committees on the integrity of financial statements.
Analysis of the Impact of Profitability on Stock Returns for Banking Companies Listed on the Indonesia Stock Exchange, 2020–2024 Alifiana, Metania Lestari; Adriani, Ade; Yuliani, Rahma
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6854

Abstract

This study aims to analyze the effect of profitability ratios on stock returns for banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The independent variables used are Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM), while the dependent variable is stock returns. The research method used is a quantitative approach with multiple linear regression analysis. The results indicate that, collectively, all five profitability ratios significantly influence stock returns (R² = 0.710). Individually, ROE, GPM, and NPM have a significant positive effect, while ROA and OPM do not have a significant effect. NPM is the most dominant variable influencing stock returns. These findings indicate that profitability, particularly net profit and return on equity, is a key factor in attracting investor interest in the banking sector.
HUBUNGAN MODEL LIMA BOTTOM LINES, INDEKS PELAPORAN  5 STAR DENGAN KINERJA KEUANGAN DAN KEBIJAKAN DIVIDEN (STUDI PADA PERUSAHAAN LQ-45 PERIODE PELAPORAN KEUANGANTAHUN 2020-2023) Darma Wahyuli Basri; Syaiful Hifni; Ade Adriani; M. Nordiansyah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/zy9h1w12

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan dan hubungan antara penerapan model lima bottom line dengan indeks pelaporan terhadap kinerja keuangan dan kebijakan dividen pada perusahaan yang tergabung dalam indeks LQ45 di Bursa Efek Indonesia periode 2020–2023. Penelitian dasar ini menggunakan lima variabel independen bottom line, yaitu ekonomi, sosial, lingkungan, tata kelola, dan pemberdayaan, yang diukur dengan indeks pelaporan 5 STAR (Primary Stakeholders Expectation, Objectives, Strategies, Implementation, Results). Variabel dependen meliputi kinerja keuangan dan kebijakan dividen. Data diperoleh dari 92 laporan keuangan tahunan perusahaan selama periode penelitian. Hasil pengujian hipotesis pertama (H01) menggunakan uji chi-square menunjukkan bahwa frekuensi observasi (FO = 140,82) lebih besar daripada frekuensi harapan (FE = 36,42) dengan tingkat signifikansi < 0,05. Hal ini menunjukkan bahwa H01 ditolak, sehingga terdapat perbedaan signifikan dalam pelaporan kinerja keuangan dan kebijakan dividen antara perusahaan yang menerapkan model lima bottom line dengan indeks pelaporan 5 STAR. Sementara itu, hasil uji hipotesis kedua (H02) menggunakan Pearson Contingent Coefficient menghasilkan nilai C = 0,1794. Berdasarkan kaidah empiris Guilford, nilai tersebut menunjukkan tingkat hubungan yang rendah. Dengan demikian, meskipun terdapat perbedaan signifikan dalam pelaporan, hubungan antara penerapan lima bottom line dengan kinerja keuangan dan kebijakan dividen tergolong lemah.
THE EFFECT OF FIRM AGE, INSTITUTIONAL OWNERSHIP, LEVERAGE, PROFITABILITY, FIRM SIZE, AND PROPER ON CARBON EMISSION DISCLOSURE Erni Erdawati; Monica Rahardian Ary Helmina; Ade Adriani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10051

Abstract

Climate change has become one of the most critical environmental issues, closely linked to the contribution of carbon emissions generated by companies. This study aims to provide empirical evidence regarding the factors influencing carbon emission disclosure. The population of this study consisted of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sampling technique employed was purposive sampling, resulting in a total of 87 research observations. This study utilized secondary data obtained through documentation techniques. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26 software. The results indicate that firm age and firm size have a positive effect on carbon emission disclosure. Meanwhile, other factors, namely institutional ownership, leverage, profitability, and PROPER, do not have a significant effect on carbon emission disclosure. These findings imply that companies need to enhance compliance with environmental regulations related to greenhouse gas (GHG) emissions and climate change to avoid sanctions, fines, or legal consequences resulting from non-compliance. In addition, transparency in carbon emission disclosure can increase stakeholder trust. Furthermore, such disclosure can encourage companies to develop cleaner and more efficient technologies, as well as adopt more environmentally friendly practices to reduce their carbon emissions.
Co-Authors A. Yunani Achmad Suhaili Achmad Suhaili Adya Ferina Agus Riyanto Akhid Yulianto Alifiana, Metania Lestari Anizar, Sriyunia Antonius G.S Atma Hayat Banjar Nahor, Josmar Lambok Darma Wahyuli Basri Erni Erdawati Fahmi Rizani Fahmi, Syarif Fatmawati Bakri Noor Ferina, Adya Fitri, Eka Hamdani Hamdani Isnawati Josmar Lambok Banjar Nahor Kamila Windyani Putri Karimah, Nur Nida Leviana, Martha Lu’lu Nurjihan M. Nordiansyah Maharani, Frista Tiara Malem Pagi Sembiring Maria Chatarina Maharani Putri Mahayana Monica Rahardian Ary Helmina Muhammad Riza Firdaus Muhammad Riza Firdaus, Muhammad Riza Noor, Fatmawati Bakri Nor Hikmah Norlena Norlena Nugeraha, Eddy Harwan Nur Nida Karimah Padlah Riyadi Putri, Audri Helmina Rano Wijaya S, Antonius G S, Syahrituah Saprudin Saprudin Saprudin Saprudin Saputra, Rizal Sarwani Sarwani Sarwani Sarwani, Sarwani Sisca, Yulia Suhaili, Achmad Sustinah Limarjani Syahrituah S Syaiful Hifni Wahyudin Nor Yuliani, Rahma Yuliani, Rahma Yuliani Yunani, A.