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All Journal Jurnal Reviu Akuntansi dan Keuangan AKUNTABILITAS Jurnal Akuntansi & Auditing Indonesia EL-MUHASABA Journal of Auditing, Finance, and Forensic Accounting AKSES: Jurnal Ekonomi dan Bisnis Journal of Accounting and Investment Akuisisi : Jurnal Akuntansi Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Assets: Jurnal Akuntansi dan Pendidikan JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Jurnal Akuntansi dan Bisnis JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Proaksi Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi dan Manajemen Jurnal Pendidikan dan Kewirausahaan Jurnal Papatung : Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik Jurnal Pengabdian Masyarakat Asia Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society PROGRESIF Journal of Accounting and Finance Management (JAFM) Jurnal Magister Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Multiperspectives on Accounting Literature Jurnal Pengabdian Masyarakat dan Lingkungan Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Wicaksono, Agung Prasetyo Nugroho
Universitas Muhammadiyah Malang
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PARTISIPASI MASYARAKAT SEBAGAI PEMODERASI PENGARUH BUDAYA ORGANISASI DAN WHISTLE BLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD Aziza, Nabila Nurul; Irawan, Dwi; Wicaksono, Agung Prasetyo Nugroho; Ulum, Ihyaul
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3678

Abstract

Banyaknya penyelewengan anggaran yang diturunkan dari dana APBN pada organisasi pemerintahan di Indonesia. Dalam dunia perangkat daerah kerap kali terjadi kecurangan-kecurangan yang terjadi dalam bidang akuntansi. Kecurangan yang sering terjadi dalam bidang akuntansi suatu entitas biasanya berupa manipulasi atau penipuan dalam melaporkan data keuangan maupun non-keuangan. Strategi yang bisa dilakukan dalam pencegahan kecurangan antara lain adalah memperbaiki budaya organisasi dan whistleblowing system. Tujuan dari penelitian ini untuk menguji partisipasi masyarakat dalam memoderasi pengaruh budaya organisasi dan whistle-blowing system terhadap pencegahan fraud pengelolaan dana desa di Kecamatan Sukorejo, Pasuruan. Teknik analisis data menggunakan metode Partial Least Square (PLS). Hasil Penelitian menunjukkan bahwa budaya organisasi berpengaruh positif sedangkan whistleblowing system tidak berpengaruh. Hasil Penelitian juga menunjukkan jika partisipasi masyarakat dapat memperkuat pengaruh budaya organisasi dan whistleblowing system. Hal ini menunjukkan bahwa semakin baik budaya organisasi dan whistleblowing system maka pencegahan fraud pengelolaan dana desa.
The Effect of Comparative Employee Compensation on Wage and Salary Payments Catrin, Caterina Aruli Iskandar; Driana Leniwati; Agung Prasetyo Nugroho Wicaksono
Journal of Accounting and Finance Management Vol. 4 No. 5 (2023): Journal of Accounting and Finance Management (November-December 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i5.268

Abstract

This research aims to determine the effect of compensation comparisons on non-financial sector companies in Indonesia listed on IDX. The population of this research is all non-financial sector companies consisting of the raw materials, manufacturing and services sectors registered on IDX for the 2019-2021 period. This study uses a quantitative approach. The data analysis technique uses panel data regression. The research results show that salary comparison has a positiive and insignificant effect on company performance. The contribution of this research is to provide information about several factors that influence employee salaries. Also in a different population compared to before, you can find out the incentives given to company employees.
Factors influencing audit opinion going concern Ahmad Faishal Hanif; Firda Ayu Amalia; Agung Prasetyo Nugroho Wicaksono
Journal of Accounting and Finance Management Vol. 4 No. 5 (2023): Journal of Accounting and Finance Management (November-December 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i5.269

Abstract

This study was conducted to investigate the impact of company size, audit tenure, financial distress, and audit quality on going concern audit opinions on all sectors of companies listed on the Indonesia Stock Exchange (IDX), except the financial sector in 2019–2021. The sample consisting of 153 companies was selected using purposive sampling techniques, i.e., companies were selected based on certain considerations. The sample of 153 companies was then analyzed using the logistic regression method and assisted by Eviews 10 software. The results in this study are company size, audit tenure, financial distress, and audit quality have no influence on going concern audit opinion.
Forensic Accounting, Preventing And Detecting Fraud: A Systematic Literature Kinanti, Kania Putri; Amalia, Firda Ayu; Widyastuti, Aviani; Wicaksono, Agung Prasetyo Nugroho
Journal of Accounting and Finance Management Vol. 4 No. 6 (2024): Journal of Accounting and Finance Management (January - February 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i6.284

Abstract

This research was conducted to map and describe research related to forensic accounting in preventing and detecting fraud. A sample of 31 Scopus-indexed literature was selected using the PRISMA method. A selection of 51 pieces of literature was then analyzed using the SLR method and assisted by VOSViewer software. The results of this research show that literature with the keyword Fraud is the literature that is most related to the keyword forensic accounting, thus indicating that forensic accounting research related to Fraud research is carried out more often than other topics.
Model Penerapan Akuntansi Aset Desa: Mengurai Kompleksitas Permendagri No 1/2016 Safira, Finna Dian; Amalia, Firda Ayu; Wicaksono, Agung Prasetyo Nugroho
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 1 (2024): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.01.02

Abstract

The purpose of this research is to analyze accounting records on village asset management based on Permendagri Number 1 of 2016 in Sendangagung Village, Plaosan District, Magetan Regency which discusses 12 (twelve) indicators of village asset management. This research uses qualitative research with a direct case study on the Sendangagung Village Government as a research object as well as an internship place from researchers where data is obtained through interviews and documentation. The results of the study stated that accounting records in asset management have not been carried out properly and optimally, where there are still some indicators that are not in accordance with the established regulations. The obstacle faced by the village is the lack of human resources so that the entrepreneurship process is not optimal other than that the asset inventory has not been carried out optimally. Efforts that can be made by the Village Government are the recruitment of experts who can help recording and reporting that cannot be done optimally by the device as well as the procurement of fostering the use of SIPADES by the District or Regency.
The effect of ESG performance on firm value: financial performance as a mediating variable Rayis, Dzulhijah Alkayyis; Juanda, Ahmad; Wicaksono, Agung Prasetyo Nugroho
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss2.art8

Abstract

This study investigates the influence of Environmental, Social, and Governance (ESG) performance on firm value, utilizing financial performance as a mediating variable. This study aims to fill a gap in the literature by examining the indirect effect of financial performance on the link between ESG and firm value, utilizing a sample of 24 non-financial businesses listed on the Indonesia Stock Exchange (IDX) from 2017 to 2024. A quantitative methodology was utilized, employing panel data regression analysis via the Fixed Effects Model (FEM) to examine the data, supplemented by tests for heteroskedasticity, endogeneity, and the Sobel and Hayes Model 4 to reinforce the findings. This study's innovation resides in employing financial performance as a mediator, offering fresh perspectives on how ESG activities might indirectly augment firm value via enhanced financial performance. The findings demonstrate that ESG performance significantly enhances firm value, but financial performance does not directly affect firm value in the majority of models. Financial performance serves a crucial mediating function in enhancing the connection between ESG performance and firm value. It is advised that organizations amalgamate sustainability initiatives with proficient financial management to augment long-term firm value. A subsequent study will investigate additional variables, including governance characteristics, and increase the sample size to corroborate these findings across diverse industries.
CSR as a moderator and ESG as a mediator in the relationship between gender diversity and financial performance Dwi Damayanthi, Silvana Juliant; Juanda, Ahmad; Nugroho Wicaksono, Agung Prasetyo
Assets: Jurnal Akuntansi dan Pendidikan Vol. 14 No. 2 (2025)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v14i2.23177

Abstract

This study investigates the impact of board gender diversity on financial performance, considering ESG as a mediator and CSR as a moderator. Secondary data were obtained from financial reports, governance, ESG, and CSR scores of non-financial firms listed on the Indonesia Stock Exchange for 2017–2024. The analysis applied Hayes Model 5. Results indicate that board gender diversity does not directly affect financial performance but indirectly influences it through ESG disclosure. CSR has a positive direct effect on financial performance but does not moderate the relationship. These findings emphasize ESG as the main mechanism linking board diversity to financial outcomes and highlight CSR’s direct contribution to profitability.
The Meaning of Income for Employees: A Household Accounting Perspective Argadiredja, Haurina Maknuun; Reyna Oktavia Adytira; Setu Setyawan; Masiyah Kholmi; Agung Prasetyo Nugroho Wicaksono
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 8 No. 2 (2026): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v8i2.007

Abstract

Purpose: The article explores the meaning of income for employees from a household accounting perspective at one of Indonesia’s largest military defense technology companies Method: Descriptive qualitative approach using data collection techniques such as open-ended questionnaires, in-depth interviews, and observations of 12 employees.Results: Income is interpreted and managed differently across genders, showing that household financial practices are shaped not only by economic needs but also by social roles. Novelty: This study offers a household accounting perspective that reveals income as a socially constructed concept influenced by gender, extending beyond its traditional economic definition.Contribution: Strengthening theoretical knowledge and literacy regarding household accounting. Abstrak: Makna Pendapatan Bagi Karyawan: Perspektif Akuntansi Rumah TanggaTujuan: Artikel ini mengkaji makna pendapatan bagi karyawan dari perspektif akuntansi rumah tangga di salah satu perusahaan teknologi pertahanan militer terbesar di Indonesia.Metode: Pendekatan kualitatif deskriptif dengan menggunakan teknik pengumpulan data berupa kuesioner terbuka, wawancara mendalam, dan observasi terhadap 12 karyawan.Hasil: Pendapatan diinterpretasikan dan dikelola secara berbeda antar gender, menunjukkan bahwa praktik keuangan rumah tangga tidak hanya dibentuk oleh kebutuhan ekonomi tetapi juga oleh peran sosial.Keunikan: Studi ini menawarkan perspektif akuntansi rumah tangga yang mengungkap pendapatan sebagai konsep yang dibangun secara sosial dan dipengaruhi oleh gender, melampaui definisi ekonomi tradisional.Kontribusi: Penguatan pengetahuan teoretis dan literasi mengenai akuntansi rumah tangga.
Co-Authors Adi Prasetyo Adinda Priski Dhea Asiyanti Agustin Dwi Haryanti Ahmad Faishal Hanif Ahmad Juanda Argadiredja, Haurina Maknuun Aris Soelistyo Aviani Widyastuti Ayu Amalia, Firda Aziza, Nabila Nurul Catrin, Caterina Aruli Iskandar Dewananda, Wiharta Dinda Dwiyanti Driana Leniwati Dwi Damayanthi, Silvana Juliant Dwi Irawan Evi Ratna Dwi Yanti Tjabo Ferdiansyah, Asrori Firda Ayu Amalia Firda Ayu Amalia Firmansyah Firnanda Kasih Mulia Gresitas Mahar Kristuti Hanif, Ahmad Faishal Ihyaul Ulum Indahyani, Wiwit Siska Junaidi, Muhammad Hilman Kinanti, Kania Putri Marsheilla Aisyah Rezianti Masiyah Kholmi Mochamad Agung Setyabudi Mochammad Kevin Syah Al Abidin Mudrifah, Mudrifah Mulia, Firnanda Kasih Nur Hidayati Putri, Nur Alia Rayis, Dzulhijah Alkayyis Reyna Oktavia Adytira Riyanto, Wahyu Hidayat Riyanto, Wahyu Hidayat Hidayat Safira, Finna Dian Sagina, Debby Mutiara Sahuri, Novia Setu Setyawan Sindy, Winni Sri Iswati Sri Wibawani Astuti Tri Wahyu Oktavendi Udzmah , Shinta Lailatul Wahyuningtias, Adhinni Lailiya Wardani, Isma Aprilylyani Wiharta Dewananda