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All Journal E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Inovasi Ekonomi Syariah dan Akuntansi International Journal of Economics, Management and Accounting BEGAWI: Jurnal Pengabdian Kepada Masyarakat Research of Economics and Business
Retno Yuni Nur Susilowati
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Public Health Social Sciences Other

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Analysis of the Effect of the S.C.C.O.R.E Model in Detecting Potential Fraud in Financial Statements Through the Beneish M-Score Approach Sanja Agata; Retno Yuni Nur Susilowati
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i2.623

Abstract

This study examines the key factors within the S.C.C.O.R.E model (stimulus, capability, collusion, opportunity, rationalization, ego), widely known as the Fraud Hexagon framework, in detecting the potential for financial statement fraud using the Beneish M-Score approach. The stimulus element is proxied by financial instability, capability by change in director, collusion by cooperation with government project, opportunity by ineffective monitoring, rationalization by change in auditor, and ego by the frequent number of CEO’s pictures. This research focuses on companies that received the special E notation (companies with negative equity) listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period, with a total of 145 observations. The sample was selected using a purposive sampling technique. A quantitative approach is employed in this study, utilizing secondary data sourced from annual reports and financial statements, analyzed through logistic regression. The results show that financial instability, change in auditor, and frequent number of CEO’s pictures have a positive and significant effect on the potential for financial statement fraud. Meanwhile, change in director, cooperation with government project, and ineffective monitoring have no significant influence on the potential for financial statement fraud.
Pengaruh Karakteristik CEO terhadap Manajemen Laba : (Studi Empiris Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia) Ghaisani Putri ZM; Retno Yuni Nur Susilowati
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 5 (2025): Oktober : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v3i3.1675

Abstract

Earnings management is an action that can affect the quality of a company's financial information. As the highest leader, the CEO plays a critical role in strategic decision-making, including in earnings management practices. This study aims to examine the influence of CEO characteristics—namely age, education level, and tenure—on earnings management in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period. A quantitative approach is employed using secondary data from annual reports of 21 companies, with a total of 99 firm-year observations. The data were analyzed using multiple linear regression with leverage, profitability, and sales growth as control variables. The results show that CEO age has a negative effect on earnings management, CEO tenure has a positive effect, while CEO education level shows no significant effect. These findings indicate that the personal characteristics of CEOs influence a company’s tendency to engage in earnings management. This study provides insights for investors, management, and regulators to consider CEO attributes when assessing the risk of financial reporting manipulation.
The Impact of Overconfidence and Financial Literacy on Application-Based Investment Decisions: The Moderating Role of Religiosity Zahrul Zima; Fitra Dharma; Retno Yuni Nur Susilowati
ROE: Research of Economics and Business Vol. 1 No. 2 (2025): (October) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v1i2.84

Abstract

This study aims to examine the effect of financial literacy and overconfidence on application- based investment decisions with religiosity as a moderating variable. The research method used a quantitative approach with a survey technique involving 384 respondents who are active users of digital investment applications in the Sumatra region. Data analysis was performed using Partial Least Square- Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results showed that overconfidence had a positive and significant effect on app-based investment decisions, while financial literacy had no significant effect. Furthermore, religiosity was not found to moderate the relationship between overconfidence and financial literacy on digital investment decisions. These findings confirm that psychological factors, particularly overconfidence, are more dominant than financial literacy and religious values in influencing digital investment behavior. The implication of this study is the need for education that focuses not only on improving financial literacy but also on managing psychological biases so that investors can make more rational decisions.
KEWIRAUSAHAAN DIGITAL SEBAGAI STRATEGI TRANSFORMASI UMKM LAMPUNG Aryan Danil Mirza. BR; Joni Putra; Agrianti Komalasari; Retno Yuni Nur Susilowati
BEGAWI : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2025): Volume 3 - Nomor 2 - Juli 2025
Publisher : Faculty of Economics and Business Lampung University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/begawi.v3i2.82

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in driving regional economic growth, but still face challenges in the digital era, particularly in terms of digital literacy and financial management. This community service activity aims to increase the capacity of MSMEs in utilizing digital technology and strengthening financial literacy. The activity was held at Maharindu Kopi, Bandar Lampung, and was attended by 12 MSME actors from the food and beverage sector, makeup services, Pahawang tour services, and honey products. The implementation method was an interactive workshop covering three main topics, namely digital marketing and financial literacy (cost of goods sold and profit calculation). The results of the activity showed a significant increase in participants' understanding based on a comparison of pre-test and post-test scores. Overall, this activity had a positive impact on strengthening the competitiveness of MSMEs in the digital era, while also making a real contribution to building a digital entrepreneurship ecosystem in Lampung Province.
PENGARUH ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) DISCLOSURE TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BEI PERIODE 2016-2022) Manal Safana, Nyimas; Dharma, Fitra; Retno Yuni Nur Susilowati
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 3 No. 4 (2025): Vol.3 No.4 (2025)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/efebe.v3i4.283

Abstract

This research is designed to assess the influence of Environmental, Social, and Governance (ESG) reporting transparency on enterprise value among mining companies listed on the IDX between 2016 and 2022. The study employs Environmental Disclosure, Social Disclosure, and Governance Disclosure as independent constructs, while enterprise value is designated as the dependent construct, measured via the Price-to-Book Value (PBV) ratio. Moreover, firm size and profitability, quantified through Return on Equity (ROE), are utilized as control elements. The findings reveal that Governance Disclosure maintains a statistically significant positive relationship with enterprise value, indicating that comprehensive governance frameworks can cultivate investor trust and generate superior market evaluations. Conversely, Environmental and Social Disclosures show no meaningful impact on corporate valuation. These discoveries highlight the fundamental importance of governance in enhancing organizational performance from investors' standpoint. The study emphasizes the critical requirement for companies to strengthen their sustainability reporting mechanisms, particularly in sectors that demonstrate stronger correlations with investor attitudes and market recognition, thereby facilitating more effective stakeholder satisfaction.
Pengaruh Struktur Kepemilikan Terhadap Audit Report Lag : Studi Empiris pada Badan Usaha Milik Negara di Indonesia Muhammad Tipin Natakusuma; Retno Yuni Nur Susilowati
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 6 (2025): November : Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i6.1713

Abstract

This study aims to examine the effect of ownership structure on audit report lag (ARL) in State-Owned Enterprises (SOEs) in Indonesia. The ownership structures studied include managerial ownership, government ownership, and institutional ownership. The research method used is a quantitative approach with multiple linear regression analysis, using secondary data obtained from annual reports and audited financial statements of SOEs listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The results show that managerial ownership has a negative effect on ARL, meaning that the higher the managerial ownership, the faster the audit report completion. Conversely, government ownership has a positive effect on ARL, indicating that the greater the government ownership, the longer the time required to complete the audit report. Institutional ownership also has a negative effect on ARL, indicating that companies with institutional ownership tend to be faster in completing audit reports. This study provides insight into the role of ownership structure in influencing the efficiency of audit report completion time in Indonesian SOEs.
The Effect of Corporate Social Responsibility (CSR) Disclosure and Political Connection on Corporate Tax Avoidance: A Study from Indonesia’s Mining Sector Listed Companies Kinanti Ranum Falina; Retno Yuni Nur Susilowati
International Journal of Economics, Management and Accounting Vol. 3 No. 2 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i2.1212

Abstract

This study investigates the effect of Corporate Social Responsibility (CSR) disclosure and political connection on corporate tax avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. As CSR practices increasingly shape stakeholder expectations, questions arise as to whether such disclosures genuinely reflect ethical corporate behavior or are strategically employed to legitimize tax planning. In addition to CSR disclosure, political connection is examined as an external institutional factor that may influence firms’ tax behavior by reducing regulatory scrutiny and enforcement risk. CSR disclosure is measured using the Global Reporting Initiative (GRI) index, while tax avoidance is proxied by the Effective Tax Rate (ETR). Additionally, political connection is identified based on the presence of politically affiliated individuals in the firms’ board list. This study adopts a quantitative approach employing panel data linear regression analysis. The research population consists of mining companies consistently listed on the IDX during the observation period, with samples selected through purposive sampling, having 41 mining companies in total. This study aiming to contribute to academic discourse and practical implications for policymakers, investors, and regulators. The findings found that there are no significant effect between CSR disclosure and political connection on tax avoidance. The results of this study concluded that there are many factors both from internal and external that could affect tax avoidance activity in Indonesia’s mining companies yet was not covered in this study.
Dampak Implementasi PSAK 72/115 Terhadap Relevansi Nilai Informasi Akuntansi pada Sub-Sektor Telekomunikasi, Konstruksi, Properti & Real Estate di BEI 2020-2024 Dwi Nadya Puspita; Retno Yuni Nur Susilowati
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i2.2262

Abstract

This study aims to analyze the impact of PSAK 72/115 implementation on the value relevance of accounting information in telecommunications, construction, and property and real estate subsector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The implementation of PSAK 72/115, which adopts IFRS 15, changes the revenue recognition mechanism based on the fulfillment of performance obligations, thus potentially affecting the relevance of accounting information for investors. This study uses a quantitative approach with secondary data obtained from annual financial reports and company stock price data. The research sample was selected using a purposive sampling method and resulted in 77 companies with a total of 307 observation data after the outlier process. Data analysis was carried out using multiple linear regression with the Ohlson Price Model approach to measure the value relevance of accounting information through Earnings per Share (EPS) and Book Value per Share (BVPS). The results of this study indicate that the implementation of PSAK 72/115 weakens the value relevance of earnings, as measured by Earnings per Share (EPS), but strengthens the relevance of book value, as measured by Book Value per Share (BVPS). Furthermore, the impact of PSAK 72/115 implementation varies across the study subsectors. In the property and real estate subsector, PSAK implementation has no significant effect on value relevance, but it does strengthen the effect of BVPS on value relevance. In the construction and telecommunications subsectors, PSAK implementation significantly impacts firm value relevance. This study indicates that the implementation of PSAK 72/115 has not fully improved the value relevance of accounting information because, in the initial stages of its implementation, earnings information tends to be less stable in reflecting a company's economic value, while book value information becomes more relevant for investors in assessing companies in the capital market.
Co-Authors Aryan Danil Mirza. BR Dharma, Fitra Dwi Nadya Puspita fitra dharma Ghaisani Putri ZM Joni Putra Kinanti Ranum Falina Komalasari, Agrianti Manal Safana, Nyimas Muhammad Tipin Natakusuma Sanja Agata Zahrul Zima