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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JABE (Journal of Accounting and Business Education) Akuisisi : Jurnal Akuntansi JPM (Jurnal Pemberdayaan Masyarakat) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Innovation in Business and Economics JURNAL LENTERA BISNIS Journal of Economics, Business, and Government Challenges Jurnal Pengabdian Masyarakat Asia International Journal of Educational Research and Social Sciences (IJERSC) International Journal of Business, Economics, and Social Development Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Akuntansi dan Teknologi Informasi Journal of Tourism Economics and Policy Journal of Applied Business, Taxation and Economics Reseach Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Riset Akuntansi (RISTANSI) Buletin Abdi Masyarakat (BAM) JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat Maliki Islamic Economics Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen MDP Student Conference AMMA : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) E-Amal: Jurnal Pengabdian Kepada Masyarakat International Journal of Business Accounting Management Social Science Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset
Fadilla Cahyaningtyas
INSTITUT TEKNOLOGI DAN BISNIS ASIA MALANG
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Public Health Social Sciences Other

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The Role of Fraud Pentagon in Explaining Financial Reporting Fraud Cahyaningtyas, Fadilla; Andarsari, Pipit Rosita
International Journal of Business, Economics, and Social Development Vol. 6 No. 4 (2025): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i4.1109

Abstract

This study aims to examine the five elements of the fraud pentagon (ressure, opportunity, rationalization, capability, and arrogance) to enhance the detection and mitigation of financial statement fraud in companies listed on the Indonesia Stock Exchange (IDX) from 2020-2022. Using data from 221 firm consistently listed during the period, the study employs binary logistic regression with stata 17 to assess the influence of each elements on fraudulent financial reporting. The findings reveal that opportunity and arrogance significantly affect likelihood of financial statement fraud. Opportunity shows a positive relationship, suggesting that weak internal control and ineffective supervision increase the risk of fraudulent reporting. Conversely, arrogance exhibits a significant negative relationship, implying that grater public visibility of executives may reduce fraudulent tendencies through social mechanism. These results provide empirical support for the fraud pentagon framework and contribute to clarifying inconsistencies in previous research related to behavioral and governance factors influencing fraud. Thes study’s practical implications highlight the importance of reinforcing internal audit function, promoting ethical corporate culture, and maintaining transparency to reduce opportunities an rasionalization for fraud. Additionally, enhanced public disclosure and responsible leadership can serve as informal mechanisms to deter unethical practice. This research is limited to a three-years period and focuses on Indonesian listed firms. The measurement of arrogance using CEO photos may not fully capture to construct, and the model explains 5.46% of fraud variability, indicating the need future research that integrates qualitative methods and broader contextual factors.
Analysis of Potential and Effectiveness of Groundwater Tax as a Contribution to Locally-Generated Revenue of Malang City in Pandemic Era Fadilla Cahyaningtyas; Engeline Talitha Rachael Koraag
International Journal of Educational Research & Social Sciences Vol. 3 No. 2 (2022): April 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i2.308

Abstract

Groundwater tax is a sub-section of local taxes that support the local revenue of a city or district. The collection must prioritize efficiency and effectiveness in order to meet the targets that have been set. The purpose of this study is to understand and analyze the potential and effectiveness of groundwater tax collection in Malang from 2015 until 2020.The research method that used is using the interview method and descriptive analysis with reference to the theory of absolute tax liability and the principle of domicile. Based on the results of research at the Malang City Regional Revenue Service, the potential for groundwater tax revenue according to the number of registered taxpayers continues to increase every year in a row in the research period. While the level of effectiveness of groundwater tax collection is effective in 2015 to 2018 because it fulfil the Locally-Generated Revenue’s Target and also the change of it’s targets are still effective in 2019 because they meet the Locally-Generated Revenue’s Target even though they only meet 97% of the Change of Locally-Generated Revenue’s Target, but are considered (less effective) in 2020 due to the global pandemic that affects all sectors of the economic sector.
Determinants Of Capital Structure: Study On Food And Beverage Sector Listed On IDX Arianti, Septiana; Cahyaningtyas, Fadilla
International Journal of Educational Research & Social Sciences Vol. 3 No. 3 (2022): June 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i3.380

Abstract

In the sub-sector of food and beverage, capital structure is the most important thing in its operational activities. So it is such a great deal for the company to develop a good capital structure so that its operational activities run smoothly. This research was done on purpose to help explaining what factors gives a major influence on the structure of capital of the food and beverage companies. The method used is a quantitative method in the form of an associative where the sample applied is 10 companies within a period of 3 years, from 2018 to 2020. The technique of data collection is applying the technique of documentation. To test the hypothesis through analysis of multiple linear regression that previously tested in the help of the test of classical assumption.
Cloud-Based Inventory Control Improves Order Fulfillment Accuracy For University Micro-Entrepreneurs Ahmad Nizar Yogatama; Fadilla Cahyaningtyas; Rita Indah Mustikowati; Zurina Binti Zulkifli; Widiya Dewi Anjaningrum
Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2026): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v7i1.3011

Abstract

Purpose: This study addresses inventory mismanagement among Shopee student-preneurs, specifically tackling dead-stock accumulation, stockouts, and limited storage that trigger order cancellations and penalize store performance. Method: A six-month intervention engaged twenty fashion student-preneurs at ITB Asia Malang through structured phases. The program implemented a cloud-based Google Sheets system with Reorder Point formulas, utilizing pre/mid/post-tests and operational tracking. Practical Applications: The digital tool enables real-time stock monitoring, automated alerts, and data-driven procurement. This cost-effective model helps e-commerce micro-entrepreneurs optimize limited storage, prevent capital lock-up, and streamline fulfillment workflows. Conclusion: Cognitive mastery improved significantly from 40 to 85. The system substantially reduced stockouts and dead stock, enhancing operational efficiency. Despite external supplier variables, cloud-based inventory control successfully improves order fulfillment accuracy and business sustainability.
Pembuatan Komposter Saniter Sebagai Alternatif Pegolahan Sampah Organik Di Kelurahan Karang Besuki Di Kota Malang Mufidatul` Islamiyah; Tri Wahyuni; Fadilla Cahyaningtyas; Justita Dura
Jurnal Pemberdayaan Masyarakat Vol 9 No 2 (2024): November
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v9i2.10762

Abstract

The increasing volume of organic waste in urban areas, such as Karang Besuki Village in Malang City, requires effective solutions to manage this waste sustainably. Currently, organic waste in the Karang Besuki sub-district, Malang City is still being collected at the Kali Urang Karang Besuki landfill, so this service aims to evaluate the creation of a sanitary composter as an alternative for processing organic waste. Sanitary composting, as a waste processing technology that integrates the principles of sanitation and composting, offers great potential for reducing the burden of organic waste and producing high-quality compost. This study includes the design and implementation of sanitary composters in several locations in Karang Besuki Village, as well as an analysis of their effectiveness in processing organic waste and their impact on environmental cleanliness. The research results show that the use of a sanitary composter not only reduces the volume of organic waste significantly but also improves soil quality through compost production. Implementation of this technology could become a sustainable model for organic waste management in other urban areas, reducing dependence on landfill and supporting broader environmental initiatives.
Dive in the “Soul” of Corporate Social Responsibility Through the Philosophy of Tri Hita Karana Fadilla Cahyaningtyas; Saluana Che Salleh
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 19 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i01.p03

Abstract

This study employs a qualitative research methodology to examine Corporate Social Responsibility (CSR) practices within the "Triple Bottom Line" framework, interpreted through the lens of "Tri Hita Karana." Utilizing secondary data from 2018 to 2023, the research finds that CSR aligns with Tri Hita Karana's core principles: Parhyangan (Connection with the Divine), Pawongan (Interpersonal Connections), and Palemahan (Harmony with Nature). Parhyangan manifests in spiritual engagement activities, including constructing worship facilities, Pawongan in initiatives benefiting local communities, and Palemahan in environmental conservation efforts. The study asserts that CSR, embodying the "Triple Bottom Line," balances profit, people, and the planet. Integrating Tri Hita Karana principles fosters positive stakeholder interactions, emphasizing CSR's potential to enhance community well-being, environmental sustainability, and economic objectives simultaneously.
Dive in the “Soul” of Corporate Social Responsibility Through the Philosophy of Tri Hita Karana Fadilla Cahyaningtyas; Saluana Che Salleh
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 19 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i01.p03

Abstract

This study employs a qualitative research methodology to examine Corporate Social Responsibility (CSR) practices within the "Triple Bottom Line" framework, interpreted through the lens of "Tri Hita Karana." Utilizing secondary data from 2018 to 2023, the research finds that CSR aligns with Tri Hita Karana's core principles: Parhyangan (Connection with the Divine), Pawongan (Interpersonal Connections), and Palemahan (Harmony with Nature). Parhyangan manifests in spiritual engagement activities, including constructing worship facilities, Pawongan in initiatives benefiting local communities, and Palemahan in environmental conservation efforts. The study asserts that CSR, embodying the "Triple Bottom Line," balances profit, people, and the planet. Integrating Tri Hita Karana principles fosters positive stakeholder interactions, emphasizing CSR's potential to enhance community well-being, environmental sustainability, and economic objectives simultaneously.
Co-Authors Abd Hadi Agus Purnomo Sidi Ahda Fahira Fakhriah Anggraeni, Lusiana Anjaningrum, Widiya Dewi Aqromi , Nur Lailatul Arianti, Septiana BUKHORI, MOHAMMAD Bukhori, Muhammad Dinta Elpri Noptian Engeline Talitha Rachael Koraag Fakhriah, Ahda Fahira Farokah, Lia Hadi, Abd Hanif, Rifki Hidayat, Fatonah Nurul Ika Candra Dewi Jaenal Arifin Joesanna, Aurellia Kevin Justita Dura Kala'lembang, Adriani Kurniawan, Hironimus Hari Kurniawan, Karolus Danar Layli Dwi Rohmatunnisa Lussia Mariesti Andriany Mariesti Andriany, Lussia Mega Noerman Ningtyas Mia Yunita Rahayu Mohammad Bukhori Mohammad Rofiq Mufidatul Islamiyah, Mufidatul Mufidatul` Islamiyah mulyaningtyas, mulyaningtyas Nugraha, Erdy Yanuar Setya Nur Azizah Nur Azizah Nur Hidayatus Solikhah Nur Hidayatus Solikhah Pipit Rosita Andarsari, Pipit Rosita Puspa Dewi, Mariana Putu Eka Widiastuti Maha Dewi Rina Dewi Indahsari Ristianti, Dina Eka Rita Indah Mustikowati Rofiq, Mohammad Sakuntala, Hayudya Caesar Saluana Che Salleh Samsul Arifin Setyorini Setyorini Silvi Aditya Wilujeng Siti Nurul Afiyah Suastika Yulia Riska Sunu Jatmika, Sunu Syaiful Bahri tri wahyuni Tri Wahyuni Wa Ode Irma Sari Wahida, Iif Nurdian Wardana, Ditya Yogatama, Ahmad Nizar Zurina Binti Zulkifli