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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Akuntansi Profesi The Indonesian Accounting Review Jurnal Penelitian Ekonomi dan Bisnis JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Proceeding SENDI_U Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Riset Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) EKUITAS (Jurnal Ekonomi dan Keuangan) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Akuntansi Politala Jurnal Ekonomi Dan Bisnis Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS Jurnal Akuntansi dan Bisnis Krisnadwipayana JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Pena : Jurnal Ilmu Pengetahuan dan Teknologi SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Jurnal Pengabdian kepada Masyarakat International Journal of Social Science Journal of Social Responsibility Projects by Higher Education Forum JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Empowerment: Jurnal Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Pengabdian Mandiri IJCOSIN : Indonesian Journal of Community Service and Innovation International Journal of Tourism and Hospitality in Asia Pasific Jurnal Pengabdian Masyarakat Waradin Jurnal Manajemen dan Dinamika Bisnis PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Journal of Consumer Study and Applied Marketing (JUMPER) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Dinamika Akuntansi Jurnal Akuntansi International Journal of Accounting, Management, and Economics Research : Ijamer Proceeding of The International Conference on Management, Entrepreneurship, and Business Brilliant International Journal of Management and Tourism Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Karya untuk Masyarakat (JKuM)
Imang Dapit Pamungkas
Univeritas Dian Nuswantoro
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Detecting fraudulent financial reporting: Heptagon fraud model Imang Dapit Pamungkas; Soni Agus Irwandi
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4523

Abstract

This study aims to examine the role of corporate governance mechanisms in detecting fraudulent financial reporting (FFR) based on the fraud heptagon model. Quantitative method is used to analyze secondary data obtained from annual reports of State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange for the period of 2019-2022. Sampling is carried out using purposive sampling method. This study uses 80 samples which are processed using WarpPLS 8.0 with the logistic regression analysis method. The results show that pressure and rationalization have an effect on fraudulent financial reporting. In contrast, other elements such as opportunity, capabilities, arrogance, ignorance, and greed do not have a significant effect on fraudulent financial reporting. Corporate governance mechanisms only moderate the effect of arrogance and ignorance on fraudulent financial reporting. It is expected that regulatory authorities in State-Owned Enterprises understand the reliability of the fraud heptagon model in detecting financial reporting fraud and provide guidance on fraud detection priorities. The novelty of this study is that it places corporate governance mechanisms as a moderating variable in the effect of fraud heptagon model on financial reporting fraud in State-Owned Enterprises in Indonesia.
The Effect of Current Ratio and Debt to Equity Ratio on Return On Assets in Real Estate Companies Listed on the IDX in 2020-2024 Vinka Nashwa Sukmala; Dian Festiana Hadi Saputro; Imang Dapit Pamungkas; Lilis Setyowati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11273

Abstract

The Indonesian real estate sector experienced considerable fluctuations in financial performance during the period of economic disruption caused by the COVID-19 pandemic and the subsequent recovery phase. These conditions increased the importance of evaluating factors that influence corporate profitability, particularly Return on Assets (ROA), which reflects a company's effectiveness in utilizing its assets to generate earnings. Previous studies examining the relationship between liquidity, leverage, and profitability have produced inconsistent results, indicating the need for further investigation. Therefore, this study aims to analyze the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Assets (ROA) in real estate companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. This research employed a quantitative approach with a causal-descriptive design. Secondary data were obtained from audited annual reports published by the IDX. The sample was selected using purposive sampling, resulting in 135 firm-year observations. Data were analyzed using multiple linear regression supported by IBM SPSS version 23 after fulfilling the classical assumption tests. The results indicate that Current Ratio does not significantly affect Return on Assets, suggesting that liquidity is not a primary determinant of profitability in the real estate industry. In contrast, Debt to Equity Ratio has a significant negative effect on Return on Assets, indicating that higher leverage increases financial burdens and reduces profitability. Simultaneously, Current Ratio and Debt to Equity Ratio significantly explain variations in ROA. In conclusion, effective debt management plays a more important role than liquidity management in improving the profitability of real estate companies. Managers should therefore maintain an optimal capital structure to support sustainable financial performance.
Impact of Corporate Social Responsibility between Green Accounting and Sustainable Development Goals Imang Dapit Pamungkas; Muhammad Rafi Raihan; Devina Putri Indra Satata; Anggelica Yufa Kristianto
Jurnal Dinamika Akuntansi Vol. 16 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i1.4051

Abstract

Purposes: This study aims to test and analyze the impact of CSR on SDGs, Green Accounting's link with SDGs, and CSR's moderating effect on this relationship. Next, it will test and analyze company value as a mediating variable in the relationship between Green Accounting and CSR. Methods: This study uses a quantitative approach. The data included in this study comprises secondary sources, including annual reports and sustainability reports of energy transportation and logistics companies that were listed on the IDX and maintained on corporate websites between 2017 and 2021. This research uses WarpPLS 7.0 software for hypothesis testing and analyzing statistical data. The population of this research is companies that contribute the most significant greenhouse gas emissions in Indonesia. Purposive sampling resulted in a total of 380 samples. Data was collected from annual and sustainability reports from 76 energy, transportation, and logistics companies listed on the Indonesia Stock Exchange (BEI) in 2017-2021. Data were processed and analyzed using WarpPLS 7.0 software. Findings: The results of this study show that green accounting has a positive effect on SDGs, and CSR has a significantly positive impact on SDGs. Furthermore, CSR can strengthen the influence of green accounting on the SDGs, and company value can mediate the relationship between green accounting and CSR. Novelty: This research contributes to placing CSR as a moderating variable in the relationship between green accounting and SDGs and placing company value as a mediating variable in the relationship between green accounting and CSR in energy transportation and logistics sector companies in Indonesia.
Leverage dan Likuiditas pada Opini Audit Going concern Dimoderasi Kualitas Audit Lutfia Mariatul Hikmah; Imang Dapit Pamungkas
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 2 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i2.313

Abstract

The company's business continuity can be evaluated from financial documents in the form of financial statements. The phenomenon that occurred, the IDX has sent a letter of reprimand to 129 companies that until April 1, 2024 have not submitted their Annual Audited Financial Statements as of December 31, 2023. The purpose of this study is to obtain factual evidence of the influence of leverage and liquidity on audit opinions, going concerns, moderated audit quality. This type of research is quantitative with secondary data objects for non-primary consumer sector companies in 2021-2023 as many as 309 companies. The analysis technique by model testing uses WarpPLS 7.0 which is based on the Partial Least Squares- Structural Equation Modeling (PLS-SEM) method. The research show that leverage and liquidity have a significant effect on the audit opinion going concern. Audit quality cannot moderate the relationship between leverage and audit opinion going concern. However, audit quality can strengthen the moderation of the relationship between liquidity and audit opinion going concern.
Pengaruh Kompetensi Auditor,Independensi, dan Tekanan Waktu terhadap Kualitas Audit Dengan Teknologi Informasi Sebagai Moderasi Maulana Zhynangda Habbil; Wikan Isthika; Imang Dapit Pamungkas; Purwantoro Purwantoro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 9 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i9.13244

Abstract

This study aims to analyze the effects of auditor competence, auditor independence, and time pressure on audit quality, with information technology as a moderating variable, at public accounting firms in Semarang. This study employs a quantitative approach using primary data collected via questionnaires and analyzed using SPSS. The results indicate that auditor competence and auditor independence have a positive effect on audit quality, whereas time pressure has no effect. Furthermore, information technology does not moderate the effects of auditor competence, auditor independence, or time pressure on audit quality.
Peran kinerja keuangan terhadap fraud dengan islamic corporate governance sebagai variabel pemoderasi Marshelino Putra Yobel; Imang Dapit Pamungkas
Jurnal Riset Ekonomi dan Bisnis Vol. 16 No. 3 (2023): DESEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jreb.v16i3.8218

Abstract

Pentingnya Islamic Corporate Governance bagi perbankan syariah berguna untuk meningkatkan kinerja dan menekan Fraud di dalam perbankan syariah. Penelitian ini memiliki kebaruan dari variabel Islalmic Corporate Governance sebagai variabel pemoderasi. Tujuan penelitian ini menguji dan menganalisis peran kinerja keuangan terhadap fraud. Pengujian selanjutnya untuk menguji dan menganalisis peran Islamic Coporate Governance sebagai variabel pemoderasi pada hubungan kinerja keuangan terhadap fraud. Subyek dalam kerangka penelitian ini berfokus pada perusahaan perbankan syariah selama periode 2016-2022 memiliki populasi 9 perbankan umum syariah. Total sampel yang digunakan sebanyak 63. Metode pemilihan sampel dalam penelitian ini mengunakan Purposive Sampling. Metode yang digunakan adalah kuantitatif, dan metode analisis yang digunakan pendekatan dengan menggunakan software WarpPLS 7.0. Hasil penelitian menunjukan bahwa Peran Kinerja Keuangan berpengaruh positif terhadap Fraud. slamic Corporate Governance mampu memoderasi kinerja keuangan terhadap Fraud. Dari penelitian yang dilakukan menunjukan bahwa pengembangan penelitian menggunakan variabel Islamic Corporate Governance sebagai variabel pemoderasi mendapatkan hasil yang diharapkan.This research has the novelty of the Islamic corporate governance variable as a moderating variable. This research aims to test and analyse the role of financial performance on fraud. The next test is to try and explore the role of Islamic Corporate Governance as a moderating variable in the relationship between economic performance and fraud. the result of this research can provide important information for sharia banking which is useful for improving performance and suppressing fraud in sharia banking. The subject in this research framework focuses on Sharia banking companies during 2016-2022 with a population of 9 Sharia general banks. The total sample used was 63. The sample selection method in this research used purposive sampling. The method used is quantitative, and the analytical method uses WarpPLS 7.0 software. The research results show that the role of financial performance has a positive effect on fraud. Islamic Corporate Governance can moderate financial performance against Fraud. The research shows that development using the Islamic Corporate Governance variable as a moderating variable obtained the expected results.
Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan dengan Moderasi Transparansi pada Sektor Industri (2021–2024) Qothrunnada Mahsya Salsabila; Imang Dapit Pamungkas
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3699

Abstract

Financial statement fraud remains a serious issue that can reduce the quality of financial information, harm stakeholders, and decrease public trust in companies. This study aims to analyze the effect of Fraud Diamond Theory, consisting of pressure, opportunity, rationalization, and capability, on financial statement fraud with financial statement transparency as a moderating variable in industrial sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employed a quantitative approach using secondary data obtained from company financial statements. The sampling technique used purposive sampling. Financial statement fraud was measured using the Beneish M-Score, while hypothesis testing was conducted using logistic regression analysis with SPSS version 26. The results showed that pressure, opportunity, rationalization, and capability had no significant effect on financial statement fraud. In addition, financial statement transparency was unable to moderate the effect of these four variables on financial statement fraud. These findings indicate that financial statement transparency has not been effective in strengthening or weakening the relationship between Fraud Diamond factors and financial statement fraud. Therefore, companies need to strengthen internal control systems and corporate governance comprehensively to minimize the risk of financial statement fraud.
Enhancing Hospitality Service Management and Financial Literacy for Sustainable Tourism Development : Evidence from Malaysia’s Local Destination Operators Imang Dapit Pamungkas; Emik Rahayu; Izza Ulumuddin Ahmad Asshofi; Nina Noviastuti; Mohd Hairulnizam Ibrahim
Brilliant International Journal Of Management And Tourism Vol. 5 No. 1 (2025): : Brilliant International Journal Of Management And Tourism
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v5i2.4961

Abstract

In the increasingly competitive tourism landscape, many local operators in Malaysia face challenges in maintaining service quality and managing their businesses sustainably. The objective of this study is to investigate how training in hospitality service management and financial literacy can enhance the long-term sustainability of local tourism businesses. This study aims to examine the impact of hospitality service management and financial literacy training on the business sustainability of local tourism operators. Using a quantitative approach, data were collected from 120 small-scale tourism entrepreneurs in East Malaysia through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that both hospitality service management and financial literacy have a positive and significant effect on business sustainability. Moreover, the integrated implementation of both trainings produces a stronger impact than each intervention individually. These findings support the SERVQUAL Model, Human Capital Theory, and Empowerment Theory, highlighting that knowledge-based capacity building is crucial for improving operational performance and economic resilience in the tourism sector. The study recommends that policymakers and universities adopt integrated training modules that combine service and financial competencies to empower tourism-based microenterprises and foster inclusive, sustainable development.
Co-Authors Afida Defi Maulida Agung Prajanto Agung Prajanto Agustian, Adinda Ahmad Asshofi , Izza Ulumuddin Ahmad Bebin Najmuddin Ai’ni Rahma Dewi, Siska Aji Kusumah Ramdhani Amjad Ali Anak Agung Bagus Amlayasa Ananta Budhi Danurdara Anatasia, Ajeng Anggelica Yufa Kristianto Anna Sumaryati Bagus Permana, Cahya Bambang Minarso, Bambang Chela Diva Aurellia Christina Kesthi Kumara Despi Yulia Puspa Devina Putri Indra Satata Dian Indriana Hapsari Durya , Ngurah Pandji Mertha Agung Durya, Ngurah Pandji Mertha Agung Dwi Sekar Arum Eka Putri Theresa Enny Susilowati Mardjono Entot Suhartono Fathimah Fathimah Guruh Taufan Hariyadi Guruh Taufan Hariyadi Haryadi Darmawan Hayu Wikan Kinasih Heny Nur Aini Hermawan Triono Ibnu Utomo Wahyu Mulyono Ibnu Utomo Wahyu Mulyono Ira Septriana Ismuninggar Suci Izza Ulumuddin Ahmad Asshofi Joseph Aldo Irawan Juli Ratnawati Juli Ratnawati Juli Ratnawati Karis Widyatmoko Khotimah, Novi Kusuma, Sherawanti Permata Lilik Irawati Lilis Setyowati LILIS SETYOWATI Listiana Laelisakdiyah, Ana Lutfia Mariatul Hikmah Mariatul Hikmah, Lutfia Marshelino Putra Yobel Maulana Ischaq Maulana Zhynangda Habbil Melati Oktafiyani Mohd Hairulnizam Ibrahim Muhammad Rafi Raihan Mulyono, Ibnu Utomo Wahyu Nabila Jasmine, Adinda Nadia Pentamitta Pandji Nanda Adhi Purusa Nehayati, Nela Ngurah Pandji Mertha Agung Durya Ngurah Pandji Mertha Agung Durya Ngurah Pandji Mertha Agung Durya Ngurah Pandji Pandji Ni Made Rustini, Ni Made Nila Tristiarini Nina Noviastuti Nurjanah Nurjanah Nurjanah Oktavianasari, Ira Pauline Arum Diana Pramitasari, Ratih Prasada Agra Swastyayana Puji Purwatiningsih, Aris Purwantoro Purwantoro Purwantoro Purwantoro Purwantoro Qothrunnada Mahsya Salsabila Rahayu, Emik Ramdhani , Aji Kusumah Ramdhani Rania Suksmaningtyas Retno Indah Hernawati Retno Indah Hernawati Retno Indah Hernawati Ririh Dian Pratiwi Samsiah SANIA FATMAWATI SUKMA Sania Fatmawati Sukma Saputro, Dian Festiana Hadi Sauwamah, Aswin Septriana , Ira Setiawan, Aries Sofi Angga Widiastuti Soni Agus Irwandi Soni Agus Irwandi Sukmadi Sulastri, Anis Syah, Sultan - Syamsul Arifin TARMIZI ACHMAD Triono, Hermawan Tsalatsa Rahma Salsabila Vincent Didiek Wiet Aryanto Vinka Nashwa Sukmala Wahyu Mulyono , Ibnu Utomo Widyatmoko , Karis Widyatmoko Karis Wikan Isthika Wikan Kinasih, Hayu Wisit Rittiboonchai Yohan Wismantoro Yulita Setiawanta Yulita Setiawanta Yunitasari, Febby Ana Zaky Machmuddah Zidane Bertand Arya Zidane Bertand Arya