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All Journal ProBank: Jurnal Ekonomi dan Perbankan EKSPANSI Bantenese Jurnal Pengabdian Masyarakat JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ACCOUNTHIK : Journal of Accounting and Finance Jurnal Buana Akuntansi Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Difusi Management Science Research Journal Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal Journal of Comprehensive Science
Afriady, Arif
D4 Akuntansi, Politeknik Negeri Bandung
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mechanical Engineering Social Sciences Other

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The Influence of Village Financial System Applications on Fraud Prevention with Competence as Moderator in Village Fund Management Afriady, Arif
Management Science Research Journal Vol. 3 No. 3 (2024): August 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i3.109

Abstract

This research is based on the intention to provide a wealth of knowledge regarding village fund management and provide a review of the use of the SISKEUDES application and the role of competence in village fund management. The data has been taken from village officials using questionnaires. The analysis method in this study uses path analysis with the help of SEM PLS tools. The results show that there is a direct influence of the SISKEUDES Application on Fraud Prevention in village fund management in Babakan Cikao Village, Purwakarta. Competence is also able to strengthen the influence of the SISKEUDES application on preventing fraud in village fund management. This shows the importance of increasing the competence of village officials to be able to operate the SIKEUDES application. Competence can be in the form of training, routine assistance or formal education needed by village officials
The Role of Spirituality in Fraud Prevention with the Government Internal Control System as a Mediator in Village Fund Management Kusumastuti, Endah Dwi; Afriady, Arif
Management Science Research Journal Vol. 3 No. 3 (2024): August 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i3.113

Abstract

Spirituality creates interconnectedness between beings and has the potential to transform the workplace into something extraordinary. SPIP and spirituality are complementary components. SPIP is an integral process in actions and activities carried out continuously by all employees until the organization's goals are achieved. Fraud prevention in village fund management is an urgency considering the contribution of expenditure to the Village Budget continues to increase, so that this study is needed to see the influence of both variables on fraud prevention. This study analyzes the Smart Pls-assisted path using a questionnaire in 9 villages in Kotabaru District, Karawang. The results of this study indicate that spirituality has an influence on fraud prevention and SPIP has an influence as a mediator. This study shows that village officials need to develop activities or motivation to increase spirituality which will have an impact on the government's internal control system and fraud prevention.
The Influence of the Government Internal Control System as a Mediator in the Influence of the Village Financial System Application on Fraud Prevention Muhammad, Rahma Nazila; Afriady, Arif
Management Science Research Journal Vol. 3 No. 3 (2024): August 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i3.115

Abstract

This study aims to analyze the influence of the Village Financial System (SISKEUDES) application in efforts to prevent fraud in village fund management and increase the influence of the Government Internal Control System (SPIP) as a mediation with a study in Kotabaru District, Karawang. This study is one type of quantitative research with path analysis. Data collection was carried out using a questionnaire, then the data was processed using the SMART PLS tool. The samples obtained from this study were intended for the head of financial management, head of planning, village secretary, and staff. The results of this study state that the SISKEUDES Application directly affects fraud prevention. Likewise, SPIP has a high mediation effect on fraud prevention in village management.
Pengaruh Pengungkapan Sustainability Report terhadap Kinerja Keuangan dan Implikasinya terhadap Nilai Perusahaan Gilang Hafitri, Rifa; Novianty, Ira; Gunawan, Arwan; Afriady, Arif
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.5003

Abstract

As awareness of sustainability issues grows, there is an increasing demand from governments, investors, and communities for companies to contribute to sustainability. Transparency regarding a company's sustainability performance, as reflected in sustainability reports, is seen as a way to enhance stakeholder confidence and potentially improve financial performance and firm value. The study focuses on companies listed on the SRI-KEHATI stock index between 2017 and 2021. A purposive sampling technique is employed to select the research sample. The researchers analyze secondary data from sustainability reports available on the company's website and financial reports from the Indonesia Stock Exchange. Using path analysis with SPSS 26, the researchers draw several key findings. Firstly, the disclosure of sustainability reports positively influences firm value. Secondly, sustainability report disclosure does not directly affect financial performance. Thirdly, financial performance has a positive impact on firm value. Lastly, financial performance does not mediate the relationship between sustainability report disclosure and firm value.
Analisis Pengembangan Sistem Informasi Akuntansi Berbasis Microsoft Excel Dalam Meningkatkan Kualitas Laporan Keuangan Bumdes Sariwangi Raharja Printing Putri, Melly Pertama; Afriady, Arif
Indonesian Accounting Research Journal Vol. 6 No. 1 (2025): Vol. 6 No. 1 (2025): Indonesian Accounting Research Journal (October 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i1.6828

Abstract

BUMDes Sariwangi Raharja Printing is one of the village-owned enterprises that has implemented an accounting information system based on Microsoft Excel in preparing its financial reports. However, in its implementation, there are several issues that are considered to affect the quality of the financial reports, particularly regarding accuracy. Therefore, a study was conducted to analyze the existing accounting information system implementation and its development to improve the quality of the financial reports of the BUMDes. The research method used in this study is research and development with the ADDIE development model (Analyze, Design, Develop, Implement, and Evaluate), with data collection techniques in the form of interviews, observations, and documentation. The result of this research is the development of an accounting information system based on Microsoft Excel that is more effective in improving the quality of financial reports. The quality of financial reports refers to aspects of relevance, reliability, understandability, and comparability. In addition, this research also produced a financial reporting application for BUMDes, which will be implemented as a tool for recording financial transactions at BUMDes Sariwangi Raharja Printing.
Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Statements Dengan Komite Audit Independen Sebagai Variabel Moderasi Alfarizi, Deyoza Syahrizal; Afriady, Arif; Apriliawati, Yeti; Rufaedah, Yanti
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.6542

Abstract

This study aims to examine the influence of the fraud hexagon elements stimulus, opportunity, rationalization, capability, ego, and collusion on fraudulent financial statements, with independent audit committee serving as a moderating variable. The data used in this research is secondary data obtained from the annual financial reports of healthcare sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The sample was selected using purposive sampling method, resulting in 20 companies with a total of 100 observations. The analytical method employed in this study is multiple linear regression analysis. The results indicate that the stimulus variable has a significant effect on fraudulent financial statements, while opportunity, rationalization, capability, ego, and collusion show no significant effect. Moreover, the independent audit committee is proven to moderate the relationship between stimulus and fraudulent financial statements by weakening the effect. However, it does not moderate the relationship between opportunity, rationalization, capability, ego, and collusion and fraudulent financial statements.
Pengaruh Tax Avoidance dan Capital Intensity terhadap Nilai Perusahaan dengan Kepemilikan Institusional sebagai Variabel Moderasi : (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023) Azzahra, Claudia Mutiara Mina; Ishak, Jouzar Farouq; Burhany, Dian Imanina; Afriady, Arif
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.6549

Abstract

This study employs a descriptive quantitative method to examine the effect of tax avoidance and capital intensity on firm value, with institutional ownership as a moderating variable. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023. Tax avoidance is measured using the Effective Tax Rate (ETR), capital intensity by the Capital Intensity Ratio (CIR), and firm value by Tobin’s Q. The study uses secondary data from annual financial reports. Results show that tax avoidance has no significant effect on firm value, while capital intensity has a significant negative effect. Institutional ownership does not significantly moderate the relationship between tax avoidance and firm value, but significantly moderates the relationship between capital intensity and firm value in a negative direction. Overall, tax avoidance, capital intensity, institutional ownership, and their interactions have a joint significant effect on firm value.
Co-Authors Abdillah Firdaus Aida Rahmah Zakiah Alfarizi, Deyoza Syahrizal Amaldia Sonnya Budiarto Anjasmoro Bangun Pangestu Annisa Fitriani Annisa Nur Rahmah Aprilliawati, Yeti Arry Irawan Arry Irawan, Arry Arwan Gunawan Azzahra, Claudia Mutiara Mina Christina Indriani Citra Andriani Dahtiah, Neneng Darya Setia Nugraha Dian Imanina Burhany Endah Dwi Kusumastuti, Endah Dwi Erlinda Astri Hapsari Gilang Hafitri, Rifa Hendi Rohendi, Hendi Imanina Burhany , Dian Irfan Alfiansyah Irfan Alfiansyah Ishak, Jouzar Farouq Iwan Setiawan Iza Safitri Dewi Kharomah, Astrid Dwi Niar Ma'arif, Muhammad Iqbal Men, Chen Qiu Mochamad Umar Mai Mulyandani, Vina citra Mumtaza Affrida Naini Rizka Amalia Novianty, Ira Nur’aeni, Feni Pratiwi, Leni Nur Putri Hani Ashari Putri, Lisa Marisa Putri, Melly Pertama Rahma Nazila Muhammad Rina Nurmalina Sembiring, Etti Ernita Siti Sopiah Sudjana Sulistia Suwondo Supriatna, Iyeh susanto santo Suwondo, Sulistia Tika Sundari Trisyanto Surya, Rendra Usmani, Usmani Utami, Melydian Nur Yanti Rufaedah, Yanti Yeti Apriliawati, Yeti