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All Journal ProBank: Jurnal Ekonomi dan Perbankan EKSPANSI Asia Pacific Fraud Journal 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 Melly Pertama Putri; Arif Afriady
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 Deyoza Syahrizal Alfarizi; Arif Afriady; Yeti Apriliawati; Yanti Rufaedah
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) Claudia Mutiara Mina Azzahra; Jouzar Farouq Ishak; Dian Imanina Burhany; Arif Afriady
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.
Village Financial System Application, Spirituality, and Government Internal Control System on Fraud Prevention: Moderated by Competence Arif Afriady; Sudrajat
Asia Pacific Fraud Journal Vol. 11 No. 1: 1st Edition (January-June 2026)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v11i1.410

Abstract

his study examines the role of the Village Financial System Application (VFSA), spirituality, and the Government Internal Control System (GICS) in improving fraud prevention in village financial management. The study also investigates the moderating role of competence in the relationship between VFSA and fraud prevention. A quantitative approach was employed using survey data collected from village officials in Kotabaru District, Karawang Regency. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings indicate that VFSA implementation, spirituality, and GICS significantly contribute to fraud prevention. These results suggest that digital financial systems, effective internal control mechanisms, and ethical values play important roles in minimizing fraudulent practices in village financial management. However, competence was not found to significantly moderate the relationship between VFSA and fraud prevention. The study highlights the importance of integrating technological systems, internal controls, and ethical values to strengthen transparency and accountability in village governance.
Kesiapan Implementasi Green Accounting dalam Mendukung Pembangunan Rendah Karbon: Studi Kasus Pemerintah Provinsi DKI Jakarta Mu'ammar Syarif Alghiffari; Dian Imanina Burhany; Jouzar Farouq Ishak; Arif Afriady
Indonesian Accounting Research Journal Vol. 6 No. 3 (2026): Vol. 6 No. 3 (2026): Indonesian Accounting Research Journal (June 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i3.7236

Abstract

Climate change requires local governments to integrate environmental information into public accounting systems. The Provincial Government of DKI Jakarta has demonstrated strong policy commitment to low-carbon development through Governor Regulation Number 90 of 2021 and environmental budget allocation of IDR 25.81 trillion (2020–2024), with realization of IDR 23.72 trillion. However, policy commitment does not automatically translate into accounting-system readiness to produce integrated environmental information. This qualitative case study analyzes readiness for implementing Green Accounting across five dimensions: recognition, measurement, recording, presentation, and disclosure. Data were collected through semi-structured interviews with key informants from Bappeda and BPKD, supported by documentary analysis of planning documents, Regional Climate Budget Tagging (RCBT), LAKIP, LKPD, and CaLK. Findings show intermediate overall readiness. Recognition, measurement, and presentation are moderately ready, while recording and disclosure remain low due to the absence of dedicated environmental cost accounts and limited environmental disclosure in financial reports. The study contributes an implementation-readiness framework for public-sector Green Accounting and recommends strengthening environmental accounting standards, integrating environmental cost classification into the chart of accounts, and enhancing disclosure in local government financial reporting
Evaluating the Effectiveness of the village Financial System (Siskeudes): A Case study of Pangulah Baru Village, Karawang Regency Nurlela Nurlela; Arif Afriady
Jurnal Buana Akuntansi Vol. 11 No. 2 (2026): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/jry1hw98

Abstract

This study evaluates the effectiveness of the Village Financial System (Siskeudes) in village financial administration in Pangulah Baru Village, Karawang Regency, and distinguishes obstacles arising from the application itself from those arising from its implementation. A qualitative descriptive case study design was used. Data were collected through in-depth interviews, non-participant observation, documentation, and a 50-item yes/no checklist completed by the three officials directly involved in Siskeudes: the Village Head, the Village Secretary (Siskeudes operator), and the Head of Financial Affairs. The checklist items were grouped into the five Electronic Data Processing (EDP) stages (data collection, input, processing, output, and storage), supporting conditions, and overall benefits. Effectiveness was calculated as the share of favourable responses and interpreted using Champion’s criteria, while the interview data explain the results. Of 150 responses, 128 (85.3%) were favourable, placing Siskeudes in the “effective” category. All five EDP stages were effective (83.3%–100%), whereas supporting conditions were only sufficiently effective (61.9%). The remaining obstacles are the operator’s limited technical knowledge, limited training and technical support, dependence on a stable internet connection, item codes and sub-categories that do not match transactions, cash-based payments, and difficulty in retrieving prior-year data. Most obstacles stem from implementation conditions rather than from the application itself. The findings point to regular training, responsive technical support, updated coding guidance, non-cash transactions, and multi-year data storage.
Co-Authors Abdillah Firdaus Aida Rahmah Zakiah Amaldia Sonnya Budiarto Anjasmoro Bangun Pangestu Annisa Fitriani Annisa Nur Rahmah Aprilliawati, Yeti Arry Irawan Arry Irawan, Arry Arwan Gunawan Christina Indriani Citra Andriani Claudia Mutiara Mina Azzahra Dahtiah, Neneng Darya Setia Nugraha Deyoza Syahrizal Alfarizi 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 Melly Pertama Putri Men, Chen Qiu Mochamad Umar Mai Mu'ammar Syarif Alghiffari Mulyandani, Vina citra Mumtaza Affrida Naini Rizka Amalia Novianty, Ira Nur’aeni, Feni Nurlela Nurlela Pratiwi, Leni Nur Putri Hani Ashari Putri, Lisa Marisa Rahma Nazila Muhammad Rina Nurmalina Sembiring, Etti Ernita Siti Sopiah Sudjana Sudrajat Sulistia Suwondo Supriatna, Iyeh Susanto Susanto Suwondo, Sulistia Tika Sundari Trisyanto Surya, Rendra Usmani, Usmani Utami, Melydian Nur Yanti Rufaedah, Yanti Yeti Apriliawati, Yeti