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All Journal Journal of Auditing, Finance, and Forensic Accounting Fokus Ekonomi EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Penelitian Ekonomi Akuntansi (JENSI) ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Abdi Masyarakat Indonesia Jurnal Abdimas Kartika Wijayakusuma JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) JCOMENT (Journal of Community Empowerment) Jurnal Akuntansi dan Keuangan Journal of Trends Economics and Accounting Research Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Artificial Intelligence and Digital Business Jurnal Ilmiah Pengabdian dan Inovasi Waisya : Jurnal Ekonomi Hindu Innovative: Journal Of Social Science Research Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Riset Manajemen dan Akuntansi ZEBMAR
Defel Septian
Universitas Bumigora
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Antara Gelar dan Keputusan: Analisis Pengaruh Konsentrasi Pendidikan Eksekutif terhadap Keputusan Investasi dan Pendanaan Operasional Perusahaan LQ45 Ardiansyah, Lalu Yayan; Septian, Defel; Windasari, Windasari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.13537

Abstract

Penelitian ini bertujuan menganalisis pengaruh konsentrasi pendidikan eksekutif terhadap keputusan investasi dan prioritas pendanaan perusahaan-perusahaan dalam indeks LQ45 periode 2022–2024. Kajian ini penting karena karakteristik kognitif manajemen puncak terbukti mempengaruhi arah strategi perusahaan, sementara peran pendidikan sebagai faktor struktural masih jarang diteliti. Penelitian menggunakan pendekatan campuran dengan dominasi kuantitatif. Data kuantitatif berupa belanja modal (CAPEX), struktur pendanaan, ukuran perusahaan, profitabilitas, serta profil pendidikan eksekutif yang dikumpulkan dari laporan tahunan. Analisis dilakukan menggunakan regresi panel data, sedangkan temuan kualitatif diperoleh melalui telaah dokumen strategis dan interpretasi naratif terhadap pola kebijakan perusahaan. Hasil penelitian menunjukkan bahwa konsentrasi pendidikan eksekutif berpengaruh signifikan terhadap keputusan investasi. Perusahaan dengan dominasi eksekutif berlatar pendidikan teknik, manajemen, atau ekonomi menunjukkan tingkat CAPEX yang lebih tinggi terhadap aset dan pendapatan. Sebaliknya, konsentrasi pendidikan berfokus pada keuangan cenderung berhubungan negatif dengan penggunaan pendanaan utang jangka panjang, sehingga perusahaan lebih mengandalkan pendanaan internal. Analisis sektoral juga menemukan perbedaan yang jelas: sektor telekomunikasi dan energi memiliki CAPEX besar dengan dominasi eksekutif teknik, sedangkan sektor barang konsumsi dan perbankan memperlihatkan strategi pembiayaan yang lebih konservatif. Secara keseluruhan, penelitian ini menegaskan bahwa latar pendidikan eksekutif membentuk orientasi risiko dan preferensi pendanaan, serta berkontribusi pada pengembangan literatur Upper Echelons melalui penggunaan indeks konsentrasi pendidikan sebagai indikator strategis.
Implementasi Financial Parenting dengan Metode Smart untuk Anak Usia Dini Ni Ketut Sriwinarti; Khairunnisa Khairunnisa; Defel Septian; R. Ayu Ida Aryani
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 5 No. 1 (2025): April : Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v5i1.6102

Abstract

This consumptive behavior makes teenagers always want to consume good excessively and unreasonably. “Bina Sekolah” is a community service activity that is routinely carried out every semester under the auspices of the Accounting Study Program Bumigora University. This program aims to introduce the meaning of money and save money by saving so that it can be used for more productive purpose the children are invited to learn to manage personal money, have financial planning, appreciate money, learn discipline and make pride. The student are introduced to saving with the SMART method which stand for Specific, Measurable, Achievable, Relevant, and Time-bound. So that it becomes a challenge for them and makes saving activities interesting. This community service activity was carried out at SDN 1 Sedau, where participants in this activity involved approximately 30 students. The method of implementing this socialization is divided into several stages, namely coordination, media preparation, material socialization, discussion and games and giving souvernirs. The socialization material provided is in the form of the history of saving, why save, what banks are in Indonesia, and finally making a saving target. The material is packaged with interactive videos so that children can be enthusiastic in following all activities. This activity went well and lively because it was accompanied by students who guided the activities while playing games. The knowledge gained in this service is expected to provide ongoing motivation to children to continue saving and so that the agreed targets can be achieved
Comparing Beneish and Dechow Model in Predicting Financial Shenanigans: Evidence from Energy Sector in Emerging Market Septian, Defel; Sayuti, Alfian; Khairunnisa, Khairunnisa; Lestari, Ayu Ambang; Febrianti, Vina
JAFFA Vol 14, No 1 (2026): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v14i1.33632

Abstract

Based on a 2024 ACFE survey, financial statement fraud is the type of fraud that causes the highest average loss compared to other types. Several approaches exist for predicting financial statement fraud, including the Beneish M-Score (hereafter M-Score) and Dechow F-Score (hereafter F-Score). The purpose of this study is to evaluate which model best predicts financial statement fraud in Indonesia’s energy industry. The research sample was determined using a purposive sampling method. The sample consists of 140 financial statements from energy sector companies listed on the Indonesia Stock Exchange from 2020 to 2024 that were indicated to be free from violations related to their financial reporting. The results reveal that the F-Score model is more effective in detecting financial statement fraud in energy companies, with a 100% accuracy rate and a 0% error rate, while the M-Score model obtained a 73% accuracy rate and a 27% error rate. This research is expected to provide implications for stakeholders in selecting the right model to predict financial statement fraud, especially in energy sector.
Dampak profitabilitas terhadap income smoothing dengan rasio kas sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di BEI periode 2020-2024 Ni Putu Karinina Febriyanty; Khairunnisa; Defel Septian
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 1 (2026): February 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i1.16776

Abstract

Continued implementating of profit smoothing, which is a management effort to stabilize financial performance reported to external parties. The purpose of this research is to examine how Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) affect income smoothing practices, with cash ratio acting as a moderating variable. This study focuses on manufacturing companies listed on the Indonesia Stock Exchange during the period from 2020 to 2024. The research sample includes 94 companies selected using the purposive sampling method. The analysis methods used include descriptive statistics, classical assumption tests, and moderated regression analysis using the quasi-moderated regression approach. The research results show that ROA and NPM do not significantly affect income smoothing practices, while ROE has a positive and significant effect. In addition, the cash ratio is not able to moderate the relationship between ROA, ROE, and NPM with income smoothing. This study contributes to theory by strengthening the perspective of agency regarding managerial conflict of interest, and it also offers practical benefits for investors, managers, and regulators in improving awareness of financial reporting quality, especially for companies with high return on equity.
Membangun Wawasan Karier Akuntansi Mahasiswa melalui Perspektif Nyata Auditor Muda Alumni Universitas Bumigora Adiningtyas Sulistyaputri; Defel Septian; Indra Lanang Jati; Ismiati -; Prayoga Dharma Suintara
Jurnal Abdimas Kartika Wijayakusuma Vol 7 No 2 (2026): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v7i2.1498

Abstract

Minimnya pemahaman mahasiswa terhadap realitas karier di industri menjadi salah satu akar permasalahan yang perlu direspons secara konkret oleh komunitas akademik. Dalam rangka menjembatani kesenjangan tersebut, Bumigora University Accounting Club (BONC) menyelenggarakan kegiatan pengabdian kepada masyarakat dalam bentuk BONC Webinar dengan tema "Auditor Muda Berbicara: Prospek Nyata Karier Akuntansi di Dunia Industri". Tujuan kegiatan ini adalah memperluas wawasan dan literasi karier mahasiswa akuntansi melalui perspektif langsung seorang praktisi auditor muda dari dunia industri. Dengan menggunakan metode Service Learning melalui tiga tahapan: persiapan, pelaksanaan, dan refleksi. Narasumber berasal dari alumni Program Studi Akuntansi Universitas Bumigora yang aktif berkarier sebagai auditor profesional di dunia industri. Materi yang disampaikan mencakup urgensi ilmu akuntansi, kondisi dunia kerja terkini, ragam bidang karier, pengaruh kecerdasan buatan terhadap profesi auditor, tantangan profesi, serta rekomendasi konkret berupa pentingnya magang, penguasaan perangkat lunak akuntansi, sertifikasi profesional, dan jejaring karier. Secara umum kegiatan webinar terselenggara dengan baik dan memberikan wawasan nyata yang bermanfaat bagi peserta dalam merencanakan karier di bidang akuntansi.
Antara Gelar dan Keputusan: Analisis Pengaruh Konsentrasi Pendidikan Eksekutif terhadap Keputusan Investasi dan Pendanaan Operasional Perusahaan LQ45 Lalu Yayan Ardiansyah; Defel Septian; Windasari Windasari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.13537

Abstract

Penelitian ini bertujuan menganalisis pengaruh konsentrasi pendidikan eksekutif terhadap keputusan investasi dan prioritas pendanaan perusahaan-perusahaan dalam indeks LQ45 periode 2022–2024. Kajian ini penting karena karakteristik kognitif manajemen puncak terbukti mempengaruhi arah strategi perusahaan, sementara peran pendidikan sebagai faktor struktural masih jarang diteliti. Penelitian menggunakan pendekatan campuran dengan dominasi kuantitatif. Data kuantitatif berupa belanja modal (CAPEX), struktur pendanaan, ukuran perusahaan, profitabilitas, serta profil pendidikan eksekutif yang dikumpulkan dari laporan tahunan. Analisis dilakukan menggunakan regresi panel data, sedangkan temuan kualitatif diperoleh melalui telaah dokumen strategis dan interpretasi naratif terhadap pola kebijakan perusahaan. Hasil penelitian menunjukkan bahwa konsentrasi pendidikan eksekutif berpengaruh signifikan terhadap keputusan investasi. Perusahaan dengan dominasi eksekutif berlatar pendidikan teknik, manajemen, atau ekonomi menunjukkan tingkat CAPEX yang lebih tinggi terhadap aset dan pendapatan. Sebaliknya, konsentrasi pendidikan berfokus pada keuangan cenderung berhubungan negatif dengan penggunaan pendanaan utang jangka panjang, sehingga perusahaan lebih mengandalkan pendanaan internal. Analisis sektoral juga menemukan perbedaan yang jelas: sektor telekomunikasi dan energi memiliki CAPEX besar dengan dominasi eksekutif teknik, sedangkan sektor barang konsumsi dan perbankan memperlihatkan strategi pembiayaan yang lebih konservatif. Secara keseluruhan, penelitian ini menegaskan bahwa latar pendidikan eksekutif membentuk orientasi risiko dan preferensi pendanaan, serta berkontribusi pada pengembangan literatur Upper Echelons melalui penggunaan indeks konsentrasi pendidikan sebagai indikator strategis.
Kontribusi Pemungutan Pajak Bumi dan Bangunan dalam Penerimaan Pendapatan Asli Daerah di Kota Mataram, Provinsi NTB Teti Kurniawati; R. Ayu Ida Aryani; Baiq Dinda Puspita Ayu; Defel Septian; Khairunnisa Khairunnisa
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.5802

Abstract

PBB adalah Pajak yang bersifat kebendaan dalam artian besarnya pajak terutang akan ditentukan oleh keadaan objek yaitu bumi/tanah dan atau bangunan. Keadaan subjek (siapa yang membayar) tidak ikut menentukan besarnya pajak. Pajak Bumi dan Bangunan (PBB) merupakan salah satu penerimaan pemerintah pusat yang sebagian besar hasilnya (90%) diserahkan kembali kepada daerah yang telah memungutnya. PBB dikenakan pada lima sektor yaitu pedesaan, perkotaan, perkebunan, kehutanan dan pertambangan (Mufliha, 2021). Jenis penelitian ini menggunakan penelitian kualitatif, dengan metode pengumpulan data menggunakan observasi, wawancara dan dokumentasi. Penelitian ini bertujuan untuk mengetahui Kontribusi Pemungutan Pajak Bumi dan Bangunan (PBB) Dalam Penerimaan Pendapatan Asli Daerah (PAD) Kota Mataram tahun 2018 sampai dengan 2022. Subjek dalam dalam penelitian ini adalah bidang Akuntansi, Bidang P2, Bidang P3, Bidang P4 yang ada di Badan Keuangan Daerah (BKD) Kota Mataram NTB. Uji keabsahan data yang digunakan yaitu, Triangulasi Sumber dan Triangulasi Metode. Teknik analisis data yang digunakan dalam penelitian ini adalah, Reduksi Data (data reduction), Penyajian Data (data display) dan Penarikan Kesimpulan (drawing/verification). Hasil penelitian ini menunjukkan bahwa besar kontribusi PBB tahun 2018-2022 dengan presentasenya yang hanya mencapai rentan 0-10% dan nilai rata-rata sebesar 6,5% sehingga termasuk dalam kriteria yang sangat kurang berkontribusi terhadap Pendapatan asli daerah di Kota Mataram.
Blue Accounting : Keberlanjutan Ekosistem Laut di Gili Trawangan Shifa Intan Lestari; Alfian Sayuti; Defel Septian
Jurnal Riset Manajemen dan Akuntansi Vol. 6 No. 2 (2026): Agustus: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v6i2.7730

Abstract

Indonesia has enormous marine tourism potential supported by abundant coastal and marine resources. Gili Trawangan is one of Indonesia's leading marine tourism destinations, attracting both domestic and international tourists through snorkeling and diving activities. However, increasing tourism activities and marine infrastructure development have caused environmental degradation, particularly coral reef damage that threatens marine ecosystem sustainability. This study aims to analyze the implementation of Blue Accounting in assessing marine ecosystem sustainability in Gili Trawangan based on the Triple Bottom Line concept consisting of Profit, People, and Planet, as well as examining the impact of marine ecosystem damage caused by external parties. This research employed a qualitative descriptive approach using interviews, observations, and documentation. The findings indicate that the implementation of Blue Accounting has been reflected through environmental conservation activities, community participation, and business efforts to maintain environmental sustainability. Nevertheless, environmental accounting practices have not yet been systematically implemented, particularly in recording and reporting environmental costs. External environmental damage also affects tourism sustainability, local community income, and marine ecosystem quality. Therefore, collaboration among government, tourism businesses, local communities, and environmental organizations is necessary to strengthen the implementation of Blue Accounting in supporting sustainable marine tourism management.
Variabel yang Mempengaruhi Audit Judgment dan Motivasi Sebagai Variabel Moderasi: Studi Kasus Aparat Pengawasan Intern Pemerintah Inspektorat Se-Pulau Lombok Wajhi Syifa Wahusnul Khatimah; Defel Septian; Khairunnisa
Jurnal Riset Manajemen dan Akuntansi Vol. 6 No. 2 (2026): Agustus: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v6i2.7716

Abstract

Good governance implementation is essential in maintaining the quality of government financial reports, particularly in addressing task complexity, time budget pressure, and obedience pressure that affect audit judgment. This study aims to analyze the effects of these three factors on audit judgment with motivation as a moderating variable among auditors of the Inspectorates across Lombok Island. This research employs a quantitative approach with a sample of 162 auditors selected through purposive sampling. Data were analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.1.1.6. The results indicate that task complexity and obedience pressure significantly affect audit judgment, while time budget pressure has no significant effect. Motivation is only able to weaken the negative effect of obedience pressure but does not moderate the effects of task complexity and time budget pressure.
Analisis Penerapan Good Corporate Governance pada BUMDes Beriuk Berkah Desa Labuapi Kecamatan Labuapi Kabupaten Lombok Barat Eka Surya Saputra; Defel Septian; Ikang Murapi
Jurnal Riset Manajemen dan Akuntansi Vol. 6 No. 2 (2026): Agustus: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v6i2.7762

Abstract

This study aims to determine the importance of implementing Good Corporate Governance at BUMDes Beriuk Berkah in order to understand the role of Good Corporate Governance principles. The research method used is descriptive qualitative through interviews, observations, and documentation at BUMDes Beriuk Berkah in Labuapi Village, Labuapi District, West Lombok Regency. Data analysis was conducted by examining the experiences, perceptions, and meanings constructed by the informants. The results of the study indicate that the implementation of Good Corporate Governance principles at BUMDes Beriuk Berkah has been quite successful. The principles of Accountability and Independence have been well implemented, while the principles of Transparency and Responsibility are still more focused on the internal sphere and have not yet fully reached the wider community. The principle of Fairness has been applied fairly, but it has not been fully reflected in the equitable distribution of economic benefits.
Co-Authors Abda Abda Adiningtyas Sulistyaputri Ahmad Brilliant Wardani Alfian Sayuti Alfian Sayuti alfian, alfian sayuti Arie Cahyani Astawan, Wanda Januar Baiq Dinda Puspita Ayu Candra, Wahyu Lestari Dewa Ayu Oki Astarini Eka Surya Saputra Farha Febrianti, Vina Gozin Najah Rusyada Ika Putri Fitri Ajiani Ikang Murapi Ikang Murapi Ikang Murapi Indra Lanang Jati Ismiati - Johan Ardiansyah Juliana Palit Khairunnisa Khairunnisa Khairunnisa Khairunnisa Khairunnisa khairunnisa Khairunnisa Khairunnisa Komala, Rina Lalu Yayan Ardiansyah Lalu Yayan Ardiansyah Lanang Sakti Lestari, Ayu Ambang M. Pirman Hartadi Melati Rosa Nensi Melati Rosanensi Muhammad Haris Nasri Muliani Muliani Muliani Muliani, Muliani Nabila, Fitri Ni Ketut Sriwinarti Ni Putu Diana PD Ni Putu Diana Purnami Dewi Ni Putu Diana Purnami Dewi Ni Putu Karinina Febriyanty Nukman Nurhayati Nurhayati Paradisa Sukma Prayoga Dharma Suintara R. Ayu Ida Aryani Raden Ayu Ida Aryani Rahman Prasetyo Rahmiati, Baiq Fitria Rani, Dewi Rina Komala Rivan Gunawan Rizky Raharjo Satria Dwiyana, Fernando Yogha Shifa Intan Lestari Sintiani, Putu Della Siti Zohrah Indah Mahartati Sukanty, Ni Made Wiasty Teti Kurniawati Wajhi Syifa Wahusnul Khatimah Wani, Yeti Mariska Widia Febriana Widia Febriana Widia Febrianti Windasari Windasari Windasari Windasari, Windasari Wira Hendri Yunita, Lina