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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) WIDYAKALA JOURNAL Bilancia : Jurnal Ilmiah Akuntansi Journal of Business, Management, and Accounting Ilomata International Journal of Tax and Accounting Jurnal Akuntansi Journal of Community Service and Engagement Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian International Journal of Management Science and Information Technology (IJMSIT) Golden Ratio of Finance Management Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Jurnal Teknik Industri Jurnal Manajemen dan Perbankan (JUMPA) Jurnal Ekonomi Syariah dan Bisnis International Journal Management and Economic (IJME) Jurnal Ilmiah Multidisiplin (JUKIM) Jurnal Abdi Masyarakat Multidisiplin International Journal Multidisciplinary Science International Journal of Economics, Business Management and Accounting EDELWEISS: Jurnal Pengabdian Masyarakat Open Access DRIVERset
Darwis, Hidayat
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Aerospace Engineering Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Transportation Other

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ANALYSIS OF THE INFLUENCE OF AUDIT TENURE, FINANCIAL DISTRESS, AUDIT COMMITTEE, AUDIT QUALITY AND AUDIT OPINION ON AUDIT DELAY IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE (IDX) 2018-2022 Anton, Anton; Suharti, Suharti; Suryani, Febdwi; Darwis, Hidayat; Febvian, Jesylia Wina
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 3 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i3.4512

Abstract

This research aims to determine and analyze the influence of audit tenure, financial distress, audit committee, audit quality and audit opinion on audit delay in Property and Real Estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The population in this study were all Property and Real Estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022 and a sample of 240 samples taken using a purposive sampling technique. Data analysis in research uses multiple linear regression data analysis methods. Based on the research results, the results show that audit tenure has a positive and insignificant influence on audit delay, financial distress has a negative and insignificant influence on audit delay, the audit committee has a positive and significant influence on audit delay, audit quality has a positive and insignificant influence on audit delay and audit opinion have a negative and significant influence on audit delay. Keywords: Audit Tenure, Financial Distress, Audit Committee, Audit Quality, Audit Opinion, Audit Delay Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh audit tenure, financial distress, komite audit, kualitas audit dan opini audit terhadap audit delay pada perusahaan sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2022. Populasi dalam penelitian ini adalah seluruh perusahaan sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2022 dan sampel sebanyak 240 sampel yang diambil dengan menggunakan teknik purposive sampling. Analisis data dalam penelitian menggunakan metode analisis data regresi linier berganda. Berdasarkan hasil penelitian diperoleh hasil bahwa audit tenure berpengaruh positif dan tidak signifikan terhadap audit delay, financial distress berpengaruh negatif dan tidak signifikan terhadap audit delay, komite audit berpengaruh positif dan signifikan terhadap audit delay, kualitas audit berpengaruh positif dan tidak signifikan terhadap audit delay dan opini audit mempunyai pengaruh negatif dan signifikan terhadap audit delay. Kata Kunci: Audit Tenure, Financial Distress, Komite Audit, Kualitas Audit, Opini Audit, Audit Delay
The Influence of Organizational Culture on Financial Report Quality at Jakarta Water Resources Office Dewi Kuraesin, Arlis; Suryaningsih, Maria; Darwis , Hidayat; Yunita , Anita
Golden Ratio of Finance Management Vol. 2 No. 1 (2022): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v2i1.189

Abstract

The study aims to investigate the influence of the organizational culture on the financial report quality at the Jakarta Water Resources Office. It used the quantitative method with the primary data and questionnaires. The study occurred at the Jakarta Water Resources Office from September - March 2021. It uses the questionnaire distribution. This is a causal and comparative study. The study of causality investigates the cause-and-effect relationship between the independent variable (X) and the dependent variable (Y). The population in this study is the forty-two employees of the Jakarta Water Resources office, while the sample is some of them working at the Jakarta Water Resources office. The sample uses the Slovin formulation with 5% margin error. The result of this study states the organizational culture influences the financial report quality at the Jakarta Water Resources office. Human resources became the essential factor in the financial report. Moreover, the corporate culture may affect the quality of the financial statement. The study result reveals the organizational culture positively and significantly impacts the financial report. The suggestions go to companies, financial reports, and further research. The findings suggest that a company improves the organizational culture to produce optimum quality of financial reports.
THE INFLUENCE OF MONEY ETHICS AND INFORMATION TECHNOLOGY TAXATION TO EMBEZZLEMENT TAX (TAX EVASION) MODERATED WITH RELIGIOSITY Supriatiningsih Supriatiningsih; Azra Aneska; Lady Karlinah; Hidayat Darwis; Samukri Samukri
International Journal Multidisciplinary Science Vol. 3 No. 3 (2024): October: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v3i3.1665

Abstract

This study aiming to examine the effect of money ethics and tax information technology on tax evasion moderated by religiosity. The population of this study were individual taxpayers located in the areas of Jakarta, Bogor, Depok, Tangerang, Bekasi. This study uses a causal design. The number of individuals taxpayers who were sampled in this study were 145 respondents. The data were processed and analyzed using the Structural Modeling Equating (SEM) technique operated by SmartPLS 4.0 software. Based on the results of the analysis, it shows that money ethics has an effect on tax evasion, tax information technology has no effect on tax evasion, religiosity has note been able to moderate money ethics on tax evasion and religiosity are able to moderate tax information technology on tax evasion.
Digitalisasi UMKM Melalui Pelatihan Pemasaran Online di PCA Matraman Supriatiningsih Supriatiningsih; Hidayat Darwis; Imam Santoso; Bono Prambudi; Taufan Setia Nusantara
 Jurnal Abdi Masyarakat Multidisiplin Vol. 5 No. 01 (2026): April: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v5i01.2646

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian nasional, namun masih banyak pelaku UMKM yang belum memanfaatkan teknologi digital secara optimal, khususnya dalam pemasaran. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi dan keterampilan pemasaran online pelaku UMKM PCA Matraman melalui pelatihan dan pendampingan praktis. Metode yang digunakan meliputi ceramah interaktif, demonstrasi langsung, praktik hands-on, simulasi penjualan online, serta evaluasi kegiatan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan kemampuan pelaku UMKM dalam memanfaatkan media sosial dan marketplace sebagai sarana pemasaran. Pelatihan ini berkontribusi dalam memperluas jangkauan pasar, meningkatkan daya saing UMKM, serta mendorong transformasi usaha menuju model bisnis yang lebih adaptif dan berkelanjutan di era digital.
Power, Ego, And Political Embeddedness: Explaining Tax Avoidance in Indonesian Mining Companies Supriatiningsih; Nova Rini; Pandaya Pandaya; Hidayat Darwis; Luckman Ibrahim
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 8 No. 2 (2026): July 2026
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v8i2.3313

Abstract

This study examines the effect of opportunity and ego on tax avoidance and investigates the moderating role of collusion in mining companies in Indonesia within the framework of agency theory. The research population consists of 46 mining firms listed on the Indonesia Stock Exchange, using secondary data from annual reports accessed via the official exchange website (www.idx.co.id). Panel data regression is employed as the analytical technique, with data processed using Stata 17. The findings reveal that opportunity and ego do not exert a direct and significant influence on tax avoidance, suggesting that existing regulations, monitoring mechanisms, and corporate governance practices are effective in constraining opportunistic managerial behavior. However, collusion functions as a significant moderating variable: it weakens the relationship between opportunity and tax avoidance while simultaneously strengthening the effect of ego on tax avoidance. These results indicate that tax avoidance practices are more likely to emerge when individual psychological factors, particularly managerial ego, are reinforced by unethical collaborative arrangements that undermine the effectiveness of monitoring mechanisms between agents and principals.
Pentagon Fraud and Financial Statement Fraud in State-Owned Enterprises Listed on the Indonesia Stock Exchange During 2021–2025: The Moderating Role of the Audit Committee Hidayat Darwis; Supriatiningsih Supriatiningsih; Samukri Samukri
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2547

Abstract

This study seeks to examine the impact of the Fraud Pentagon factors pressure, opportunity, rationalization, competence, and arrogance on financial statement fraud within Indonesian State-Owned Enterprises (SOEs), while also investigating the moderating influence of the audit committee on this relationship. The research used a quantitative methodology, analyzing panel data from 16 state owned enterprises listed on the IDX from 2021 to 2025, yielding 80 balanced panel observations. Panel regression analysis was performed, using the FEM as determined by the Chow and Hausman tests. Financial statement fraud was assessed using the F-Score model, while the audit committee was evaluated as a moderating variable via MRA. The findings indicate that pressure, opportunity, and arrogance positively and significantly influence financial statement fraud, whereas rationalization and competence do not. Regarding the moderating role of the audit committee, the results show that the audit committee significantly weakens the relationship between opportunity and financial statement fraud at the 5 percent significance level. Meanwhile, the moderating effects on the relationships between pressure and financial statement fraud and between arrogance and financial statement fraud are only marginally significant at the 10 percent significance level. No significant moderating effects were found for rationalization and competence. This study contributes to the development of Fraud Pentagon Theory and Agency Theory by emphasizing the importance of monitoring effectiveness in preventing fraudulent financial reporting in SOEs.
ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN : MODEL FRAUD DIAMOND Ramdany Ramdany; Risha Musfita; Hidayat Darwis
Ekonomi & Bisnis Vol 19 No 2 (2020): JURNAL EKONOMI BISNIS VOL 19 NO 2 DESEMBER 2020
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v19i2.3605

Abstract

Penelitian ini bertujuan untuk menganalisa faktor-faktor yang mempengaruhi kecurangan laporan keuangan dengan model fraud diamond. Variabel independen adalah pressure, opportunity, rationalization, capability dan variabel dependen adalah kecurangan laporan keuangan. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018 dengan purposive sampel sebanyak 100 perusahaan. Teknik analisis data menggunakan regresi linier berganda. Hasil analisis menunjukkan bahwa pressure dengan proksi personal financial need berpengaruh negatif terhadap kecurangan laporan keuangan. Opportunity dengan proksi nature of industry berpengaruh positif terhadap kecurangan laporan keuangan. Namun pressure dengan proksi external pressure, opportunity dengan proksi ineffective monitoring, rationalization dan capability tidak berpengaruh terhadap kecurangan laporan keuangan.
MANGROVE FOR FUTURE: GERAKAN PENANAMAN MANGROVE SEBAGAI SOLUSI PELESTARIAN PESISIR DI PULAU HARAPAN Supriatiningsih, Supriatiningsih; Febrianti, Wenty; Rizaldy, M. Asmi; Ibrahim, Luckman; Kaunang, Sandra DE; Ruseno, Ndaru; Abdulah, Budiman; Suryaningsih, Maria; Ramdany, Ramdany; Ghofir, Ade; Maftuchah, Viniyati; Darwis, Hidayat; Rizal, Moch; Santoso, Imam; Suhana, Suhana; Susilawati, Susi; Mulyanti, Rita Yuni; Mahroji, Dwi
EDELWEISS: Jurnal Pengabdian Masyarakat Vol 2 No 3 (2026): Juli 2026
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/6z4f3w94

Abstract

Coastal areas face various environmental pressures, such as abrasion, ecosystem degradation, and reduced mangrove vegetation cover due to human activities and environmental change. Harapan Island, in the Seribu Islands, is one of the coastal areas with a vital mangrove ecosystem, both as a natural coastal barrier and as a habitat for marine life. However, the condition of the mangroves in this area still requires strengthening through conservation and rehabilitation activities involving the community. The "Mangrove for Future" program was designed as a community service activity based on mangrove planting on Harapan Island, with the aim of increasing community ecological awareness, strengthening coastal conservation efforts, and encouraging community participation in environmental rehabilitation. The implementation method included preparation, outreach and education, mangrove planting, and monitoring and evaluation. The implementation results showed that the mangrove planting program was able to increase community understanding of the ecological function of mangroves, encourage community and youth involvement in conservation activities, and has the potential to strengthen coastal protection from abrasion in the long term. This program also demonstrated that mangrove conservation not only has ecological impacts but also contributes to social strengthening of coastal communities through the growth of collective concern for the environment. Thus, the mangrove planting movement on Harapan Island can be a real solution for sustainable coastal conservation
MANGROVE FOR FUTURE: GERAKAN PENANAMAN MANGROVE SEBAGAI SOLUSI PELESTARIAN PESISIR DI PULAU HARAPAN Supriatiningsih, Supriatiningsih; Febrianti, Wenty; Rizaldy, M. Asmi; Ibrahim, Luckman; Kaunang, Sandra DE; Ruseno, Ndaru; Abdulah, Budiman; Suryaningsih, Maria; Ramdany, Ramdany; Ghofir, Ade; Maftuchah, Viniyati; Darwis, Hidayat; Rizal, Moch; Santoso, Imam; Suhana, Suhana; Susilawati, Susi; Mulyanti, Rita Yuni; Mahroji, Dwi
EDELWEISS: Jurnal Pengabdian Masyarakat Vol 2 No 3 (2026): Juli 2026
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/6z4f3w94

Abstract

Coastal areas face various environmental pressures, such as abrasion, ecosystem degradation, and reduced mangrove vegetation cover due to human activities and environmental change. Harapan Island, in the Seribu Islands, is one of the coastal areas with a vital mangrove ecosystem, both as a natural coastal barrier and as a habitat for marine life. However, the condition of the mangroves in this area still requires strengthening through conservation and rehabilitation activities involving the community. The "Mangrove for Future" program was designed as a community service activity based on mangrove planting on Harapan Island, with the aim of increasing community ecological awareness, strengthening coastal conservation efforts, and encouraging community participation in environmental rehabilitation. The implementation method included preparation, outreach and education, mangrove planting, and monitoring and evaluation. The implementation results showed that the mangrove planting program was able to increase community understanding of the ecological function of mangroves, encourage community and youth involvement in conservation activities, and has the potential to strengthen coastal protection from abrasion in the long term. This program also demonstrated that mangrove conservation not only has ecological impacts but also contributes to social strengthening of coastal communities through the growth of collective concern for the environment. Thus, the mangrove planting movement on Harapan Island can be a real solution for sustainable coastal conservation
The Role of the Audit Committee in Moderating the Relationship between Financial Conditions and Profitability with Financial Statement Fraud Winda Firdiana; Hidayat Darwis
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.7506

Abstract

This research investigates the influence of financial distress and profitability on financial statement fraud, while also assessing the role of the audit committee as a moderating factor in companies within the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Employing a causal approach, the study aims to establish the relationships among the variables involved. A purposive sampling method identified 39 companies after excluding outlier data. The analysis relies on secondary data obtained from the audited annual financial statements of each firm. Panel data regression serves as the analytical method. The findings reveal that financial distress positively correlates with financial statement fraud, whereas profitability does not demonstrate a significant relationship with fraud occurrences. Notably, the audit committee plays a crucial role in mitigating the positive impact of financial distress on fraudulent activities. However, it does not effectively moderate the link between profitability and financial statement fraud. Collectively, financial distress, profitability, and the audit committee exert influence on the prevalence of financial statement fraud.
Co-Authors Abdul Rahman Abdulah, Budiman Abdullah Nasir Achmad Yusup Sulaiman Anton Anton Azra Aneska Bono Prambudi Dewi Kuraesin, Arlis Febrianti, Wenty Febrina, Ilza Febvian, Jesylia Wina Ghofir, Ade Ibrahim, Luckman IMAM SANTOSO Imam Santoso Imam Santoso Kaunang, Sandra DE Lady Karlinah Luckman Ibrahim Lukman Ibrahim Maftuchach, Viniyati Maftuchah Maftuchah Mahroji, Dwi Moch. Rizal Mulyadi Mulyadi Mulyanti, Rita Yuni Musfita, Risha Nova Rini Pandaya Pandaya Pandaya Pandaya Pandaya Ramayuli Ramdany, Ramdany Rasenda Rawidjo Rawidjo Ridwan Saleh Rina Novianty, Rina Risha Musfita Rizaldy, M. Asmi Rizky Risdianto Rudy Rudy Ruseno, Ndaru Safitri Dian Permata Sari Samukri Samukri Siti Zulaekha Soma, A. Mukti Suhana Suhana Suharti Supriatiningsih Supriatiningsih Supriatiningsih Supriatiningsih Supriatiningsih S Supriatiningsih, Supriatiningsih Supriatningsih, Supriatiningsih Suryani, Febdwi Suryaningsih, Maria SUSILAWATI, SUSI Taufan Setia Nusantara Tita Puspita Tri Wulandari Usep muhamad saeful bahri Wati, Lela Nurlaela Winda Firdiana Yunita , Anita Zam, Dilla Yuliana