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All Journal ETIKONOMI El Dinar Journal of Economics, Business, & Accountancy Ventura Owner : Riset dan Jurnal Akuntansi EKO-REGIONAL JURNAL PENGEMBANGAN EKONOMI WILAYAH Performance JIA (Jurnal Ilmiah Akuntansi) JASF (Journal of Accounting and Strategic Finance) Budimas : Jurnal Pengabdian Masyarakat JRABA Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Jurnal Ekonomi, Bisnis, dan Akuntansi Journal of Community Service and Society Empowerment Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS
Ascaryan Rafinda
Faculty Of Economics And Business, Universitas Jenderal Soedirman
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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THE TREND AND VARIATION OF INTELLECTUAL CAPITAL DISCLOSURE AT BANK INDUSTRIES IN EUROPE Ascaryan Rafinda; Bambang Agus Pramuka; Poppy Dian Indira Kusuma
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 1 (2013): April 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.128

Abstract

This study attempts to identify trend on the volume of Intellectual Capital (IC) disclosure, and measurevariation on the volume of IC disclosure on the annual report of banks that operate in Europe. It usespurposive sampling method, consisting of 6 banks with highest rank of market value in different countriesin Europe. The sample includes BNP Paribas (France), Banco Santander (Spain), Intesa Sanpaolo(Italy), UBS (Switzerland), Deutsche Bank (Germany), and ING Group (Netherlands). Data were analyzedusing trend least square to identify the trend of IC disclosure. ANOVA test was employed to measurethe differences in the volume of IC disclosure among banks. The result of this study revealed that 5of 6 banks show positive trends on the volume of IC disclosure. The result also showed that there arevariations on external and human capital disclosure among 6 banks while otherwise for internal capitaldisclosure. The result implied that a global standard which is principle-based in nature cause variationsin the IC disclosures in European Banks. It suggests that the regulator should set standard for voluntaryreporting to minimize the variation on the format and content of the report and to eventually diminishasymmetry information between agent and principal.
Does an ethic matter to predict misreporting behavior? Ascaryan Rafinda; Triani Arofah; Rasyid Mei Mustafa; Halomoan Ompusunggu
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 1 (2015): April - July 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i1.389

Abstract

This study was conducted to verify the assertions of various previous studies examining the relationship between individual moral reasoning and ethical behavior. Those studies conclude that individuals with good moral reasoning tend to behave better. However, they do not consider situational factors that can change this individual behavior. This study attempts to consider situational factors linked to the individual as antecedents of unethical behavior. Situational factors are taken into account for verifying whether an individual with high moral reasoning in a situation that supports unethical actions will be acting unethically. The data were taken by experimental methods 2 × 1 between the subjects where the manipulation is by positive and negative treatment given to see the effect against their intentions to do fraud. The level of moral reasoning is measured using a test instrument which defines the issue for categorizing the participants with high morale and low morale. Difference- t-test was performed to investigate the differences between the two groups experimental. It shows that situational factors are things that can affect a person's ethical or unethical act regardless of their moral reasoning abilities. The implication is that to minimize the unethical behavior of employees, the company can focus on situational factors rather than individual moral.
PENGUATAN TATA KELOLA KEUANGAN MELALUI SOSIALISASI ANTI-FRAUD PADA BUM DESA BERSAMA AJIMAS LESTARI LKD Ascaryan Rafinda; Azahra Nur Afifah; Ni Nyoman Nikunja Vasini; Farah Hanifa Abyandani; Tri Nurhayati
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 1 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i1.19452

Abstract

BUM Desa Bersama sebagai pengelola dana bergulir eks Program Nasional Pemberdayaan Masyarakat (PNPM) memiliki kompleksitas pengelolaan keuangan dan keterlibatan dana publik yang berpotensi menimbulkan risiko fraud apabila tidak didukung tata kelola yang memadai. Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan pemahaman dan kesadaran pengurus serta kader BUM Desa Bersama Ajimas Lestari LKD mengenai konsep anti-fraud dalam pengelolaan keuangan. Metode yang digunakan adalah pendekatan edukatif dan partisipatif melalui sosialisasi anti-fraud yang meliputi tahap persiapan, pelaksanaan, dan evaluasi. Kegiatan diikuti oleh 25 peserta yang terlibat langsung dalam pengelolaan dana bergulir. Evaluasi dilakukan menggunakan pre-test dan post-test serta observasi partisipasi peserta. Hasil kegiatan menunjukkan peningkatan pemahaman peserta, ditunjukkan oleh kenaikan rata-rata nilai dari 62 menjadi 85, serta partisipasi aktif selama kegiatan berlangsung. Temuan ini menunjukkan bahwa sosialisasi anti-fraud efektif dalam mendukung penguatan tata kelola keuangan BUM Desa Bersama.
The Role of Overconfidence on Online Overdebt Behavior Ascaryan Rafinda; Putri Purwaningtyas; Juli Riyanto Tri Wijaya; Hasan Aljafa; Christian Rotimi Barika; Annisa Ilma Hartikasari
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 2 (2025): JASF (Journal of Accounting and Strategic Finance) - December 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i2.519

Abstract

Purpose: The study aimed to examine the relationship between overconfidence bias and online overdebt behavior across four countries: Indonesia, Hungary, Poland, and Romania. Method: A total of 900 participants were surveyed, with 210–230 participants from each country, ensuring a diverse and heterogeneous sample in terms of age, gender, education level, and income. Data is processed using AMOS 24 software. Findings: The results from the SEM analysis supported all four hypotheses. Overconfidence bias is positively associated with online overdebt behavior, financial literacy moderates the relationship between overconfidence bias and online overdebt behavior, the ease of access to credit via online platforms amplifies the effect of overconfidence on online overdebt behavior, and overconfidence bias is associated with an underestimation of future financial risk in online borrowing. Implications: The significant role of digital credit access suggests that regulators must implement stricter controls on the 'ease-of-borrowing' features in fintech apps to prevent structural factors from amplifying cognitive biases in risky financial decision-making. Novelty/Value: The study’s novelty lies in its cross-continental analysis—spanning Indonesia, Hungary, Poland, and Romania—providing a rare look at relationships online debt behavior. Recent studies have shown that overconfidence can influence consumer decisions in debt markets, such as credit card usage and loans, potentially leading to dangerous overleveraging behaviors. The gap research is the limited study examining the specific mechanisms through which overconfidence influences online overdebt behavior.
Co-Authors ABDURRAHMAN HAFID Agus Suroso Agus Suroso Alhendi, Osama Amber Lumbantoruan Annisa Ilma Hartikasari Azahra Nur Afifah Bagas Gumintang Bahy Raihan Rauf Bambang Agus Pramuka Christian Rotimi Barika Christina Tri Setyorini Dijan Rahajuni Eliada Herwiyanti Eliada Herwiyanti Eliada Hewiyanti Ermina, Rizka Evani, Elsa Saphira Farah Hanifa Abyandani Faturokhman, Agus Filda Khoirun Nikmah Halomoan Ompusunggu Hasan Al Jafa Hasan Aljafa Ikhsanudin, Muhammad Arif Isfanza, Nurmalita Juli Riyanto Tri Wijaya KIKY SRIREJEKI Laeli Budiarti LEGO WASPODO Lilis Siti Badriah Linda Nur Yunianti Lulu Syifa Fadhila Mubaroq, Afiq Chamim Mugiadi, Ridwan Putra Muhammad Farid Alfarisy Nasihin, Ihsan Natalia, Helfi Negina Kencono Putri Ni Nyoman Nikunja Vasini Nugrahaningtyas, Ardila Permatasari, Santi PIPIT FITRIA Poppy Dian Indira Kusuma Purbajati, Arya Dwi Purwaningtyas, Putri Purwaningtyas, Putri Putri Purwaningtyas Putri Purwaningtyas Putri Purwaningtyas Putri Purwaningtyas Rafinda, Ascariena Rahmajati, Emir Surya Ramdhani, Pangeran Fajar Rasyid Mei Mustafa Salma Putri Mellinia Setiyawan, Hendra Sri Lestari Styorini, Christina Tri Sunarmo, Agus Suprapto Suprapto Timea Gal Tri Nurhayati Triani Arofah Umi Pratiwi, Umi Verrawati Wiguna, Muhamad Wisnu Kusuma Yudha Aryo Sudibyo