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All Journal Jurnal Reviu Akuntansi dan Keuangan Wahana Riset Akuntansi EL-MUHASABA Journal of Applied Finance & Accounting Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Kajian Akuntansi Journal of Accounting Science Jurnal Akuntansi dan Ekonomika Jati: Jurnal Akuntansi Terapan Indonesia Kompartemen : Jurnal Ilmiah Akuntansi JEM17: Jurnal Ekonomi Manajemen Owner : Riset dan Jurnal Akuntansi JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Aplikasi Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Akuntansi : Jurnal Akuntansi Integratif Value: Jurnal Manajemen dan Akuntansi JASF (Journal of Accounting and Strategic Finance) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Inovasi Ekonomi Jurnal Ilmiah Manajemen Kesatuan Journal of Economic, Public, and Accounting (JEPA) Jurnal Akuntansi dan Keuangan SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Muhammadiyah Riau Accounting and Business Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) International Journal of Engagement and Empowerment (IJE2) Akuntansi dan Teknologi Informasi Jurnal Akuntansi dan Keuangan (JAK) Akuntansi Bisnis & Manajemen (ABM) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) INVOICE : JURNAL ILMU AKUNTANSI JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Share: Jurnal Ekonomi dan Keuangan Islam International Journal of Science and Society (IJSOC) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Accounting and Finance Management (JAFM) JURNAL ECONOMINA Jurnal Magister Akuntansi Trisakti Journal of Business, Social and Technology Jurnal Akuntansi Manado (JAIM) Jurnal Riset Akuntansi Enrichment: Journal of Multidisciplinary Research and Development IPSAR (International Public Sector Accounting Review) Kajian Akuntansi IIJSE Riset Akuntansi dan Keuangan Indonesia Journal Of Economic Sciences (Ekuisci) Akurasi POTENSI: Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Senarai Kearifan Lokal Akuntansi
Driana Leniwati
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts 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 Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Accuracy of Budgeting Plan and Expenditure Realization in the Mining Industry Firmansyah; Ahmad Juanda; Driana Leniwati
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4336

Abstract

This research discusses the accuracy of budgeting plans and the realization of expenditures in the mining industry, which is a crucial aspect of financial management for companies. The method used is descriptive qualitative analysis to evaluate the comparison between budget plans and actual expenditures, focusing on identifying factors that influence budget accuracy. The results indicate that precision in budget planning significantly impacts operational efficiency and company profitability, despite challenges such as commodity price fluctuations, regulatory changes, and market uncertainties that can affect expenditure realization. This study emphasizes the importance of regular budget monitoring and adjustments, as well as the implementation of effective risk management practices to achieve desired financial objectives. Consequently, this research provides recommendations for mining companies to enhance budgeting accuracy and financial management for operational sustainability.
From Uncertainty to Trust: Enhancing Green Financing in the Agricultural Sector through Accountability and Transparency (A Case Study of Bank XYZ) Wisnu Pamungkas; Ahmad Juanda; Driana Leniwati
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4608

Abstract

This study examines the role of governance in green credit schemes, specifically focusing on how effective governance can reduce information asymmetry and enhance micro-agricultural enterprises' access to green financing. It also explores the potential of technologies such as blockchain and alternative credit scoring to improve governance and transparency in these schemes, aiming to contribute to the development of more effective policies for sustainable agriculture. This study explores governance in the green credit at Bank This study examines how governance can build trust in green financing through accountability and transparency, focusing on the challenges faced by micro agricultural enterprises in accessing credit. Information asymmetry between lenders and borrowers creates significant barriers, undermining trust and good governance in green financing. The study recommends enhancing understanding of credit scoring systems, improving communication, increasing transparency in evaluation processes, and implementing accessible appeals mechanisms. By addressing these challenges, Bank XYZ can improve stakeholder trust and strengthen governance in its green financing initiatives for the agricultural sector. Keywords: Accountability, Governance, Green Finance, Information Asymmetry, Transparency
Internal Control Effectiveness in Fraud Detection of Direct Cash Assistance Distribution: Evidence from Regency X Devo Sucita Lokiman; Driana Leniwati
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3663

Abstract

The distribution of Direct Cash Assistance (BLT) is an important instrument in social protection; however, its implementation at the local and village levels remains vulnerable to fraudulent practices. This study aims to analyze the effectiveness of internal control in detecting fraud and to identify the factors influencing fraud detection in BLT distribution in East Bolaang Mongondow Regency. This research employs a qualitative method with a case study approach. Data were collected through interviews, observations, and documentation, using purposive sampling involving village officials, inspectorate representatives, and BLT beneficiaries. Data analysis was conducted using an interactive model consisting of data reduction, data display, and conclusion drawing. The results indicate that, structurally, internal control mechanisms have been established through the formation of verification teams, issuance of official decrees, and implementation of standard operating procedures. However, their effectiveness remains suboptimal due to inconsistent implementation and a predominance of administrative compliance rather than substantive control. The main weakness lies in the verification process as a form of preventive control, which has not functioned effectively, as well as in the monitoring system that remains manual and highly dependent on individuals. Furthermore, fraud detection is influenced by opportunity and collusion factors within the Fraud Hexagon framework. Opportunities arise from weak control systems, lack of transparency, and political intervention, while collusion enables organized fraudulent activities that can bypass existing controls. This study concludes that strengthening internal control requires a comprehensive approach, including enhancing integrity, improving transparency, and utilizing technology to increase the effectiveness of fraud detection in BLT distribution.
Fuka's Transformation as a Strengthening of the Accounting Information System for Claims Costs of State-Owned Companies Loading and Unloading Prisma Wardana; Driana Leniwati
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3711

Abstract

The goal of this study is motivated by the very high complexity of claim cost management, especially in state-owned port and stevedoring companies that have not been fully supported into an information system integrated accounting. New digital tools for the claim management process, like e-claim systems, resulted in a semi-digital but fragmented claim management process: part of all costs (especially co-payments and commercial gestures not borne by insurance) cannot be covered. Research this time purposed to investigate FUKA transformation role in business at claim costs accounting information system to keep transparency, accurate and effective cost. The study uses a qualitative descriptive design using interview, observation and documentation data sharing procedures and interactive data analysis model. These findings show that the system limitations in data integration and cost classification/efficiency processes persist which lead to low transparency levels and more cost risk. By performing end-to-end integration between claim and financial systems, deep classification costs, and the ability to provide structured historical claim data for analytics purposes results in a transformation of FUKA as a strategic solution. Hence, FUKA does not only act as a documentation system but also as the nerve center regarding risk management control and decision making for claim cost management.
Mitigating Data Errors and Administrative Costs through Coretax: A Qualitative Case Study of SMEs Latifa Rania; Driana Leniwati; Nazaruddin Malik
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3750

Abstract

This study examines the operational role of the Coretax System in mitigating data error risks and improving administrative cost efficiency among Small and Medium Enterprises (SMEs). Background: early implementation of Coretax in Indonesia revealed technical obstacles that potentially caused data inaccuracies and administrative difficulties for SME taxpayers. Objectives: this study analyzes how Coretax operates to reduce data errors and compliance costs, combining the Technology Acceptance Model (TAM) and Compliance Cost Theory in a single qualitative framework. Methods: a descriptive qualitative case study was conducted with 10 informants (SME owners, tax officers, and IT officers) at KPP Pratama Malang, using semi-structured interviews, observation, and documentation, analyzed through the interactive model of Miles et al. (2014). Results: three main themes emerged data error mitigation, administrative efficiency, and compliance cost efficiency supported by 10 informants across 12 coded statements. Coretax was perceived as useful and easy to use (TAM), while reducing direct, time, labor, and error costs (Compliance Cost Theory). Conclusions: this study extends the application of TAM and Compliance Cost Theory by integrating both frameworks to explain how a single digital tax platform simultaneously functions as a risk-mitigation and cost-efficiency mechanism for SMEs a combination not yet examined in prior Coretax studies, which have applied TAM and compliance-cost perspectives separately.
Financial and Behavioral Risks of Online Lending Among Bank Employees in Malang City Noni Oktavianti; Driana Leniwati; Nazaruddin Malik
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 2 (2026): September 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/zbvhj845

Abstract

The rapid growth of financial technology (fintech), particularly online lending, has expanded access to formal financial services while increasing the risk of financial distress and over-indebtedness among borrowers. Although bank employees are generally assumed to possess adequate financial knowledge, limited studies have examined their vulnerability to online lending. This study addresses this research gap by analyzing the financial risks and behavioral patterns associated with online lending among bank employees in Malang City, Indonesia, an area with high digital adoption and fintech penetration. This study employed a qualitative case study approach. Data were collected through semi-structured interviews and non-participant observations involving bank employees who had used online lending services. The findings reveal a shift in online lending from productive to predominantly consumptive purposes. This behavioral change is influenced by high digital accessibility, intensive fintech promotion, and a consumer-oriented work environment. Participants experienced various consequences, including financial distress, over-indebtedness, aggressive debt collection, privacy violations, psychological distress, family conflict, social problems, and recurring debt cycles. These conditions indicate that easy access to online lending may foster long-term financial dependency, even among professionals in the banking sector. This study contributes to the literature by demonstrating that employment in the formal financial sector does not necessarily prevent individuals from engaging in risky borrowing behavior. The findings provide practical implications for strengthening workplace financial education, promoting responsible digital lending practices, and developing policies to mitigate financial distress among bank employees.
The Effectiveness of Accounting Information System Integration in Claim Cost Management at a State-Owned Stevedoring Enterprise Prisma Rohman Wardana; Nazaruddin Malik; Driana Leniwati
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 5 (2026): JIMKES Edisi September 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i5.5655

Abstract

This study examines the integration of the Accounting Information System (AIS) for claim costs. It evaluates its effectiveness as a cost-control instrument at PT Terminal Petikemas Surabaya (TPS), a state-owned stevedoring company under the Terminal Petikemas Subholding. It addresses how the AIS for incoming, outgoing, and insurance claims is currently constructed, and how integrated and effective this system is across departments. Using a qualitative case study design, data were collected through semi-structured interviews with four key informants from the finance and legal functions, supported by observation and internal documentation, then assessed using eight indicators of the IS Success Model. The findings show that although the claim system runs procedurally, it remains only partially integrated: manual claim documents that do not consistently reach the legal and finance departments create transaction gaps between units. Consequently, the system has not yet fully functioned as an effective instrument for controlling unexpected costs, with the lowest applicability found in adaptability and cost-control aspects due to dependence on head-office policy and cost components that cannot be transferred to insurance. This study implies that strengthening cross-departmental integration is essential for the claim-cost AIS to function as a sustainable, long-term cost-control mechanism.
DETERMINANTS OF GOOD CORPORATE GOVERNANCE, COMPANY CHARACTERISTICS, AND ENVIRONMENTAL PERFORMANCE ON ISLAMIC SOCIAL REPORTING (ISR) DISCLOSURE driana leniwati; Dwi Nur Fitriah; Riska Harventy
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 20 No. 2 (2022): KOMPARTEMEN, Vol 20 No 2, September 2022
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v20i2.13521

Abstract

The aim of this research is to analysis the influence of Good Corporate Governance, Company Characteristics, and Enviromental Performance on the disclosure of Islamic Social Reporting (ISR). The population of this research is the companies registered in Jakarta Islamic Index (JII) on year period 2015-2019. The sampling technique used was purposive sampling. The number of samples in this study were 45 samples. The data analysis techniques used were multiple linear regression, which were processed through SPSS version 25. The results showed that Good Corporate Governance as measured by Board of Commissioner Size and Public Ownership have a significant positive effect os ISR disclosure. Company Characteristics as measured by age of company had a significant effect while Type of Industry had not significant effect and Enviromental Performance had a significant effect. The result also proves that a company that stands in the community could not be separated from the social contract related to the norms that exist in society. The Legitimacy of the company is not only limited to financial reporting disclosure but ISR disclosure. It is important for the company to have a good relationship by interacting with the environment and the surrounding social which puts forward Islamic principles for their sustainability. This study also examines the Legitimacy and Stakeholder theory which is enhanced by Islamic principles by using the ISR index as a complement to the GRI index for information disclosure.  
Sustainable strive: Holistic exploration of CSR through economic, environmental, and social lenses Aji Fras Aditya Fras Aditya; Driana Leniwati; Adi Prasetyo; Ahmad Juanda; Faris Afrizal; Ahmad Waluya Jati
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 22 No. 2 (2024): KOMPARTEMEN, Vol 22 No 2, September 2024
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i2.23741

Abstract

This research explores the implementation of Corporate Social Responsibility (CSR) at PT Unilever Indonesia using a qualitative case study approach. It employs a comprehensive methodology to examine the economic, environmental, and social aspects of CSR integration in this multinational company. The study reveals how PT Unilever Indonesia's CSR commitments contribute to economic growth, environmental conservation, and social welfare in Indonesia, aligning with the principles of the Triple Bottom Line. It also highlights the company's recognition through three prestigious awards and examines the dynamics between profit, people, and the planet. Addressing a gap in existing research, this study significantly contributes to the broader discourse on CSR implementation, particularly in the context of an FMCG company operating in a complex environment like Indonesia. It sheds light on the evolving role of corporations in promoting sustainable development.
ENVIRONMENTAL COST MANAGEMENT AND CLIMATE CHANGE INVESTMENT FOR SUSTAINABLE PRODUCTION, SOCIAL RESILIENCE, AND COMMUNITY WELL-BEING Maram; Masiyah Kholmi; Driana Leniwati
SOSIOEDUKASI Vol 15 No 3 (2026): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v15i3.9546

Abstract

Environmental cost management and climate change investment are increasingly important for strengthening sustainable production, organizational resilience, and community well-being amid environmental and disaster-related risks. This study aims to examine how environmental cost management and climate change investment support sustainable production, social resilience, and community well-being at PT XYZ Regional Office of East Java. A qualitative case study approach was employed involving six purposively selected informants from warehouse operations, production, and finance functions. Data were collected through semi-structured in-depth interviews and analysis of internal company documents covering the 2020–2025 period and analyzed thematically through coding, triangulation, document analysis, and iterative interpretation. The findings indicate that environmental cost management encompasses prevention, detection, internal failure, and external failure costs, with greater emphasis on preventive and detection activities to minimize product deterioration and production disruptions. Climate change investment, particularly earthquake-resistant warehouse infrastructure and environmental control systems, supports production continuity, protects rice stocks, and reduces vulnerability to environmental and disaster-related risks. The findings also suggest that resilient infrastructure contributes to worker safety, food-supply continuity, organizational preparedness, and social resilience. However, environmental cost recording remains only partially integrated into formal accounting systems. The study implies that integrating environmental cost management with climate change investment can strengthen sustainable production, risk reduction, and food-security continuity.
Co-Authors Adelya Rahmadhani Shafitri Adi Maulana, Bimo Adi Prasetyo Afdholifah Ainunia Hago Agung Muhammadiyah Prasetyo N.W Agung Prasetyo Nugroho Wicaksono Agung Prasetyo NW Agustin Dwi Haryanti Ahamd Juanda Ahmad Juanda Ahmad Juanda Ahmad Waluya Jati Aisyah, Aliya Nur Aji Fras Aditya Fras Aditya Alan Januar Ahmed Ammar Tsaqif Annida Utami Putri Auliya, Friska Amanda Fitri Aviani Widyastuti Aviani Widyastuti Az Zahrah, Ulfah Syu'latul Az Zahrah, Ulfah Syu’latul Bagus Angan Brasilio Bagus Brasilio Bambang Haryadi Bangun Busana Budiansyah ZM Catrin, Caterina Aruli Iskandar Darti Djuharni David Gunawan Deviandini, Ellisa Devo Sucita Lokiman Dhaniel Syam Dian Irani Agustina Dinar Ary Kartikasari Dinar Nurhayati Dita Suci Permatasari Drammeh, Lamin K Dwi Nur Fitriah Dwi Wahyuni, Endang Eko Ganis Sukoharsono Eko Setiawan Endang Dwi Wahyuni Endang Dwi Wahyuni Endang Dwi Wahyuni Endang Dwi Wahyuni Endang Dwi Wahyuni Erna Retno Rahadjeng Fahmi Dwi Mawardi Faishal Rachman Wahid Farah Fauziah Faris Afrizal Ferdiliansyah Erri Bagus Firmansyah Firmansyah Firmansyah Firmansyah Firnanda Kasih Mulia Fitriani, Nopita Friska Amanda Fitri Auliya Hago, Afdholifah Ainunia Hamdani, Helmi Difa Hanif Mauludin Haryadi, Bambang Hayati, Risalatul Hosnan, Ali Husna Bahakhiri Ihyaul Ulum Ika Anggie Wiasti Indahyani, Wiwit Siska Jannah, Fitriyahtul Jauhari, Irmawati Juanda, Achmad Juwita Nur Radeana Khaqimah, Millatul Khoirun Nisa' Syamsiyah Lamin K Drammeh LATIFA RANIA Latifa Rania Lilik Purwanti Maram Mardjun, Joya Thasya Ikrimah Mariana Sari Dewi Marina Rimadhani Masiyah Kholmi Masiyah Kholmi Maulida, Dewi Nur Merie Satya Anggraini Merlina Maulida muchlis fauzi Mudrifah, Mudrifah Muhammad Jihadi Muhammad Muhammad Muhammad Wildan Affan Muhammad Wildan Affan Mulia, Firnanda Kasih Nadila Fitri Handayani Nazaruddin Malik Nazaruddin Malik Nazaruddin Malik Neyla Salsabila Noni Oktavianti Novitasari Agus Saputri Okpriyanto, Deni Pamungkas, Wisnu Parwati, Khofifah Indah Permata, Rr Fatmasari Muliawati Pradio Rachmad Brilyan Prisma Rohman Wardana Prisma Wardana Pua Uda, Atikah Indawati Rafli Sholana Rahayu, Mellysia Dwi Ria Yunita Riko Agus Pramono Riska Harventy Sagina, Debby Mutiara Setiaji Zaeni Miftahulbowo Setu Setyawan Shobiq Zainudin Shobiq Zainudin Sindy, Winni Siti Atikah Siti Rohani Sonhaji Sonhaji Sri Wahjuni Latifah Sri Wahyuni Stevanus Dewangga Giovani Vernon Imagoro Sukma, Vega Melati Suwito, Candra Tri Wahyu Oktavendi Tri Wahyu Oktavendi Tumirin udin , Bahrul Ulum Wardani, Isma Wicaksono, Agung Prasetyo Nugroho Widiarto, Rikha Wiendi Ratnasari Wiharta Dewananda Wijaya, Almaira Oktavia Wisnu Pamungkas Yeney Widya Prihatiningtias Yuaninda, Naila Putri