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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 Jati: Jurnal Akuntansi Terapan Indonesia Kompartemen : Jurnal Ilmiah Akuntansi JEM17: Jurnal Ekonomi Manajemen JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Journal of Humanities and Social Studies Jurnal Aplikasi Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Akuntansi : Jurnal Akuntansi Integratif JASF (Journal of Accounting and Strategic Finance) Al-Kharaj: Journal of Islamic Economic and Business Ilomata International Journal of Management Jurnal Akademi Akuntansi (JAA) Jurnal Inovasi Ekonomi Journal of Economic, Public, and Accounting (JEPA) Jurnal Akuntansi dan Keuangan 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) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Share: Jurnal Ekonomi dan Keuangan Islam Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Accounting and Finance Management (JAFM) Jurnal Magister Akuntansi Trisakti Jurnal Akuntansi Manado (JAIM) 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 E-Jurnal 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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Analysis of SDGS research: The relationship between climate change, poverty, inequality, and food security: The Indonesian context Wiharta Dewananda; Driana Leniwati; Agung Prasetyo Nugroho Wicaksono
Journal of Accounting and Investment Vol. 24 No. 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.19323

Abstract

Research aims: This study investigates the linkages between climate change, inequality, and food security. The study attempts to provide an understanding of the evolution of publications on the topic to identify key emerging themes and policy prescriptions.Design/Methodology/Approach: Mixed methods, bibliometric analysis, and content analysis were employed to examine emerging themes in the literature on climate change, inequality and poverty, and food insecurity in Indonesia. The bibliometric data used were taken from the Gscholar database for 2018-2023.Research findings: The study generated six research themes based on the analyzed literature: (1) Human resource management and wealth redistribution through zakat; (2) Agricultural adaptation to climate change and the concept of sustainable agriculture; (3) Policies or rules applied by the government to regulate the agricultural sector; (4) Limited access to resources, loss of employment, and income in food insecurity among households; (5) Poverty alleviation strategies in reducing inequality and improving the quality of human life; and (6) Comprehensive and sustainable planning to identify challenges, opportunities, policies, inclusive economy, and food security.Theoretical contribution/Originality: This study analyzes and uncovers emerging topics in the field and their contributions to the literature, as well as persistent gaps, and provides future research directions based on emerging themes and policy prescriptions.Practitioner/Policy implication: This study can be used by the government as a regulator and financial institutions as a means of financing and academics.Research limitation/Implication: Future research is expected to examine: (1) The planning of government agencies in mobilizing local resources; (2) The role of zakat institutions in poverty alleviation programs; (3) Sustainable agriculture models; (4) CWLS & Green Sukuk financing models; (5) The role of microfinance institutions in poverty alleviation programs; and (6) Studies on cultural economy.
Determinant of earnings management practices in manufacturing companies Firnanda Kasih Mulia; Driana Leniwati; Agung Prasetyo Nugroho Wicaksono
Journal of Accounting and Investment Vol. 25 No. 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.19503

Abstract

Research aims: This study aims to examine the effect of audit committees, independent commissioners, and the presence of women on boards, such as the chief executive officer and chief financial officer, on earnings management practices.Design/Methodology/Approach: This research used a quantitative method with a final panel data sample of 25 companies in the manufacturing sector for three years from 2020 to 2022. Hypothesis testing employed the regression model with the Common Effect Model (CEM) test. Sampling was conducted using secondary data on the Indonesia Stock Exchange (IDX) and each company's website.Research findings: The results of the study demonstrated that independent commissioners, independent audit committees, audit committee expertise, audit committee activities, and audit committee size yielded a significant effect on earnings management practices, while female CEOs and female CFOs had no significant impact on earnings management practices.Theoretical contribution/Originality: This research develops a theory that previously did not exist; in this research, the authors used asymmetric information theory to test the independent and dependent variables. Additional variables by suggestions in previous research are provided; therefore, it is hoped that this can strengthen the results of prior research. Practitioner/Policy implication: The practical implication of this research is that the existence of an independent audit committee with a positive influence on earnings management can improve the company's financial performance, make it easier for managers or internal company parties to make better decisions in the future, and meet performance targets set by other parties, such as investors and creditors. Profit management can also be used to obtain tax benefits. During the previous pandemic, the government implemented tax compensation for taxpayers who met the criteria.
Accrual-Based Accountability of Budgeting Realization Report in a Government Institution Setiawan, Eko; Juanda, Ahmad; Leniwati, Driana
Jurnal Ekuisci Vol 2 No 6 (2025): Vol 2 No 6 July 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i6.748

Abstract

Background. A system that can generate more accurate financial reports and other financial data, such as information on the government's financial performance, accountability, and situation, is required. Accrual-Based Government Accounting is a Government Accounting Standard that uses the APBD as a basis to recognize revenue, expenditure, and financing in budget implementation reporting, as well as revenues, expenses, assets, debts, and equity in accrual-based financial reporting. Aims. The purpose of this study is to comprehend how the new institutional analysis theory is applied. The demand for legal products drives changes in information technology. Methods. The author uses a qualitative descriptive method, analyzing the data through case studies, based on the organizational changes. Coercive isomorphism and normative isomorphism are two distinct phenomena that are indicated by the symptoms they exhibit. Result. In addition to reflecting current financial realities, including long-term liabilities, financial statements become increasingly thorough. The government can more fully display its rights and responsibilities by including its debts, receivables, assets, and expenses in addition to its financial inflows and outflows. Go ahead. Conclusion. Because financial data is more precise and comprehensive, the government can better plan and manage its finances. Regulatory changes, HR training, and the accounting information system all require updates. Implementation. A cost-benefit analysis allows the government to evaluate program performance in greater detail
Understanding Tax Avoidance on Bank Debts Reviewed from the Letter An Nisa 29 Alan Januar Ahmed; Leniwati, Driana; Juanda, Ahmad
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i2.6802

Abstract

Purpose: This study aims to analyze tax avoidance on bank debts reviewed from the letter An Nisa 29 by paying attention to Islamic business ethics and the perspective of the letter An-Nisa verse 29. Method: This study uses a qualitative approach with the type of library research. The data collection techniques used in this study are non-participant observation, interviews, and libraries. Data are analyzed using data reduction, data presentation, and drawing conclusions. Results: The main principles in Islamic business ethics that are contrary to tax avoidance include the principle of honesty, the principle of awareness of social significance in business activities, the principle of justice, the principle of good intentions, and the principle of trust. Thus it is clear that tax avoidance which is part of a vicious circle is prohibited in Islam. Based on Surah An-Nisa verse 29 there are four main points of discussion that can be developed to see tax avoidance activities on bank debt. The four points are wealth, false path, mutual consent, and do not kill yourselves. Implications: This research provides implications for accounting science, especially regarding the analysis of tax avoidance on bank debt as reviewed from the letter An Nisa 29. Novelty: This study focuses on the analysis of tax avoidance on bank debt reviewed from the letter An Nisa 29 with indicators of Islamic business ethics, namely the principle of honesty, the principle of awareness of social significance in business activities, the principle of justice, the principle of good intentions, and the principle of trust. Then integrated into the review of the letter An-Nisa verse 29 there are four main points of discussion, namely wealth, the wrong path, mutual consent, and do not kill yourselves.
Optimizing Budget Accuracy in the Mining Industry Through Zero-Based Budgeting Firmansyah, Firmansyah; Juanda, Ahmad; Leniwati, Driana
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6485

Abstract

This study discusses the application of the Zero-Based Budgeting (ZBB) method in the mining industry to improve budget accuracy and operational efficiency. The main objective of this study is to explore how ZBB can help companies plan and manage budgets more effectively, as well as identify potential cost savings that can be achieved through an in-depth analysis of each budget item. The method used in this study is literature analysis, which includes a review of various academic sources and best practices in the application of ZBB in the mining industry. The results of the study indicate that the implementation of ZBB not only optimizes budget accuracy but also increases transparency in the budgeting process, strengthens accountability, and supports better decision making. In addition, this study found that ZBB can encourage a culture of savings and innovation within the organization, which in turn contributes to the sustainability and competitiveness of mining companies in the global market.
Green Accounting Analysis (Reduce, Reuse, Recycle) to Improve Financial Performance: a Case Study of Kud Tani Bahagia 1 Mojokerto Hamdani, Helmi Difa; Leniwati, Driana; Setyawan, Setu; Jati, Ahmad Waluya; Affan, Muhammad Wildan
JEM17: Jurnal Ekonomi Manajemen Vol 10 No 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jem17.v10i1.131917

Abstract

This study aims to implement the concept of 3R Green Accounting, namely (Reduce, Reuse, Recycle) by using an interpretive paradigm, this study tries to interpret the 3R concept whether it affects financial performance with a case study design, and the research combines 3 concepts in green accounting, namely, environmental costs, social costs, and economic costs in the implementation of green Accounting in KUD Tani Bahagia 1. The data was obtained by conducting in-depth interviews with employees at KUD and the surrounding community. The results of the interviews were grouped and the data was simplified before being analyzed and conclusions drawn. This in-depth research also reveals whether there are costs caused by the 3R concept and whether it will affect the financial performance of KUD. By considering the principles in accounting. Keywords : Green Accounting; 3R (Reduce, Reuse, Recycle); Financial Perfomance;
Constructing Sustainable Cultural Heritage Asset Based on The Philosophy of Life of The Dayak Tribe Community “Adil Ka'talino Bacuramin Ka' Saruga Basengat Ka'jubata” Leniwati, Driana; Fitriani, Nopita; affan, Muhammad wildan; Juanda, Ahmad
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10152

Abstract

Penelitian ini bertujuan untuk mengkonstruksi konsep aset warisan budaya berkelanjutan berdasarkan filosofi masyarakat suku Dayak “Adil Ka’talino Bacuramin Ka’ Saruga Basengat Ka’jubata” selanjutnya disebut AKBK. Metode dengan pendekatan kualitatif desain studi kasus. Data diperoleh dengan melakukan observasi dan wawancara kepada  informan yaitu pendiri sekolah adat Basangiang, komunitas Aliansi Masyarakat Adat Nusantara, lembaga Kementerian Pendidikan dan Kebudayaan, dan masyarakat suku Dayak sekitar. Data dianalisis dengan menggunakan nilai filosofi AKBK yang digunakan sebagai indikator aset warisan budaya berkelanjutan. Hasil penelitian adalah sebuah konsep baru tentang aset berkelanjutan yaitu sumber daya ekonomi dan (non) ekonomi sebagai akibat dari peristiwa masa lalu, yang diharapkan dapat memberikan manfaat ekonomi dan (non) ekonomi dan harus didistribusikan secara adil tidak hanya kepada sesama manusia, tetapi juga kepada makhluk hidup lainnya. Harmonisasi antara manusia, makhluk hidup, alam, dan Tuhan akan menciptakan siklus keberlanjutan di dunia. Kontribusi penelitian ini adalah untuk memperkaya teori akuntansi dalam konteks aset budaya keberlanjutan.
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) Pamungkas, Wisnu; Juanda, Ahmad; Leniwati, Driana
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
Risk-Based Audits to Reduce Water Loss (NRW) in PDAM Companies in Supporting Good Corporate Governance fauzi, muchlis; Juanda, Ahamd; Leniwati, Driana
Enrichment: Journal of Multidisciplinary Research and Development Vol. 2 No. 11 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v2i11.295

Abstract

Risk-Based Audit to Reduce Water Loss (NRW) at PDAM Giri Tirta, Gresik Regency, is an important approach to supporting sustainable Good Corporate Governance (GCG). This study explores the use of risk-based audits at PDAM Giri Tirta in Gresik Regency to reduce Non-Revenue Water (NRW) and support Good Corporate Governance (GCG). The findings show that risk-based audits are effective in identifying water loss, improving operational efficiency, and enhancing the company's financial and governance practices. This research is designed as a case study of qualitative methods to analyze the implementation of risk-based audits in PDAM Giri Tirta, Gresik Regency. Primary data was obtained through interviews with the general director, the director of the Internal Control Department, the meter recording section, and the accounting section. In contrast, the secondary data was composed of financial documentation. The results show that the water leakage rate is still high, but risk-based audits can help identify and reduce water loss and improve the operational efficiency of PDAMs. The theoretical implication of this study is a paradigm shift in auditing towards a risk-based approach, while it can practically help PDAM companies manage risks and improve operational performance.
Co-Authors Adi Maulana, Bimo Adi Prasetyo Agung Muhammadiyah Prasetyo N.W Agung Prasetyo NW Agustin Dwi Haryanti Ahmad Juanda Ahmad Waluya Jati Aisyah, Aliya Nur Alan Januar Ahmed Annida Utami Putri Aviani Widyastuti Aviani Widyastuti Az Zahrah, Ulfah Syu'latul Az Zahrah, Ulfah Syu’latul Bambang Haryadi Catrin, Caterina Aruli Iskandar Darti Djuharni Deviandini, Ellisa Dhaniel Syam Dinar Ary Kartikasari 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 Erna Retno Rahadjeng Fahmi Dwi Mawardi Farah Fauziah Fatchullah Reza Siswanto fauzi, muchlis Firmansyah Firmansyah Firmansyah Firnanda Kasih Mulia Fitriani, Nopita Hago, Afdholifah Ainunia Hamdani, Helmi Difa Hanif Mauludin Hayati, Risalatul Hosnan, Ali Husna Bahakhiri Ihyaul Ulum Imagoro, Stevanus Dewangga Giovani Vernon Indahyani, Wiwit Siska Jannah, Fitriyahtul Jauhari, Irmawati Juanda, Achmad Juanda, Ahamd Juwita Nur Radeana Khaqimah, Millatul Lilik Purwanti Mardjun, Joya Thasya Ikrimah Masiyah Kholmi Maulida, Dewi Nur Merlina Maulida Mudrifah, Mudrifah Muhammad Muhammad Muhammad Wildan Affan Mulia, Firnanda Kasih Nazaruddin Malik Neyla Salsabila Novitasari Agus Saputri Pamungkas, Wisnu Parwati, Khofifah Indah Permata, Rr Fatmasari Muliawati Pradio Rachmad Brilyan Pua Uda, Atikah Indawati Rahayu, Mellysia Dwi Riko Agus Pramono Riska Harventy Sagina, Debby Mutiara Setu Setyawan Sholana, Rafli Sindy, Winni Siti Atikah Siti Rohani Sonhaji Sonhaji Sri Wahjuni Latifah Sri Wahyuni Sukma, Vega Melati Syamsiyah, Khoirun Nisa' Tri Wahyu Oktavendi Tri Wahyu Oktavendi Tumirin udin , Bahrul Ulum Wardani, Isma Wiasti, Ika Wiasti, Ika Anggie Wicaksono, Agung Prasetyo Nugroho Widiarto, Rikha Wiharta Dewananda Wijaya, Almaira Oktavia Yeney Widya Prihatiningtias Yuaninda, Naila Putri