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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 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 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 International Journal of Science and Society (IJSOC) 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 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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Makna utang dan praktik mental accounting: studi kualitatif terhadap nasabah PT. Pegadaian Syariah di Madura Sukma, Vega Melati; Juanda, Achmad; Leniwati, Driana
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.2 (2025): December 2025
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v6i2.2138

Abstract

This study aims to examine the relationship between debt perception and mental accounting, particularly self-control and time-consistent behavior, within the context of Islamic finance and their influence on preventing non-performing financing (NPF) at PT Pegadaian Syariah in Madura, Indonesia. A qualitative descriptive approach was employed through in-depth interviews, observations, and documentation involving ten purposively selected active customers who had used Islamic financing products for at least six months. Data analysis revealed variations in financial behavior based on gender and age, focusing on debt perception, budgeting strategies, and repayment discipline. The findings show that most customers perceive debt positively as a productive financial tool, a moral responsibility, and a means to enhance business and family welfare. Female customers tend to manage detailed budgets and involve family in financial decisions, while males focus on separating business and personal funds. Older customers (>40 years) exhibit greater repayment discipline. Self-control is reflected in prioritizing installments over discretionary spending, while time-consistent behavior is maintained through fixed schedules and reserve funds. These findings align with Mental Accounting Theory, indicating that effective fund allocation and repayment discipline significantly reduce NPF risk. The study contributes to behavioral finance literature and offers practical insights for Islamic financial institutions in developing targeted financial education programs to promote disciplined budgeting and minimize default risk.
Pegawai Loyal Sebagai Pelaku Fraud : Perspektif Hexagonal Wiasti, Ika Anggie; Leniwati, Driana; Juanda, Ahmad
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 10 No 2 (2025): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v10i2.25206

Abstract

Research Objectives : This research focuses  on the analysis of loyal employees as fraud perpetrators: a hexagonal perspective. Design / Method / Approach : A qualitative, case-study approach focused on a state-owned bank in East Java. Search results : The search results  of 6 indicators are 4 indicators that affect the performance of loyal employees in committing fraudulent acts, namely pressure, ability, opportunities and rationalization. Theoretical contribution/originality : This study shows that  employees who are loyal in committing fraud by utilizing their skills and experience on the job and the average employee who performs this action are employees of high standing such as managers and branch heads who have the ability to obtain higher education as they do by neglecting the duties and authority of management so that they do not work effectively in terms of combating fraud. Practical implications : This analysis is used to analyze fraud that occurs in loyal employees. Research limitations : The limitations of this study use the hexagonal perspective only.
Optimizing Budget Accuracy in the Mining Industry Through Zero-Based Budgeting Firmansyah Firmansyah; Ahmad Juanda; Driana Leniwati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : 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.
Building Sustainable Pesantren Financial Accountability: Family Culture Transformation in Governance System Ammar Tsaqif; Masiyah Kholmi; Driana Leniwati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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Abstract

Good Corporate Governance (GCG) is an essential principle in ensuring accountability in Islamic educational institutions, including pesantren. This study investigates the role of family culture in enhancing financial accountability within pesantren's governance systems. The research problem arises from the lack of formal financial management systems in many pesantren, leading to reduced public trust and sustainability. The research aims to explore how family-based leadership can support the development of transparent and accountable financial management practices in pesantren. A qualitative case study approach was employed at Pondok Pesantren Nurul Ulum in Malang, East Java, involving interviews with key management members. Findings indicate that while the pesantren lacks formal regulations regarding public funding sources and sanctions, its family-based leadership fosters accountability through strong internal control and moral responsibility. The study concludes that incorporating family values into financial governance can enhance transparency and sustainability in pesantren management.
Green Accounting as a Control Tool Costs and Risks Environment Waste Medical in a Hospital Stevanus Dewangga Giovani Vernon Imagoro; Ahmad Juanda; Driana Leniwati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8620

Abstract

The adoption of green accounting in the healthcare industry, particularly within hospitals, has become a crucial strategy to tackle the challenges of medical waste management, which carries serious health and environmental consequences. This research explores the role of green accounting as a mechanism for controlling costs and mitigating environmental risks associated with medical waste. Employing a descriptive qualitative method, data were obtained through interviews, observations, and document reviews in hospitals implementing eco-friendly waste management practices. Findings indicate that green accounting enables hospitals to better identify and allocate environmental expenses, enhance the efficiency of waste management, and increase transparency in reporting externality costs. Moreover, green accounting contributes to promoting sustainability-focused managerial decisions and adherence to environmental regulations. Therefore, incorporating green accounting principles into hospital management systems represents a strategic measure for controlling costs and minimizing environmental risks linked to medical waste.
IMPLEMENTATION OF RISK-BASED RECEIVABLES LOSS PROVISION AT ABC SYARIAH BANK Dinar Ary Kartikasari; Driana Leniwati; Nazaruddin Malik
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.4437

Abstract

This study aims to analyze the influence of Non-Performing Financing (NPF) and risk-based Allowance for Impairment Losses (CKPN) on Contribution Margin in the commercial segment of Bank Syariah ABC. The research employs a mixed methods approach with a Sequential Explanatory design, where quantitative analysis is conducted using multiple linear regression and complemented with qualitative analysis through in-depth interviews. The quantitative results show that both NPF and CKPN have a positive and significant effect on the Contribution Margin. A measured increase in CKPN, calculated based on the Expected Credit Loss (ECL) model, strengthens the long-term financial stability of the bank. Meanwhile, effective management of NPF through restructuring and collateral-based financing mitigates its potential negative impact on the margin. The qualitative findings support the statistical results, revealing that the quality and timeliness of customers' financial reporting are critical factors in the accuracy of ECL estimation. Delays in reporting and the lack of adequate accounting systems among commercial clients present challenges in determining optimal CKPN levels. Therefore, the role of risk management, technological support, and strengthened reporting governance are strategic aspects to enhance risk control in the commercial financing segment. This research contributes to the development of a risk-based provisioning system that not only complies with PSAK 71 and OJK regulations but also supports the sustainability of contribution margin in Islamic financing practices
Enhancing Council Accountability and Performance Through Internal Audit in The Gambia and Sub-Saharan Africa Drammeh, Lamin K; Malik, Nazaruddin; Leniwati, Driana
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.v8i2.621

Abstract

Purpose: This paper examines the role of internal audit in accountability and performance in local government councils in The Gambia where the reforms of a decentralisation has enlarged the mandates without corresponding governance capacity. It bridges the gap in the empirical and theoretical literature by examining the effectiveness of internal audit at the sub-national level and deriving comparative lessons of African countries. Method: The qualitative research design was applied. They were semi-structured interviews with 26 officials, structured qualitative surveys and document analysis of audit reports and policy documents. The data were coded using open and axial and selective coding, cross-source triangulation to reveal institutional, political and operational forces which influence internal audit practices. Findings: The internal audit units lack independence, capacity, and ability to impact on procurement, budgeting, and service delivery decisions due to limited independence, capacity, and political interference. The challenges in developing countries are similar, and the ones peculiar to Gambia are the CEOs-controlled reporting lines and the administrative culture of the hierarchies. Observations in other countries such as Kenya, Ghana and South Africa reveal that independent audit committees and performance audit practices as well as statutory enforcement mechanisms enhance the utilisation and accountability results of audit. Implications: To improve internal audit, reforms that will improve the independence of auditors, institutionalise the follow up procedures, and the implementation of audit recommendations is necessary. All these are needed to reduce internal audit operations into concrete gains in accountability and council performance. Novelty/Value: This research is among the earliest qualitative evaluations of internal audit systems in Gambian local councils. It combines institutional and principal-agency theory and African comparative experience to suggest situation-specific avenues of enhancing accountability in decentralised governance settings.
Effect of Financial Report Quality and ESG Disclosure on Investment Efficiency in Non-Financial Companies on the Indonesia Stock Exchange 2018-2023 Auliya, Friska Amanda Fitri; Kholmi, Masiyah; Leniwati, Driana
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1951

Abstract

This study examines the impact of financial reporting quality and Environmental, Social, and Governance (ESG) disclosure on investment efficiency in non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. Investment efficiency, defined as a firm’s ability to allocate capital to projects with positive Net Present Value (NPV), is increasingly important in Indonesia’s competitive and dynamic market. Despite growing interest, empirical evidence on the joint effects of financial reporting quality and ESG disclosure on investment efficiency remains limited, especially in emerging markets. This research investigates whether transparent financial reporting enhances investment efficiency and whether ESG disclosure constrains it. Using a quantitative method, 56 IDX-listed non-financial firms with consistent annual financial statements and Bloomberg ESG scores were selected via purposive sampling, yielding 336 firm-year observations. Investment efficiency was measured using residuals from the (Biddle et al., 2009) model, financial reporting quality through a modified accrual model, and ESG disclosure via Bloomberg ESG composite scores. Panel regression with bootstrapped standard errors (1,000 replications) was applied for data analysis. The results indicate that financial reporting quality positively affects investment efficiency (p < 0.05), while ESG disclosure negatively affects it (p = 0.05). These findings suggest that high-quality financial reporting improves capital allocation by reducing information asymmetry, whereas excessive or symbolic ESG practices may hinder efficiency if misaligned with strategic objectives. This study contributes to the literature by integrating financial reporting and ESG considerations within a single empirical framework in Southeast Asia, providing insights specific to the Indonesian context.
The Effect of Discretionary Bonuses on Employee Performance through Organizational Justice and Agency Cost Dewi, Mariana Sari; Leniwati, Driana
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4907

Abstract

This study aims to analyze the effect of discretionary bonuses on employee performance through the mediating role of distributive justice, procedural justice, and agency cost in a state-owned enterprise subsidiary operating in port equipment maintenance services. The study employed a quantitative approach using census sampling of 110 employees. Data analysis used SEM-PLS through SmartPLS 4.0. Results showed that discretionary bonus has a positive significant effect on distributive justice (β=0.679), distributive justice has a positive significant effect on procedural justice (β=0.500), procedural justice has a negative significant effect on agency cost (β=-0.349), agency cost has a negative significant effect on employee performance (β=-0.221), and distributive justice, procedural justice, and agency cost serially mediate the relationship between discretionary bonus and employee performance with complementary partial mediation pattern (β=0.026). The research model explained 60.8% of variance in employee performance. This study concludes that discretionary bonus effectiveness depends on employees’ fairness perception, thus its implementation should consider distributive and procedural justice principles to suppress agency cost and improve performance.
Penguatan Ekonomi Biru Melalui Digitalisasi dalam Perspektif Akuntansi untuk Mendukung Pertumbuhan Ekonomi Berkelanjutan Masyarakat Pesisir Bambang Haryadi; Driana Leniwati; Marina Rimadhani; Merie Satya Anggraini; Adelya Rahmadhani Shafitri
Senarai Kearifan Lokal Akuntansi: Jurnal Pengabdian Masyarakat Vol. 1 No. 1: 2025
Publisher : Jurusan Akuntansi Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengabdian ini bertujuan untuk memberdayakan masyarakat pesisir dalam mengadopsi teknologi digital dan prinsip akuntansi untuk mendukung ekonomi biru yang berkelanjutan. Fenomena lapangan menunjukkan bahwa masyarakat pesisir Madura masih menghadapi tantangan dalam optimalisasi ekonomi biru meskipun memiliki potensi besar di sektor ini Pengabdian ini dilakukan melalui metode seminar dan pelatihan klasikal. Hasil dari program pengabdian ini menunjukkan adanya peningkatan signifikan dalam pemahaman dan keterampilan masyarakat pesisir, khususnya dalam memanfaatkan teknologi untuk promosi produk, manajemen keuangan sederhana, serta kesadaran akan keberlanjutan lingkungan. Selain itu, akses pasar yang lebih luas dan peningkatan pendapatan dilaporkan oleh pelaku usaha perikanan dan wisata setelah pelatihan. Temuan ini menunjukkan bahwa penerapan ekonomi biru berbasis digital dapat memberikan dampak ekonomi dan sosial yang berkelanjutan bagi masyarakat pesisir Madura.
Co-Authors Adelya Rahmadhani Shafitri Adi Maulana, Bimo Adi Prasetyo Agung Muhammadiyah Prasetyo N.W Agung Prasetyo Nugroho Wicaksono Agung Prasetyo NW Agustin Dwi Haryanti Ahmad Juanda Ahmad Juanda Ahmad Waluya Jati Aisyah, Aliya Nur Alan Januar Ahmed Ammar Tsaqif Anggriani, Gusti Tika Luthfiana Annida Utami Putri Auliya, Friska Amanda Fitri Aviani Widyastuti Aviani Widyastuti Az Zahrah, Ulfah Syu'latul Az Zahrah, Ulfah Syu’latul Bambang Haryadi Catrin, Caterina Aruli Iskandar Darti Djuharni Deviandini, Ellisa Dewi, Mariana Sari 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 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 Haryadi, Bambang Hayati, Risalatul Hosnan, Ali Husna Bahakhiri Ihyaul Ulum Ika Anggie Wiasti Indahyani, Wiwit Siska Jannah, Fitriyahtul Jauhari, Irmawati Jihadi, Muhammad Juanda, Achmad Juanda, Ahamd Juwita Nur Radeana Khaqimah, Millatul Lilik Purwanti Mardjun, Joya Thasya Ikrimah Marina Rimadhani Masiyah Kholmi Masiyah Kholmi Maulida, Dewi Nur Merie Satya Anggraini Merlina Maulida Mudrifah, Mudrifah Muhammad Muhammad Muhammad Wildan Affan Mulia, Firnanda Kasih Nadila Fitri Handayani 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 Stevanus Dewangga Giovani Vernon Imagoro Sukma, Vega Melati Syamsiyah, Khoirun Nisa' Tri Wahyu Oktavendi Tri Wahyu Oktavendi Tumirin udin , Bahrul Ulum Wahid, Faishal Rachman Wardani, Isma Wiasti, Ika Anggie Wicaksono, Agung Prasetyo Nugroho Widiarto, Rikha Wiharta Dewananda Wijaya, Almaira Oktavia Yeney Widya Prihatiningtias Yuaninda, Naila Putri