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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 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 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 ECONOMINA Jurnal Magister Akuntansi Trisakti Journal of Business, Social and Technology 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 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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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 | DOI: 10.21107/sokla.v1i1.155

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.
PENDAMPINGAN DAN PELATIHAN MANAJEMEN PENGELOLAAN KEUANGAN BERBASIS EXCEL PADA PAUD-KB AISIYIYAH 2 DAU MALANG Setu Setyawan; Ahmad Juanda; Endang Dwi Wahyuni; Driana Leniwati
Studi Kasus Inovasi Ekonomi Vol. 9 No. 02 (2025)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

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

Abstract

Pendampingan dan Pelatihan Manajemen Pengelolaan Keuangan berbasis Excel (Pada PAUD-KB Aisiyiyah 2 Dau Malang) memberikan penguatan tentang pengelolaan keuangan dari aspek pencatatan dan penyusunan laporan penerimaan dan penggunaan dana dengan menggunakan MS Excel untuk mendukung pertanggungjawaban pengelolaan dana dari Stakeholder. Kegiatan pengabdian dan pendampingan ini bertujuan untuk meningkatkan kemampuan atau keahlian dalam menyusun laporan keuangan yang transparan yang sesuai dengan standar. Dalam rangka meningkatkan kemampuan atau keahlian penyusunan laporan keuangan perlu adanya pendampingan yang berkelanjutan. Evaluasi kegiatan pengabdian ini dimulai dengan pretest dan pastest untuk tingkat pengetahuan operasional excell  serta keberhasilan kemampuan dari pelatihan excell. Metode pelatihan menggunakan PRA (Participatory Rapid Appraissal), metode ini merupakan sistem pelatihan yang mengutamakan keterlibatan user atau pengguna dalam penggunaan suatu rangkaian sistem, dimana rangkaian tersebut berfungsi untuk suatu model (prototype) yang lebih efektif. Program pengabdian dan pendampingan yang telah dilakukan dengan dua tahap yaitu tahap pre test dan pas test dengan menguji tingkat pemahaman, kemampuan dan ketrampilan dalam menjalankan teknologi Excel,  hasil nilai rata-rata 55,87 dan setelah pelatihan nilai rata-rata meningkat 70,66. Dari hasil pengabdian tersebut bahwa adanya perkembangan tingkat pemahaman yang signifikan dalam menyusun laporan keuangan. Output yang dihasilkan selama pengabdian telah tersusunnya media pembelajaran dan sistim pengelolaan  Keuangan Anggaran (berbasis Excel). Meskipun kegiatan pengabdian ini berjalan dengan lancar tetapi masih ada kendala seperti keterbatasan waktu dan variasi pemahaman yang berbeda antar Sumber daya manusia, sehingga masih diperlukan pendampingan lebih lanjut untuk penyajian laporan keuangan. Hal ini dapat meningkatkan kompetensi sumber daya manusia agar tewujudnya pengelolaan keuangan yang transparan dan tata kelola yang baik.
Hexagonal Theory as An Evaluation Tool for Creditor Trust: A New Strategy to Prevent Fraud Ika Anggie Wiasti; Driana Leniwati; Ahmad Juanda
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.10293

Abstract

The aim of this research is analyzes the internal credit control system by integrating the 5C7P model and the Fraud Hexagon theory to prevent fictitious lending at a branch office of a state-owned bank in East Java. Using a qualitative case study method, data were collected through in-depth interviews with 10 credit professionals, including credit proposers, supervisors, and decision-makers, with professional experience ranging from 5 to 28 years. The findings indicate that fraud is driven by six key elements: managerial pressure (stimulus), the ability to manipulate data (capability), internal-external collusion (collusion), weak verification processes (opportunity), justification of violations (rationalization), and personal or institutional ambition (ego). Although the 5C and 7P principles have been implemented, these principles are often compromised by systemic pressures and misused by those with access and authority. These findings highlight the importance of a comprehensive approach that combines administrative evaluation, behavioral analysis, and structural risk mapping to enable early fraud detection. The study recommends strengthening internal controls through the integration of AI-based technology and ethics-based governance to restore public trust. The main contribution of this research is the proposed credit evaluation model that combines administrative and psychosocial perspectives an innovative approach that remains underexplored in financial literature in Indonesia.
Analysis of the Role of Sustainability Accounting on the Financial Performance of Port Services Companies Shobiq Zainudin; Driana Leniwati; Nazaruddin Malik
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2751

Abstract

This study aims to analyze the role of sustainability accounting on the financial performance of a port services company through the implementation of Environmental, Social, and Governance (ESG). The study used a qualitative method with an explanatory case study approach at a port services company in the Tanjung Perak area, Surabaya. Data were obtained through in-depth interviews, observations, and analysis of company documents related to sustainability practices and financial performance during the 2021–2025 period. The results show that the company has implemented sustainability accounting comprehensively with an ESG score of 95.7%. From an environmental perspective, the port facility electrification program has successfully increased fuel efficiency and reduced carbon emissions. From a social perspective, human resource development and corporate social responsibility programs have contributed to increased stakeholder trust. Meanwhile, from a governance perspective, the application of good corporate governance principles, supported by ISO 37001 and ISO 22301 certifications, has strengthened the company's credibility. ESG implementation has been shown to drive operational efficiency, increase port service volume, and strengthen the company's reputation, which has an impact on improving financial performance. These findings indicate that sustainability accounting not only functions as a reporting instrument, but also as a business strategy that is able to create sustainable economic, social, and environmental value and support the company's long-term competitiveness.
Risiko Pengelolaan Dana Desa dan SILPA dalam Perspektif Akuntabilitas Publik Kecamatan Tugumulyo Musi Rawas Okpriyanto, Deni; Leniwati, Driana; Malik, Nazaruddin
Akuntansi & Ekonomika Vol 16 No 1 (2026): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v16i1.11408

Abstract

This study aims to analyze the risks in village fund management that contribute to the high occurrence of Budget Surplus (SILPA) from the perspective of public accountability. This research employs a qualitative exploratory approach conducted in Tugumulyo District, Musi Rawas Regency. Data were collected through interviews, observation, and documentation. The results reveal that high SILPA is influenced by limited human resource capacity, bureaucratic fear of legal risks, and weak risk-based planning. These conditions lead to delayed public services and declining public trust. Strengthening risk management and improving governance are essential to achieve Good Village Governance.
Construction of Meaning, Power, and Information in Accounting Information Systems: A Postmodern Reading of Organizational Culture Suwito, Candra; Leniwati, Driana
The International Journal of Accounting and Business Society Vol. 34 No. 1 (2026): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2026.34.1.970

Abstract

Purpose — This paper seeks to explore how meaning, power, and information are constructed within accounting information systems (AIS) through a postmodern reading of organizational culture, particularly in conditions of organizational uncertainty. Design/methodology/approach — This study adopts a qualitative approach using a single case study in a state-owned enterprise (BUMN) operating in Indonesia’s logistics sector. Data were collected through in-depth interviews, observations, and document analysis involving five purposively selected informants engaged in inventory management and AIS usage. The analysis employs an interpretive thematic approach using a Foucauldian Discourse Analysis framework. Findings — The findings indicate that AIS operates as a discursive arena where meaning is constructed and power relations are reproduced through reporting practices, control mechanisms, and information legitimation. A culture of uncertainty avoidance encourages organizational actors to position AIS as a dominant source of truth, leading decision-making to prioritize stability and certainty over flexibility. Practical implications — The implementation of AIS should not be viewed solely as a technical system but must consider cultural and power dynamics within organizations. A critical and reflective approach is necessary to ensure that AIS supports not only efficiency but also equitable and context-sensitive decision-making. Originality/value — This paper contributes to the literature by providing a postmodern perspective on AIS within the context of a state-owned enterprise in a developing economy, highlighting how organizational culture and power relations shape system use and meaning construction
Implementation of an Integrated Accounting System to Reduce Inventory Write-Off Loss Costs: Case Study of PT Terminal Petikemas Surabaya Bagus Angan Brasilio; Driana Leniwati; Nazaruddin Malik
JURNAL ECONOMINA Vol. 5 No. 7 (2026): JURNAL ECONOMINA, Juli 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i7.2638

Abstract

Advances in information technology have prompted companies to adopt integrated systems to improve the efficiency and accuracy of inventory management, particularly in reducing inventory write-off costs. This study aims to analyze the implementation of an integrated accounting system based on System Application and Product in Data Processing (SAP) and to identify the challenges and opportunities associated with its implementation at PT Terminal Petikemas Surabaya. An interpretive approach based on a case study was employed, utilizing data collection techniques such as observation, in- depth interviews, documentation, and literature review. The research findings indicate that data integration, real-time processing, and automated controls improve recording accuracy, data consistency with physical conditions, and the efficiency of inventory management. These conditions lead to a reduction in inventory write-off costs through improvements in control processes and inventory planning. Thus, an integrated accounting system plays a strategic role in enhancing the effectiveness of inventory management and the company’s operational efficiency.
Pressure, Targets, and Disguised Microcredit Fraud Dian Irani Agustina; Nazaruddin Malik; Driana Leniwati
Journal of Accounting Science Vol. 10 No. 2 (2026): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i2.2100

Abstract

General background: Microcredit is vital for expanding access to capital for micro and small enterprises, but its rapid growth has increased the risk of fraud. Specific background: One common form is ‘masked credit’, whereby loans are granted to ineligible recipients but are still considered administratively valid due to pressure to meet credit disbursement targets. Knowledge gap: Previous research has focused primarily on methods of detecting fraud and the factors influencing it, meaning that a phenomenological understanding of the perpetrators’ experiences has not been fully explored. Objective: The objective of this study is to investigate how perpetrators experience pressure and justify fraudulent actions in microcredit practices using a phenomenological approach. Method: This study adopts a descriptive qualitative approach using a phenomenological design. Data collection was carried out through in-depth interviews with key informants and the examination of various documents relating to microcredit operational practices. Results: The findings of this study reveal that the demand to meet credit disbursement targets is a major factor contributing to fraudulent practices. Furthermore, accounting practices were found to function as an administrative tool capable of disguising problematic transactions so that they appear to meet formal requirements, even though they substantially involve elements of fraud. Novelty: This study expands the fraud triangle and fraud diamond theories by positioning accounting as a mechanism of symbolic and ethical legitimisation. Implications: These findings highlight the need to strengthen ethical governance, moral awareness and internal controls to prevent the normalisation of fraud in the microcredit banking sector.
The Effect of Discretionary Bonuses on Employee Performance through Organizational Justice and Agency Cost Mariana Sari Dewi; Driana Leniwati
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.
An Analysis of MSME’s Understanding and Implementation of SAK EMKM from the Banten Cultural Perspective Faishal Rachman Wahid; Driana Leniwati; Muhammad Jihadi
International Journal of Science and Society Vol 8 No 1 (2026): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v8i1.1617

Abstract

This study examines how prevailing cultural values and social norms in Serang City influence the understanding and implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) among MSMEs. Employing a qualitative research design, this study utilizes thematic analysis to explore behavioral patterns underlying accounting practices. Data were collected through a combination of direct and indirect interviews with MSME actors. The findings reveal three dominant themes affecting SAK EMKM implementation: the prevalence of a practical mindset in financial decision-making, status quo bias accompanied by resistance to change, and information asymmetry coupled with limited mental investment in accounting learning. From a theoretical perspective, this research contributes to the accounting literature by extending the discussion on SAK EMKM implementation through a behavioral accounting framework grounded in a mental accounting approach. Practically, the findings underscore the importance of developing policy frameworks and accounting assistance programs that are contextualized, culturally sensitive, and aligned with the cognitive and behavioral characteristics of MSME actors. The novelty of this study lies in its cultural perspective on SAK EMKM implementation, offering behavioral insights that enrich conventional compliance-based accounting approaches.
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 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 Catrin, Caterina Aruli Iskandar Darti Djuharni Deviandini, Ellisa 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 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 Lilik Purwanti 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 Neyla Salsabila Novitasari Agus Saputri Okpriyanto, Deni Pamungkas, Wisnu Parwati, Khofifah Indah Permata, Rr Fatmasari Muliawati Pradio Rachmad Brilyan Pua Uda, Atikah Indawati Rafli Sholana Rahayu, Mellysia Dwi Ria Yunita Riko Agus Pramono Riska Harventy Sagina, Debby Mutiara 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 Wiasti, Ika Anggie Wicaksono, Agung Prasetyo Nugroho Widiarto, Rikha Wiendi Ratnasari Wiharta Dewananda Wijaya, Almaira Oktavia Yeney Widya Prihatiningtias Yuaninda, Naila Putri