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All Journal Jurnal Riset Akuntansi dan Bisnis Neo-Bis Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) AKRUAL: Jurnal Akuntansi JBT (JURNAL BISNIS dan TEKNOLOGI) Asia Pacific Fraud Journal JURNAL ILMIAH OBSGIN : Jurnal Ilmiah Ilmu Kebidanan & Kandungan JURNAL MEDICAL Jurnal Magister Akuntansi Trisakti Journal of Accounting Research, Organization and Economics (JAROE) Journal for Quality in Public Health Indonesian Journal of Auditing and Accounting
Sakti, Eklamsia
S1 Administrasi Kesehatan, Universitas Noor Huda Mustofa
Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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odus Kejahatan Cyber di E-Commerce: Strategi, Ancaman, dan Cara Menghindarinya Nur Faizah, Yustin; Eklamsia Sakti; Toyyib, Moh
JBT (JURNAL BISNIS dan TEKNOLOGI) Vol. 12 No. 1 (2025): JURNAL BISNIS DAN TEKNOLOGI
Publisher : Nsc Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62045/jbt.v12i1.400

Abstract

Penelitian ini bertujuan untuk mengungkap modus operandi kejahatan siber (cybercrime) yang terjadi melalui e-commerce. Penelitian ini menggunakan pendekatan kualitatif dengan metodologi fenomenologi untuk memahami berbagai pola perilaku kejahatan dalam transaksi daring. Data diperoleh melalui wawancara dengan pihak-pihak terkait.Hasil penelitian menunjukkan bahwa transaksi online memberikan manfaat bagi penjual dalam memperluas pasar dan membantu konsumen memenuhi kebutuhannya dengan lebih mudah. Namun, berbagai modus kejahatan juga ditemukan dalam ekosistem e-commerce. Beberapa di antaranya meliputi pembuatan akun kloningan untuk memanfaatkan cashback dan poin reward, peretasan akun pengguna, pencurian data kartu kredit saat transaksi, serta pencemaran nama baik produk pesaing dengan tujuan meminta ganti rugi. Kasus-kasus dengan nilai kerugian kecil sering kali tidak dilaporkan ke ranah hukum karena biaya litigasi yang tinggi dibandingkan dengan jumlah kerugian yang dialami.
How to Detect Financial Shenanigans?: Evidence From the Healthcare Sector in Indonesia Sakti, Eklamsia; Maduratna, Enggal Sari
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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

Abstract

This research aims to empirically test the ability of financial ratios to detect financial shenanigans during the Covid-19 pandemic. The objects of this research are healthcare companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2022. The research sample consisted of 72 financial report data. The data analysis technique uses logistic regression with IMB SPSS 25 statistical tool. Detection proxies use return on assets (ROA), revenues quality ratio (RQR) and Real Earnings Management (REM). The proxies for financial shenanigans are the Beneish M-score model and the Dechow F-score model. The results of this research are (1) ROA is significant for F score, (2) RQR is significant for F score, (3) REM is significant for M score. The main conclusion of This research is that financial ratios help detect financial shenanigans that occurred during the Covid-19 pandemic.
Fraud Risk Management and Fraud Prevention Factors in the Local Government Tarjo, Tarjo; Anggono, Alexander; Yuliana, Rita; Said, Jamaliah; Sakti, Eklamsia
Journal of Accounting Research, Organization and Economics Vol 8, No 1 (2025): JAROE Vol. 8 No. 1 April 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i1.38226

Abstract

Objective study aims to empirically examine the influence of religiosity, leadership ethics, and local wisdom on fraudulent financial statement prevention by implementing Fraud Risk Management in local governments throughout Madura, Indonesia.Design/Methodology The research method used in this study is a quantitative survey method. The dependent variable of this research is fraudulent financial statement prevention. The independent variables of this research are religiosity, leadership ethics, and local wisdom. At the same time, the mediating variable in this research is Fraud Risk Management. The sample of this research is 252 respondents to test this study's hypothesis using Structural Equation Modeling-Partial Least Square (SEM-PLS).Results Religiosity, leadership ethics, and local knowledge also significantly positively affect the application of Fraud Risk Management and its impact on fraudulent financial statement prevention. This study's main finding is that religiosity, leadership ethics, and local wisdom indirectly influence fraudulent financial statement prevention through Fraud Risk Management.Research limitations/implications Discuss the limitations and implications of the research This research contributes to improving the prevention system in local government. Furthermore, applying Fraud Risk Management can mitigate fraudulent financial statements in local government.Novelty/Originality This research presents the latest results from applying Fraud Risk Management to prevent fraud, which is rarely explored in the government sector. Apart from that, the research gap in the weak ethical values in implementing Fraud Risk Management can be answered by adding moderating variables such as religiosity, leadership ethics, and local wisdom. The addition of the moderation variable improves the level of originality of this journal. It provides solutions and updates in implementing Fraud Risk Management in the regional government sector.
Tantangan Dan Peluang Dalam Penelitian Anti-Money Laundering Dengan Pendekatan Bibliometric Approach Faizah, Yustin Nur; Priyono, Fri Medistya Anke; Toyyib, Moh; Sakti, Eklamsia
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 1 (2024): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/16206

Abstract

This study aims to provide research opportunities for further research related to anti-money laundering actions. This research uses a bibliometric approach. After going through a purposive sampling selection process, 113 journals or articles were sampled for journals or articles. Data sources are from journals and articles published in Science Direct, Emerald Insight and Google Scholar. The search results show that Emerald Insight is the source of the most reviews or articles. The type of research that is often done is qualitative research with a literature review approach. 2019 was the year that gave the most reviews or articles. The United Kingdom (UK) is the subject country that performs this research the most. The Journal of Money Laundering Control is the most widely published. The Financial Action Task Force (FATF) is an area frequently covered in research. Journals are the most widely used source of data. Governmental and international regulations are urgently needed to enforce cases of money laundering and terrorist financing. Technology as a means of detection and prevention as well as the concept of AML is often used as a research object. This research provides knowledge and potential for future research.
Pengaruh Gimmicks In Earnings Manupulation Shenanigans Terhadap Nilai Perusahaan Sakti, Eklamsia; Faizah, Yustin Nur; Toyyib, Moh
Indonesian Journal of Auditing and Accounting Vol 1 No 1 (2024): Januari 2024
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v1i1.44

Abstract

Penelitian ini bertujuan untuk menguji secara empiris perusahaan yang memiliki gimmick melakukan earnings manipulation shenanigans terhadap nilai perusahaan. Penelitian ini dilakukan ditiga negara yaitu Indonesia, Malaysia, dan Cina. Jumlah sampel yang digunakan adalah 400 data laporan keuangan. Earnings manipulation shenanigans diproksikan dengan days sales outstanding, rasio kualitas laba, rasio kualitas pendapatan, Beneish M-score model, dan real earnings management. Nilai perusahaan diproksikan dengan profit margin. Hasil penelitian ini membuktikan bahwa earnings manipulation shenanigans berpengaruh signfikan negatif terhadap nilai perusahaan.
The Influence of Leadership Style on Employee Performance at Bangkalan Community Health Center Enggal Sari Maduratna; Eklamsia Sakti; Nailufar Firdaus
Journal for Quality in Public Health Vol. 9 No. 2 (2026): May
Publisher : Master of Public Health Program Institut Ilmu Kesehatan STRADA Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30994/jqph.v9i2.589

Abstract

Employee performance is an important factor in supporting the quality of health services at Community Health Centers (Puskesmas). One organizational factor suspected of influencing employee performance is leadership style. This study aims to analyze the influence of various leadership styles on employee performance at the Bangkalan Community Health Center. This study used a quantitative approach with a cross-sectional design through a survey method. The study was conducted in April 2024 at the Bangkalan Community Health Center, Bangkalan Regency, with 80 employees selected using a purposive sampling technique. Data were collected using a Likert scale questionnaire and analyzed using multiple linear regression with the help of IBM SPSS software. The independent variables in this study include transformational, transactional, situational, democratic, authoritarian, laissez-faire, and digital leadership styles, while the dependent variable is employee performance. The results showed that partially the authoritarian leadership style had a p-value of 0.013 with a t-count of 2.559 on employee performance. Thus, the authoritarian leadership style has a significant positive effect on employee performance. Meanwhile, transformational, transactional, situational, democratic, laissez-faire, and digital leadership styles failed to answer the hypothesis. These findings indicate that, in the context of Community Health Centers (Puskesmas) as public health service organizations, a leadership style that emphasizes clear direction, supervision, and adherence to operational standards plays a greater role in improving employee performance than other leadership styles. This research is expected to provide considerations in human resource management at Puskesmas.
ESG disclosure and sustainable financial performance: The moderating role of corporate reputation Sari, Rafika; Safdar , Muhammad; Sakti, Eklamsia
Journal of Accounting and Investment Vol. 27 No. 2: May 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i2.29610

Abstract

Research aims: This study aims to investigate the impact of ESG disclosure on sustainable financial performance (SFP) and to examine the moderating role of corporate reputation. Design/Methodology/Approach: This study uses quantitative methods and secondary data sources. The study sample comprised 210 data companies reporting ESG on Bloomberg. The analysis technique uses logistic regression with IBM SPSS Statistics 25 as the statistical tool.Research Findings: ESG disclosures are associated with significant negative effects on sustainable financial performance (SFP). The interaction between ESG disclosures and a company's reputation is positive and statistically significant. However, these effects operate in a negative baseline relationship, suggesting that reputation weakens the negative impact of ESG disclosures rather than reinforces its positive impact.Theoretical contribution/Originality: This study explores the under-researched ESG–SFP link in emerging markets, addresses ongoing debates, and introduces corporate reputation as a novel moderating variable, highlighting its role in shaping ESG disclosure’s impact on sustainable financial performance.Practitioner/Policy implication: Practitioners should integrate ESG disclosure with reputation management to enhance sustainable financial performance, while policymakers in emerging markets should design frameworks that encourage transparent ESG reporting and recognize corporate reputation as a strategic driver of financial sustainability. Limitations/Research Implication: This study is limited to one country and sector, limiting generalizability. Sustainable financial performance is simplified as a binary profit–risk measure, while corporate reputation relies on a market-based proxy that may not capture broader reputational dimensions.
Co-Authors Abdul Halim Alexander Anggono Alexander Anggono, Alexander Enggal Sari Maduratna Faizah, Yustin Nur Farhan Afie Ar-Raisi Firdaus, Nailufar Heindrika Eka Pramudita Jamaliah Said Maduratna, Enggal Sari Moh. Riskiyadi Moh. Toyyib Nailufar Firdaus Prasetyono Prasetyono Priyono, Fri Medistya Anke Rafika Sari Rita Yuliana Safdar , Muhammad Said, Jamaliah Tarjo Tarjo Tarjo Tarjo Tarjo Tarjo Tarjo Toyyib, Moh