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All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Syntax Transformation
Einde Evana
Universitas Lampung, Indonesia
Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Komponen Akrual dalam Memprediksi Arus Kas Aktivitas Operasi di Masa Depan Eriska Dwi Apriana; Usep Syaipudin; Yenni Agustina; Einde Evana
Jurnal Syntax Transformation Vol 3 No 02 (2022): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v3i2.505

Abstract

This research aimed to give an empirical evidence about the influence of accrual components in predicting activity of operating future cash flow. This research used 3 accrual components as the independent variables which were changes in receivable, change in payable, and changes in inventory. The data used in this research was secondary data of financial statements of manufacturing companies which were registered in Indonesian Stock Exchange in period 2015 – 2018. Purposive sampling was used in this research and used multiple regression. The results showed that changes in receivable significantly influenced activity of operating cash flow in the future, while changes in payable and changes in inventory didn’t influence activity of operating future cash flow.Changes In Receivable, Changes In Payable, Changes In Inventory, Cash Flow, Future Cash Flow, Accrual Components
Sustainability as A Strategy for Fraud Prevention in Universities: A Systematic Review Using PRISMA Nur Wahyu Ningsih; Einde Evana; Sudrajat
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4178

Abstract

Academic dishonesty, including plagiarism and data fabrication, remains a persistent challenge in higher education, driven by weak governance, low transparency, and limited stakeholder engagement, yet systematic evidence linking sustainability to fraud prevention is limited. This study aims to analyze how sustainability initiatives in universities mitigate academic misconduct and strengthen governance, transparency, and accountability. Using a Systematic Literature Review (SLR) following PRISMA guidelines, 119 Scopus-indexed articles (2014–2024) were identified, of which 53 met inclusion criteria focusing on sustainability integration in curricula, governance, and campus operations. Thematic analysis revealed that embedding sustainability in academic programs, implementing transparent reporting systems, fostering student and staff participation, and adopting eco-friendly technologies cultivates a culture of integrity, reducing plagiarism and data fabrication by 20–30%. Case studies from Europe, Asia, and Latin America demonstrate that sustainable governance frameworks enhance oversight, ethical behavior, and institutional resilience. These findings suggest that sustainability functions as a comprehensive approach to promoting academic ethics and accountability. By integrating sustainability holistically across operational and academic systems, universities can effectively prevent fraud, reinforce stakeholder responsibility, and contribute to higher education governance literature by providing empirical evidence that links sustainability adoption with improved institutional integrity.
The Effect of Risk Management, Risk Mitigation, Auditor Reputation, Company Size, and Public Owned Shares on Underpricing Victoria Ari Palma Akadiati; Einde Evana; Agrianti Komalasari
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.5328

Abstract

The information asymmetry in this study is proxied through the underpricing phenomenon that occurs when the company conducts an initial share price offering. This study aims to analyze and test the influence of risk management, risk mitigation, the reputation of public accounting firms, company size, and publicly owned shares on information asymmetry. This study uses a quantitative method on initial public offerings firms listed on the Indonesia Stock Exchange, analyzed with multiple linear regression and robustness checks using SPSS. The test results showed that risk mitigation and public accounting firms’ reporting had a significant negative influence on underpricing. This shows that these two variables act as signals of effective company quality. Information about risk mitigation is more acceptable to the market than information about risk identification alone. Risk management and company size show significant positive influences. This suggests that the market has an unnatural reaction to risk disclosures in large companies. In contrast to the variable of publicly owned stocks, which do not show a significant influence on underpricing. This research contributes by differentiating the roles of risk disclosure and risk management/mitigation and shows that investors respond more strongly to risk mitigation actions than to mere risk information.
Co-Authors Agrianti Komalasari Eriska Dwi Apriana Nur Wahyu Ningsih Sudrajat Usep Syaipudin Victoria Ari Palma Akadiati yenni agustina