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All Journal JAM Majalah Ekonomi Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Nusantara Science and Technology Proceedings Jurnal Ilmiah Raflesia Akuntansi Jurnal Abmas Negeri (JAGRI) Behavioral Accounting Journal Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara JURDIASRA JP-MAS : Jurnal Pengabdian kepada Masyarakat
Gusti Dian Prayogi
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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TINJAUAN KEBERLANJUTAN LINGKUNGAN Studi Kasus PDAM Kabupaten Bondowoso: TINJAUAN KEBERLANJUTAN LINGKUNGAN Studi Kasus PDAM Kabupaten Bondowoso Gusti Dian Prayogi; Widiar Onny Kurniawan
Majalah Ekonomi Vol 28 No 02 (2023): Desember 2023
Publisher : .Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol28.no02.a8617

Abstract

This research aims to analyze the implementation of environmental accounting in PDAM Bondowoso, particularly concerning the management of production waste. In modern business, it is crucial for companies to consider financial aspects, social welfare, and the environment. Although the Republic of Indonesia Law number 23 of 1997 regarding Environmental Management identifies waste as operational residue requiring special handling, conventional accounting practices in PDAM Bondowoso tend to inadequately incorporate environmental aspects into their financial reports. This study aims to contribute to the development of environmental accounting practices, especially for similar companies, to reduce the negative impacts of production waste. The results are expected to serve as a basis for practical guidelines in applying environmental accounting, strengthening the understanding of the importance of environmental management in the context of a company's sustainability and its surroundings. Environmental pollution is the degradation of the environment caused by human activities or uncontrolled external factors. Environmental accounting is necessary to measure, assess, and disclose costs related to waste management. Allocating environmental costs requires systematization to ensure corporate accountability. The stages of environmental cost treatment include identification, recognition, and grouping of expenses associated with managing environmental impacts during the production process. This research provides a clearer perspective on the importance of incorporating environmental aspects into corporate accounting to implement sustainable practices, prevent negative impacts of production waste, and promote a balance between financial, social, and environmental considerations. Keywords: Environmental Accounting; Sustainability; Financial Reporting.
MOTIVASI DI BALIK TINDAKAN KECURANGAN: STUDI KASUS MENGGUNAKAN PENDEKATAN TEORI FRAUD PADA SEKTOR UMKM : MOTIVASI DI BALIK TINDAKAN KECURANGAN: STUDI KASUS MENGGUNAKAN PENDEKATAN TEORI FRAUD PADA SEKTOR UMKM Prayogi, Gusti Dian; Widiar Onny Kurniawan
Majalah Ekonomi Vol 29 No 02 (2024): Desember 2024
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol30.no02.a9765

Abstract

Penelitian ini menganalisis motivasi di balik tindakan kecurangan yang terjadi di sektor Usaha Mikro, Kecil, dan Menengah (UMKM) di Surabaya, dengan fokus pada UMKM yang memiliki omzet tahunan antara Rp 300 juta hingga Rp 50 miliar. Penelitian ini mengadopsi teori Fraud Triangle untuk menganalisis faktor-faktor yang berkontribusi terhadap terjadinya kecurangan di dalam organisasi. Pendekatan kuantitatif dengan analisis Partial Least Squares (PLS) digunakan untuk menguji tiga faktor utama, yaitu tekanan (pressure), kesempatan (opportunity), dan rasionalisasi (rationalization), yang memengaruhi perilaku kecurangan. Hasil penelitian menunjukkan bahwa lemahnya sistem pengendalian internal, tekanan finansial, dan absennya pedoman etika merupakan faktor signifikan yang berkontribusi terhadap terjadinya kecurangan pada UMKM. Data dikumpulkan melalui survei dari 100 UMKM di Surabaya, dan analisis menunjukkan bahwa hubungan antara faktor-faktor tersebut dengan tindakan kecurangan memiliki signifikansi statistik yang tinggi. Penelitian ini menyimpulkan bahwa penguatan sistem pengendalian internal dan pembentukan budaya transparansi di dalam organisasi menjadi langkah penting untuk mengurangi risiko kecurangan pada UMKM. Temuan ini dapat memberikan wawasan bagi pembuat kebijakan dan pemilik bisnis di Surabaya untuk merancang strategi yang lebih efektif dalam mencegah kecurangan dan meningkatkan integritas lingkungan bisnis secara keseluruhan..
The Influence of the Fraud Heptagon on Fraud Levels in Indonesian State-Owned Enterprises: The Moderating Role of the Whistleblowing System Prayogi, Gusti Dian; Widiar Onny Kurniawan
Majalah Ekonomi Vol 30 No 1 (2025): Juni 2025
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol31.no1.a10143

Abstract

This study aims to explore the correlation between the theoretical construct of the Fraud Heptagon and the intensity of fraudulent practices in Indonesian State-Owned Enterprises (SOEs), as well as the moderating role of the whistleblowing system in this relationship. The Fraud Heptagon is a concept that expands upon previous theories, such as the Fraud Triangle and Fraud Diamond, by incorporating additional elements that influence fraud occurrence, namely financial pressure, opportunity, rationalization, capability, arrogance, and greed. The whistleblowing system is identified as a control mechanism that can mitigate fraud risks within organizations by enhancing transparency and accountability. This research adopts a quantitative approach, systematically analyzing data to identify patterns in the relationships between variables. The analysis method employed is Moderated Regression Analysis (MRA), a statistical technique that allows for testing interaction effects between the independent variable and the moderating variable in influencing the dependent variable. Data processing is conducted using SPSS version 26, which provides advanced analytical capabilities for estimating regression coefficients and testing the significance of relationships. Data collection is carried out through a survey targeting SOE auditors using purposive sampling. The findings indicate that the Fraud Heptagon has a positive and significant influence on the level of fraud (β = 0.42; Sig. 0.001), suggesting that the more complex the factors within the Fraud Heptagon, the higher the potential for fraudulent practices. The whistleblowing system is found to have a negative and significant impact on fraud (β = -0.35; Sig. 0.002), demonstrating that an effective reporting system can suppress fraudulent activities within an organization. Moreover, the moderating effect of the whistleblowing system on the relationship between the Fraud Heptagon and fraud is also significant and negative (β = -0.28; Sig. 0.004), indicating that the more effective the whistleblowing system, the weaker the relationship between the Fraud Heptagon and fraud levels
PENGARUH TEKANAN WAKTU, TEKANAN KETAATAN, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL PERSONIL APARAT PENGENDALIAN INTERNAL PEMERINTAH TERHADAP PENDETEKSIAN FRAUD Gusti Dian Prayogi; Erina Sudaryati
BAJ: Behavioral Accounting Journal Vol. 2 No. 1 (2019): January-June 2019
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v2i1.41

Abstract

This study aims to determine the influence of time pressure, pressure of obedience, emotional intelligence and spiritual intelligence of Government Internal Control Apparatus in the Detection of Fraud Occurrence at Auditee. This research method uses verifikatif with quantitative approach. Hypothesis testers use statistical test tool that is Structural Equation Model (SEM) based on variance or better known as Partial Least Square (PLS). Sources of data in this study are primary data sources obtained directly, by conducting research and questionnaires. The number of respondents in the region is 70 auditors. Sampling technique using probability sampling with sample random sampling, in determining the number of samples used slovin formula. The results of this study indicate that time pressure and spiritual intelligence variables have no effect on fraud detection. APIP has been able to perform efficiently over time that has been compiled although the time limitations are very tight and rigid. The aspect of religiosity should be measured by a wider aspect. The variables of obedience pressure and emotional intelligence affect the detection of fraud. Pressure from superiors and clients can affect the independence of APIP by making changes to the examination results and ignoring the accumulated evidence.
Delisting Sukarela : Analisis Kuantitatif Atas Kinerja Saham dan Arus Kas Sebelum Keluar dari Pasar Annisah Febriana; Gusti Dian Prayogi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.3009

Abstract

Voluntary delisting is a process in which a company listed on the stock exchange voluntarily decides to remove its shares from the exchange. According to data from the Indonesia Stock Exchange (BEI), between 2013 and 2023, 65 companies have delisted, with approximately 40% of them opting for voluntary delisting. This increase indicates that voluntary delisting is becoming a more common phenomenon and a strategic consideration for companies. The urgency of this study is closely related to investor protection, market stability, and improving corporate governance. This research is also aligned with the Sustainable Development Goals (SDGs) Goal 8, which emphasizes decent work and economic growth, particularly the importance of expanding access to financial services and strengthening national financial institutions, including the capital market. This study uses a quantitative approach with secondary data, covering the observation period from 2013 to 2023. The analytical technique used is Structural Equation Modeling based on Partial Least Squares (PLS-SEM). The findings show that stock performance and cash flow from operational activities significantly influence the likelihood of a company opting for voluntary delisting, both partially and simultaneously. The study’s findings emphasize that voluntary delisting is not solely driven by regulatory factors, but is a combination of the company’s internal conditions, such as healthy cash flow, market signals reflected in stock prices, and ownership strategy. Therefore, companies may choose voluntary delisting as part of a strategy to achieve specific goals, such as improving efficiency, restructuring the business, or reducing the costs associated with maintaining a public listing. This study provides valuable insights into the factors influencing a company’s decision to pursue voluntary delisting.
PENGARUH PERSEPSI PELAKU USAHA MIKRO, KECIL DAN MENENGAH (UMKM), KUALITAS SDM, UKURAN USAHA, TERHADAP TINGKAT PEMAHAMAN UMKM DI SURABAYA DALAM IMPLEMENTASI STANDAR AKUNTANSI UNTUK ENTITAS, MIKRO, KECIL, DAN MENENGAH (SAK EMKM) Febrianti, Ananda Ayu Sherly; Prayogi, Gusti Dian
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4491

Abstract

Tujuan dari penelitian ini adalah untuk melihat bagaimana persepsi pelaku usaha UMKM di Surabaya, kualitas sumber daya manusia, dan ukuran usahanya dalam kaitannya dengan pemahaman mereka terhadap Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK). EMKM). Kota metropolitan utama di Jawa Timur, Surabaya, adalah rumah bagi UMKM yang cukup besar dan memainkan peran penting dalam perekonomian lokal. Namun karena kurangnya keahlian dan personel yang diperlukan, UMKM seringkali mengalami kesulitan ketika mencoba menerapkan SAK EMKM. Temuan studi ini menunjukkan bahwa pendapat dan pemahaman yang baik terhadap SAK EMKM, serta sumber daya manusia berkaliber tinggi yang memadai, semuanya mendukung efisiensi penggunaan standar tersebut. Penelitian ini diharapkan dapat memberikan informasi mendalam kepada para pemangku kepentingan untuk membantu pertumbuhan.
ANALISIS PENGARUH GENDER, TEKANAN KETAATAN, RELIGIUSITAS DAN FAKTOR LINGKUNGAN TERHADAP KEPUTUSAN DALAM LAPORAN HASIL AUDIT PADA INSPEKTORAT DI SURABAYA.docx Pratiwi, Victoria Laurensa Jihan; Prayogi, Gusti Dian
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4496

Abstract

Penelitian ini menganalisis pengaruh gender, tekanan ketaatan, religiusitas, dan faktor lingkungan terhadap keputusan dalam laporan hasil audit di Inspektorat Surabaya. Menggunakan pendekatan kuantitatif, penelitian ini melibatkan 50 auditor sebagai sampel yang dipilih secara purposive. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa gender, tekanan ketaatan, religiusitas, dan faktor lingkungan memiliki pengaruh signifikan terhadap keputusan auditor dalam menyusun laporan hasil audit. Temuan ini memberikan wawasan tentang pentingnya mempertimbangkan faktor-faktor tersebut untuk meningkatkan kualitas dan efisiensi audit di Inspektorat Surabaya.
NEUROACCOUNTING DAN PENGAMBILAN KEPUTUSAN KEUANGAN: BUKTI EMPIRIS PADA UMKM KULINER DI JAWA TIMUR : NEUROACCOUNTING AND FINANCIAL DECISION MAKING: EMPIRICAL EVIDENCE IN CULINARY MSMES IN EAST JAVA Haryana, Ratih Dewi Titisari; Prayogi, Gusti Dian
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.538-558

Abstract

This study explores the application of neuroaccounting in understanding financial decision-making among culinary MSMEs in East Java. Neuroaccounting offers comprehensive insights by examining how cognitive literacy, emotional intelligence, and financial literacy influence decision-making, with business experience tested as a moderating factor. Using a quantitative design, cluster random sampling was applied to select six regencies with high MSME growth. A total of 407 culinary MSMEs participated, and data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) and Moderated Regression Analysis (MRA). The results show that cognitive literacy, emotional intelligence, and financial literacy significantly affect financial decision-making, while business experience strengthens these relationships. These findings indicate that neuroaccounting can enhance MSMEs’ ability to make better financial decisions by integrating cognitive, emotional, and financial competencies with practical experience. Theoretically, this study extends neuroaccounting by positioning literacy and emotional intelligence as core drivers of MSME decision-making, moderated by business experience. Practically, it offers guidance for policymakers, educators, and practitioners to develop targeted training and experience-based programs that improve financial capabilities and ensure business ustainability
Digitalization of Savings and Loans to Improve Financial Management of PKK Candi Lontar, Sambikerep Surabaya Prayogi, Gusti Dian; Resmawa, Ira Ningrum; Febriana, Annisah
Jurnal Abmas Negeri (JAGRI) Vol. 6 No. 2 (2025): Volume 6 Nomor 2 Desember 2025
Publisher : Sarana Ilmu Indonesia (salnesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36590/jagri.v6i2.1760

Abstract

Training to introduce savings and loan accounting applications is a form of community service activity carried out by lecturers from STIE YAPAN. The partners in this activity are the management and members of the PKK RW 07 Candi Lontar savings and loan group. The savings and loan activity is an economyc activity commonly carried out by PKK women in RW 07 Candi Lontar. However, manual transaction recording often causes difficulties in financial management and reporting. Therefore, this community service activity aimed to provide training on the use of savings and loan accounting applications to PKK women in RW 07 Candi Lontar. The implementation method included five stages: socialization and needs assessment, face-to face training, application implementation, post-training assistance, and evaluation, and program sustainability. The results showed an increase in participants' understanding and skills in using the application. It was evident that participants are able to record savings, loan, and installment transactions digitally, as well as create simple financial reports. The sustainability of this program is expected to help manage the PKK savings and loan unit's finances to be more accountable and efficient.
PENGARUH AKUNTANSI PERTANGGUNGJAWABAN DAN KEPEMIMPINAN MANAJERIAL TERHADAP EFISIENSI BIAYA PADA PERUSAHAAN JASA RUMAH SAKIT DAN PUSKESMAS DI SURABAYA Yuliana Numbung; Prayogi, Gusti Dian
Majalah Ekonomi Vol 30 No 1 (2025): Juni 2025
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol31.no1.a10342

Abstract

The increasing operational costs in hospitals and community health centers in Surabaya including expenditures for medical supplies, equipment, and healthcare personnel salaries are often not balanced with the revenues generated from healthcare services. Additionally, disparities in the quality of healthcare services between hospitals and community health centers remain a significant issue, primarily due to challenges in managing high operational expenses, infrastructure inequalities, patient surges, and inefficient financial management. These conditions hinder efforts to maintain and improve service quality. This study aims to examine the influence of and community health centers in Surabaya. A descriptive and causal quantitative approach was employed. The population consisted of managers, unit heads, and accounting staff involved in financial and operational activities across various healthcare facilities. Purposive sampling was used to select respondents, and the Slovin formula was applied to determine a total of 192 participants. Data were collected through structured questionnaires. The findings indicate that both Responsibility Accounting and Managerial Leadership have a positive and significant impact on Cost Efficiency in hospitals and community health centers in Surabaya.
Co-Authors Andini Nurhajra Annisah Febriana SE., MSi., Ak., CA Dwi Suhartini Erina Sudaryati Fajar Syaiful Akbar Fariani Eka Febrianti, Ananda Ayu Sherly Fipiariny. S Florentina Anjeli Herlambang Pudjo Santosa Ibnu Aswat Imelda Sinaga, Imelda Ira Ningrum Resmawa, Ira Ningrum Maria Nurani Maryani, Leni Maulidia, Rahma Mega Norsita Paulus Agut Pratiwi, Victoria Laurensa Jihan Putri Zitma Andi B Ratih Dewi Titisari Haryana Rizqy Aiddha Yuniawati Rudiana Rudiana Fibriani Rudiana Fibriani Triana Zuhrotun Aulia Widiar Onny Kurniawan Yasintus Solendro Yuliana Numbung