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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 Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Ilmiah Raflesia Akuntansi 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
Gusti Dian Prayogi
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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.
ANALISIS PENGUNGKAPAN INFORMASI LINGKUNGAN DALAM LAPORAN KEUANGAN PDAM KABUPATEN BONDOWOSO : PERSPEKTIF GREEN ECONOMI DAN TANGGUNGJAWAB SOSIAL PERUSAHAAN: ANALISIS PENGUNGKAPAN INFORMASI LINGKUNGAN DALAM LAPORAN KEUANGAN PDAM KABUPATEN BONDOWOSO : PERSPEKTIF GREEN ECONOMI DAN TANGGUNGJAWAB SOSIAL PERUSAHAAN Gusti Dian Prayogi; Widiar Onny Kurniawan
Majalah Ekonomi Vol 29 No 1 (2024): Juni 2024
Publisher : .Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol29.no1.a8838

Abstract

This research aims to analyze the disclosure of environmental information in the financial statements of the Regional Drinking Water Company (PDAM) of Bondowoso Regency, considering the perspectives of green economy and corporate social responsibility. The disclosure of environmental information is increasingly important in the context of environmental protection and business sustainability. A qualitative approach is used to analyze the financial statements of PDAM Bondowoso Regency with a focus on environmental information disclosure elements. Findings from this research are expected to provide new insights into environmental information disclosure practices in the public sector, especially in regional companies such as PDAM. The implications of this analysis can contribute to the development of green economy and corporate social responsibility in Bondowoso Regency and encourage other companies to improve transparency and accountability in disclosing environmental information in the financial statements of PDAM Bondowoso Regency. In conclusion, the management of waste by PDAM Bondowoso Regency still has shortcomings, such as suboptimal waste treatment, gaps in handling various types of waste, technological limitations, and lack of awareness or understanding. The disclosure of environmental information in financial statements is also constrained by factors such as lack of awareness, resource constraints, and regulatory uncertainty. This results in suboptimal disclosure of prevention and detection cost allocations and environmental failure costs. Steps are needed to enhance transparency, such as improvements in disclosing cost allocations and detailed operating costs for waste management. Thus, stakeholders can better understand PDAM's efforts to maintain environmental sustainability and public health
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 31 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 SELF-REGULATED LEARNING, EFIKASI DIRI DAN KETERAMPILAN TEKNOLOGI TERHADAP KEBERHASILAN PROGRAM MBKM PADA MAHASISWA AKUNTANSI PERPAJAKAN GEN Z DI SURABAYA Solendro, Yasintus; Prayogi, Gusti Dian
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.6009

Abstract

This study aims to analyze the effect of self-regulated learning on the success of the MBKM program on Generation Z accounting students in Surabaya. Identify the effect of self-efficacy on the success of the MBKM program on Generation Z accounting students in Surabaya. Assess the effect of technological skills on the success of the MBKM program on Generation Z accounting students in Surabaya. Test the simultaneous relationship between self-regulated learning, self-efficacy, and technological skills on the success of the MBKM program on Generation Z accounting students in Surabaya. Data analysis: Descriptive Statistical Test, validity test, reliability test, coefficient of determination test. The object of research in this study is the MBKM program run in universities, especially focusing on student participants in the program who actively participate in various MBKM activities. The success of the MBKM program is measured by various indicators, including students' academic achievement during the program, improvement of technical and non-technical skills, self-regulated learning, self-efficacy, and technology skills possessed by students. The Conclusion is the measurement instruments for the independent variables (Self Regulated Learning, Self Efficacy, Technology Skill) and the dependent variable (Success of the MBKM Program) are declared valid and reliable based on validity and reliability tests. The multiple linear regression model shows that self-regulated learning, self-efficacy and technological skills are proven to influence the success of the MBKM program with self-efficacy being the most dominant variable.
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.
UMKM Mandiri Finansial: Menuju Sukses melalui Akuntansi Digital Aulia, Triana Zuhrotun; Sudarmanto, Eko; Fauziah, Dien Ajeng; Prayogi, Gusti Dian; Windasari, Ihsanul; Afifi, Zaenal; Zainuddin, Zainuddin
Dedikasi Sains dan Teknologi (DST) Vol. 5 No. 2 (2025): Artikel Pengabdian Nopember 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v5i2.7199

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan pilar utama perekonomian Indonesia, namun banyak pelaku usaha masih menghadapi kendala dalam pengelolaan keuangan akibat rendahnya literasi akuntansi dan keterbatasan pemanfaatan teknologi digital. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemandirian finansial UMKM melalui pendampingan penerapan akuntansi digital berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Program dilaksanakan di Balai Gereja Katolik Paroki Redemptor Mundi Surabaya dengan melibatkan 28 pelaku UMKM binaan yang bergerak di bidang kuliner, perdagangan, dan kerajinan. Kegiatan dilakukan melalui empat tahap, yaitu asesmen awal, pelatihan penggunaan aplikasi akuntansi digital (BukuWarung), pendampingan penyusunan laporan keuangan sederhana berbasis SAK EMKM, serta evaluasi implementasi. Hasil kegiatan menunjukkan peningkatan signifikan pada kemampuan peserta dalam mencatat transaksi, memisahkan keuangan usaha dan pribadi, serta menghasilkan laporan laba rugi dan posisi keuangan melalui aplikasi digital. Digitalisasi akuntansi terbukti membantu pelaku UMKM meningkatkan efisiensi, transparansi, dan akuntabilitas keuangan, yang pada akhirnya memperkuat kemandirian finansial dan daya saing usaha. Program ini direkomendasikan untuk direplikasi secara lebih luas guna mendukung transformasi digital UMKM di Indonesia.
Co-Authors Afifi, Zaenal Andini Nurhajra Annisah Febriana SE., MSi., Ak., CA Aulia, Triana Zuhrotun Dien Ajeng Fauziah Dwi Suhartini Erina Sudaryati Fajar Syaiful Akbar Fariani Eka Febrianti, Ananda Ayu Sherly Fipiariny. S Florentina Anjeli Ibnu Aswat Imelda Sinaga, Imelda 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 Solendro, Yasintus Sudarmanto, Eko Triana Zuhrotun Aulia Widiar Onny Kurniawan Windasari, Ihsanul Zainuddin, Zainuddin