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All Journal Prosiding PESAT Jurnal ASET (Akuntansi Riset) Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business Journal of Economic, Management, Accounting and Technology (JEMATech) JASF (Journal of Accounting and Strategic Finance) Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) Journal of Applied Accounting And Business (JAAB) EPIGRAM (e-journal) KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Akuntansiku Journal of Accounting and Finance Management (JAFM) Jurnalku Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Accounting Student Research Journal Jurnal Akademi Akuntansi Indonesia Padang Veteran Economics, Management & Accounting Review E-Amal: Jurnal Pengabdian Kepada Masyarakat ⁠International Journal of Asian Pacific Community Service Equity
Lidya Primta Surbakti
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Analisis Kinerja Keuangan PT Jasa Marga Tbk pada Sektor Infrastruktur di Bursa Efek Indonesia: Studi Rasio Keuangan 2019-2024 Ibnu Hadi; Lidya Primta Surbakti
Jurnal Akademi Akuntansi Indonesia Padang Vol. 5 No. 2 (2025): Oktober
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/zaz8yk67

Abstract

Penelitian ini bertujuan untuk mengevaluasi kinerja keuangan PT Jasa Marga Tbk, yang merupakan perusahaan strategis dalam sektor infrastruktur dan transportasi. Metode yang digunakan adalah analisis rasio keuangan yang meliputi rasio Likuiditas, Solvabilitas, Aktivitas, Profitabilitas, dan Pasar dengan membandingkan kinerja tahunan periode 2019–2024. Hasili analisis menunjukkan bahwa PT Jasa Marga Tbk mengalami tren kinerja keuangan yang positif dan semakin stabil dari tahun ke tahun. Likuiditas menunjukkan fluktuasi namun masih dalam batas wajar, sementara solvabilitas dan aktivitas memperlihatkan perbaikan struktur modal dan efisiensi penggunaan aset. Profitabilitas meningkat signifikan pasca pandemi COVID-19, mencerminkan efisiensi operasional dan pertumbuhan laba yang berkelanjutan. Dari sisi pasar, perusahaan menunjukkan peningkatan nilai saham dan kepercayaan investor. Secara keseluruhan, temuan ini menunjukkan bahwa PT Jasa Marga Tbk berada dalam kondisi keuangan yang stabil dengan prospek pertumbuhan jangka panjang yang baik, serta layak dipertimbangkan sebagai pilihan investasi yang potensial di sektor infrastruktur nasional.
Whistleblowing System: Do seniors blow less? Rida Perwita Sari; Lidya Primta Surbakti; Rika Puspita Sari; Dian Anita Nuswantara
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i1.397

Abstract

To fortify itself against any harmful behavior, an organization has meticulously designed a whistleblowing policy system. Despite the availability of this channel, not all members actively engage in using it to contribute to the overall health of the organization. To address this issue effectively, organizations need to conduct in-depth analyses to identify the specific barriers within their context. Our study responds to such topical issues by observing the role of seniority in motivating organizational members to actively embrace their roles as whistle-blowers. The research specifically examines the role of maturity in influencing individuals to step forward and report wrongdoing within the organization. In doing so, we employed the moderated regressions as a methodological approach, involving 396 employees from eight East Java offices of the Directorate General of Taxation. The study's findings provide empirical support for the notion that positive attitudes toward the use of the whistleblowing system significantly increase members' intention to report instances of wrongdoing. However, the research fails to corroborate the hypothesis that age plays a significant role in influencing people’s intention to be whistle-blowers. Considering these results, the implications for organizational governance and policymaking are discussed.
LINGKUNGAN KERJA DAN ORGANSIASI YANG SUSTAINABLE MELALUI BALANCE SCORECARD Lingga Sekar Arum; Kayla; Reza Oktavia; Nabila Aisha Fathurrahman; Aulia Khairunnisa; Lidya Primta Surbakti
Veteran Economics, Management, & Accounting Review Vol 3 No 1 (2025)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v3i1.8710

Abstract

This research aims to analyze how BSC can be used to improve work environments and organizational sustainability. A case study was conducted at a manufacturing company to understand the application of BSC in achieving sustainability goals. The research results show that enhancing the workplace and ensuring the sustainability of the business are key functions of BSC. BSC helps companies to identify key performance indicators (KPIs) related to sustainability: relevant KPIs such as energy consumption, greenhouse gas emissions, employee satisfaction, and occupational health and safety are identified. And setting measurable and achievable targets. Implementing BSC effectively helps companies achieve sustainability goals, enhance corporate effectiveness and gain a competitive edge. Keywords: Sustainable Work Environment, Sustainable Organization, Balanced Scorecard   Abstrak Penelitian ini bertujuan untuk menganalisis bagaimana BSC dapat digunakan untuk meningkatkan lingkungan kerja dan organisasi yang sustainability. Dengan melakukan studi kasus pada sebuah perusahaan manufaktur, hasil penelitian menunjukkan bahwa BSC berperan penting dalam lingkungan kerja dan organisasi yang berkelanjutan. BSC membantu perusahaan untuk mengidentifikasi indikator kinerja utama (KPI) yang terkait dengan sustainability: KPI yang relevan seperti konsumsi energi, emisi gas rumah kaca, kepuasan karyawan, dan kesehatan dan keselamatan kerja diidentifikasi, dan menetapkan target yang terukur dan tercapai. Penerapan BSC secara efektif membantu perusahaan dalam mencapai tujuan sustainability, meningkatkan kinerja organisasi, dan mencapai keunggulan kompetitif. Kata Kunci: Lingkungan Kerja Berkelanjutan, Lingkungan Organisasi Berkelanjutan, Balanced Scorecard
Peran Informasi Akuntansi dalam Pengambilan Keputusan Manajemen Denta Amelia; Syakila Amalia Lihawa; Muahmmad Ridwan; Alvin Franata; Muhammad Zidan Rosyid; Luthfi Darmawan; Fadhil Alfarisi; Lidya Primta Surbakti
Veteran Economics, Management, & Accounting Review Vol 3 No 2 (2025)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v3i2.10072

Abstract

Accounting information plays an important role in supporting managerial decision-making. This research highlights how accounting information helps management make strategic, tactical, and operational decisions. Accounting information not only plays a role in performance evaluation and strategic planning but also in risk management and strengthening organizational transparency. Through literature analysis, this study identifies factors that affect the effective use of accounting information, including information quality, user competence, technology support, and regulation. The results show that optimizing the utilization of accounting information not only improves operational efficiency but also strengthens the competitiveness of organizations in an increasingly competitive market. This study provides important insights into the challenges and opportunities in the application of accounting information for better decision-making. Keywords: accounting information; decision making; financial statements; management accounting     Abstrak Informasi akuntansi memegang peranan penting dalam mendukung pengambilan keputusan manajerial. Penelitian ini menyoroti bagaimana informasi akuntansi untuk membantu manajemen membuat keputusan yang strategis, taktis, maupun operasional. Informasi akuntansi tidak hanya berperan dalam evaluasi kinerja dan perencanaan strategis, tetapi juga dalam pengelolaan risiko dan penguatan transparansi organisasi. Melalui analisis literatur, penelitian ini mengidentifikasi faktor-faktor yang mempengaruhi efektivitas penggunaan informasi akuntansi, termasuk kualitas informasi, kompetensi pengguna, dukungan teknologi, dan regulasi. Hasil penelitian menunjukkan bahwa optimalisasi pemanfaatan informasi akuntansi tidak hanya meningkatkan efisiensi operasional tetapi juga memperkuat daya saing organisasi di pasar yang semakin kompetitif. Studi ini memberikan wawasan penting mengenai tantangan dan peluang dalam penerapan informasi akuntansi untuk pengambilan keputusan yang lebih baik.  Kata Kunci: akuntansi manajemen; informasi akuntansi; pengambilan keputusan; laporan keuangan
Post-Pandemic Drivers of E-Wallet Continued Use: Cross-Regional Evidence from Southeast Asia and Sub-Saharan Africa Surbakti, Lidya Primta; Kabir, Muhammad Auwal; Swatdikun, Trairong; Wibawaningsih, Ekawati Jati; Maulana, Agus
Jurnal ASET (Akuntansi Riset) Vol 17, No 2 (2025): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i2.92917

Abstract

This study assesses and compares the factors that shape the ongoing use of e-wallets in Indonesia and Nigeria after the coronavirus pandemic. Data were collected through an online survey of 275 respondents in both countries. Partial least squares structural equation modeling (PLS SEM) was applied, revealing that perceived risk and perceived ease of use significantly influenced continued e-wallet use in both Indonesia and Nigeria, but awareness and social influence did not. Perceived usefulness also had a weak but significant effect on ongoing use. The analysis did not confirm that educational level moderated the indirect links among variables, except for the link between awareness and continuous use in Nigeria. Consequently, the study suggests that e-wallet providers in Indonesia should promote acceptance via social networks, while in Nigeria they should increase orientation and awareness for those lacking formal education to encourage post pandemic use.
Transformasi Audit Internal melalui Artificial Intelligence: Systematic Literature Review Periode 2021–2026 Ibnu Hadi; Lidya Primta Surbakti
KINDAI Vol 22 No 2 (2026): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v22i2.2658

Abstract

Artificial Intelligence (AI) semakin berperan dalam mendukung audit internal seiring meningkatnya kompleksitas risiko, volume data, dan tuntutan pengambilan keputusan yang cepat. Meskipun penerapan AI dalam bidang auditing berkembang pesat, kajian yang secara khusus mensintesis transformasi audit internal masih terbatas. Penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) berdasarkan pedoman PRISMA 2020 untuk mensintesis bukti ilmiah mengenai transformasi audit internal melalui AI dari 21 artikel terindeks Scopus yang diterbitkan pada periode 2021–2026. Hasil kajian menunjukkan bahwa Machine Learning merupakan teknologi AI yang paling dominan, diikuti oleh Robotic Process Automation, Hybrid Artificial Intelligence, dan Natural Language Processing. Pemanfaatan AI terutama terdapat pada area Risk Assessment, Audit Data Analytics, dan Audit Decision Making. AI terbukti meningkatkan kualitas analisis, akurasi, kualitas audit, efisiensi operasional, serta dukungan pengambilan keputusan. Namun, implementasinya masih menghadapi kendala berupa keterbatasan kompetensi auditor, kualitas data, kepercayaan terhadap AI, dan isu explainability. Temuan ini menegaskan bahwa AI meningkatkan efektivitas dan nilai tambah fungsi audit internal sekaligus membuka peluang penelitian pada konteks negara berkembang, sektor publik, serta penerapan Generative AI dan Large Language Models.  Kata Kunci: artificial intelligence; audit internal; risk assessment; audit data analytics
Pengaruh Independensi dan Keahlian Komite Audit Terhadap Manajemen Laba Riil dengan Kualitas Audit Sebagai Variabel Moderasi Ditta Dwi Astuti; Lidya Primta Surbakti; Aniek Wijayanti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 2 No 4 (2021): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i4.564

Abstract

Purpose: This study aimed to analyze the influence of the audit committee's independence and expertise on real earnings management by using audit quality as the moderating variable and firm size, leverage, and profitability as control variables. Research Methodology: Real earnings management was processed by Roychowdhury’s model and it used the abnormal value of operating cash flow, discretionary expenses, and production costs. This study used secondary data from annual reports of non-financial companies listed on the Indonesia Stock Exchange for the period 2017-2019 and the total was 516 companies. This study used panel data regression and was processed by Stata. Results: This study proves that audit committee independence and leverage have a significant negative effect on real earnings management through discretionary expenses and audit quality cannot moderate the relationship between audit committee independence and audit committee expertise on real earnings management. Limitation: The study used audit quality as moderating variable. However, the results cannot prove that audit quality is able to affect real earnings management. Contribution: The results obtained can be used for investors' and creditors' consideration when making investment or loans decisions and can be references for further research.
Co-Authors Adam Muhamad Satria Agus Maulana Agus Maulana Agustina, Yosellyne Hutri Ali Tafriji Biswan Alvin Franata Alya, Audrey Amasti, Novia Amrie Firmansyah Aniek Wijayanti Aniek Wijayanti Annisa, Ghefira Nur Antonius Immanuel Parlindungan Aulia Khairunnisa Ayunita Ajengtiyas Saputri Mashuri Bhaktiningsih, Tri Yuni Danial, Ahmad Denta Amelia Dermawan, Irvan Dewi Darmastuti Dian Anita Nuswantara Ditta Dwi Astuti Dwi Lestari Edi Warman Edi Warman Ekawati Jati Wibawaningsih Ekawati Jati Wibawaningsih Fadhil Alfarisi Fais Muta'as Sidiq Fathoni, Syahri Fayaadh, Muhammad Febryan, Hilmi Hanin Febriana Hestina Muzdalipatul Farha Hilmi Febryan Ibnu Hadi Ibnu Hadi Irvan Dermawan Irwansyah, Muhamad Kabir, Muhammad Auwal Kayla Khaq, M. Zainul Khoirul Aswar Lingga Sekar Arum Lumbangaol, Lamtiur Ruth Luthfi Darmawan Mahmudi, Rifki Muahmmad Ridwan Muhammad Luthfi Muhammad Zidan Rosyid Mulyantini, Sri Munasiron Miftah Nabila Aisha Fathurrahman Novia Amasti Oktavia, Khalisah Parlindungan, Antonius Immanuel Praptiningsih Praptiningsih Putra, Donny Maha Putra, Tris Chandra Rabiatuladawiyah, Adinda Rahel, Rhegina Ranti Nugraheni Ratna Hindria Dyah Pita Sari Ratna Wulandari Retna Sari Reza Oktavia Rida Perwita Sari Rika Puspita Sari Safira Samsiah Sanaa Adika, Ramadhan Sari, Meri Putri Sihombing, Putri Sri Desmita Sirait, Yohanes Revaldo Subur Subur Supriyadi, Agung Swatdikun, Trairong Syakila Amalia Lihawa Tasya Karindra Tatnya, Hutri Zarah Vini Rika, Eunike Wibawaningsih, Ekawati Jati Wisnu Julianto Yazid, Muhammad Nafis Yeni Elfiza Abbas Yeni Elfiza Abbas Ziliwu, Dela Benita