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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Media Riset Akuntansi Jurnal Pendidikan Akuntansi (JPAK) Jurnal Akuntansi Multiparadigma JURNAL EKONOMI DAN BISNIS AIRLANGGA JDE (Journal of Developing Economies) Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Fokus Ekonomi JURNAL EDUCATION AND DEVELOPMENT Berdikari: Jurnal Pengabdian Masyarakat Indonesia JURNAL PENDIDIKAN TAMBUSAI Jurnal Pendidikan Akuntansi dan Keuangan The International Journal of Business Review (The Jobs Review) JURNAL AKUNTANSI Jurnal Ilmiah Akuntansi dan Bisnis SULUH: Jurnal Abdimas Akbis: Media Riset Akuntansi dan Bisnis Jurnal Riset Akuntansi Politala Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi ASAWIKA: Media Sosialisasi Abdimas Widya Karya Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Cahaya Mandalika Ekobis: Jurnal Ilmu Manajemen dan Akuntansi International Journal of Business, Law, and Education Jurnal Abdimas Sangkabira Jurnal Abdimas Kartika Wijayakusuma INVOICE : JURNAL ILMU AKUNTANSI Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Journal of Trends Economics and Accounting Research Jurnal Manajemen Jurnal Riset Akuntansi dan Bisnis Indonesia Jurnal Akuntansi Manajerial (Managerial Accounting Journal) JURNAL ECONOMINA Abdimas Mandalika Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan VISA: Journal of Vision and Ideas JEKAMI: Journal of Accounting JIMEKA
Aristanti Widyaningsih
Indonesian Education University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Nursing Public Health Social Sciences Other

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PENGARUH LoC DAN TIME BUDGET PRESSURE TERHADAP DETEKSI FRAUD: LITERATURE REVIEW 2022-2024 Maulana, M. Hernanda Zaki; Widyaningsih, Aristanti; Apandi , Nelly Nur
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 5 No 1 (2025): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v5i1.1116

Abstract

This study aims to review the effects of locus of control and time budget pressure on fraud detection. The research method used was a literature review following a quantitative approach. 100 previous studies related to the topic were obtained with relevant criteria including dependent and independent variables that are similar, with the research methods used being empirical studies, case studies, and observations, and publication years within the range of 2022 to 2024 so that the six most important previous studies were identified using a PRISMA diagram. This paper finally proposes a hypothesis about the relationship between the variables to guide future research. The results of the literature review show that: 1) locus of control has a positive impact on fraud detection; 2) time budget pressure harms fraud detection.
Fraud Prevention In Village Financial Management (Literature Review) Fauziah, Nur Israq; Widyaningsih, Aristanti; Arief, Meta
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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

Abstract

This study aims to identify and synthesize the key factors that influence fraud prevention in village financial management through a systematic literature review. A total of 25 peer-reviewed articles published between 2015 and 2024 were selected using predefined inclusion criteria from reputable databases such as Scopus, Web of Science, and Google Scholar. The findings reveal three major categories of influencing factors: (1) individual and psychological elements, including attitudes, self-awareness, and personal morality; (2) organizational mechanisms, such as internal control systems, ethical organizational culture, human resource competence, whistleblowing systems, accountability, and compensation structures; and (3) external pressures, including coercive, mimetic, and normative pressures. Among these, individual morality and human resource competence emerge as the most critical components for minimizing fraudulent practices. Self-awareness among village officials also plays a vital role in encouraging ethical behavior. The study contributes to the literature by presenting an integrative conceptual framework that links psychological, organizational, and environmental factors affecting fraud prevention in decentralized financial governance. It highlights the importance of fostering ethical cultures and strengthening institutional controls at the village level. Future research should empirically validate the proposed framework and explore regional variations to develop more targeted strategies and policy recommendations for improving transparency and financial accountability in village governance.
PENDAMPINGAN TERHADAP PENGEMBANGAN SISTEM PELAPORAN KEUANGAN DAN PENCATATAN PIUTANG PADA BUMDES KERTAMULYA Tantri, Gita Khaliana; Baihaki, Izra; Ma'rifah, Ma'rifah; Widyaningsih, Aristanti; Nurrizkiana, Rika
Jurnal Abdimas Sangkabira Vol. 5 No. 2 (2025): Jurnal Abdimas Sangkabira, Juni 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i2.2130

Abstract

Kegiatan pendampingan yang dilakukan bertujuan untuk meningkatkan kemampuan pengelolaan laporan laba rugi dan pencatatan piutang pada Badan Usaha Milik Desa (BUMDes) Kertamulya, Kecamatan Padalarang, Kabupaten Bandung Barat. Permasalahan utama yang dihadapi BUMDes Kertamulya adalah laporan keuangan yang cenderung rumit dan pencatatan piutang yang tidak terstruktur, sehingga sulit dipahami oleh pihak lain dan menghambat proses penagihan piutang. Metode yang digunakan dalam kegiatan meliputi wawancara, diskusi, pelatihan, dan pendampingan langsung kepada bendahara BUMDes dalam penyusunan laporan keuangan dan pencatatan piutang menggunakan Microsoft Excel. Hasil pendampingan menunjukkan bahwa pengurus BUMDes mampu menerapkan sistem pelaporan keuangan yang sederhana, sistematis, dan transparan, serta melakukan pencatatan piutang secara lebih sistematis dan efisien, sehingga meningkatkan akuntabilitas dan transparansi dalam laporan keuangan.
DAMPAK SUSTAINABILITY REPORTING TERHADAP KINERJA PERUSAHAAN: A SYSTEMATIC LITERATUR REVIEW Muh. Fadhil Ramadhan; Widyaningsih, Aristanti; Rozali, Rozmita Dewi Yuniarti
Jurnal Riset Akuntansi Politala Vol 8 No 2 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i2.556

Abstract

Penelitian ini mengeksplorasi dampak Sustainability Reporting (SR) sebagai instrumen strategis dalam meningkatkan kinerja perusahaan, mengingat praktik pelaporan yang beragam dan hasil yang belum konsisten di literatur. Dengan mengadopsi metode Systematic Literature Review (SLR) berbasis PRISMA, studi ini menyeleksi 30 artikel empiris terbitan 2015–2025 dari database terakreditasi. Hasil analisis mengungkap bahwa efektivitas sustainability reporting sangat bergantung pada kualitas pengungkapan terutama materialitas ekonomi serta interaksi sinergis antara faktor internal (tata kelola, komitmen manajerial, kapasitas sumber daya) dan tekanan eksternal (regulasi, tuntutan stakeholder, assurance pihak ketiga). Selain itu ditemukan Teori Ambang Optimal Pengungkapan, yaitu efek positif sustainability reporting baru muncul setelah level tertentu tercapai, dan Model Sinergi Internal dan Eksternal, yang menegaskan perlunya keseimbangan antara kesiapan operasional perusahaan dan ekspektasi lingkungan). Studi ini menyimpulkan bahwa SR bukan sekadar kewajiban regulasi, melainkan fondasi penciptaan nilai jangka panjang ketika diintegrasikan secara strategis.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA PADA UMKM KAREREUS hilmy, syafiq; Pakpahan, Feby Napa Caecylia; Haikal, Muhamad; Widyaningsih, Aristanti; Rozali, Rozmita Dewi Yuniarti
Asawika : Media Sosialisasi Abdimas Widya Karya Vol 10 No 1 (2025): Juni : Asawika
Publisher : LPPM Unika Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/asawika.v10i1.159

Abstract

Pendampingan penyusunan laporan keuangan sederhana pada UMKM Karereus bertujuan untuk meningkatkan kemampuan pemilik UMKM dalam mengelola keuangan usaha. Melalui metode pelatihan yang terstruktur dan praktis, pendampingan intensif, serta evaluasi berkala, pemilik UMKM, berhasil memahami dan menerapkan konsep dasar akuntansi. Selama kegiatan, UMKM Karereus mampu menyusun laporan arus kas, neraca, dan laporan laba rugi secara konsisten setiap bulan. Penggunaan laporan keuangan ini membantu dalam pengambilan keputusan bisnis yang lebih baik. Faktor-faktor kunci keberhasilan meliputi pendekatan praktis dalam pelatihan, penyediaan alat yang tepat, serta komitmen tinggi dari pemilik UMKM. Meskipun terdapat tantangan keterbatasan waktu, penyesuaian jadwal pelatihan membantu mengatasi hambatan tersebut. Hasil pendampingan menunjukkan bahwa metode yang diterapkan efektif dalam membantu UMKM Karereus mengelola keuangan mereka dengan lebih baik, diharapkan memberikan dampak positif yang berkelanjutan bagi perkembangan usaha mereka.
ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PERFORMANCE AND CORPORATE VALUE: UNPACKING THE MODERATING EFFECT OF COMPANY SIZE Mulyana, Dendi; Widyaningsih, Aristanti; Rozali, Rozmita Dewi Yuniarti
Jurnal Ekonomi dan Bisnis Airlangga Vol. 35 No. 1 (2025): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V35I12025.147-165

Abstract

Introduction: This study endeavours to analyse the effect of environmental, social, and governance (ESG) performance on corporate value and determines whether company size can affect this outcome. Methods: This quantitative research was conducted across five Southeast Asian (ASEAN) countries over four periods, from 2020 to 2023. The sample comprises 361 companies, selected using a purposive sampling technique, resulting in a total of 1,444 observations. The study employs moderated regression analysis (MRA) of panel data. Results: The findings reveal that ESG performance unfavourably affects corporate value. However, company size mitigates this unfavourable effect, as evidenced by its substantial favourable moderating role. Further analysis at the country level shows consistent results in Indonesia, Malaysia, and Thailand. In contrast, ESG performance does not substantially affect corporate value in Singapore and the Philippines, nor does company size have a notable moderating effect. Conclusion and suggestion: This study underscores the significance of integrating ESG policies into corporate strategies, especially for larger corporations. Smaller firms may need to focus on cost-effective initiatives or seek support to scale their ESG efforts. For policymakers, the study underscores the necessity of enhancing support through transparency, fiscal incentives, and regulations to promote ESG awareness and implementation, particularly in countries where the effect of ESG is limited.
The Influence of Financial Literacy, Financial Behavior and Mental Accounting on the Consumptive Behavior of Mobile Legends Game Players Putri, Edelweis Az-Zahra Fadlila Khaira Sufyan; Widyaningsih , Aristanti; S. Purnomo, Budi
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2590

Abstract

In recent years, the video game industry has grown rapidly, making it one of the largest entertainment sectors globally. In 2022, the total revenue of the gaming industry reached 185 billion USD, surpassing the music and film industries. This growth is driven by various business models, including game sales, subscriptions, in-game microtransactions, and digital advertising. Consumptive behavior in online games is increasing along with the ease of digital transactions. Previous studies related to financial literacy on consumptive behavior in the context of online games are still limited so that previous studies are difficult to find. Therefore, an understanding of the factors that influence players' financial decisions is needed, especially in the context of financial literacy, financial behavior, and mental accounting. This study aims to analyze the effect of financial literacy, financial behavior, and mental accounting on the consumptive behavior of Mobile Legends game players in Generation Z in Bandung City. This study uses a quantitative method with a descriptive and verification approach. Data were collected through questionnaires distributed to respondents using a purposive sampling method, namely Mobile Legends players from Generation Z in Bandung City. Data analysis was conducted using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with SmartPLS. The results of the study indicate that financial literacy has a negative effect on consumer behavior. Meanwhile, financial behavior and mental accounting do not have a negative effect on consumer behavior.
Tingkat Kesiapan Implementasi IFRS S1 dan S2: Studi Kasus pada Perusahaan dalam Indeks ESG Quality 45 IDX KEHATI Nurrizkiana, Rika; Widyaningsih, Aristanti; Faisal, Muhammad
JURNAL AKUNTANSI Volume 20, Nomor 1, Mei 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v20i1.15507

Abstract

This study aims to evaluate the level of readiness for the implementation of IFRS S1 and IFRS S2 standards through an analysis of disclosure gaps in the 2024 sustainability reports of companies listed in the ESG Quality 45 IDX KEHATI index. IFRS S1 and IFRS S2 are published by the International Sustainability Standards Board (ISSB) and are effective from January 1, 2024. The study uses a qualitative approach through content analysis using 29 main indicators of IFRS S1 and IFRS S2 which are grouped into four pillars: Governance, Strategy, Risk Management, and Metrics and Targets. The results of the study show that companies in the ESG Quality 45 IDX KEHATI index have shown fairly good initial readiness in disclosing strategic aspects and sustainability governance, but are not yet fully ready to meet all technical aspects required by IFRS S1 and S2. These findings have implications for regulators in designing transition policies and assistance for standard implementation more effectively. In addition, it is a reference for companies in building a strong internal reporting system and improving the quality of sustainability reporting.
Pengaruh Tekanan Stakeholder Internal dan Eksternal Terhadap Kualitas Corporate Social Responsibility Hanifah, Annisa Nur; Aristanti Widyaningsih
Journal of Trends Economics and Accounting Research Vol 5 No 4 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i4.1971

Abstract

This study examines the influence of internal and external stakeholder pressure on corporate social responsibility (CSR) disclosure and reporting quality. Several studies have examined the impact of internal stakeholder pressure (e.g., employees and managers) and external stakeholders. However, there are still many dilemmas for companies in integrating corporate social responsibility reporting to meet stakeholder legitimacy. Therefore, this study attempts to examine the influence of internal stakeholder pressure groups: employees and managers and external: investors, government, environmental communities and social media on CSR disclosure and quality. We use Systematic Literature Review as a research methodology with PRISMA guidelines. We analyzed 40 empirical studies on the influence of stakeholder pressure on CSR. This study shows that internal stakeholders (consisting of employees and managers) and external stakeholders (consisting of investors, social media, environmental communities and government) have different pressures on CSR disclosure and quality. In addition, each stakeholder can synergize to improve the disclosure and quality of the company's CSR. Therefore, a manager as a stakeholder who has a direct impact on CSR reporting, can adjust their managerial strategies, especially those that affect disclosure, with new information needs from other stakeholders. The limitation of this study is the research focus is too broad such as the research area is not limited to the company sector studied. With a research area that is too broad, there are different research results because the conditions in each country and each sector are different. This is a suggestion for future research to see the influence of stakeholders in a focused manner, such as categorized by region of developed or developing countries, or from the mining, health, manufacturing sectors, and others.
Studi Literature : Penerapan Metode Activity Based Costing (ABC) dalam Menentukan Tarif Jasa Rawat Inap pada Rumah Sakit di Indonesia Lazuardian, Muhamad Farhan; Widyaningsih, Aristanti; Andriana, Denny
Jurnal Akuntansi Manajerial Vol 10, No 1 (2025): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i1.8542

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan Activity Based Costing dalam perhitungan tarif kamar untuk pelayanan jasa rawat inap pada rumah sakit di Indonesia dan melihat besarnya perbedaan tarif yang dihasilkan. Metode yang digunakan dalam penelitian ini adalah metode Systematic Literature Review dengan pendekatan kualitatif. Penelitian ini berdasarkan pada 35 artikel daru jurnal nasional antara tahun 2015 s.d. 2023 yang bersumber dari portal Google Scholar. Hasil penelitian ini menunjukkan bahwa tahun 2023 merupakan tahun dengan pembahasan penelitian terbanyak dengan ruang lingkup 19 dari 35 total jurnal telah terakreditasi SINTA (Science and Technology Index). Berdasarkan metode penelitiannya, deskriptif kuantitatif merupakan metode yang paling banyak digunakan. Dalam pengklasifikasian biaya aktivitas yang digunakan, klasifikasi yang digunakan dalam perhitungan activity based costing, yaitu Unit Level Activity Costing, Batch Related Activity Costing, dan Facility Sustaining Costing paling banyak digunakan. Di samping itu, terdapat perbedaan antara perhitungan dengan metode tradisional dan activity based costing.
Co-Authors Agisti, Chika Almalia Agnitami, Zhelda Shafira Agustina, Diva Tri Amalia Putri, Amalia Andriana, Denny Anief, Raifa Praharsa Annisa Nur Hanifah Apandi, Aristanti Nelly Nur Arifin Hamsyah Mukti Azzakiya, Izzfanya Baihaki, Izra Cahyana, Tiara Putri Dewi S, Astri Dewi Yuniarti Rozali, Rozmita Fathur Rahman Fatimatuzzahra, Mutia Fatmawati, Ifat Fauziah, Nur Israq Fitri Hanifah Fitriyanto, Muhammad Zaki 'Aaqila Hanifah, Annisa Nur Hermayanti, Salma Nur Heryana, Toni Heryana, Tony hilmy, syafiq Illa Susilawati Indah Ananda Rayza Putri Indi Nur Fajriani Khaled, Amgad S. D. Kharisma Endarty Khitmatyar, Ridha Faatihah Kinasih, Nastiti Pramesti Komariah, Eneng Siti Kusumah, Dwi Jaya Lastiar Hutapea, Hutapea Lazuardian, Muhamad Farhan Lutfi Madani Ma'rifah, Ma'rifah Maulana, M. Hernanda Zaki Meta Arief Meta Arief Meta Arief Meta Arief, Meta Muh. Fadhil Ramadhan Muhamad Haikal Muhammad Faisal Mulyana, Dendi Nabila Rhine Wernada Nabila Siti Nur Fadhilah Nabilah Adzhani Nadi Azkia Ali Alfathimi Najwa, Eissa Ainun Natalia, Lita Natasya Khairunnisa Natawiria, Muhammad Dava Nindha Utami Cahaya Muchti Noorsyah, Muhammad Naufal Nugroho, Kezia Joy Nur Apandi, R Nelly Nur Israq Fauziah Nurhartati, Ucu Nurmala Sari, Meilani Nurrizkiana, Rika Oktaviani, Dita Aulia Pakpahan, Feby Napa Caecylia Pujirahayu, Imaniar Putri, Edelweis Az-Zahra Fadlila Khaira Sufyan Rahmahdita, Lintang Nazhara Rahmat Hidayat Raymond Petrus Sugijaya Rida Rosmawati Rival Ardiansyah Rozmita Dewi Yuniarti, Rozmita Dewi S. Purnomo, Budi Saeed, Abdulmalek Marwan M. Saputri, Khalista Ariza Sari, Septhia Ratna Saviana Andjani Musofwan Shafira Dewi Faza Sindiati Fadillah Duhita Sulthan Yusuf Abdullah Suryo Pratolo susilawati, Illa Sutrisno Sutrisno Syifa Khairunnisa Tantri, Gita Khaliana Tiara Oksari Zahra, Haura