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All Journal Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Journal of Auditing, Finance, and Forensic Accounting Journal of Accounting and Investment EKUITAS (Jurnal Ekonomi dan Keuangan) Competitive Jurnal Akuntansi dan Keuangan JURNAL AKUNTANSI Studi Akuntansi, Keuangan, dan Manajemen JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Ilmiah Akuntansi dan Keuangan
Rahmat Zuhdi
Universitas Trunojoyo
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Analisis Perkembangan Riset Financial Distress di Indonesia: Sebuah Tinjauan Literatur Trisdianti, Anisa'; Nisa, Umi Khoirun; Muhdianto, Ahmad; Rahman, Taufikur; Zuhdi, Rahmat
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 13 No. 1 (2024): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/2ts9z535

Abstract

Tinjauan literatur ini bertujuan untuk mengklasifikasikan artikel penelitian tentang financial distress di Indonesia yang diterbitkan dalam jurnal nasional terakreditasi dari 2006 hingga 2023. Artikel dikategorikan berdasarkan topik penelitian, variabel, populasi penelitian, dan metode penelitian. Hasilnya menunjukkan 48% artikel membahas anteseden kesulitan keuangan, sementara 49% mengkaji konsekuensinya. Variabel yang sering muncul khususnya variabel anteseden adalah variabel profitabilitas dan leverage, sementara variabel konsekuensi yang sering muncul adalah pergantian auditor. Sebagian besar penelitian berfokus pada perusahaan manufaktur sebagai populasi penelitian. Metode penelitian dominan yang digunakan adalah regresi logistik, meskipun ada tren peningkatan penggunaan regresi linier berganda dalam beberapa tahun terakhir. Peluang studi lebih lanjut meliputi menyelidiki kausalitas antara anteseden dan konsekuensi, serta mengkaji anteseden dan konsekuensi yang masih kurang diteliti. Klasifikasi literatur memberikan wawasan tentang perkembangan penelitian financial distress di Indonesia dan menyoroti prospek yang menjanjikan untuk studi di masa depan.
Sewindu Pemetaan Bibliometrik Penelitian Teori Fraud Pentagon pada Financial Statement Anggelina, Marhini; Rohmi, Nurul; Islami, Mauludatul; Rahma, Siti Aulia; Zuhdi, Rahmat
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4099

Abstract

Purpose: This study aims to conduct a bibliometric mapping of Google Scholar-indexed literature over the last eight years (2016–2024) related to the fraud pentagon theory and its application in analyzing fraudulent financial statements in Indonesia. Methodology/approach: This research employs a quantitative approach using a literature study design. Data were obtained using the Publish or Perish software, resulting in 347 relevant articles. These were further analyzed using the VOSviewer tool to visualize trends, clusters, and keyword frequencies in the existing literature. Results/findings: The findings indicate a significant growth in the number of publications on fraud pentagon theory, particularly in 2021 (65 articles) and 2022 (72 articles). Network visualization using VOSviewer shows five primary research clusters. Frequently used keywords include “Pentagon,” “Financial Statements,” and “Indonesia Stock Exchange,” reflecting mainstream research interests. In contrast, emerging topics such as “F-Score Model” and “Determinants” appear less frequently, highlighting research gaps. Influential factors commonly discussed include pressure, financial stability, and internal business conditions as key triggers of financial statement fraud. Conclusion: This bibliometric analysis confirms the central role of fraud pentagon theory in the Indonesian academic discourse on financial fraud. It also identifies underexplored areas that deserve more attention from future researchers, particularly quantitative indicators like the F-Score Model. Limitations: The study is limited to 347 articles deemed relevant from an initial pool of 450; 103 were excluded due to being non-academic (e.g., theses, reviews). Contribution: This research highlights gaps and future directions for forensic accounting studies, encouraging deeper exploration into predictive fraud detection models and underrepresented variables.
ACCRUAL-BASED ACCOUNTING IN PUBLIC HEALTH CENTER BLUD: ENHANCING FINANCIAL TRANSPARENCY AND ACCOUNTABILITY Zuhdi, Rahmat; Toyyib, Moh; Faizah, Yustin Nur
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2025): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i2.7126

Abstract

This study explores the significance and challenges of implementing PSAP 13 accrual in Public Health Center BLUDs. Using a qualitative approach with a phenomenological method, data were collected through in-depth interviews, direct observations, and documentation studies. Triangulation was conducted across sources, techniques, and time to ensure data validity. Therefore, this study found that transitioning from a First Level Health Facility (FKTP) to a BLUD has significantly impacted accounting practices. The adoption of PSAP 13 accrual accounting places a substantial burden on health workers, requiring them to prepare seven financial reports. However, only two of the reports are actively used for decision-making, while the other five serve as mere formalities. Frequent errors occur in recording specific accounts due to limitations in the SIMDA application and a lack of understanding of accrual concepts among human resources. This situation creates stress, anxiety, and frustration, heightened by strict deadlines and audit pressures. Many Public Health Centers struggle with implementation, highlighting unpreparedness and a sense of forced compliance. Furthemore, this study recommends the need for targeted training and system enhancements to support practical accrual-based accounting in BLUDs.
Indonesia's Critical View on Public Sector Accounting: Insights from M Nastir's Thought Zuhdi, Rahmat; Sudarma, Made
The International Journal of Accounting and Business Society Vol. 31 No. 1 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.1.753

Abstract

Purpose — This research attempts to introduce a typical Indonesian critical thought, M. Natsir's perspective, which can be used to study public sector accounting. Design/methodology/approach-- This study used the narrative literature review method. This article then compiled an outline of M Natsir's critical methodology, which focuses on the emancipatory revolution based on the spirit of Islamic values and continues to prioritize democracy and national unity. It hopes the methodology can construct the [financial] state management to align with the nation's interests. Findings — The results of this study indicate that the development of paradigmatic studies in the field of accounting opens great opportunities to complete, perfect, and even present concepts in new accounting models that are in line with the needs of the ages, as shown in this article, which borrows the thoughts of M Natsir. This reflection serves as a methodological basis to present the concept of an emancipatory revolution based on the spirit of Islam and the love for motherland values growing within Indonesian society. Therefore, people's conceptions of love for material things can be oriented in a more beneficial direction for society. It can also construct a country's best financial management method. Practical implications — This research encourages the presence of public sector accounting studies without forgetting the context of local values, love of country, and Islamic spirit in the form of good state financial management. Originality/value—This research framework critiques the concept and practice of NPM and its accrual accounting as a derivative of neoliberal ideology. It also examines the roots of economic policies that are not oriented towards the interests of the people in general. Using this proposed framework, it is hoped that the spirit of love for the motherland and the spirit of Islam can be felt in the state's financial accounting and management. Paper type — Research Papers
Mengoperasikan Prosedur Audit Atlas (Audit Tool And Linked Archive Sistem) Di Kantor Akuntan Publik Melalui Program Praktik Kerja Lapangan (PKL) Ramadhani Asa Putra; Zuhdi, Rahmat
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Jompa Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jompaabdi.v3i2.1115

Abstract

Perkembangan teknologi seperti internet dan komunikasi nirkabel telah memberikan dampak yang signifikan pada berbagai aspek kehidupan manusia. Era baru teknologi saat ini tidak hanya berdampak pada profesi-profesi dibidang teknologi, tetapi juga berdampak pada profesi dibidang lainnya seperti halnya jasa audit. Aplikasi audit yang digunakan oleh auditor adalah Audit Tool and Linked Archive System atau yang dikenal dengan ATLAS. ATLAS merupakan aplikasi yang baik dan dapat dijadikan panduan KAP dalam melakukan penyusunan kertas kerja audit. Oleh karena itu KAP di Malang menggunakan aplikasi ATLAS untuk melakukan penyusunan audit. Dengan demikian, penulis dapat mengoperasikan aplikasi ATLAS melalui program Praktik Kerja Lapangan (PKL) di Kantor Akuntan Publik.
Co-Authors - Faizah Albab, Achmad Ulul Alfreda, Alana Amanda, Diva Putri Anggelina, Marhini Auliya Zulfatillah Ayongi, Dewi Badriyah Effendy, Faweit Faizah, Yustin Nur Hakim, Tito IM. Rahman Islami, Mauludatul Konitatillah, Maratu Made Sudarma Mubasyaroh, Khayatul Muhdianto, Ahmad Mukallalah, Roudhotul Mutiara, Ananda Amillia Nisa, Umi Khoirun Nurul Herawati Rahma, Siti Aulia Rahman, Taufikur Ramadhani Asa Putra Riza Sofia Nova Sari Riza Sofia Nova Sari Rohmi, Nurul Toyyib, Moh Trisdianti, Anisa' Viraninur, Febriana Inggrit