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All Journal Jurnal Siasat Bisnis Jurnal Keuangan dan Perbankan JURNAL ILMIAH MANAJEMEN & BISNIS Journal of Indonesian Economy and Business Akuisisi : Jurnal Akuntansi Jurnal Manajemen dan Kewirausahaan (JMDK) Journal of Development Research Journal of Economic, Bussines and Accounting (COSTING) AFRE Accounting Financial Review Management and Economics Journal (MEC-J) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) GEMA EKONOMI Jurnal Aplikasi Akuntansi The Indonesian Journal of Accounting Research Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal EMA (Ekonomi Manajemen Akuntansi) El-Qist : Journal of Islamic Economics and Business (JIEB) International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Abdimas ADPI Sosial Dan Humaniora Jurnal Pengabdian kepada Masyarakat Desa (JPMD) Jurnal Al-Hakim : Jurnal Ilmiah Mahasiswa Studi Syariah, Hukum dan Filantropi Journal of Comprehensive Science JRAP (Jurnal Riset Akuntansi dan Perpajakan) Moneter : Jurnal Keuangan dan Perbankan IIJSE International Journal of Accounting and Management Research (IJAMR) Jurnal Abdimas International Journal of Accounting, Management, and Economics Research : Ijamer
Diana Zuhroh
Universitas Merdeka Malang
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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Fraudlent Financial Reporting: Menguji Potensi Kecurangan Pelaporan Keuangan dengan Menggunakan Teori Fraud Hexagon Kordi Larum; Diana Zuhroh; Edi Subiyantoro
AFRE (Accounting and Financial Review) Vol 4, No 1 (2021): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i1.5818

Abstract

The purpose of this study was to analyze the effect of Pressure, Capability, Rationalization, Opportunity, Arogance/Ego and Collusion on the potential for fraudlent financial reporting. The research sample is State-Owned Enterprises (BUMN) listed on the Indonesia Stok Exchange for the 2016-2019 period. By using the purposive sampling method, 86 samples were obtained. Multiple Linear Regression was used to analyze the data. The novelty in this study is the use of fraud hexagon theory has not been widely used because it is a renewable theory developed by Vousinas in 2019. Besides, ihe measurment of the collusion variabel in this study used multyple independen Commissioners with other position where no has used this measurement in measuring the potential for fraudlent financial reporting.The results showed that pressure, Capanility and Ego influace the potential for fraudlent financial reporting, while Rationalization, Opportunity adn Collusion did not influance. Tujuan penelitian ini untuk menganalisis pengaruh Tekanan, Kemampuan, Rasionalisasi, Peluang, Ego dan Kolusi terhadap potensi Kecurangan Pelaporan Keuangan. Sampel penelitan adalah Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Total sampel yang digunakan 86 dengan menggunakan metode purposive sampling. Metode analisis menggunakan Regresi Linear Berganda. Terdapat kebaruan dalam penelitian ini dimana fraud hexagon dalam mendeteksi potensi kecurangan pelaoporan keuangan belum banyak digunakan karena teori ini merupakan teori terbarukan yang dikembangan Vousinas tahun 2019. Selain itu pengukuran variabel kolusi dalam penelitian ini menggunakan rangkap jabatan Dewan Komisaris Independen dinama pengukuran ini belum ada yang mengunakan dalam mengukur potensi kecurangan laporan keuangan. Hasil penelitian menunjukan Tekanan, Kemampuan dan Ego berpengaruh terhadap potensi kecurangan pelaporan keuangan, sedangkan Rasionalisasi, Peluang dan Kolusi tidak berpengaruh terhadap potensi kecurangan pelpaoran keuanganDOI: https://doi.org/10.26905/afr.v4i1.5957
Analisis Pengaruh Transaction Cost terhadap Holding Period Saham Biasa (Studi Kasus pada Bursa Efek Jakarta Tahun 2000) Subali Subali; Diana Zuhroh
The Indonesian Journal of Accounting Research Vol 5, No 2 (2002): JRAI May 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.78

Abstract

The ideas of this study arises from the differences result between Atkin's study (1997) and Leny's study (1999). Both of them investigate the relationship between transaction cost and holding period common stock for long term period. The different results are posibly caused by the difference condition of the capital market.  Leny's  study used Jakarta Stock Exchange and Atkin's study used New York Stock Exchange and Nasdaq. The real condition of the Jakarta Stock Exchange is most of the investors prefer to capital gain oriented from buy and sell transaction than devidend for the end of the year. So it’s more adaptable if we use short term to investigate  the relationship transaction cost and holding period.The statistical method used in this study is two-stage least square regression.The statistical result shows that bid-ask spread related positively and significant of the holding period. The bid-ask spread, market value, and risk of return can be used for predicting the variations of holding period.
Analisis Pengukuran Kinerja Dengan Pendekatan Sustainability Balanced Scorecard putri, atina rokhmani; Zuhroh, Diana; Sihwahjoeni, Sihwahjoeni
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1800

Abstract

Sustainability balanced scorecard (SBSC) modified from balanced scorecard (BSC) integrates environmental indicators into four balanced scorecard perspectives to obtain balanced, comprehensive, and strategic environmental performance information. This study aims to measure environmental and social performance using four SBSC perspectives, namely learning and growth, internal business processes, customers, and finance. The research is a study of dental clinics using quantitative descriptive analysis. The results of the study found that in general since the Covid-19 pandemic, NDC Esthetic Dental Clinic has made various efforts so that this business can survive and continue to grow even though this is a major challenge for health sector businesses due to government regulations, limited communication and interaction with people in this case patients. During the 2019-2020 period, the performance of NDC Esthetic Dental Clinic was analyzed based on the Sustainability Balanced Scorecard and was considered good.
Mobility Service Applications to Facilitate Better MSME Financial Performance Jannah, Elok Nur; Zuhroh, Diana; Parawiyati, Parawiyati
Jurnal Keuangan dan Perbankan Vol 25, No 4 (2021): October 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i4.5222

Abstract

Mobility service applications widely used by MSMEs during the Covid-19 pandemic include those offered by Go-Jek and Grab (Paath. et al. l, 2019). Based on field observations of MSME merchants, there was a rise in the use of Go-food and other applications during the Covid-19 pandemic, owing to social distancing circumstances and limitations on communal activities. The purpose of this research is to determine the impact of education level and the use of Accounting Information Systems (AIS) on the financial performance of Micro, Small, and Medium-Sized Enterprises (MSMEs), as well as the effect of the use of mobility service platforms as a moderating variable. In the study, the Mobility Service Applications that assist MSME business operations are Gojek and Grab. This is a quantitative study using data collected through questionnaires and surveyed 167 MSMEs. Data processing is MRA analysis. According to the findings, as a moderating variable, the mobility service platform substantially impacted financial performance. The study’s findings also indicate that a high level of education and the use of an adequate accounting information system may help MSMEs improve their financial performance. Through information technology systems, mobility service applications, including transportation services, may help MSME traders improve their financial performance by using different applications, operating systems, and networks to share information. The study findings are helpful to the success of the government’s MSME digitalization initiative, particularly the Ministry of Cooperatives and MSMEs.JEL: B21, O12, O14, G21
Simplification of Income Tax Withholding Article 21 Through the Application of Average Effective Rates for Individual Taxpayers Wasesa, Tjandra; Toni, Sugiharto Heri; Karnaen, Bambang; Zuhroh, Diana; Dewi, Rina
International Journal of Accounting and Management Research Vol. 5 No. 2 (2024): September 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v5i2.1484

Abstract

Calculation of Income Tax and PPh 21 withholding is quite complex and has a confusing calculation scheme so it is necessary to simplify and simplify calculations and deductions, as well as administrative management that does not burden taxpayers in carrying out their tax obligations correctly. In addition to progressive tax rates, the Directorate General of Taxes has implemented changes to the PPh 21 withholding rates using the average effective rate (TER) scheme in accordance with Government Regulation Number 58 of 2023. Find out about the new scheme and the latest example of PPh 21 calculations which will be effective starting in 2024. With the tariff scheme Effective PPh 21 TER, the calculation of Income Tax Article 21 becomes simpler. The TER scheme also does not change the calculation of PPh 21 in a year, because it is still based on Article 17 paragraph (1) letter a of the Income Tax Law. Apart from that, the TER scheme also does not provide additional new tax burdens because it is basically a method of calculating taxes on a monthly or daily basis.
Isu-Isu Kritis Meaning of Work Pada Praktik Manajemen Sumber Daya Manusia Dari Studi Bibliometric Dewi, Rina; Ilham, Ilham; Karnain, Bambang; Zuhroh, Diana; Sugianto, Sugianto; Wiratna, Wiratna
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 9, No 2 (2024): DESEMBER
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/ema.v9i2.396

Abstract

Penelitian ini bertujuan untuk mengeskplorasi penelitian yang telah dilakukan dalam bidang studi meaning of work atau meaningful work untuk mendapatkan pemehaman kesempatan bagi penelitian yang akan datang terkait peran meaning of work dalam praktik manajemen sumber daya manusia. Dengan bantuan mesin engine Scopus diperoleh 1778 dokumen. Dengan studi bibliometric dan digambarkan dengan Vos Viewer, hasil penelitian melaporkan secara holistik produktivitas bidang studi ini serta peta penelitian yang menunjukkan isu-isu kritis meaning of work yang terbagi kedalam lima kluster utama. Selanjutnya hasil penelitian dapat dipergunakan sebagai agenda penelitian di masa depan untuk mengembangkan konstruk dan teori meaning of work dengan elaborasi konstruk yang lain.
Analisis Pengaruh Belanja Langsung, Belanja Tidak Langsung Dan Penyertaan Modal Pemerintah Daerah Terhadap Pertumbuhan Ekonomi Sinto, Sinto; Zuhroh, Diana; Sukanti Cahyaningsih, Dyah
GEMA EKONOMI Vol 12 No 2 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

The purpose of this study is to examine the effect of direct spending, indirect spending, and local government equity on economic growth in the province of Central Kalimantan in 2018- 2020. The population in this study were all regencies/cities in Central Kalimantan province, totaling 14 regencies/cities. The sampling technique uses saturated sampling. Data collection techniques using documentation. The data analysis technique used is multiple linear regression analysis. The results of the study show that direct spending and local government equity have a positive effect on economic growth. Meanwhile, indirect spending has no positive effect on economic growth.
Pressure and Opportunity on Financial Statement Fraud with Political Connection as a Moderating Variable Aslira, Sumara; Chandrarin, Grahita; Zuhroh, Diana
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.14468

Abstract

This research aims to examine and analyze the influence of pressure and oppor-tunity on financial statement fraud with political connection as a moderating va-riable, and is expected to assist stakeholders in decision-making. One way to detect financial statement fraud is by using the Altman Z-Score analy-sis, which consists of three measurement variables to generate a financial state-ment fraud score. The sample used in this study consists of 92 companies from a population of 147 companies in the consumer cyclical sector listed on the Indonesia Stock Exchange from 2019-2022, with a total sample of 368 companies. The type of this research is quantitative research, and the sampling technique used is purposive sampling. The ana-lysis used is moderate regression ana-lysis. This study shows that pressure has a significant relationship with financial statement fraud, while opportunity does not affect the potential for financial statement fraud. Political connection can effectively moderate pressure in relation to financial statement fraud, but it cannot moderate opportunity in relation to financial statement fraud. JEL Classification: G34, M42, C38 DOI: https://doi.org/10.26905/afr.v7i3.14468
The Influence of Ease of use of Information Technology, Information Quality and Top Management Support on SME Performance Through End User Satisfaction: A Study on Semarang City SMEs Koerniawan, Iwan; Triatmanto, Boge; Zuhroh, Diana
Jurnal Telekomunikasi dan Informatika Lbh. 2 Àir. 1 (2024): June : International Journal Of Accounting, Management, And Economics Research
Publisher : Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/ijamer.v2i1.37

Abstract

This research aims to analyze the influence of ease of use of information technology, information quality and top management support on SME performance through end user satisfaction in SMEs in the city of Semarang. The contribution of this research is as feedback for SME managers or owners in making decisions regarding the importance of digitizing accounting, in this case the accounting information system. This research is quantitative research with an explanatory research approach that is guided by a questionnaire that tests the relationship and influence between research variables. Data analysis was obtained using the SEM approach by analyzing 132 respondents who had used the accounting information system application for at least 1 year. The results reveal that ease of use of information technology, quality of information and top management support have a significant effect on SME performance through end user satisfaction  of accounting information.
IMPACT OF ORGANIZATIONAL CULTURE ON THE IMPLEMENTATION OF MANAGEMENT ACCOUNTING SYSTEMS IN INDONESIAN SMES Aris Setia Noor; Parawiyati Parawiyati; Diana Zuhroh
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.11611

Abstract

This study explores the influence of organizational culture dimensions on Management Accounting System (SAM) implementation by considering the role of regulation and external support as mediators. Using multiple regression analysis, the results show that Innovative Culture and Collective Culture have a significant positive influence on SAM implementation, while Hierarchical Culture exerts a negative influence. Regulation and external support also have a significant positive effect on SAM and serve as mediators in the relationship between Innovative Culture and Collective Culture with SAM implementation. These findings highlight the importance of creating a culture that supports innovation and cooperation, as well as utilizing external support to enhance the success of SAM implementation. This research makes an important contribution to organizational culture theory and system implementation practice, by demonstrating that external regulation and organizational culture interact in influencing system implementation outcomes.
Co-Authors Abadi, Rosaria Abd. Syakur Abdul Aziz Abdurrosid, Edi Wicaksono Ade Buwono Suharto Andi Mardian, Andi Aris Setia Noor Aslira, Sumara Bella Ayu, Roro Cindy Pratiwi Dana, Tarisa Dewi, Rina Diyah Sukanti Cahyaningsih Duma Sitinjak, Norman Edi Subiyantoro Edi Subiyantoro Fairuz Sabiq Fanisa, Fairuz Fikri Amrullah Fitri Lestari, Arum Grahita Chandrarin GS , Achmad Daengs hadiningrum, Lila Harmono, Harmono Harsono Ilham Ilham Iwan Koerniawan Jannah, Elok Nur Karnaen, Bambang Karnain, Bambang Kordi Larum Kusuma, Marhaendra Lila Pangestu Hadiningrum Mardiana Andarwati Muhdi Muhdi Muhdi Ningsih, Risna Nirwanto, Nazief Norman Duma Sitinjak Nurul Handayani Obi Banamtuan Parawiyati Parawiyati Permatacita, Fitriah Prihat Assih putri, atina rokhmani Retna Safriliana Roykhatun Nikmah Septhiningrum, Anggit Puteri SETYAWAN, BAGUS Sihwahjoeni Sihwahjoeni Sihwahjoeni, Sihwahjoeni Sinto Sinto, Sinto Subali Subali Sugianto Sugianto Sugiarto S Sukanti Cahyaningsih, Dyah Sumban, Asdiana Dua Sumtaky, Maxion Sutini Sutini, Sutini Teguh, Harsono Toni, Sugiharto Heri Tony, Heri Wasesa, Tjandra Wati, Asiah Wiratna, Wiratna Wiyasa, I Gede Zaidah Nur Rosidah