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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Bestari Jurnal Ilmiah WUNY Jurnal Akuntansi & Auditing Indonesia Wahana Riset Akuntansi Jurnal Kebijakan dan Pengembangan Pendidikan Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Journal of Accounting and Investment Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Kajian Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Ilmu Budaya: Jurnal Bahasa, Sastra, Seni, dan Budaya Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review Kompartemen : Jurnal Ilmiah Akuntansi JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Journal of Humanities and Social Studies EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Aplikasi Akuntansi Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Journal of Economic, Public, and Accounting (JEPA) MOTIVECTION : Journal of Mechanical, Electrical and Industrial Engineering Jurnal Akuntansi dan Keuangan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) AEEJ : Journal of Automotive Engineering and Vocational Education Akuntansi dan Teknologi Informasi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Aktualita : Jurnal Hukum Jurnal Magister Akuntansi Trisakti Asian Journal of Applied Business and Management (AJABM) Journal of Accounting Research, Organization and Economics (JAROE) Electronic Journal of Education, Social Economics and Technology Jurnal Akuntansi Manado (JAIM) JEKSya Jurnal Ekonomi dan Keuangan Syariah JTPVI: Jurnal Teknologi dan Pendidikan Vokasi Indonesia IIJSE Riset Akuntansi dan Keuangan Indonesia Journal Of Economic Sciences (Ekuisci) Digital Business Progress Accounting Analysis Journal Media Gizi Khatulistiwa
Ahmad Juanda
Universitas Muhammadiyah Malang
Religion Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Transportation Veterinary Other

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The Hero's Journey of Arthur Curry Character in Aquaman Movie Juanda, Ahmad; Surya, Satyawati; Nasrullah, Nasrullah
Ilmu Budaya: Jurnal Bahasa, Sastra, Seni, dan Budaya Vol 7, No 3 (2023): Juli 2023
Publisher : Fakultas Ilmu Budaya Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jbssb.v7i3.7063

Abstract

This research purposes to find the hero’s struggle and the hero’s journey that appeared in Arthur’s journey. In this research, the researcher analyzed one of the characters from the Aquaman movie. In specific, a character, named Arthur Curry, was analyzed through the hero’s journey theory. The data were analyzed with the hero’s struggle theory by George R. Goethals and Scott T. Allison, as a theory, and hero’s journey theory by Joseph Campbel, as another theory. The data were generated from the actions and dialogues from movie script and Arthur's struggle through his journey to become a hero. In conclusion, the research revealed that Arthur experienced all three struggles that mentioned by Goethals and Allison, those are struggle for something with reason, struggle to fight their weakness, and struggle to face the very evil. It also matched ten stages from seventeen stages of hero’s journey by Joseph Campbell and those are the call to adventure, refusal of the call, supernatural aid, the crossing of the first threshold, the belly of the whale, the road of trials, atonement with the father, apotheosis, the ultimate boon, and the crossing of the return threshold. The conclusion that can be drawn is that although there are several stages that Arthur did not go through, his struggle in the story can be considered as a hero’s journey because he succeeded in achieving his goals.
Cost of Capital, Corporate Reputation and Human Capital Disclosure: A Study of Companies in Indonesia Setyawan, Setu; Juanda, Ahmad; Inata, Lia Candra
Asian Journal of Applied Business and Management Vol. 3 No. 4 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v3i4.11629

Abstract

The purpose of this study is to test and analyze the cost of capital and reputation of companies on the Human Resources disclosure. The sample in this study consisted of 318 companies the sample criteria. This research data was analyzed using a regression model of ordinary least square (OLS) estimation technique. Based on testing, researchers found that debt costs and equity costs negatively affect human resource disclosure, while company reputation is positively related to human resource disclosure. In addition, research findings from Indonesia's largest categorized industries show that debt costs and equity costs have a significant negative impact on human capital disclosure. Meanwhile, industries that are not categorized as the largest companies in Indonesia do not show significant results in both debt costs and equity costs. This study got results cost of debt and the cost of equity to human capital disclosure is driven by companies engaged in large-scale industries. This research provides contribution, insight and reference to companies in Indonesia through the HR disclosure index as a benchmark to improve HR disclosure in the future. Also, for policymakers, this research can be a consideration for making policies that HR disclosure practices as mandatory disclosures for companies.
Hexagonal Theory as An Evaluation Tool for Creditor Trust: A New Strategy to Prevent Fraud Wiasti, Ika; Leniwati, Driana; Juanda, Ahmad
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.10293

Abstract

The aim of this research is analyzes the internal credit control system by integrating the 5C7P model and the Fraud Hexagon theory to prevent fictitious lending at a branch office of a state-owned bank in East Java. Using a qualitative case study method, data were collected through in-depth interviews with 10 credit professionals, including credit proposers, supervisors, and decision-makers, with professional experience ranging from 5 to 28 years. The findings indicate that fraud is driven by six key elements: managerial pressure (stimulus), the ability to manipulate data (capability), internal-external collusion (collusion), weak verification processes (opportunity), justification of violations (rationalization), and personal or institutional ambition (ego). Although the 5C and 7P principles have been implemented, these principles are often compromised by systemic pressures and misused by those with access and authority. These findings highlight the importance of a comprehensive approach that combines administrative evaluation, behavioral analysis, and structural risk mapping to enable early fraud detection. The study recommends strengthening internal controls through the integration of AI-based technology and ethics-based governance to restore public trust. The main contribution of this research is the proposed credit evaluation model that combines administrative and psychosocial perspectives an innovative approach that remains underexplored in financial literature in Indonesia.
Green Accounting as a Control Tool Costs and Risks Environment Waste Medical in a Hospital Imagoro, Stevanus Dewangga Giovani Vernon; Juanda, Ahmad; Leniwati, Driana
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8620

Abstract

The adoption of green accounting in the healthcare industry, particularly within hospitals, has become a crucial strategy to tackle the challenges of medical waste management, which carries serious health and environmental consequences. This research explores the role of green accounting as a mechanism for controlling costs and mitigating environmental risks associated with medical waste. Employing a descriptive qualitative method, data were obtained through interviews, observations, and document reviews in hospitals implementing eco-friendly waste management practices. Findings indicate that green accounting enables hospitals to better identify and allocate environmental expenses, enhance the efficiency of waste management, and increase transparency in reporting externality costs. Moreover, green accounting contributes to promoting sustainability-focused managerial decisions and adherence to environmental regulations. Therefore, incorporating green accounting principles into hospital management systems represents a strategic measure for controlling costs and minimizing environmental risks linked to medical waste.
The effect of ESG performance on firm value: financial performance as a mediating variable Rayis, Dzulhijah Alkayyis; Juanda, Ahmad; Wicaksono, Agung Prasetyo Nugroho
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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

Abstract

This study investigates the influence of Environmental, Social, and Governance (ESG) performance on firm value, utilizing financial performance as a mediating variable. This study aims to fill a gap in the literature by examining the indirect effect of financial performance on the link between ESG and firm value, utilizing a sample of 24 non-financial businesses listed on the Indonesia Stock Exchange (IDX) from 2017 to 2024. A quantitative methodology was utilized, employing panel data regression analysis via the Fixed Effects Model (FEM) to examine the data, supplemented by tests for heteroskedasticity, endogeneity, and the Sobel and Hayes Model 4 to reinforce the findings. This study's innovation resides in employing financial performance as a mediator, offering fresh perspectives on how ESG activities might indirectly augment firm value via enhanced financial performance. The findings demonstrate that ESG performance significantly enhances firm value, but financial performance does not directly affect firm value in the majority of models. Financial performance serves a crucial mediating function in enhancing the connection between ESG performance and firm value. It is advised that organizations amalgamate sustainability initiatives with proficient financial management to augment long-term firm value. A subsequent study will investigate additional variables, including governance characteristics, and increase the sample size to corroborate these findings across diverse industries.
Pegawai Loyal Sebagai Pelaku Fraud : Perspektif Hexagonal Wiasti, Ika Anggie; Leniwati, Driana; Juanda, Ahmad
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 10 No 2 (2025): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v10i2.25206

Abstract

Research Objectives : This research focuses  on the analysis of loyal employees as fraud perpetrators: a hexagonal perspective. Design / Method / Approach : A qualitative, case-study approach focused on a state-owned bank in East Java. Search results : The search results  of 6 indicators are 4 indicators that affect the performance of loyal employees in committing fraudulent acts, namely pressure, ability, opportunities and rationalization. Theoretical contribution/originality : This study shows that  employees who are loyal in committing fraud by utilizing their skills and experience on the job and the average employee who performs this action are employees of high standing such as managers and branch heads who have the ability to obtain higher education as they do by neglecting the duties and authority of management so that they do not work effectively in terms of combating fraud. Practical implications : This analysis is used to analyze fraud that occurs in loyal employees. Research limitations : The limitations of this study use the hexagonal perspective only.
Co-Authors . Widayat A Waluya Jati Adi Prasetyo Agung Muhammadiyah Prasetyo N.W Agung Prasetyo NW Agustin Dwi Haryanti Ahmad Wajuya Jati Ahmad Waluya Jati Alan Januar Ahmed Aldri Frinaldi Alfajrin, Muhammad Rezky Ardiyansyah, Maulidin Arifin, Indra Welly Assari, Hestytia Nirmala Ayu Apriliani Hidayat Candra Inata, Lia Dasman Lanin Destriana Desy Retma Sawitri Desy Retma Sawitri Deviandini, Ellisa Dhaniel Syam Dinar Latifa Donny Fernandez Driana Leniwati Dwi Irawan Dwi Sudarno Putra Eko Setiawan Endang Dwi Wahyuni Eny Suprapti Fahmi Dwi Mawardi Fathiya Rachmasari Firmansyah Firmansyah Firmansyah Fitriani, Nopita Fuad Muttaqin Ginanjar Arief Setyabudi Harahap, Hastuti Handayani Hartono, Putri Amallia Hastim Rosiana Hestytia Nirmala Assari Hutajulu, Lija Romauli Ihyaul Ulum Imagoro, Stevanus Dewangga Giovani Vernon Iman Jaladri Inata, Lia Candra Indang Dewata Jauhari, Irmawati Juwita Nur Radeana Lia Candra Inata Lia Candra Inata Lilik Intan Herawati Maulida, Dewi Nur Maulidin Ardiyansyah Mohammad Syahri Muhammad Muhammad Muhammad Wildan Affan Muttaqin, Fuad Naseer, Maryam Shahuneeza Nasrullah Nasrullah Nuha, Sukma Uli Nurazizah, Siti Fadhillah Nurfadilah Yusri Pamungkas, Wisnu Parwati, Khofifah Indah Permata, Rr Fatmasari Muliawati Rachmasari, Fathiya Rahayu, Mellysia Dwi Rajagukguk, Frederick Rudy Sentosa Raudhah Trisna Wardhani Rayis, Dzulhijah Alkayyis Rembrandt, Rembrandt Rizad, Muhammad Fadly Agil Rizki Febriani Rosiana, Hastim Rosyida, Ruli Alfi Mei Ruli Alfi Mei Rosyida Rusmadi, Anindya Tirsa Samudra, Makitta Widi Satyawati Surya, Satyawati Sawitri, Desy Retma Setu Setyawan Siti Atikah Siti Fadhillah Nurazizah Siti Rohani Sri Wahyuni Sukma Uli Nuha Syahri, Mohammad Syamsul Amar B Thomas Fernandez Lamury Toto Sugiarto Tri Wahyu Oktavendi Umar, Genius Wardani, Isma Aprilylyani Wardatul Jannah Wiasti, Ika Wiasti, Ika Anggie Wicaksono, Agung Prasetyo Nugroho Widiarto, Rikha Yanuarti Petrika Yuaninda, Naila Putri