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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 Kompartemen : Jurnal Ilmiah Akuntansi JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS 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 Jurnal EMA (Ekonomi Manajemen Akuntansi) 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 Arkus 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) Journal of Business, Social 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 Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Real-Time Cost Control in State-Owned Construction Enterprises: Deconstructing Control Latency through the Integration of Internal Audit and AIS Nurlillah Dwinda Wicaksono; Masiyah Kholmi; Ahmad Juanda
Arkus Vol. 11 No. 2 (2025): Arkus
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/arkus.v11i2.847

Abstract

State-owned enterprises (SOEs) operating within the construction sector face a unique and precarious ecosystem characterized by high financial complexity, intense public accountability pressures, and significant exposure to chronic cost overrun risks. While internal audit (IA) and accounting information systems (AIS) function as established control mechanisms within these entities, they frequently operate in bureaucratic isolation—IA serving as a retrospective compliance function and AIS acting as a passive transaction repository. This functional disconnection creates a critical control latency gap where financial deviations materialize, compound, and metastasize before detection. This study employed a single holistic case study design grounded in a sociotechnical systems paradigm to explore the integration of IA and AIS at PT MM, a subsidiary of a prominent Indonesian construction SOE. Data were collected over a six-month period through eighteen in-depth semi-structured interviews, extensive participatory observation of audit cycles, and comprehensive documentation analysis. Thematic analysis was rigorously applied to deconstruct the socio-technical dynamics of integration. The investigation revealed that prior to integration, IA functions were hindered by a compliance trap, detecting financial anomalies only after 80-90% of project completion. The strategic integration of real-time AIS data into audit workflows transformed the IA function from a policing role to a strategic digital assurance partner. Specifically, a pilot integration in the dock maintenance 2024 project enabled continuous variance analysis, resulting in an 8% reduction in total project costs through the early detection of material price deviations. In conclusion, the synergy between risk-based internal audit (RBIA) and AIS transforms financial control from reactive verification to proactive mitigation. Success depends not merely on technical connectivity but on a cultural shift towards collaborative governance, positioning digital assurance as a critical driver of resilience.
PENDAMPINGAN BERKELANJUTAN DALAM PENYUSUNAN SISTIM PELAPORAN KEUANGAN LEMBAGA AMIL ZAKAT, INFAK DAN SHODAQOH (LAZISMU) Ahmad Juanda; Setu Setyawan
Studi Kasus Inovasi Ekonomi Vol. 8 No. 02 (2024)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v8i02.36606

Abstract

Kegiatan pengabdian yang dilakukan untuk mengidentifikasi dan memecahkan persoalan yang dihadapi LAZISMU Kabupaten Malang yaitu pencatatan dan pelaporan keuangan masih dilakukan secara manual yang mengakibatkan informasi keuangan untuk bahan pengambilan keputusan terhambat serta pelaporan keuangan belum sesuai dengan PSAK 109. Atas dasar persoalan tersebut dilakukan kegiatan pendampingan dan pengawasan penyusunan sistem pelaporan keuangan. Sasaran pendampingan adalah mitra mampu dan memahami penyusunan pelaporan keuangan sesuai dengan standar PSAK 109 yang didukung Sistim Informasi Akuntansi keuangan berbasis Excel. Metode yang digunakan adalah Metode PRA (Participatory Rapid Appraissal) merupakan pengembangan sistem yang mengutamakan kecepatan pengembangan melalui keterlibatan user atau Pengguna dalam penggunaan suatu rangkaian sistem, dimana rangkaian tersebut berfungsi untuk suatu model (prototype) sistem yang lebih efektif. Hasil dari kegiatan pengabdian menujukkan respon positif dari pengelola Lazizmu dan menyempurnakan Sistim Pelaporan Keuangan berdasarkan PSAK 109 “ Lembaga Amil Zakat, Infak dan Shodaqoh menjadi prototype yang saat ini dilakukan pelatihan kepada adminitrasi keuangan”.
PENDAMPINGAN DAN PELATIHAN MANAJEMEN PENGELOLAAN KEUANGAN BERBASIS EXCEL PADA PAUD-KB AISIYIYAH 2 DAU MALANG Setu Setyawan; Ahmad Juanda; Endang Dwi Wahyuni; Driana Leniwati
Studi Kasus Inovasi Ekonomi Vol. 9 No. 02 (2025)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

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

Abstract

Pendampingan dan Pelatihan Manajemen Pengelolaan Keuangan berbasis Excel (Pada PAUD-KB Aisiyiyah 2 Dau Malang) memberikan penguatan tentang pengelolaan keuangan dari aspek pencatatan dan penyusunan laporan penerimaan dan penggunaan dana dengan menggunakan MS Excel untuk mendukung pertanggungjawaban pengelolaan dana dari Stakeholder. Kegiatan pengabdian dan pendampingan ini bertujuan untuk meningkatkan kemampuan atau keahlian dalam menyusun laporan keuangan yang transparan yang sesuai dengan standar. Dalam rangka meningkatkan kemampuan atau keahlian penyusunan laporan keuangan perlu adanya pendampingan yang berkelanjutan. Evaluasi kegiatan pengabdian ini dimulai dengan pretest dan pastest untuk tingkat pengetahuan operasional excell  serta keberhasilan kemampuan dari pelatihan excell. Metode pelatihan menggunakan PRA (Participatory Rapid Appraissal), metode ini merupakan sistem pelatihan yang mengutamakan keterlibatan user atau pengguna dalam penggunaan suatu rangkaian sistem, dimana rangkaian tersebut berfungsi untuk suatu model (prototype) yang lebih efektif. Program pengabdian dan pendampingan yang telah dilakukan dengan dua tahap yaitu tahap pre test dan pas test dengan menguji tingkat pemahaman, kemampuan dan ketrampilan dalam menjalankan teknologi Excel,  hasil nilai rata-rata 55,87 dan setelah pelatihan nilai rata-rata meningkat 70,66. Dari hasil pengabdian tersebut bahwa adanya perkembangan tingkat pemahaman yang signifikan dalam menyusun laporan keuangan. Output yang dihasilkan selama pengabdian telah tersusunnya media pembelajaran dan sistim pengelolaan  Keuangan Anggaran (berbasis Excel). Meskipun kegiatan pengabdian ini berjalan dengan lancar tetapi masih ada kendala seperti keterbatasan waktu dan variasi pemahaman yang berbeda antar Sumber daya manusia, sehingga masih diperlukan pendampingan lebih lanjut untuk penyajian laporan keuangan. Hal ini dapat meningkatkan kompetensi sumber daya manusia agar tewujudnya pengelolaan keuangan yang transparan dan tata kelola yang baik.
Hexagonal Theory as An Evaluation Tool for Creditor Trust: A New Strategy to Prevent Fraud Ika Anggie Wiasti; Driana Leniwati; Ahmad Juanda
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025
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.
Servant Leadership in Decentralized Waste Systems: A Mediation Model of Social Entrepreneurship and Flexible Work Practices Nugraha Wijayanto; Nurul Asfiah; Ahmad Juanda
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 11 No 1 (2026): JUNE
Publisher : Management Study Program, Faculty of Economics, Merdeka University Pasuruan. East Java. Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/jurnalema.v11i1.756

Abstract

Servant leadership on employee work performance within a community-based waste management enterprise, emphasizing the mediating roles of social entrepreneurship and flexible working arrangements. The growing complexity of socio-environmental challenges, particularly in decentralized waste management systems, necessitates leadership approaches that not only enhance organizational performance but also foster community engagement and sustainability-oriented behaviors. Mechanisms through which servant leadership improves performance in grassroots social enterprises remains limited. Employee performance through the development of social entrepreneurial orientation and the implementation of flexible work practices. A quantitative research design was employed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Data were collected through structured questionnaires administered to 120 employees involved in a 3R (Reduce–Reuse–Recycle) waste management initiative and its affiliated community groups. The measurement model assessed reliability and validity, while the structural model evaluated direct and indirect relationships among variables. Servant leadership has a significant positive effect on social entrepreneurship and flexible working arrangements. Both variables act as mediators in enhancing employee performance, with social entrepreneurship demonstrating a stronger mediating effect. The total effect of servant leadership on performance is substantial, suggesting that leadership grounded in service values can stimulate innovative, community-oriented behavior while simultaneously enabling adaptive work structures. Flexible working arrangements contribute to improved efficiency and work-life balance, while social entrepreneurship strengthens proactive problem-solving and collective responsibility. Contributes literature integrating leadership theory with socio-technical and entrepreneurial perspectives in the context of community-based infrastructure systems. Social enterprises is not solely driven by managerial control but by the interplay of leadership values, innovation capacity, and work flexibility. Practically, Findings offer insights for policymakers and practitioners in designing leadership development and organizational strategies that support sustainable waste management and community empowerment. Future research is recommended to expand the model across multiple organizations to enhance generalizability and theoretical robustness.
Analysis of Fixed Asset Management Based on Life Cycle Asset Theory and Its Relevance to Company Financial Performance Ahmad Juanda; Driana Leniwati; Shobiq Zainudin
Journal of Business, Social and Technology Vol. 7 No. 3 (2026): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v7i3.722

Abstract

Background: This research is motivated by the large proportion of fixed assets in the company's asset structure as well as the challenges of efficiency after the COVID-19 pandemic and company mergers. Objective: This study aims to analyze the role of fixed asset management based on the theory of asset life cycle in supporting the company's financial performance at PT X, a port service company in the Tanjung Perak area of Surabaya. Methods: The approach used is a qualitative method with an explanatory case study design. Data were obtained through interviews, observations, and documentation, analyzed using data reduction, presentation, and conclusion drawing with source triangulation. Results: The results indicate that asset life cycle-based management is associated with improved financial performance, reflected in ROA rising from 0.50 to 0.72 and Asset Turnover from 2.12 to 3.10 over 2021–2025, based on triangulated interview, observation, and documentation data. The acquire and commission phases were implemented well, while the operate and dispose phases still show weaknesses, including the absence of a preventive maintenance system. Asset electrification cut operational costs by about 60% and supported ESG goals, though it did not consistently affect cash flow, shaped instead by other operational and funding policies. Conclusion: This study concludes that optimizing asset management based on asset life cycle can improve operational efficiency and profitability, extending Asset Life Cycle Management theory to a port service context. Companies are advised to develop digital-based integrated asset management, implement preventive and predictive maintenance, and strengthen management across all life cycle phases.
The Effect of Fraud Star on Financial Statement Fraud with Audit Quality as a Moderating Variable Ibnu Aburizal Nashruddien MS; Ahmad Juanda; Eko Handayanto
Journal of Business, Social and Technology Vol. 7 No. 4 (2026): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v7i4.762

Abstract

Background: Financial statement fraud can materially distort stakeholders' assessment of corporate performance and remains difficult to detect when managerial incentives and monitoring weaknesses coexist. Objective: This study examined the effects of Fraud Star elements—pressure, opportunity, rationalization, capability, and integrity—on financial statement fraud and assessed audit quality as a moderating mechanism in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Methods: A quantitative causal-comparative design was applied to secondary financial and annual-report data. Purposive sampling yielded 120 manufacturing companies and 600 firm-year observations. Financial statement fraud was measured using the Beneish M-Score. Audit quality was operationalized using public accounting firm size (Big Four versus non-Big Four) and audit tenure. The hypotheses were tested using pooled multiple linear regression and Moderated Regression Analysis (MRA). Results: Pressure, opportunity, rationalization, and capability were positively and significantly associated with financial statement fraud, whereas integrity showed a significant negative association. The model produced an Adjusted R² of 0.684. The interaction estimates indicated that audit quality weakened the positive associations of pressure, opportunity, rationalization, and capability with financial statement fraud and strengthened the negative association of integrity with financial statement fraud. Conclusion: The findings support the importance of stronger internal controls, management integrity, and rigorous external auditing in reducing financial statement fraud risk. The rationalization result should be interpreted cautiously because Total Accruals to Total Assets (TATA), used as its proxy, is also an input in the Beneish M-Score.
Pegawai Loyal Sebagai Pelaku Fraud : Perspektif Hexagonal Ika Anggie Wiasti; Driana Leniwati; Ahmad Juanda
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 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 Handayanto Eko Setiawan Endang Dwi Wahyuni Eny Suprapti Fahmi Dwi Mawardi Fathiya Rachmasari Firmansyah Firmansyah Firmansyah Fitriani, Nopita Fuad Muttaqin Ginanjar Arief Setyabudi Hamamah, Cahya Umi Harahap, Hastuti Handayani Hartono, Putri Amallia Hastim Rosiana Hestytia Nirmala Assari Hutajulu, Lija Romauli Ibnu Aburizal Nashruddien MS Ihyaul Ulum Ika Anggie Wiasti Iman Jaladri Inata, Lia Candra Indang Dewata Jauhari, Irmawati Juwita Nur Radeana Lia Candra Inata Lia Candra Inata Lilik Intan Herawati Masiyah Kholmi Maulida, Dewi Nur Maulidin Ardiyansyah Mohammad Syahri Muhammad Muhammad Muhammad Wildan Affan Muttaqin, Fuad Naseer, Maryam Shahuneeza Nasrullah Nasrullah Nugraha Wijayanto Nuha, Sukma Uli Nurazizah, Siti Fadhillah Nurfadilah Yusri Nurlillah Dwinda Wicaksono Nurul Asfiah 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 Rosiana, Hastim Rosyida, Ruli Alfi Mei Ruli Alfi Mei Rosyida Rusmadi, Anindya Tirsa Samudra, Makitta Widi Satyawati Surya, Satyawati Sawitri, Desy Retma Setu Setyawan Setu Setyawan Shobiq Zainudin 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 Wicaksono, Agung Prasetyo Nugroho Widiarto, Rikha Yanuarti Petrika Yuaninda, Naila Putri