Articles
<![CDATA[Pengaruh Independensi Auditor Terhadap Manajemen Laba untuk KAP Big 5 dan Non Big 5 ]]>
<![CDATA[INTEN MEUTIA]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 7, No 3 (2004): JRAI September 2004 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.125
<![CDATA[This research examines the effect of auditor’s independence on the relationship between audit quality and earnings management. This research is different from prior research because it examines whether two auditor’s independence measures: non audit-services and auditor’s tenure affect the relationship between audit quality and earnings management (which is measured by using absolute discretionary accruals). Audit quality is classified as prior research, that is Big sized and non-Big sized firms. A correlation analysis uses to determine the relationship between audit quality and absolute discretionary accruals. Further, auditor’s independence is used as a moderating variable to determine the effect of the relationship between the two other variables. Using a sample of 131 firms listed on the Jakarta Stock Exchange, in Indonesia over the period 1998 to 2001, a significant negative relation between audit quality and absolute discretionary accruals was found. This finding support the hypothesis and is consistent with result from prior research. Independent t-test is used to determine the effect of non audit services and auditor tenure. Both variables give significant effect on the relation between audit quality and absolute discretionary accruals. The existence of non-audit services increases the value of absolute discretionary accruals both for Big and non-Big audit firms. On the other hand, the long tenure decreases the value of absolute discretionary accruals both for Big and non-Big audit firms.]]>
<![CDATA[The effect of professional commitment and ethical consideration on the desire to do whistleblowing with locus of control as a moderating variable (study on the banking sector in Palembang) ]]>
<![CDATA[Inten Meutia]]>;
<![CDATA[Mohamad Adam]]>;
<![CDATA[Tiara Nurpratiwi]]>
<![CDATA[ Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 6 No. 3 (2018): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah ]]>
Publisher : <![CDATA[Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi ]]>
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DOI: 10.22437/ppd.v6i3.5971
<![CDATA[This study aims to obtain empirical evidence regarding the effect of professional commitment and ethical considerations on the desire to conduct whistleblowing. This study also adds locus of control as a moderating variable that influences the relationship between professional commitment and ethical considerations. Respondents in this study were 53 internal auditors placed in the banking operational unit in Palembang and sampling by saturated sample method. The results of this study indicate: (1) The professional commitment of internal auditors has a positive effect on the desire to conduct whistleblowing, (2) Ethical considerations of internal auditors have a positive effect on the desire to conduct whistleblowing, 3) professional commitment of internal auditors moderated Locus of control does not affect desire do whistleblowing, and 4) ethical considerations of internal auditors moderated locus of control does not affect the desire to do whistleblowing.]]>
<![CDATA[EDUKASI LITERASI KEUANGAN BAGI PENGRAJIN SONGKET DI DESA MUARA PENIMBUNG ULU GUNA MENGURANGI PERILAKU KONSUMTIF DI ERA NEW NORMAL ]]>
<![CDATA[Patmawati Patmawati]]>;
<![CDATA[Rochmawati Daud]]>;
<![CDATA[Inten Meutia]]>;
<![CDATA[Emylia Yuniarti]]>;
<![CDATA[Meita Rahmawati]]>
<![CDATA[ SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 6, No 3 (2022): September ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Mataram ]]>
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DOI: 10.31764/jpmb.v6i3.8947
<![CDATA[ABSTRAKKurangnya informasi yang diterima oleh warga Desa terkait literasi keuangan menjadi salah satu penyebab pengelolaan keuangan masyarakat belum baik sehingga mengakibatkan perilaku konsumtif yang tidak sesuai dengan kebutuhan masih tinggi. Dampak dari pandemi covid-19 yang saat ini sudah memasuki era new normal menuntut warga desa pada umumnya dan pengrajin songket khususnya untuk pandai-pandai dalam mengelola keuangan. Salah satu desa yang masih kurang pemahaman akan melek keuangan adalah Desa Muara Penimbung Ulu. Kegiatan pengabdian masyarakat ini dilakukan dengan tujuan memberikan edukasi literasi keuangan yang dapat membantu para warga desa dalam mengurangi perilaku konsumtif di Era New Normal, memberikan edukasi pemahaman literasi keuangan sehingga dapat meningkatkan kesadaran keuangan yang baik dan efektif serta untuk memberikan edukasi penerapan literasi keuangan yang dapat dilakukan oleh warga sehingga dapat menambah wawasan dan pengetahuan mengenai pengelolaan keuangan yang efektif bagi para warga Desa Muara Penimbung Ulu. Langkah-langkah yang dilakukan adalah memberikan pemahaman mengenai literasi keuangan dengan cara ceramah dan diskusi serta melakukan monitoring dan evaluasi untuk melihat tingkat pemahaman para pengrajin songket mengenai penerapan literasi keuangan. Hasil dari kegiatan pengabdian ini adalah meningkatnya pemahaman para pengrajin songket mengenai literasi keuangan, para pengrajin songket mampu mengaplikasikan penerapan literasi keuangan yang baik. Kata kunci: covid-19; literasi keuangan; pandemic. ABSTRACTThe lack of information received by villagers related to financial literacy is one of the causes of financial management of the community has not been good, resulting in consumptive behavior that is not in accordance with the needs is still high. The impact of the covid-19 pandemic that has now entered the new normal era requires villagers in general and songket craftsmen, especially to be clever in managing finances. One of village that still lacks understanding of financial literacy is Muara Penimbung Ulu Village. This community service activity is carried out with the aim of providing financial literacy education that can help villagers in reducing consumptive behavior in the New Normal Era. Providing financial literacy understanding education that can be done by villagers so as to increase good and effective financial awareness and to provide education on the application of financial literacy that can be done by residents so as to add insight and knowledge about effective financial management for the residents of Muara Penimbung Ulu Village. The steps taken are to provide an understanding of financial literacy by means of lectures and discussions as well as monitoring and evaluating to see the level of understanding of songket craftsmen regarding the application of financial literacy.The result of this service activity is the increasing understanding of songket craftsmen regarding financial literacy, songket craftsmen are able to apply the application of good financial literacy. Keywords: covid-19; financial literacy; pandemic.]]>
<![CDATA[Mengapa Akuntansi Syariah? Studi Interpretif terhadap Preferensi Mahasiswa ]]>
<![CDATA[Inten Meutia]]>;
<![CDATA[Padilah Isnaini]]>;
<![CDATA[Emylia Yuniarti]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 1 (2018): Maret 2018 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v5i1.8165
<![CDATA[This study aimed to understand the accounting department students’ interest in choosing Islamic accounting course, especially the accounting students at Faculty of Economics, University of Sriwijaya. This study used phenomenology in the domain of interpretive paradigm to explore factors that motivate students to choose or not to choose Islamic accounting courses. The attribution theory was used to identify whether student motivation is determined by internal drive or external drive. The number of informants in this study was twelve students consisting of six students who choosed the subject of Islamic accounting and six students who did not choose the Islamic accounting course. The research findings showed that Islamic accounting course is mainly selected by students whose carrier plan in Islamic accounting. Students who have internal locus of control tend to make choices based on in order motive, while students who have external locus of control tend to make choices based on because of motive.]]>
<![CDATA[Does Eco-Efficiency Improve Financial Performance of Manufacturing Companies in Indonesia? ]]>
<![CDATA[Inten Meutia]]>;
<![CDATA[Marini Ramadhani]]>;
<![CDATA[Mohamad Adam]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v6i2.13785
<![CDATA[This study aims to determine the impact of environmental performance proxied by eco-efficiency on the financial performance of manufacturing companies in Indonesia. İn this study, the multiple linear regression test was used to analyse the data. The sample of this study is manufacturing companies that listed at the Indonesia Stock Exchange from 2012 until 2016 with the total observation is 80 firm-years.The results of this study indicated that the average level of eco-efficiency of the manufacturing companies is still relatively low (0.38). The environmental performance as measured by the eco-efficiency has a positive significant effect on the financial performance of the companies. Therefore, this study suggests that companies can improve their financial performance by enhancing their eco-efficiency level.This study aims to determine the impact of environmental performance proxied by eco-efficiency on the financial performance of manufacturing companies in Indonesia. İn this study, the multiple linear regression test was used to analyse the data. The sample of this study is manufacturing companies that listed at the Indonesia Stock Exchange from 2012 until 2016 with the total observation is 80 firm-years.The results of this study indicated that the average level of eco-efficiency of the manufacturing companies is still relatively low (0.38). The environmental performance as measured by the eco-efficiency has a positive significant effect on the financial performance of the companies. Therefore, this study suggests that companies can improve their financial performance by enhancing their eco-efficiency level.]]>
<![CDATA[Determinan Fraud pada Persepsi Pegawai Perbankan dengan Budaya Organisasi sebagai Variabel Intervening ]]>
<![CDATA[Berry Putra]]>;
<![CDATA[Mohamad Adam]]>;
<![CDATA[Inten Meutia]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023) ]]>
Publisher : <![CDATA[SAFE-Network ]]>
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DOI: 10.37034/infeb.v5i3.634
<![CDATA[Pembahasan tentang terjadinya tindakan fraud di sektor perusahaan perbankan yang dimana menitikberatkan keterkaitan dengan kompensasi, pengendalian internal, kompetensi pegawai sebagai indikator independen dan variabel budaya organisasi menjadi media interventing. Studi ini mengambil persepsi dari 238 pegawai bank dengan menggunakan metode kuesioner sampel purposive (purposive sampling) dengan jumlah pertanyaan sebanyak 34 pertanyaan. Dalam penelitian ini menggunakan teknik analisis metode Structural Equation Modeling (SEM) dengan pendekatan Partial Least Square (PLS) yang menggunakan software smartPLS 3. Hasil survei menunjukkan bahwa variabel hasil efek total koefisien menunjukkan bahwa kompensasi, pengendalian internal dan kompetensi memilki pengaruh terhadap budaya organanisasi. Sedangkan dalam pengujian uji jalur dimana budaya organisasi mampu menjadi interventing atau sebagai mediasi terhadap tindakan terjadinya fruad. Dalam hal untuk mencegah tindakan akan terjadinya fraud dalam perusahaan perbankkan perlu adanya pengetatan sebuah peraturan dan kebijakan yang dibuat baik dari pihak internal ataupun eksternal perusahaan. Selain itu perlu diadaknya sosialisasi untuk para karyawan perihal bahaya tindakan fraud.]]>
<![CDATA[Mapping Sustainable Finance: A Detailed Analysis of Banks in Indonesia ]]>
<![CDATA[Inten Meutia]]>;
<![CDATA[Shelly Febriana Kartasari]]>;
<![CDATA[Zulnaidi Yaacob]]>;
<![CDATA[Murugesh Arunachalam]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 1 (2020): June 2020 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v4i1.110
<![CDATA[This study aims to map the conformity of sustainability reports (SRs) for the BUKU 3 and BUKU 4 bank groups with regulations issued by the Indonesian Financial Services Authority (OJK). The research is exploratory, considering that FSA Regulation number 51 of 2017 was not applied until 2019. It represents a quantitative descriptive study employing a content analysis approach to explore and analyze data and factual input from SRs. The data used are drawn from the 2017 report concerning seven BUKU 3 banks and five BUKU 4 banks. This study found that the contents of the bank reports, with the components required by POJK number 51 of 2017, concerning the sustainable financial action plan and the SR, did not fully meet the requirements of the POJK. Using cross-tabulation analysis, we found that the average bank has a good, sustainable financial action plan and suitable sustainability reporting above 90%. It also has higher total assets, CAR/KPPM, ROA, and ROE ratios than banks with lower index suitability. This finding implies a potential relationship between SR compliance levels and bank financial characteristics. Overall, the conformity level of BUKU 4 banks is better than that of BUKU 3 banks.]]>
<![CDATA[Effects of Stakeholder Engagement and Corporate Governance on Integrated Reporting Disclosure ]]>
<![CDATA[Isnurhadi Isnurhadi]]>;
<![CDATA[Kurnia Widya Oktarini]]>;
<![CDATA[Inten Meutia]]>;
<![CDATA[Mukhtaruddin Mukhtaruddin]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 2 (2020): December 2020 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v4i2.129
<![CDATA[Integrated reporting (IR), one of the latest developments in organizational reporting practices, collates important financial and non-financial information in an integrated and concise manner. This study aims to investigate the effects of stakeholder engagement and corporate governance on IR disclosure. In this study, stakeholder engagement was proxied by ownership concentration, the effective tax rate, leverage, and employee compensation, while corporate governance was proxied by the independent board of directors, frequency of audit committee meetings, and gender diversity. Using purposive sampling methods, the sample was selected from a population of companies listed on the LQ45 Index of the Indonesian Stock Exchange. A total of 22 companies that were consistently listed on the LQ45 index during the period 2013–2016 were selected. Panel data regression was employed to analyze the collected data. The results show that only employee compensation had a significant positive effect on IR disclosure while the other variables did not have any significant effect. The results of this study could be used to select the variables that companies must consider when preparing for their IR disclosure to stakeholder. ]]>
<![CDATA[Evolution of Sustainability Reporting Research: Evidence from Indonesia (A Systematic Literature Review) ]]>
<![CDATA[Inten Meutia]]>;
<![CDATA[Shelly F. Kartasari]]>;
<![CDATA[Hasni Yusrianti]]>;
<![CDATA[Zulnaidi Yaacob]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v6i1.501
<![CDATA[This paper aims to systematize the research field of sustainability reporting (SR) in Indonesia. The paper reviews the development of research at SR, provides a critique of past research, and outlines future research opportunities. The paper provides a systematic review of existing studies and analyses SR in Indonesia using a qualitative approach. This review analyzed 36 studies on SR in Indonesia published between 2016 and 2020. Most published SR studies take a quantitative approach and focus on the private sector, with very little attention paid to SR implementation in the public sector or SMEs. Therefore, this study provides a comprehensive account of the development of sustainability reporting research in Indonesia over the past five years. The analysis undertaken in this paper addresses the gaps in the literature on SR research in Indonesia and serves as a guide for researchers, academics, and interested researchers. The study is limited to peer-reviewed papers, so research published at conferences or seminars is not addressed. However, further studies can be conducted by expanding the keyword and search database or using working papers from conferences or workshops to cover what this review may not have uncovered.]]>
<![CDATA[Eco-Efficiency and Financial Performance: Empirical Evidence of Companies in Indonesia ]]>
<![CDATA[Inten Meutia]]>;
<![CDATA[Shelly F Kartasar]]>
<![CDATA[ Integrated Journal of Business and Economics (IJBE) Vol 7, No 3 (2023): Integrated Journal of Business and Economics ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Bangka Belitung ]]>
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DOI: 10.33019/ijbe.v7i3.739
<![CDATA[This study aims to identify and analyze energy consumption and emissions produced by companies listed on the Indonesia Stock Exchange after the Circular Letter of The Financial Services Authority number 16 of 2021 regarding the obligation to prepare Sustainability Reports. In addition, this study tries to provide evidence regarding the relationship between eco-efficiency and company financial performance. The research population is all companies listed on the Indonesia Stock Exchange in 2021 and 2022. The research sample is a company that has prepared separate sustainability reports and has energy consumption and emission data for 134 companies. This study documents that energy efficiency and emissions significantly impact ROA in all sectors, including sensitive industries. This research supports the stakeholder theory in the context that companies responsible for balancing all stakeholders' interests can lead to long-term success and sustainability.]]>
