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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Jurnal Manajemen dan Bisnis Sriwijaya Jurnal Media Wahana Ekonomika Jurnal Akuntansi Multiparadigma Infestasi JIET (Jurnal Ilmu Ekonomi Terapan) Binus Business Review Indonesian Journal of Sustainability Accounting and Management Tazkia Islamic Finance and Business Review IJBE (Integrated Journal of Business and Economics) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) Iqtishoduna: Jurnal Ekonomi Islam Amwaluna Jurnal Ekonomi dan Keuangan Syariah Kajian Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Informatika Ekonomi Bisnis The Indonesian Journal of Accounting Research JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Sricommerce: Journal of Sriwijaya Community Services Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Governance Journal of Social Research Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Indonesian Journal of Sustainability Accounting and Management Jurnal Informatika Ekonomi Bisnis Riset Akuntansi dan Keuangan Indonesia Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Inten Meutia
Faculty Of Economics, Universitas Sriwijaya, Palembang, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Analisis Pengungkapan Tata Kelola Syariah pada Perbankan Syariah Indonesia, Malaysia dan Bahrain Jannah, Suci Ashabal; Meutia, Inten; Syahtiri, Ahmad
Jurnal Akuntansi dan Governance Vol 5, No 1 (2024): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.5.1.56-72

Abstract

Objectives: This study aims to test and analyze the effect of sharia supervisory board size, sharia supervisory board expertise, sharia supervisory board meetings, audit committee size, audit committee expertise, audit committee meetings, and CEO duality on shari'ah corporate governance in 15 Islamic banks in Indonesia, Malaysia and Bahrain during the period 2013-2022.Design/method/approach: The analysis technique in this study is quantitative with multiple regression analysis tools with a panel data approach Results/findings: The results of this study are (1) supervisory board expertise and meetings have a significant effect on shari'ah corporate governance disclosure (2) supervisory board size, audit committee size, meetings. expertise and CEO duality have an insignificant effect on shari'ah corporate governance disclosureTheoretical contribution: The application of Stewardship Theory to the disclosure of Shari'ah Corporate Governance as well as expanding insight and literature on Shari'ah Corporate Governance, Shari'ah Corporate Governance regulations, and the application of standards used by Islamic banking in several countries.Practical contribution: As a reference for regulators related to Shari'ah Corporate Governance to improve the quality of the standards that have been set.Limitations: The research object is only carried out in three countries, namely Indonesia, Malaysia and Bahrain so that the sample studied is still small
Faktor-Faktor yang Memengaruhi Kualitas Sustainability Report Choirunisah, Fahira; Meutia, Inten; Yuniarti, Emylia
Jurnal Media Wahana Ekonomika Vol. 20 No. 4 (2024): Jurnal Media Wahana Ekonomika, Januari 2024
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v20i4.13688

Abstract

ABSTRAK Laporan Keberlanjutan yang berkualitas akan membantu pemangku kepentingan eksternal mengevaluasi kinerja masa lalu dan kemungkinan-kemungkinan di masa depan. Penelitian yang dilakukan ini bertujuan untuk menganalisis pengaruh jenis industri, dewan komisaris yang efektif, dan ukuran perusahaan terhadap kualitas SR pada perusahaan di Indonesia. Dalam metode peneltian ini populasi yang digunakan ialah perusahaan go public yang terdaftar di Bursa Efek Indonesia tahun 2021. Teknik yang digunakan dalam pengambilan yaitu purposive sampling dan jumlah sampel akhir sebanyak 289 perusahaan. Penelitian ini menggunakan analisis regresi berganda. Hasil penelitian variabel pertama yaitu jenis industri yang menggunakan variabel dummy menunjukkan bahwa tidak ada beda antara high-profile dan low-profile terhadap kualitas SR. Sedangkan pada variabel kedua yaitu efektivitas dewan komisaris dan ukuran Perusahaan juga memiliki pengaruh yang positif dan signifikan terhadap kualitas SR. Pengujian ini merupakan penelitian terbaru di Indonesia dimana kualitas laporan keberlanjutan diukur dengan melihat kuantitas sebagai dimensi content dan kualitas sebagai dimensi credibility dan communication. Kuantitas laporan keberlanjutan dilihat berdasarkan peraturan baru OJK/16/2021. Sedangkan kualitas diukur dengan melihat penerapan standar pelaporan keberlanjutan eksternal, jaminan laporan oleh pihak ketiga yang independen, pencantuman tabel, grafik dan gambar dalam laporan keberlanjutan. Kata Kunci: Kualitas Laporan Keberlanjutan, Jenis Industri. Efektivitas Dewan Komisaris. dan Ukuran Perusahaan.   ABSTRACT A quality Sustainability Report will help external stakeholders untangle past performance and future possibilities. This research aims to analyze the influence of industry type, effective board of commissioners, and company size on the quality of SR in companies in Indonesia. In this research method, the population used is publicly traded companies listed on the Indonesia Stock Exchange in 2021. The technique used in the collection was purposive sampling and the final sample size was 289 companies. This research uses multiple regression analysis. The results of the research on the first variable, namely the type of industry using a dummy variable, show that there is no difference between high-profile and low-profile on SR quality. Meanwhile, the second variable, namely the effectiveness of the board of commissioners and company size, also has a positive and significant influence on the quality of SR. This test is the latest research in Indonesia where peak quality is measured by looking at quantity as a content dimension and quality as a dimension of credibility and communication. The quantity of subscription reports is seen based on the new regulations OJK/16/2021. Meanwhile, quality is measured by looking at standard provisions for reporting external permits, guarantees by independent third parties, inclusion of tables, graphs and pictures in the wishes report. Keywords : quality of sustainability reports, type of industry. effectiveness of the board of commissioners. and company size.
Fraud Prevention Analysis: Perceptions of Bank Sumsel-Babel Employees Putra, Berry; Adam, Mohamad; Meutia, Inten
Jurnal Ilmu Ekonomi Terapan Vol. 8 No. 2 (2023)
Publisher : Department of Economics, Faculty of Economics and Business, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jiet.v8i2.45169

Abstract

If a nation's financial statements are stable and exist, and the financial system is stable, banking companies can contribute to economic growth. The growth or development of the banking world is not only dominated by certain banks such as BUMN Banks or Private Banks. However, this is also experienced by Regional Development Banks. In several cases in banking, Fraud occurs due to internal processes (human error), system failures, or external errors. This research uses a quantitative research method with a questionnaire observation approach, with the object respondents being Bank Sumsel-Babel employees, totaling 238 respondents and 34 question instruments”Smart-PLS analysis technique. Of the 32 indicators (2 indicators omitted), in the outer measurement model, data has validity and reliability with the approach that has been achieved. At the same time, in the inner path coefficient test model, all variables are negative with a value <- 420 (weak category). Meanwhile, at the R-square level of 0.688 (moderate), it can create a goodness of fit, robust value, and an accuracy of 95.0%. The estimation results show that all variables have a negative direction coefficient that significantly affects compensation, competence, and internal control of Fraud. At the same time, organizational culture, with a value of 0.138 > 0.05, indicates no effect on Fraud.
Determinan Fraud pada Persepsi Pegawai Perbankan dengan Budaya Organisasi sebagai Variabel Intervening Putra, Berry; Adam, Mohamad; Meutia, Inten
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i3.634

Abstract

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.
Utilization of the SI APIK Application for Songket Craftsmen in Muara Penimbung Ulu Village Patmawati, Patmawati; Daud, Rochmawati; Meutia, Inten; rahmawati, meita; khamisah, nur
Sricommerce: Journal of Sriwijaya Community Services Vol. 4 No. 2 (2023): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v4i2.134

Abstract

Si Apik is a financial information recording application that can make it easier for micro small businesses to book and record every financial transaction intended for individual / micro businesses or small-scale businesses. This application is an application issued by Bank Indonesia which can be downloaded through the Google Play Store. This application can also be accessed offline which can make it easier for micro small businesses in areas with unstable internet connections to still be able to use this application without problems. This service activity regarding the use of the SI APIK Application is needed by small micro businesses in Muara Penimbung Ulu Village, especially songket craftsmen. Based on the results of the service that has been carried out, it was found that there was an increase in the understanding of songket craftsmen regarding the use of the Si Apik application by 70% from the previous level of understanding of songket craftsmen only by 5.25%.
Operasionalisasi dan Faktor-Faktor yang Mempengaruhi Efektivitas Audit Internal: Systematic Literature Review Syafithri, Yuyun; Wahyudi, Tertiarto; Yusrianti, Hasni; Meutia, Inten
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2598

Abstract

The purpose of this study is to present how internal audit effectiveness can be operationalized. The researcher used a structured literature review method obtained from reputable electronic databases from 2019 to 2024 resulting in 35 studies selected based on inclusion and exclusion criteria. The findings of this study comprehensively present the developments, factors, indicators, and future research suggestions related to internal audit effectiveness. This study offers a contribution to research and practice related to improving internal audit effectiveness conducted in both the public and private sectors that can be used as a consideration for conducting future research in this area.
Workshop sistem informasi akuntansi KJA goes to campus membentuk akuntan profesional di masa depan Hertati, Lesi; Meutia, Inten; Umar, Haryono; Iskak, Jamaludin
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 4 (2024): December
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i4.27117

Abstract

Abstrak Tujuan Pengabdian kepada masyarakat  dilaksanakan melalui serangkaian diskusi, pemaparan materi, dan simulasi kasus, peserta workshop mahasiwa S-1 Akuntansi dengan tujuan untuk memahami bagaimana peran KJA tidak hanya sebagai penyedia jasa keuangan, namun untuk meningkatkan pemahaman mahasiswa akuntansi mengenai pentingnya penerapan sistem informasi akuntansi dalam praktik profesional. Kegiatan ini menyoroti peran Kantor Jasa Akuntansi (KJA) dalam mendukung transformasi digital di sektor keuangan, serta mengajarkan keterampilan praktis yang dibutuhkan untuk mengelola sistem akuntansi berbasis teknologi sebagai mitra strategis bagi pelaku bisnis. Peran dosen praktisi akuntansi profesional, mampu membentuk pola pikir mahasiswa agar siap menghadapi dinamika globalisasi, regulasi keuangan, serta perubahan teknologi di masa depan. Peserta kegiatan ini adalah dosen Akuntansi dan mahasiswa S-1 Akuntansi serta peran certified Chartired accountant sangat menunjang profesi akuntan. Workshop ini mendorong peluang dan tantangan di era digital serta pentingnya integritas dan etika dalam profesi akuntansi. Mempersiapkan mahasiswa menjadi akuntan profesional yang siap menghadapi tuntutan pasar kerja yang semakin dinamis, mahasiswa jurusan akuntansi untuk terus meningkatkan kualitas dan kapabilitas agar dapat menjadi akuntan profesional yang berintegritas dan adaptif dalam menghadapi tantangan masa depan. Kata kunci: sistem informasi akuntansi; KJA; akuntan profesional; teknologi; transformasi digital Abstract The purpose of Community Service is carried out through a series of discussions, presentations of materials, and case simulations, workshop participants are undergraduate Accounting students with the aim of understanding how the role of KJA is not only as a provider of financial services, but to improve accounting students' understanding of the importance of implementing accounting information systems in professional practice. This activity highlights the role of the Accounting Services Office (KJA) in supporting digital transformation in the financial sector, as well as teaching the practical skills needed to manage technology-based accounting systems as strategic partners for business actors. The role of professional accounting practitioner lecturers is able to shape students' mindsets to be ready to face the dynamics of globalization, financial regulations, and technological changes in the future. Participants in this activity are Accounting lecturers and undergraduate Accounting students and the role of certified Chartered accountants greatly supports the accounting profession. This workshop encourages opportunities and challenges in the digital era and the importance of integrity and ethics in the accounting profession. Preparing students to become professional accountants who are ready to face the demands of an increasingly dynamic job market, accounting students to continue to improve their quality and capabilities in order to become professional accountants with integrity and adaptability in facing future challenges.Keywords: accounting information system; kja; professional accountants; technology; digital transformation.
Eco-Efficiency and Financial Performance: An Evidence from Indonesian Listed Company Daud, Rochmawati; Meutia, Inten; Yuniarti, Emylia
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.21606

Abstract

This study uses natural resource-based theory to provide empirical evidence regarding the effect of sustainability policies in the form of emission reductions on the financial performance of companies listed on the Indonesia Stock Exchange. The concept of eco-efficiency is measured using the emission intensity approach. This study uses a period of data panels from 2019 to 2021 to capture the effect of ecoefficiency on the company’s financial performance. Using three accounting measures of financial performance in the research model: ROA, ROE, and ROS, to understand in more detail the impact of eco-efficiency on the company’s financial performance. We find evidence that eco-efficiency has a positive impact on financial performance. This finding implies that the fewer GHG emissions the company produce, the higher the company’s financial performance. This finding has implications as support for companies that emission reduction policies can positively affect the company’s financial performance.
Systematic Literature Review: Inconsistencies and Developments in Ownership Structure and Board Characteristics in Sustainability Reporting Nur Adhillah, Mona; Meutia, Inten; Febriana Kartasari, Shelly
Journal of Social Research Vol. 4 No. 2 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i2.2438

Abstract

This study employs a Systematic Literature Review (SLR) method to analyze inconsistencies and developments in ownership structure and board characteristics concerning sustainability reporting. Sustainability reporting has emerged as a pivotal tool for corporations to showcase their economic, social, and environmental responsibilities. However, significant discrepancies exist in the relationship between ownership structures, board attributes, and the quality of sustainability disclosures globally. Drawing upon 37 relevant articles published between 2015 and 2024, this research identifies critical trends and gaps. Ownership structures, including foreign, institutional, and family ownership, show varied impacts on sustainability reporting across developed, developing, and mixed-economy countries. For instance, foreign ownership often drives transparency in developing nations due to external pressures, while governmental ownership exhibits mixed effects depending on regulatory and market dynamics. Similarly, board characteristics like gender diversity, independence, and the presence of sustainability committees significantly influence the quality of sustainability disclosures. These relationships, however, are subject to regional governance maturity and cultural norms. The study highlights the dominance of quantitative methodologies in existing literature, with limited exploration of mixed-method approaches. Findings also reveal that inconsistencies in results are rooted in differences in regulatory environments, market pressures, and cultural expectations. Developed nations exhibit greater adherence to stringent sustainability standards, while developing countries face challenges in harmonizing local priorities with global frameworks. By addressing these inconsistencies, this research contributes to advancing the understanding of ownership and governance dynamics in sustainability reporting. It also underscores the need for globally harmonized reporting standards to ensure consistent, high-quality sustainability practices.
Circular Causation Model: Intellectual Capital, Islamic Financial Risk, And Islamic Financial Performance Relationship At Islamic Commercial Banks Azwirman; Meutia, Inten; Novriadi; Yaacob, Zulnaidi
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 1 (2025): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i1.3146

Abstract

The aim of this research is to investigate how the intellectual capital, Islamic financial risk, and Islamic financial performance are interconnected within Islamic commercial banks, using a circular causation model. The study's population comprises all Islamic commercial banks listed by Bank Indonesia from 2015 to 2020. The sample selection method employed is purposive sampling. A total of 48 annual reports from various companies were analyzed using the circular causation model, and the causal relationships between these variables were explored through simultaneous equations and dynamic Two Stage Least Square (2SLS) methods. The analytical software utilized for this study is EVIEWS 9. The selected samples encompass Bank Syariah Mandiri, Bank Panin Syariah, Bank BNI Syariah, Bank BRI Syariah, Bank Bukopin Syariah, Bank Mega Syariah, Bank Muamalat, and Bank BCA Syariah, for the period spanning from 2015 to 2020.The research findings suggest that Intellectual Capital has no effect on Profit Sharing Ratio and Zakat Performance Ratio. Additionally, the financing, liquidity, capital, and operational risk do not exert any effect on Zakat Performance Ratio, Profit Sharing Ratio, or Equitable Distribution Ratio. From a Circular Causation perspective (TSR), Zakat Performance and Profit-Sharing Ratio, as well as the Equitable Distribution Ratio do not exert any effect on Intellectual Capital, financing, liquidity, capital, and operational risk. Furthermore, Intellectual Capital did not have an effect on financing, capital, and operational risk. Conversely, financing, capital, and operational do not affect Intellectual Capital.
Co-Authors - Marthadinasyah Aloysius Bagas Candrakanta Amanda Oktariyani Anna Yulianita ASPAHANI ., ASPAHANI Azwirman Bayu Dharmaraga Alkahfi Berry Putra Budiawan Cimarko Putra Choirunisah, Fahira Deasy Rahmi Puteri desi aryani Dewa Saputra Elia Trianti Emylia Yuniarti Emylia Yuniartie Febriana Kartasari, Shelly Haryono Umar HASNI YUSRIANTI Irham Zaki Iskak, Jamaludin Isnaini, Padilah Isnurhadi Isnurhadi Jannah, Suci Ashabal Khamisah, Nur Kurnia Widya Oktarini Lesi Hertati Lesi Hertati Lesi Hertati, Lesi Lia Lestari, Desak Nyoman Liliana . Liliana Liliana Liliana, Liliana Marini Ramadhani Marlina Widiyanti, Marlina Meirawati, Eka Meita Rahmawati Mohamad Adam Mohamad Adam Mohamad Adam Mohamad Adam Muhammad Boy Sandy Mukhtaruddin Mukhtaruddin Mukhtaruddin Mukhtaruddin Murugesh Arunachalam Nadya Shinta Savira Gunawan Novriadi Nur Adhillah, Mona Oloan Siagian Otniel Safkaur Padilah Isnaini Patmawati Patmawati Patmawati Patmawati, Patmawati Peny Cahya Azwardi Putra, Berry Putra, Budiawan Cimarko RAHMAWATI, MEITA Ramadhani, Marini Resti Purnamasari Rizki Noviansyah Rochmawati Rochmawati Daud, Rochmawati Sari Mustika Widyastuti Sari, Rela Sendhy Saputra Shelly F Kartasar Shelly F Kartasari Shelly F. Kartasari Shelly Febriana Shelly Febriana Kartasari Sitepu, Christian Damar Sagara Soediro, Achmad Sri Maryati Syafithri, Yuyun Syahtiri, Ahmad Syamsurijal Syamsurijal Syamsurijal Syamsurijal Taufiq Taufiq Taufiq Taufiq Tertiarto Wahyudi Tiara Nurpratiwi Titin Vegirawati Wahyuni Wahyuni Yaacob, Zulnaidi Yobi Nagoya Pratiwi Yuniarti, Emylia Yusiresita Pajaria Yusnaini Yusnaini Zulnaidi Yaacob