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All Journal Jurnal Akuntansi Multiparadigma Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business JSMA (Jurnal Sains Manajemen dan Akuntansi) International Journal Of Science, Technology & Management (IJSTM) International Journal of Global Operations Research International Journal of Quantitative Research and Modeling Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Journal of Governance, Taxation, and Auditing Journal of Islamic Economics and Business Jurnal Ilmu Pendidikan dan Sains Islam Interdisipliner Fleksibel: Jurnal Pengabdian Kepada Masyarakat Berbakti
Ali Rahman Reza Zaputra
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Jenderal Achmad Yani,40531, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Social Sciences Transportation Other

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Pengaruh Implementasi Green Banking, Corporate Social Responsibility terhadap Nilai Perusahaan pada Perusahaan Perbankan yang terdaftar di BEI Romli Romli; Ali Rahman Reza Zaputra
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 18 No 2 (2021): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.709 KB) | DOI: 10.26874/portofolio.v18i2.214

Abstract

This study aims to examine the effect of green banking implementation, disclosure of corporate social responsibility on firm value in banking companies listed on the IDX. In this study, implementation of green banking is measured by the presence or absence of policies on provision of environmentally sound lending, disclosure of corporate social responsibility is measured by the number of disclosures of company public information is divided by indicators based on GRI-G4, and company value is measured by the Tobin's Q model. The population in this study is banking companies listed on the Indonesia Stock Exchange in 2017–2019. The research sample data was determined based on the purposive sampling method, to obtain a sample of 109 samples consisting of 36 companies for 2017 and 2018 and 37 companies for 2019. Data analysis techniques used multiple linear regression analysis with firm value as the dependent variable, and green banking implementation, disclosure of corporate social responsibility as an independent variable. Based on the test results, it was found that the green banking implementation variable had a negative effect on firm value. Meanwhile, the variable of Corporate Social Responsibility disclosure has no effect on firm value.
Pengaruh Kompetensi Auditor erhadap Kualitas Audit (Survey Pada Auditor yang Lulus Kuliah Ketika Masa Pandemik Covid-19 dan Bekerja di Kantor Akuntan Publik Berafiliasi Internasional) Rendi Kusuma Natita; Ali Rahman Reza Saputra; Intan Pramesti Dewi
JSMA Vol 15 No 2 (2023): JSMA (Jurnal Sains Manajemen dan Akuntansi)
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi STAN IM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37151/jsma.v15i2.152

Abstract

Penelitian ini berupaya untuk mengetahui bagaimana Kompetensi Auditor mempengaruhi Kualitas Audit dan bagaimana Kualitas Audit dan Kompetensi berinteraksi. Populasinya adalah auditor dari perusahaan akuntan publik yang terkait atau berkolaborasi di seluruh dunia. Dengan menggunakan data primer yang bersumber dari kuesioner yang diajukan kepada respnden. Sementara sampel untuk diperoleh dengan menggunakan metode judgement sampling. Dengan data yang diolah sebanyak 80 data. Dihitung dengan menggunakan skala ukur ordinal dengan metode Skala Likert. Penelitian ini menujukkan hasil bahwa dan kompetensi audit secara simultan atau bersamasama berpengaruh signifikan secara positif terhadap Kompetensi audit.
PENGARUH REPUTASI KAP, AUDIT TENURE, KOMITE AUDIT, DAN TAX AVOIDANCE TERHADAP AUDIT REPORT LAG Nazwa Nurlistia Utami; Neni Maryani; Ali Rahman Reza Zaputra
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.11400

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Reputasi KAP, Audit Tenure, Komite Audit, dan Tax Avoidance terhadap Audit Report Lag pada perusahaan sektor Barang Konsumen non-primer tahun 2018–2022. Pengambilan sampel menggunakan purposive sampling sehingga diperoleh 19 perusahaan. Metode yang digunakan dalam penelitian ini adalah Regresi Linier Berganda dengan IBM SPSS 26. Hasil penelitian ini menunjukkan bahwa Reputasi KAP berpengaruh negatif terhadap Audit Report Lag, Audit Tenure dan Komite Audit tidak berpengaruh terhadap Audit Report Lag, dan Tax Avoidance berpengaruh positif terhadap Audit Report Lag. Sedangkan secara simultan Reputasi KAP, Audit Tenure, Komite Audit, dan Tax Avoidance berpengaruh terhadap Audit Report Lag. Hal ini menunjukkan bahwa ketika suatu perusahaan diperiksa oleh Kantor Akuntan Publik yang mempunyai reputasi baik, memiliki Komite Audit yang ahli dibidang Akuntansi atau Keuangan dan tidak terdapat indikasi Tax Avoidance maka akan mempersingkat pemeriksaan laporan keuangan. Penelitian ini memperluas literatur sebelumnya tentang Tax Avoidance terhadap Audit Report Lag dengan menambahkan tiga variabel lain karena penelitian yang dilakukan di Indonesia masih sedikit. Audit Report Lag diukur berdasarkan peraturan BEI mengenai peraturan penyampaian laporan keuangan yang belum banyak digunakan pada penelitian-penelitian sebelumnya.
The Evolution of Financial Fraud Detection Methods: A Systematic Review of Integration of Theory, Data Analytics, and Artificial Intelligence Zaputra, Ali Rahman Reza
International Journal of Global Operations Research Vol. 6 No. 3 (2025): International Journal of Global Operations Research (IJGOR), August 2025
Publisher : iora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47194/ijgor.v6i3.388

Abstract

Financial fraud is a persistent global threat that undermines the reliability of financial reporting, corporate governance, and economic stability. In Indonesia, recent high-profile cases such as the LPEI corruption scandal illustrate the limitations of existing fraud detection systems in identifying complex and concealed fraudulent behavior. The growing sophistication of fraud patterns, coupled with increased data volume and the digitization of financial systems, presents a significant challenge to traditional, manual-based detection methods. This highlights a critical gap in both theory and practice regarding how fraud is detected, interpreted, and prevented. This study aims to analyze and describe the evolution of financial fraud detection methods over the past decade and examine the role of Machine Learning (ML) and Explainable Artificial Intelligence (XAI) in enhancing accuracy and trust in financial fraud detection systems. A systematic literature review was conducted using the PICO framework, focusing on peer-reviewed articles published between 2019 and 2024 sourced from the Emerald Insight database. The results show a clear transition from traditional fraud detection approaches such as document analysis, field investigations, and interviews toward automated, data-driven techniques. The integration of ML algorithms, including Support Vector Machines, Random Forests, and unsupervised clustering, has improved fraud identification accuracy. Additionally, the use of XAI enhances model interpretability and stakeholder confidence by addressing the black-box nature of AI models. These technologies not only streamline detection processes but also reduce false positives and improve decision-making transparency. This research contributes to the literature by mapping the convergence of behavioral fraud theories and data science approaches. It also offers practical insights for organizations and auditors in developing adaptive, technology-integrated fraud detection frameworks that are both accurate and explainable.
The Effect of Auditor Competence and Independence on Audit Quality: The Moderating Role of Audit Fees (A Case Study of Public Accounting Firms in Bandung) NURSAID, Manurung Miranda Lidya; ZAPUTRA, Ali Rahman Reza
Journal of Governance, Taxation and Auditing Vol. 3 No. 4 (2025): Journal of Governance, Taxation and Auditing (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1493

Abstract

The purpose of this study is to evaluate various aspects of audit quality in Indonesia, with a particular emphasis on auditor competence, independence, and audit costs at public accounting firms in Bandung. A quantitative approach is applied using descriptive, associative, and causal methods. To collect data, auditors from 17 randomly selected public accounting firms were used as respondents in a closed-ended questionnaire based on a Likert scale. The data were analyzed using SEM-PLS techniques together with the SmartPLS 4 tool. The results of the analysis showed that auditor competence and independence greatly influence audit quality. Conversely, audit fees do not significantly affect audit quality, but they weaken the relationship between competence and audit quality. Meanwhile, audit fees do not moderate the relationship between independence and audit quality. These findings highlight the crucial role of auditor competence and objectivity in maintaining high audit quality, in line with Attribution Theory. Practically, companies should invest in improving auditor skills, ensure auditor independence, and establish audit fees that are fair and proportional. Future studies are encouraged to adopt a mixed-method approach.
Strategi Bertahan di Masa Pandemi Bagi UMKM Melalui Digital Accounting dan Digital Marketing Lestari, Dwi Indah; Adi, Patria Prasetyo; Mulyandini, Vita Citra; Saputra, Ali Rahman Reza; Natita , endi Kusuma
FLEKSIBEL: Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2021): Edisi Oktober 2021
Publisher : Fakultas Teknik Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/3z7p8e24

Abstract

Pandemi COVID 19 berdampak terhadap UMKM (Usaha Mikro Kecil dan Menengah) secara signifikan. Sejak awal tahun 2020, banyak UMKM yang gulung tikar. Tujuan dari kegiatan pengabdian pada masyarakat kali ini adalah membantu pelaku UMKM untuk bertahan dalam menghadapi pandemi. Aktivitas yang dilakukan merupakan kombinasi antara webinar dan aktivitas KKN yang dilakukan oleh mahasiswa Fakultas Ekonomi dan Bisnis Universitas Jenderal Achmad Yani. Sebagai hasil, pelaku UMKM dapat meningkatkan pangsa pasarnya melalui digital marketing. Selain itu, pelaku UMKM juga dapat menyusun laporan keuangan sederhana sehingga mereka dapat memonitor kondisi keuangan mereka dengan baik.
Analysis Of Bank Performance Before And After Covid 19 In Banking Companies Listed On Idx Romli; Zaputra, Ali Rahman Reza
International Journal of Science, Technology & Management Vol. 3 No. 2 (2022): March 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i2.465

Abstract

This study aims to analyze the banking performance before and after covid 19 in banking companies listed on the IDX. In this study, the banking performance indicators analyzed are the CAR (Capital Adequacy Ratio), BOPO (Operating Expenses to Operating Income), NIM (Net Interest Margin), LDR (Loan to Deposit Ratio), and ROA (Return On Assets). The sample used is banking companies listed on the Indonesia Stock Exchange (IDX) in 2019 and 2020 with the total of 43 banks. This study an event to examine the differences or changes in banking financial performance, before covid 19 and after covid 19. The data analysis technique used is the average difference test using SPSS program. Based on the test results, it was found that the COVID-19 pandemic caused the BOPO, NIM, LDR and ROA ratios to decrease or worsen, while the CAR ratio increased.
Peningkatan Kesadaran Lingkungan Melalui Edukasi Bank Sampah di Kelurahan Cibeber Kota Cimahi Ifan Wicaksana Siregar; R. Budi Hendaris; Ali Rahman Reza Zaputra; Rendi Kusuma Natita; Rakhmat Siraz; Dwi Indah Lestari; Muhammad Anggionaldi; Sofia Windiarti
BERBAKTI: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 03 (2026): ISSUE FEBRUARI
Publisher : PT. Mifandi Mandiri Digital

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

Abstract

Permasalahan sampah perkotaan di Kota Cimahi masih menjadi tantangan serius akibat tingginya volume sampah rumah tangga dan rendahnya tingkat pemilahan dari sumber. Kelurahan Cibeber merupakan salah satu wilayah yang belum memiliki sistem pengelolaan sampah berbasis komunitas yang berjalan optimal. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran lingkungan, pengetahuan, dan partisipasi masyarakat melalui edukasi serta penerapan bank sampah digital. Metode pelaksanaan menggunakan pendekatan partisipatif, edukatif, dan kolaboratif yang meliputi observasi lapangan, penyuluhan prinsip 3R (Reduce, Reuse, Recycle), pelatihan teknis bank sampah, penguatan kelembagaan, serta pengenalan sistem digital. Evaluasi dilakukan melalui pre-test dan post-test, observasi, serta wawancara. Hasil kegiatan menunjukkan peningkatan pemahaman peserta sebesar 42%, perubahan perilaku pemilahan sampah di tingkat rumah tangga, serta adopsi awal sistem pencatatan digital oleh masyarakat. Program ini membuktikan bahwa edukasi berbasis komunitas yang didukung digitalisasi mampu memperkuat kesadaran lingkungan, meningkatkan partisipasi warga, dan berpotensi mengurangi beban sampah ke TPA. Kegiatan ini diharapkan menjadi model pengelolaan sampah berbasis komunitas digital yang berkelanjutan dan dapat direplikasi di wilayah lain.
The Influence of Information Technology Based Audit Procedures and Audit Experience on Audit Quality Neni Maryani; Rendi Kusuma Natita; Ali Rahman Reza Zaputra
International Journal of Quantitative Research and Modeling Vol. 4 No. 4 (2023): International Journal of Quantitative Research and Modeling
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijqrm.v4i4.546

Abstract

The Ministry of Finance as one of the regulators in Indonesia has also issued regulation Number 186 /PMK.01/2021 concerning the Development and Supervision of Public Accountants which is effective on March 15 2022 (Janah et al., 2022). This regulation did not appear without reason. Several cases related to audited financial statements have occurred in recent years. Some of the financial reports that are cases include the financial reports of PT. Garuda Indonesia Tbk which was audited by the Public Accounting Firm Tanubrata Sutanto Fahmi Bambang and Partners which is also an international affiliated Public Accounting Firm, namely BDO International, where the financial reports of PT (Setiono et al., 2020).
GREEN BUT DECEPTIVE: GREENWASHING, ESG, AND FEMALE DIRECTORS ON FINANCIAL FRAUD Sabila, Nadiya Azka; Zaputra, Ali Rahman Reza
Jurnal Akuntansi Multiparadigma Vol 16, No 3 (2025): Jurnal Akuntansi Multiparadigma (Desember 2025 - April 2026)
Publisher : Universitas Brawijaya

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Abstract

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Co-Authors Adi, Patria Prasetyo Arief Darmawan Dwi Indah Lestari Fitri Nuraeni Ifan Wicaksana Siregar Intan Pramesti Dewi Jimmy Sanjaya Lestari, Dwi Indah Marlina Marlina Marlina Muhammad Anggionaldi Mulyandini, Vita Citra Natita , endi Kusuma Nazwa Nurlistia Utami Neni Maryani Neni Maryani Nunung Aini Rahmah NURSAID, Manurung Miranda Lidya Raden Budi Hendaris Rakhmat Siraz Rendi Kusuma Natita Rendi Kusuma Natita Rendi Kusuma Natita Romli Romli Romli Rudityana Danang Priatomo Sabila, Nadiya Azka Sofia Windiarti