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All Journal Journal of Accounting and Investment Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ilmiah Akuntansi Kesatuan Devotion: Journal of Research and Community Service International Journal of Education, Social Studies, And Management (IJESSM) International Journal of Economics, Business, and Entrepreneurship (IJEBE) International Journal of Asian Business and Management (IJABM) InJEBA : International Journal of Economics, Business and Accounting Assyarikah: Journal Of Islamic Economic Business JSEHT International Research Journal of Business Studies Indonesian Journal of Community Engagement Sultan Journal of Social Sciences & Humanities BEGAWI: Jurnal Pengabdian Kepada Masyarakat
Einde Evana, Einde
Universitas Lampung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Sustainability as A Strategy for Fraud Prevention in Universities: A Systematic Review Using PRISMA Ningsih, Nur Wahyu; Evana, Einde; Sudrajat
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4178

Abstract

Academic dishonesty, including plagiarism and data fabrication, remains a persistent challenge in higher education, driven by weak governance, low transparency, and limited stakeholder engagement, yet systematic evidence linking sustainability to fraud prevention is limited. This study aims to analyze how sustainability initiatives in universities mitigate academic misconduct and strengthen governance, transparency, and accountability. Using a Systematic Literature Review (SLR) following PRISMA guidelines, 119 Scopus-indexed articles (2014–2024) were identified, of which 53 met inclusion criteria focusing on sustainability integration in curricula, governance, and campus operations. Thematic analysis revealed that embedding sustainability in academic programs, implementing transparent reporting systems, fostering student and staff participation, and adopting eco-friendly technologies cultivates a culture of integrity, reducing plagiarism and data fabrication by 20–30%. Case studies from Europe, Asia, and Latin America demonstrate that sustainable governance frameworks enhance oversight, ethical behavior, and institutional resilience. These findings suggest that sustainability functions as a comprehensive approach to promoting academic ethics and accountability. By integrating sustainability holistically across operational and academic systems, universities can effectively prevent fraud, reinforce stakeholder responsibility, and contribute to higher education governance literature by providing empirical evidence that links sustainability adoption with improved institutional integrity.
Green Economy and Digital Marketing-Based Financial Management for MSMEs in Lampung Gamayuni, Rindu Rika; Evana, Einde; Gustiawaty Dewi, Fajar; Dharma, Fitra; Trisnani, Anggun
Indonesian Journal of Community Engagement Vol. 2 No. 1 (2025): (September) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v2i1.85

Abstract

This community service activity disseminates the research results of the project leader and is aimed at MSME partners in Lampung Province engaged in various business sectors, including handicrafts, snacks, culinary products, beverages, coffee, tapis, batik, and fashion. Green Economy-based financial management refers to a financial management concept that integrates environmental sustainability as a key component in achieving the Sustainable Development Goals (SDGs). Based on situation analysis and an initial survey, the main problems faced by MSMEs were identified as: (1) weak financial management, (2) limited product marketing through digital platforms, and (3) inadequate production waste management. The implementation method included situation analysis, capacity building through knowledge sharing and training, as well as monitoring and evaluation activities. The results of this program showed: (1) improved knowledge and understanding among participants regarding environmentally friendly financial management practices, (2) enhanced ability of MSMEs to market products through digital marketing, thereby increasing income and business continuity, and (3) better waste management practices using the 3R approach (reduce, reuse, recycle) to create value-added products. Overall, this activity has made a significant practical contribution by strengthening MSMEs’ capacity to apply sustainable financial management and digital marketing strategies that support long-term business resilience and environmental sustainability.
Analysis of Regional Financial Report Disclosure Factors: A Literature Review Ferryansah; Evana, Einde; Dharma, Fitra
International Journal of Asian Business and Management Vol. 2 No. 6 (2023): December, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v2i6.7231

Abstract

This research looks at various factors influencing regional government financial report disclosure in Indonesia. The method used is a literature review using the SINTA database with a publication period of ten years. The results show that good audit opinions, a high level of independence, and effective regional revenue management positively impact the disclosure of regional government financial reports. Other factors, such as political pressure, population size, and regional wealth, also play an important role in shaping transparency. Increasing openness of financial information at the regional level strengthens accountability and builds public trust in local government. Based on these findings, it is known that it is important for local governments to pay attention to factors such as audit opinion, level of independence, and revenue management to increase financial report disclosure. In addition, understanding political pressures, population size, and regional wealth is also needed to form effective transparency policies. Increasing the transparency of financial information at the regional level is expected to strengthen government accountability and build public trust, support good governance, and increase the efficiency of regional financial management
Characteristics of Independent Commissioners and Company Performance on the Quality of Sustainability Reports: A Literature Review Pratiwi, Bella Noviani; Evana, Einde; Oktavia, Reni
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 3 No. 3 (2023): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v3i3.188

Abstract

This study examines the intricate dynamics of sustainability reporting by investigating the influence of independent commissioners, company size, and performance on the quality of sustainability reports. Employing a literature review spanning the last decade and drawing insights from SINTA and Scopus databases, the analysis utilizes financial ratios such as leverage, liquidity, and profitability as key indicators. The results indicate a positive correlation between the number of independent commissioners and the quality of sustainability report disclosures, emphasizing their crucial role in enhancing transparency and oversight. Companies demonstrating a sincere commitment to sustainability, supported by adequate resources and integrated sustainability metrics, exhibit superior report quality. Additionally, larger firms consistently outperform their smaller counterparts, producing more comprehensive and higher-quality sustainability reports. The implications underscore the significance of strategic balance, irrespective of company size, between financial and sustainability considerations for optimal reporting credibility and impact.
Pengaruh Kinerja Keuangan Perbankan terhadap Return Saham pada saat Pandemi Covid-19 Nabila Zara Zettira; Evana, Einde; Rizki Eka Putri, Widya
Jurnal Ekonomi Syariah dan Pariwisata Halal Vol 1 No 1 (2022): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jseht.v1i1.36

Abstract

This study aims to see the impact by Covid-19 on the economic. This study purpose to see the success of various government regulations and policies to contain the negative impacts on the economy as well as to seek economic recovery. The method used in this study is a quantitative research method, while the source of data used in this study is secondary data. This study uses secondary data from the 2019-2021 financial statements. The population in this study are conventional banking companies listed on the Indonesia Stock Exchange. The determination of the sample in this study amounted to 102 using the type of purposive sampling method. The data were analyzed using descriptive statistical tests, classical assumption tests, multiple regression analysis, F test model feasibility, and test T. The results of the research, show that the CAR, BOPO, LDR ratios have a positive influence on stock returns, NPL and ROA have no effect on stock returns, while Economic Conditions have a negative effect on stock returns during Covid-19.
Implementasi Good Corporate Governance Pada Perusahaan Sector Consumer Goods Industry dan Pengaruhnya Terhadap Tax Avoidance Asy Syuaroh, Asy Syuaroh; Evana, Einde; Putri, Widya Rizki Eka
Sultan Journal of Social Sciences and Humanities Vol. 3 No. 2 (2024): Sultan Journal of Social Sciences & Humanities
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/sultan.v1i2.95

Abstract

This study aims to examine the effect of the good corporate governance on tax avoidance. This study focused on consumer goods industry companies listed on the Indonesia Stock Exchange in 20162020. This research is motivated by the phenomena about tax avoidance. Good corporate governance in this study uses proxy of the institutional ownership, independent board of commissioners, audit committee, and the audit quality as independent variables. The dependent variable is the tax avoidance measured using the cash effective tax rate (CETR) companies are paying taxes divided by income before income taxes. The sample in this study were 148 obtained from the purposive sampling method. The analysis technique used in this research is multiple linear regression analysis. From these results it can be seen that the audit committee has a significant negative effect on tax avoidance. Institutional ownership and the audit quality has no significant effect on tax avoidance, while the independent board of commisssioners has positive effect on tax avoidance
EMPOWERMENT UMKM BANDAR LAMPUNG MELALUI PROGRAM E-CASM (E-COMMERCE AND SOCIAL MEDIA) SEBAGAI UPAYA PERLUASAN PASAR GUNA MENINGKATKAN PENDAPATAN UMKM Oktavia, Reni; Alvia, Liza; Gustiawaty Dewi, Fajar; Evana, Einde
BEGAWI : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2024): Volume 2 - Nomor 2 - Juli 2024
Publisher : Faculty of Economics and Business Lampung University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/begawi.v2i2.40

Abstract

This activity discusses how MSMEs use e-commerce and social media to market their products. Through this activity, it is hoped that it can create a wider market share so that it can increase the income of MSME players. Apart from that, at the same time, MSMEs are becoming more innovative and creative in developing their businesses. The target of this activity is MSMEs in 7 sub-districts of Bandar Lampung City who are still not utilizing e-commerce and social media and are ready to develop their businesses more widely using digital platforms. The method used consists of 3 stages, namely the preparation stage, process stage and evaluation stage. The benefit of this activity is to provide knowledge to MSME players about the use of e-commerce and social media. This activity will also provide an opportunity for MSMEs to network with other business actors and learn from their experiences. Participants will be given hands-on training on how to use e-commerce platforms and social media to market their products. So the expected output is that participants can better understand the use of e-commerce and the role of digital marketing through social media
PENGUATAN KOMPETENSI AKUNTANSI KEUANGAN DI BLUD PUSKESMAS: IMPLEMENTASI STANDAR AKUNTANSI DAN PRAKTIK TERBAIK MELALUI PELATIHAN INTENSIF Evana, Einde; Widya Rizki Eka Putri; Desriani, Neny
BEGAWI : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2025): Volume 3 - Nomor 2 - Juli 2025
Publisher : Faculty of Economics and Business Lampung University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/begawi.v3i2.53

Abstract

Workshop penyusunan laporan keuangan Badan Layanan Umum Daerah (BLUD) Dinas Kesehatan Kabupaten Mesuji diselenggarakan untuk meningkatkan pemahaman dan kemampuan pengelola keuangan dalam mengelola keuangan sektor publik. Workshop yang berlangsung di Hotel Sheraton, Bandar Lampung, pada tanggal 10 September 2024 ini bertujuan membantu staf BLUD dalam menyusun laporan keuangan yang akurat sesuai dengan standar regulasi yang berlaku. Workshop ini memberikan wawasan penting mengenai prinsip-prinsip akuntansi yang berlaku khusus untuk BLUD serta langkah-langkah praktis dalam penyusunan laporan keuangan. Peserta yang terdiri dari 50 pejabat dinas kesehatan, auditor, dan akuntan aktif berdiskusi serta mengikuti latihan praktis. Keberhasilan workshop ini tercermin dari peningkatan kesadaran akan kepatuhan serta akurasi dalam pelaporan keuangan.
THE EFFECT OF BETA DETERMINATION ON THE PERFORMANCE OF SHARIA AND NON-SHARIA STOCK PORTFOLIOS USING THE REWARD TO DIVERSIFICATION APPROACH: A STUDY OF THE INDONESIAN STOCK EXCHANGE Tania, Atika; Evana, Einde; Prasetyo, Trijoko
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3474

Abstract

Introduction: Islamic finance is growing rapidly worldwide, as evidenced by the performance of sharia-compliant indices in countries such as Bangladesh and the Dow Jones Islamic Index. The number of Sharia stock investors in Indonesia is also increasing; therefore, it is vital to understand the performance of Sharia stock portfolios and the systemic risks that affect them. The purpose of this study is to examine the effect of beta on the performance of Sharia and non-Sharia stock portfolios in Indonesia.Methods: The research method used is quantitative, with data sources from Yahoo Finance and the IDX website. Beta is a systematic risk that determines the level of portfolio return. The betas used are market beta, accounting beta, fundamental beta, and macroeconomic beta.Results: The simultaneous multiple linear regression indicates that beta has a significant effect on stock portfolio performance. Meanwhile, accounting beta and fundamental beta partially affect the performance of Sharia stock portfolios, while fundamental beta and macroeconomic beta affect the performance of non-Sharia stock portfolios. The difference test between the two performances shows that there is no significant difference between Sharia and non-Sharia stocks. Keywords: Systemic risk, Return, Stock Portfolio Performance
Pembentukan Portofolio Saham Optimal Berbasis Model Sharpe Tania, Atika Lusi; Yudistira, Era; Evana, Einde; Prasetyo, Trijoko; Afrita, Winda Nur; Baradewa, Fajar; Pujianto, Husna Nur
Assyarikah: Journal of Islamic Economic Business Vol 6, No 2 (2025): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v6i2.2529

Abstract

The purpose of this study is to analyse how to optimise Islamic stock portfolios in Indonesia using the Sharpe model. Most studies only focus on comparing Sharpe ratios between portfolios without exploring in depth the geometric structure of the relationship between return and risk. Many studies assume stable capital market conditions. This model considers the dynamics of return and risk movements as well as the Sharpe angle and the use of Excel Solver. Most studies discuss conventional stocks, while this study examines sharia stocks. Based on calculations using Excel Solver, two assets with the largest angles, meaning the best performance, were obtained. The best stock combination using the Sharpe method was obtained with a code of 70% and 30%. This study contributes to the development of portfolio management literature by offering a geometric perspective in stock performance analysis based on the Sharpe model, particularly for sharia stocks in Indonesia.
Co-Authors Afrita, Winda Nur Amelia, Yunia Apriana, Yulia Asy Syuaroh, Asy Syuaroh Atika Lusi Tania, Atika Lusi Baradewa, Fajar Cahya M, Intan Dharma, Fitra Farichah, Farichah Ferryansah Gamayuni, Rindu Rika Gustiawaty Dewi, Fajar Idris, Agus Zahron Liza Alvia Mega Metalia, Mega Mirfazli, Edwin Nabila Zara Zettira Neny Desriani Ningsih, Nur Wahyu Oktavia, Reni Pamela, Inge Lucky Prasetyo, Trijoko Pratiwi, Bella Noviani Pujianto, Husna Nur Putri, Widya Rizki Eka Rizki Eka Putri, Widya Silvia Thiono, Silvia Siti Aisyah Sudrajat Syaipudin, Usep Tania, Atika Tri Joko Prasetyo Trisnani, Anggun Tudor, Adriana Tiron Utama, Fikri Rizki Utami, Dyah Resti Widya Rizki Eka Putri Yudistira, era Yuliansyah