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All Journal AKUNTABILITAS JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Pendidikan Akuntansi (JPAK) Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Akuntansi dan Perpajakan KEUNIS Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Ilmiah Akuntansi dan Finansial Indonesia JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Akurasi : Jurnal Studi Akuntansi dan Keuangan Accounting Global Journal Jurnal Akademi Akuntansi (JAA) Jurnal Ilmiah Manajemen Kesatuan Jurnal Adat dan Budaya Indonesia Eksos DEDIKASI PKM Jurnal Eksplorasi Akuntansi (JEA) Abdimisi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) ABDI EQUATOR Akuntansi dan Teknologi Informasi JCA (Jurnal Cendekia Akuntansi) Accounting Research Unit (ARU JOURNAL) Journal of Management and Business Jurnal Akuntansi AKUNESA Jurnal Akuntansi Keuangan dan Bisnis Economic Reviews Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Bukit Pengharapan Jurnal Sastra Indonesia Jurnal Akuntansi JURALINUS JURDIASRA Jurnal Akuntansi Jurnal Studi Akuntansi Pajak Keuangan Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Rafles Ginting
Department Of Accounting, Universitas Tanjungpura, Pontianak, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS BENEISH RATIO INDEX: BERPERANKAH DALAM MENDETEKSI KECURANGAN PADA PELAPORAN KEUANGAN? ANALISIS BENEISH RATIO INDEX: BERPERANKAH DALAM MENDETEKSI KECURANGAN PADA PELAPORAN KEUANGAN? rafles ginting; Nicholas Christiansen; Ines Hanida; Julyanne Gracia Irawan
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 1 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i1.260

Abstract

This study aims to determine the percentage of fraud in the financial reporting of construction companies, specifically WSKT and WIKA. Categorizing construction companies including manipulators, non-manipulators or gray companies from 2018-2022. The parameter index used is DSRI, GMI, AQI, SGI, TATA, DEPI, SGAI, and LVGI. The data collection method used is documentation. The population taken was 6 companies which used 5 annual financial data on each company so that the total was 30 data listed on the IDX. Data analysis uses descriptive quantitative analysis with the Beneish Ratio Index ratio. Data sources are obtained through the company's official website and the Indonesia Stock Exchange (IDX). The sample in the study used was purposive sampling. The results of this study indicate that the Beneish M-Score calculations of the two companies indicate manipulation of their financial reporting. The novelty of this research lies in the focus of research and the completeness of the Beneish M-Score calculation where researchers focus on WSKT and WIKA as the main point in the discussion where there is no research that focuses on the companies studied along with calculations that only use 5 calculations.
Studi fenomenologi tentang mental accounting: pandemi versus endemi dalam se-buah analogi pengelolaan uang saku Ginting, Rafles; Anugrah, Wan Roky; Yunita, Khristina
AKUNTABEL: Jurnal Ekonomi dan Keuangan Vol. 19 No. 4 (2022): Desember
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jakt.v19i4.12275

Abstract

Sebuah Studi Fenomenologi Tentang Mental Accounting: Pandemi Versus Endemi dalam Sebuah Analogi Pengelolaan Uang Saku. Penelitian ini bertujuan untuk menemukan dan menjabarkan perbedaan perilaku mahasiswa saat pandemi dan saat endemi berlangsung dari sisi pengelolaan keuangan karena mahasiswa tentunya memiliki perbedaan perilaku terhadap kedua hal tersebut, terutama dalam pengeluaran uang mereka selama pandemi ataupun endemi berlangsung. Metode yang digunakan dalam penelitian ini adalah kualitatif dalam ranah interpretif dan analisis data deskriptif. Hasil penelitian ini menunjukkan kecenderungan mahasiswa untuk boros dalam karena kebosanan selama pandemi berlangsung. Diantara mereka juga mengalami pengurangan pengeluaran dibandingkan biasanya karena mereka tidak perlu memikirkan hal-hal lain karena orang tua yang mengatur hal-hal tersebut. Sedangkan pada saat endemi, efek samping berupa inflasi membuat para mahasiswa mengalami kesulitan dan lebih berhati-hati dalam mengolah keuangan mereka.
EFEK MODERASI KOMPETENSI SDM TERHADAP PENGARUH PENYAJIAN LAPORAN KEUANGAN, AKSESIBILITAS, SISTEM PENGENDALIAN INTERNAL PADA AKUNTABILITAS KEUANGAN PEMERINTAH DAERAH KABUPATEN KAPUAS Verra Rizki Amelia; Ricky Yunisar setiawan; Rafles Ginting; Astri Dyastiarini
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 10 No. 1 (2026): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v10i1.9369

Abstract

Akuntabilitas keuangan mencerminkan kemampuan pemerintah dalam mengelola sumber daya publik secara transparan dan bertanggung jawab. Hal ini melibatkan penyajian laporan keuangan yang akurat, pengendalian internal yang efektif, serta aksesibilitas informasi keuangan kepada masyarakat. Penelitian ini bertujuan untuk menganalisis efek moderasi kompetensi sumber daya manusia (SDM) terhadap pengaruh penyajian laporan keuangan, aksesibilitas, dan sistem pengendalian internal pada akuntabilitas keuangan pemerintah daerah Kota Palangkaraya. Penelitian ini dikembangkan dalam paradigma positivistik dengan pendekatan kuantitatif menggunakan structural equation model (SEM) untuk menganalisis data penelitian. Sebanyak 120 data diperoleh melalui survei yang disebarkan kepada pegawai pemerintah Kota Palangkaraya yang bekerja di bidang keuangan. Temuan penelitian menunjukkan bahwa penyajian laporan keuangan, aksesibilitas dan pengendalian internal secara parsial berpengaruh positif dan signifikan terhadap akuntabilitas keuangan. Kompetensi SDM sebagai variabel moderasi memperkuat pengaruh penyajian laporan keuangan, aksesibilitas dan pengendalian internal terhadap akuntabilitas keuangan. SDM yang kompeten meningkatkan akuntabilitas keuangan karena mereka mampu mengidentifikasi transaksi keuangan dan menyajikannya dalam laporan keuangan yang mudah dipahami, andal dan akurat. SDM yang kompeten juga mampu mengidentifikasi dan menilai risiko-risiko yang mungkin terjadi dalam pengelolaan keuangan.
Driving ESG Performance through Green Finance and Digital Transformation: The Strategic Role of CEO Foreign Experience Tabah Rizki; Rafles Ginting; Windy Jatmika; Andi Amri
KEUNIS Vol. 14 No. 2 (2026): JULY 2026
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v14i2.6983

Abstract

Globalization requires companies to integrate sustainability principles into their strategies to fulfil their environmental, social, and governance (ESG) commitments. This study examines green finance and digital transformation as complementary drivers of ESG performance in the ASEAN manufacturing sector, with CEO foreign experience as the moderating variable. Data were obtained from recent post-pandemic empirical evidence in emerging Southeast Asian markets from 2019 to 2023 and analyzed using the PLS technique. The results show that ESG performance is positively and significantly influenced by green finance and digital transformation, with CEO foreign experience strengthening these relationships. This study contributes theoretically by extending the ESG and strategic leadership literature through a leadership contingency perspective, highlighting how global exposure of the management enhances sustainability outcomes. The findings have a practical implication that ASEAN manufacturing companies should incorporate sustainable finance strategies, accelerate digital transformation, and prioritize globally experienced leadership to improve their long-term corporate sustainability performance.
Understanding Local Wisdom Values in Preventing Fraud: Evidence from Traditional Village Governance in Bali Anton Robiansyah; Pesi Suryani; Rafles Ginting
Jurnal Dinamika Akuntansi dan Bisnis Vol. 13 No. 1 (2026): March 2026
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v13i1.951

Abstract

Fraud in village governance undermines accountability and public trust. This study explores how local wisdom in Balinese adat villages contributes to fraud prevention. Using a phenomenological approach, data were collected through in-depth interviews with six informants from three adat villages and supported by document analysis. The findings show that Tri Hita Karana, ngayah, and awig-awig strengthen transparency, collective responsibility, community participation, and accountability. Religious values, including Karma Phala and Tri Kaya Parisudha, reinforce ethical behavior and self-regulation. Thus, with formal governance controls, these values create a multi-layered accountability system that discourages fraudulent behavior. The study highlights the importance of integrating local wisdom into governance and accounting practices to strengthen fraud prevention in traditional village governance.
ESG, Corporate Governance, and Firm Value in Emerging Markets Lusy; Rafles Ginting; Yustinus Budi Hermanto
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4136

Abstract

Firm value remains a critical research focus as rising sustainability pressures and growing investor attention to ESG practices continue to shape market assessments of corporate performance. This study investigates the effect of environmental, social, and governance practices on firm value, with Corporate Governance, particularly audit committee size, as a mediating variable in Indonesian publicly listed companies from 2018 to 2023. Using a quantitative approach with Partial Least Squares–Structural Equation Modeling (PLS-SEM), the research examines the interplay between ESG, governance mechanisms, and value creation. The results reveal that ESG has a significant positive impact on Tobin’s Q, highlighting its role as a value-creation strategy. In contrast, audit committee size shows negative effect on firm value, emphasizing that effectiveness matters more than the number of members. Mediation analysis indicates that the audit committee weakens the relationship between ESG and firm value through a suppressor effect, suggesting that ineffective governance may reduce the credibility of ESG benefits. These findings are discussed within the frameworks of stakeholder theory, signaling theory, and the resource-based view, reinforcing that sustainable value creation requires ESG to be integrated with effective governance mechanisms.
UNVEILING THE FUTURE OF ARTIFICIAL INTELLIGENCE TECHNOLOGY: IS THE ACCOUNTANT GENERATION READY? Elga Yulindisti; Ardimansyah Ardimansyah; Fiqih Yusril Mahendra; Rafles Ginting
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.627

Abstract

The rapid development of Artificial Intelligence (AI) has significantly impacted the accounting sector, creating both opportunities and challenges for professionals and students. This study analyzes the readiness of accounting students and practitioners in Indonesia to adopt AI technologies, focusing on their Artificial Intelligence Technology Readiness (AITR). Using the Theory of Planned Behavior (TPB) framework, the study examines the influence of practitioner status, age, gender, technology skill level (TSL), and location on AITR. Data from 100 respondents (students and practitioners) were collected through surveys and analyzed using multiple linear regression with bootstrapping. The research found that students have higher AITR than practitioners, with TSL emerging as the most significant factor. Age, gender, and location show no significant effects. These findings highlight the need for curriculum reforms integrating AI-related skills and practical experiences to meet industry demands. This study provides valuable insights for educators and policymakers to enhance the competencies of future accountants in AI-driven workplaces.
Mental Accounting dan Dilematika Culture Shock Transisi Perkuliahan Online Ke Offline: Studi Fenomenologi Mahasiswa Perantauan Liliana Cindy; Markus Uhun; Petra Ananda Maryono; Rafles Ginting; Khristina Yunita
Jurnal Akuntansi Publik Nusantara Vol. 2 No. 1 (2024): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v2i1.111

Abstract

Culture Shock is defined as an excessive feeling of fear and anxiety when in a new environment. This dilemma is experienced by overseas students when lectures are conducted offline, namely how students who come from outside pontianak manage their finances and habits during online lectures. The purpose of this study is to determine how mental accounting affects overseas students directly or indirectly in managing their finances while attending offline lectures. Data collection was carried out using the In-Depth Interview method, Observation, Audio-Visual Material. While data analysis uses data reduction, data presentation, and conclusion drawing. The research sample used 10 accounting students in semester 7 who came from outside of pontianak. The results showed findings that mental accounting is indirectly applied by overseas students by recording, and grouping expense items
Praktik Fraud Accounting dan Benang Kusut Pemicu Kebiasaan Game On Paper: Studi Fenomenologi pada Organisasi Sektor Publik Dewi Putri; Ema Fritania; Robinsen Kwe; Rafles Ginting
Jurnal Akuntansi Publik Nusantara Vol. 2 No. 2 (2024): Jurnal Akuntansi Publik Nusantara (JURALINUS), Juli - Desember 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v2i2.119

Abstract

The purpose of this research is to analyze and evaluate the factors that trigger fraud accounting practices in the form of game on paper habits. This type of research uses qualitative narrative using the main data through observation, in-depth interviews and documentary research, this research describes what triggers the habit of gaming on paper. The purpose of this study is to analyze the triggers of fraud accounting practices in the form of game on paper habits. Based on the results of research and discussion related to the disclosure of game on paper fraud culture, it can be concluded that this research provides an overview of the events experienced regarding the tradition of manipulating notes or evidence of financial transactions so that it becomes a habit and can be found in organizations. Internal controls that need to be implemented to minimize fraud are forming a special audit team for student organizations, conducting regular internal audits, conducting socialization related to harassment from fraud accounting, and designing a validation system for proof of transaction activities in student organizations.
Revealing the Meaning of Indonesian Cryptocurrency Investment Decisions Based on Mental Accounting: A Phenomenological Study Ginting, Rafles; Crystopher, David; Yunita, Khristina
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 1: March 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i1.18042

Abstract

Mental accounting is in the form of a series of cognitive operations used by individuals to code, categorize and evaluate their financial activities which is a development of prospect theory, where each individual has a tendency to classify money into certain groups according to a criterion. From this background, the researcher has the main objective of this study, which is to find out the meaning of mental accounting for the investment decisions of Indonesian cryptocurrency investors. Mental accounting may have some kind of meaning on investment decisions, especially cryptocurrencies, so this study aims to find out what leads to mental accounting in Indonesian cryptocurrency investors. This research method uses a qualitative phenomenological approach with in-depth interview primary data. The results show that the application of mental accounting helps investor in managing portfolios and finances, but anomalies in mental accounting and prospect theory can make investors make high-risk investment decisions and are prone to causing losses.
Co-Authors Abdullah, Mei K. Aditya, Dimas Ahmadi, Lusiana Putri Albert Nicodemus Sinukaban Anandita, Rissa Andi Amri Andini, Febryanti Anggraeni, Windi Ariesty Anton Robiansyah Anugrah, Wan Roky Arafah, Arfina Ardimansyah Ardimansyah . Ardimansyah Ardimansyah Ardimansyah Ardimansyah Ardimansyah Ardimansyah Arwanda, Febry Astri Dyastiarini Asyifa, Suci Auriel Ladisma Ragasiwi Ayu Puspitasari Ayu Puspitasari, Ayu Berlianti, Reinanda Bucek Jalu Prasetyo Arjuna Budianto Budianto Christiansen, Nicholas Citra Puspa Permata Crystopher, David Darmawan, Yongki Daurrohmah, Eka Wirajuang David Crystopher David Crystopher Deby Anggun Sari deki Irawan Dewi Putri Dwi Prihatini Dwi Sulistiani Eirene Maharani Putri Purba Elga Yulindisti Ema Fritania Erlyna Tri Rohmiatun Ersyafdi, Ilham Ramadhan Eryska Apriwulandari Fariza, Ade Fatia Nur Faujiah Faujiah, Fatia Nur Fauzia, Nur Rahma Febryanti Andini Felicia Novi Simanjaya Fera Damayanti FERI YANTO Ferrina Ermalina Rumbik, Ferrina Ermalina Rumbik Fiqih Yusril Fiqih Yusril Mahendra Gaol, Lasando Lumban Gloria Noviana Harry Mukti, Aloysius Harry Setiawan Harry Setiawan Helma Malini Helma Malini Ibnu Aswat Inayah, Mayadatul Ines Hanida Irawan, Julyanne Gracia Irawati, Wiwit Irvin Nicholas Jallow, Ousman Jatmika, Windy Jaya, Antholyn Thian Jihan Rafida Muntaz Julyanne Gracia Irawan Kadek Pranetha Prananjaya, Kadek Pranetha Karlina Feby Anastasia Astuti Kharisma, Nuri Ayu Khristina Khristina Khristina Yunita Khristina Yunita Kristianty, Cesilia Monika Laire, Wahyu Laksana Caesar Lang, Teressa Lestari Lestari Liliana Cindy Liona Efrina S Lusy Lusy Margaretha Margaretha Markus Uhun Marpaung, Oktavia Mochammad Ilyas Junjunan Muhsin Muhsin Mulyani Mulyani Nicholas Christiansen Nicholas, Irvin Nina Febriana Dosinta Noviani, Elisabet Dwi Novita Novita Novita Novita Nur Fitriana Hamsyi Nur Fitriana Hamsyi Oktrivia, Chintami P. S., Robby Apriant Pesi Suryani Petra Ananda Maryono Pratama, Muhammad Rahmadi Purba, Julianto Setya Putra, Ade Julianto Setya Putri, Nenden Maharani Cempaka Putri, Valencia Limarga Rahadatul Aishy Ricardo, William Nanda Ricky Yunisar Setiawan Ricky Yunisar setiawan Riki Angkawijaya Rissa Anandita Rizky Firmansyah Robiansyah, Anton Robiansyah, Anton Robinsen Kwe Rudi Kurniawan Rudy Kurniawan Rudy Kurniawan Rumaizha, Riri Rusliyawati Saputra, Diva Dwi Saputra, Ricky Sara Sara Sara, Sara Sari Rusmita Sari, Dian Wulan septiani Shelly Laravida Slindri Sridewi Suryani, Pesi Swasti Putri, Ika Syarif M. Helmi Tabah Rizki Tengku Hafiza Teressa Lang V. Ananta Wikrama Tungga Dewi V. Ananta Wikrama Tungga Dewi V.Ananta Wikrama Tungga Dewi Verra Rizki Amelia Wan Roky Anugrah Widianti, Widianti Widiyati, Dian Windy Jatmika Wukuf Dilvan Rafa Yantiana, Nella Ynita, Khristina Yustinus Budi Hermanto