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All Journal Journal of Economic, Bussines and Accounting (COSTING) Proceeding of National Conference on Accounting & Finance
Acynthia Ayu Wilasittha
Universitas Pembangunan Nasional “Veteran” Jawa Timur
Economics, Econometrics & Finance

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Analisis Bibliometrik Kasus Korupsi Pelaksanaan APBD Fatma Yunita Aprilia; Safiah Allisa; Dewi Suryanita Pratiwi; Luluk Desva Fitriah; Mirna Mendrofa; Ajeng Puspa Wardani; Indrawati Yuhertiana; Acynthia Ayu Wilasittha
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis alur penelitian korupsi pada pelaksanaan APBD secara sistematis. APBD merupakan bentuk kepercayaan rakyat kepada pemerintah melalui DPRD dalam meningkatkan kesejahteraan masyarakat dan pelayanan untuk masyarakat. Pada hasil penelitian yang dilakukan Indonesia Corruption Watch (ICW) terdapat penyalahgunaan APBD paling banyak digunakan oleh kepala daerah. Penelitian ini menggunakan data blibliography yang dikumpulkan menggunakan aplikasi Publish or Perish 8 dengan website google scholar sebagai database pengambilan data. Data dianalisis menggunakan metode bibliometrik dengan menggunakan aplikasi VOSviewer. Berdasarkan hasil analisis agregasi bibliografi menggunakan VOS Viewer dapat dikelompokkan menjadi lima klaster. Didapatkan hasil hubungan antara pelaksanaan APBD dengan tindak pidana korupsi yang dilakukan pejabat daerah, hubungan antara pelaksanaan APBD di sektor publik dengan pejabat pelaksana dana APBD, hubungan tindakan nepotisme terhadap dana desa atau APBD di suatu daerah, hubungan antara sektor publik di Indonesia dengan pejabat publik yang korupsi, dan hubungan pengawasan DPRD terhadap dana APBD.
Pengaruh Literasi Keuangan, Gaya Hidup, Dan Financial Distress Terhadap Perilaku Keuangan Mahasiswa Akuntansi UPN Veteran Jawa Timur Reza Afrizal Rachman; Indrawati Yuhertiana; Acynthia Ayu Wilasittha
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (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.v7i4.10585

Abstract

This research aims to determine the influence of financial literacy, lifestyle and financial distress on the financial behavior of Accounting students at UPN Veteran East Java. The type of data used in this research uses primary data originating from respondents' answers obtained from questionnaires distributed to all Accounting students at UPN Veteran East Java totaling 93 respondents with a sampling technique using a simple random sampling formula. This research uses a quantitative type of research with PLS as the test tool. Research findings show that financial literacy, lifestyle and financial distress contribute to the financial behavior of Accounting students at UPN Veteran East Java.
Moderasi Manajemen Laba Pada Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Ireva Suryananingtyas; Rida Perwita Sari; Acynthia Ayu Wilasittha
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (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.v7i4.10719

Abstract

The aim of this study was to ascertain the relationship between Good Corporate Governance and Corporate Social Responsibility and financial performance when earnings management was employed as a moderator. A quantitative methodology is used to conduct the research. Listed on the IDX during the period 2020-2022, consumer non-cyclicals companies comprised the research samples. This inquiry has made use of secondary data. The sample technique employed in this experiment was purposeful sampling. Data analysis for this study was done using PLS-SEM, which was assessed using WarpPLS 7.0. The outcomes of the study indicate that neither CSR nor GCG can influence financial performance, nor can earnings management act as a moderate between GCG and financial success. However, the influence of GCG on financial performance can be moderated by earnings management.
Determinan Fraudulent Financial Reporting Pada Perusahaan Jasa Transportasi Dan Logistik Di Indonesia Putri Maulidyah; Rida Perwita Sari; Acynthia Ayu Wilasittha
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (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.v7i5.11372

Abstract

Penelitian ini bertujuan mengevaluasi dampak fraud hexagon terhadap fraudulent financial reporting. Analisis data dilakukan menggunakan bantuan software WarpPLS. Sampel terdiri dari 13 perusahaan jasa transportasi dan logistik yang terdaftar di BEI. Temuan ini mengindikasikan bahwa opportunity, rationalization, dan capability berpengaruh pada fraudulent financial reporting. Sebaliknya, pressure, ego, dan collusion tidak berpengaruh pada fraudulent financial reporting. Oleh karena itu, strategi untuk memperkecil adanya praktik fraudulent financial reporting harus dilakukan adanya pengawasan yang tepat dalam suatu perusahaan.
Co-Authors Ajeng Puspa Wardani Dewi Suryanita Pratiwi Fatma Yunita Aprilia Indrawati Yuhertiana Ireva Suryananingtyas Luluk Desva Fitriah Mirna Mendrofa Putri Maulidyah Reza Afrizal Rachman Rida Perwita Sari Safiah Allisa