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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Journal Of Management Science (JMAS) International Journal of Economics Development Research (IJEDR) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian Kepada Masyarakat Ungu ( Abdi Ke Ungu) Jurnal Abdimas Bina Bangsa Jurnal Akuntansi dan Keuangan (JAK) Journal of Accounting and Digital Finance PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS PERADABAN JOURNAL of ECONOMIC and BUSINESS Jurnal Manajemen, Akuntansi, Ekonomi Indonesia Accounting Research Journal Indonesian Journal of Health Research and Development Jurnal Pendidikan Teknologi Informasi (J-Diteksi)
Mulyono, Andi
Program Studi Akuntansi, Universitas Aisyah Pringsewu, Lampung, Indonesia
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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The Relationship Between Animal Protein Consumption Patterns and the Incidence of Anemia in Adolescent Girls at MTS Darul Hidayah Sriminosari, East Lampung Junita, Dera Elva; Kristiana, Betty Leli; Wati, Desti Ambar; Pratiwi, Amali Rica; Mulyono, Andi
Indonesian Journal of Health Research and Development Vol. 2 No. 1 (2024): Indonesian Journal of Health Research and Development
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/ijhrd.v2i1.161

Abstract

MTs Darul Hidayah is one of 7 schools whose teenage girls experience anemia at the highest rate of 70% in the Labuhan Maringgai Community Health Center Nutrition Program. The condition of iron nutritional anemia is caused by several interrelated factors, including the insufficient amount of iron in food due to low consumption of animal protein sources. Therefore, research was conducted which aimed to analyze the relationship between animal protein consumption patterns and the incidence of anemia in young women at MTs Darul Hidayah. The type of research is quantitative with an analytical survey method using a cross sectional design approach. The research was carried out in December 2022 at MTs Darul Hidayah. Sampling was carried out by purposive sampling. The population in this study were all 101 young women at MTs Darul Hidayah classes VII, VIII and IX. The total sample after screening was 69 young women who had anemia, where each class had a sample to represent and meet the inclusion criteria. Data on animal consumption patterns was obtained using the FFQ (Food Frequency Questionnaire) Form. Hemoglobin levels were measured using a Family Dr. The statistical test used for analysis is the Fisher Exact Test. The research results show that 69.6% of young women never consume animal protein, 53.6% have chronic energy deficiency and 55.1% have moderate anemia. The results of the statistical test analysis show that there is a relationship between animal protein consumption patterns and the incidence of anemia in young women at MTs Darul Hidayah Sriminosari East Lampung with a p-value = 0.007 (p-value <0.05). So, it is concluded that there is a relationship between animal protein consumption patterns and the incidence of anemia in young women at MTs Darul Hidayah.
APAKAH STRUKTUR KEPEMILIKAN MEMPENGARUHI PENGHINDARAN PAJAK? BUKTI EMPIRIS DARI PASAR MODAL INDONESIA Fuadi, Fauzan; Sawirti, Riska Agi; Agustina, Fitria Fertha; Mulyono, Andi; Pratiwi, Ratih Tiyas
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.2053

Abstract

Tax avoidance is an effort by company management to reduce tax payments. This study aims to examine the relationship between ownership structure and tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. Furthermore, this research divides ownership structure into five variables, namely managerial ownership, institutional ownership, family ownership, government ownership, and foreign ownership. The study utilizes secondary data with a purposive sampling approach and selects a total of 300 firm-year observations. Regression analysis is employed to test the research hypotheses. The results of the study indicate that managerial, foreign, and family ownership structures have an impact on tax avoidance Keywords: Tax Avoidance, Ownership Structure, Family Ownership, Managerial Ownership, Foreign Ownership
Pengembangan Media Pembelajaran Video Instruksional Materi Pengukuran Kinerja Organisasi Sektor Publik pada Mata Kuliah Akuntansi Sektor Publik Yudha Pratama, Rendy; Pramajaya, Jamilah; Mulyono, Andi; Nuruhidin, Ahmad; Ardhy, Ferly
Jurnal Pendidikan Teknologi Informasi (J-Diteksi) Vol. 3 No. 2 (2024): Jurnal Pendidikan Teknologi Informasi (J-Diteksi)
Publisher : Universitas Aisyah Pringsewu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30604/diteksi.v3i2.1653

Abstract

Pengembangan media pembelajaran video instruksional menjadi solusi penting dalam meningkatkan pemahaman mahasiswa terhadap pengukuran kinerja organisasi sektor publik. Penelitian ini bertujuan untuk mengevaluasi efektivitas penggunaan media tersebut dalam konteks mata kuliah Akuntansi Sektor Publik di sebuah universitas terkemuka di Indonesia. Metode penelitian eksperimental digunakan dengan dua kelompok, yaitu kelompok kontrol (metode konvensional) dan kelompok eksperimen (media pembelajaran video). Hasil analisis statistik menunjukkan bahwa kelompok eksperimen mengalami peningkatan signifikan dalam skor post-test dibandingkan kelompok kontrol (p < 0,001, Cohen's d = 1,02). Temuan ini mengindikasikan bahwa media pembelajaran video efektif dalam meningkatkan pemahaman dan keterlibatan mahasiswa. Implikasi dari penelitian ini adalah pentingnya integrasi teknologi dalam pendidikan akuntansi sektor publik untuk memperbaiki metode pengajaran dan mempersiapkan mahasiswa dengan keterampilan yang relevan dalam era digital.
What drives students’ investment interest in the sharia capital market? Ikhfani, Femas Khairul; Fuadi, Fauzan; Agustina, Fitria Fertha; Mulyono, Andi
Journal of Accounting and Digital Finance Vol. 5 No. 3 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i3.2224

Abstract

This study examines the effects of Sharia financial literacy, minimum capital, social media influencers, and technological advancement on university students’ investment interest in the Sharia capital market in Lampung Province. Using a quantitative approach, primary data were collected through an online questionnaire administered to 100 students from various universities in Lampung Province. The data were analyzed using multiple linear regression. The results show that Sharia financial literacy has a significant effect on students’ investment interest, indicating that greater understanding of Sharia principles and financial instruments increases students’ willingness to invest. Social media influencers also have a significant effect, suggesting that information exposure and persuasion from digital figures help shape investment interest. In contrast, minimum capital and technological advancement do not have a significant effect on students’ investment interest in the Sharia capital market. Overall, these findings highlight the importance of strengthening Sharia financial literacy and leveraging social media–based education to encourage greater student participation in the Sharia capital market.
Pengaruh Pengetahuan Investasi, Toleransi Risiko, dan Overconfidence terhadap Keputusan Investasi Generasi Z di Provinsi Lampung Firmansyah, Habib; Fuadi, Fauzan; Puspitasari, Selly; Mulyono, Andi
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 3 (2026): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i3.2156

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan investasi, risk tolerance, dan overconfidence terhadap pengambilan keputusan investasi dalam pasar modal pada Generasi Z di Provinsi Lampung. Penelitian ini menggunakan pendekatan kuantitatif dan teknik purposive sampling, melibatkan 100 responden yang merupakan mahasiswa berusia 18–28 tahun yang dipilih melalui purposive sampling. Data dianalisis menggunakan regresi linear berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa pengetahuan investasi tidak berpengaruh signifikan (p=0.624>0.05) terhadap pengambilan keputusan investasi. Sementara itu, risk tolerance (p=0.009<0.05) dan overconfidence (p=0.000<0.05) berpengaruh signifikan terhadap keputusan investasi. Secara praktis.  Hasil dalam penelitian ini menegaskan pentingnya aspek psikologis dalam perilaku keuangan Generasi Z, serta menjadi masukan bagi otoritas keuangan, institusi pasar modal dan institusi pendidikan untuk memperkuat program literasi keuangan yang tidak hanya berfokus pada pengetahuan, tetapi juga pada pengelolaan risiko dan sikap percaya diri. Penelitian ini juga memperkuat konsep behavioral finance dalam konteks investor muda di Indonesia.
Analysis of pentagon fraud elements in detecting financial reporting fraud in healthcare companies Riko Aldi Winata; Fitria Fertha Agustina; Naufal Sinatria; Andi Mulyono
Indonesia Accounting Research Journal Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i1.505

Abstract

The objective of this research was to analyse the influence of the fraud pentagon elements on the detection of financial reporting fraud in healthcare companies listed on the Indonesia Stock Exchange between 2021 and 2023. The elements examined included pressure (financial targets), opportunity (ineffective monitoring), rationalisation (change in auditor), competence (change in director) and arrogance (frequent number of CEO’s pictures). The study population includes 35 healthcare companies listed on the Indonesia Stock Exchange. Using purposive sampling and a time series method, resulting in 33 sample data. The study was conducted from April to June 2025 and analyzed using multiple linear regression. The results showed that financial targets and ineffective monitoring significantly influenced financial statement fraud, while change in auditor, change in director, and frequent number of CEO’s pictures showed no significant influence on financial statement fraud. These results support the fraud pentagon's function in detecting fraud and provide regulators and auditors with a point of reference for efforts to avoid fraud in the healthcare industry.
Co-Authors Bintoro, Panji Dera Elva Junita Dwi Yana Ayu Andini Ferly Ardhy Firmansyah, Habib Fitria Fertha Agustina Fitria Fertha Agustina Fitria Inayah, Rhala Fixi Intansari Fuadi, Fauzan Ikhfani, Femas Khairul Joko Triloka Kristi Agust, Kristi Kristiana, Betty Leli M. Galih Ramaputra Makhda Intan Sanusi Naufal Sinatria Naufal Sinatria Nuruhidin, Ahmad pramajaya, Jamilah Pratiwi, Amali Rica Pratiwi, Ratih Tiyas Putri, Leoni Frissillia Ratih Tiyas Pratiwi Ratnasari Ratnasari Riko Aldi Winata Riska Agi Sawirti Saripin, Saripin Sawirti, Riska Agi Sekar Larasati, Bayu Selly Puspita Sari Sunarmi Sunarmi Sunarmi Sunarmi Sutinah Sutinah Wati, Desti Ambar Yudha Pratama, Rendy Zulkifli