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All Journal Jurnal Ilmiah Raflesia Akuntansi Indonesian Journal of Business Analytics (IJBA) International Journal Management and Economic (IJME) Media Resonansi Pengabdian Masyarakat
Ridwan Saleh
Universitas Teknologi Muhammadiyah Jakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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FACTORS AFFECTING THE INTEGRITY OF THE AUDITEE FINANCIAL STATEMENT WITH THE MEDIATION VARIABLE: AUDIT QUALITY Ayu Nurvita Sari; Ridwan Saleh; Ramdany; Samukri
International Journal Management and Economic Vol. 2 No. 3 (2023): September: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v2i3.906

Abstract

The integrity of the auditee's financial reports is still an issue and a concern, because there are many cases of manipulation of accounting data. This is caused by various factors, both internal factors and external factors. This study only focuses on external factors, namely audit quality, which will be used as a mediating variable. The research objective is to find out empirical evidence of the effect of auditor integrity, auditor experience, obedience pressure, professional development on audit quality, audit quality on the integrity of auditee's financial statements, audit quality can mediate the relationship between auditor integrity, auditor experience, obedience pressure, professional development on integrity audited financial reports. This study uses primary data and is measured by a Likert scale of 5. The sample uses a nonprobability sampling technique and the accidental sampling method with a total of 100 auditors in DKI Jakarta. Data analysis using Partial Least Square (PLS). The results of this study indicate that auditor integrity, obedience pressure and professional development have a significant positive effect on audit quality, auditor experience has no significant effect on audit quality, audit quality has a significant positive effect on the integrity of the auditee's financial statements. Auditor integrity, obedience pressure and professional development have a significant positive effect on the integrity of the auditee's financial statements qthrough audit quality, but the auditor's experience has no significant effect on the integrity of the auditee's financial statements through audit quality.
Carbon Emission Disclosure and Corporate Value: Does Company Size Play a Critical Role? Susi Susilawati; Nova Rini; Ridwan Saleh; Maria Suryaningsih
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.867

Abstract

This research aims to analyze the effect of carbon emissions disclosure on firm value by considering the company size factor as a moderating variable. The data analysis used is balanced panel data regression. The sample of non-financial companies was selected based on the specified criteria. The research results indicate that carbon emission disclosure (CED) has a negative effect on firm value. Meanwhile, the company size moderates the positive impact of carbon emission disclosure on firm value. This research implies that disclosure of carbon emissions can damage a business's reputation., therefore concrete action is needed to comply with the regulations and quickly respond to the actions to reduce environmental damage resulting from their business activities. This research contributes to the accounting literature by emphasizing the importance of the quality and context of carbon emissions disclosure, especially in companies listed on IDX-IC shares.
PENGEMBANGAN KAPASITAS UMKM MELALUI LITERASI KEUANGAN DAN PENGGUNAAN APLIKASI AKUNTANSI Susi Susilawati; Maria Suryaningsih; Ridwan Saleh; Samukri Samukri; Ferina Julia Utami
Media Resonansi Pengabdian Masyarakat Vol 1, No 1 (2025): Media Resonansi Pengabdian Masyarakat
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrdimas.v1i1.242

Abstract

Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan informasi dan pemahaman tentang literasi keuangan serta memberikan pelatihan dan bimbingan dalam menyusun laporan keuangan, terutama melalui penggunaan aplikasi akuntansi tanpa memerlukan pemahaman dasar akuntansi bagi UMKM. Metode yang digunakan adalah sosialisasi, dan pelatihan teknis yang ditujukan bagi UMKM pengrajin daur ulang sampah plastik. Kegiatan ini dilaksanakan pada hari Sabtu, Tanggal 10 Agustus 2024 secara daring melalui Media Zoom Meeting. Pelaksanaan secara daring dipilih karena peserta berasal dari berbagai daerah (JABODETABEK), sehingga tidak memungkinkan untuk berkumpul pada suatu tempat secara langsung. Acara ini dihadiri oleh 12 pelaku UMKM yang terdiriatas mahasiswa, siswa, dan ibu rumah tangga. Kegiatan ini berjalan dengan lancar sesuai dengan tujuan atau sasaran pokok pengadaan kegiatan. Para peserta menunjukkan antusias tinggi dalam mengikuti pelatihan dengan harapan mereka dapat memahami literasi keuangan lebih baik serta mampu menggunakan aplikasi yang diperkenalkan untuk mendukung kegiatan usaha mereka.Kata kunci : Literasi Keuangan, Aplikasi Akuntansi
Bibliometric Visualization of Global Trends in Financial Literacy and Digital Household Debt 2020-2025 Maria Suryaningsih; Susi Susilawati; Ramdany; Ridwan saleh; Samukri
Indonesian Journal of Business Analytics Vol. 6 No. 3 (2026): June 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v6i3.16642

Abstract

Low levels of financial literacy are a major factor contributing to household debt and poor financial decision-making. This study aims to map the development of literature on financial literacy and household debt during 2020–2025 using a bibliometric approach. A total of 427 Scopus-indexed articles were analyzed using Bibliometrix (RStudio) and VOSviewer. The findings reveal that financial literacy is strongly associated with financial education, debt behavior, and financial resilience. The United States and Indonesia were the leading contributors, while Olivia S. Mitchell and Annamaria Lusardi emerged as influential authors in scientific collaboration networks. The study concludes that financial literacy plays a strategic role in shaping household financial behavior and reducing over-indebtedness. It recommends contextual educational programs, international research collaboration, and longitudinal studies to strengthen long-term impacts.
Co-Authors Ayu Nurvita Sari Ferina Julia Utami Nova Rini Ramdany Samukri Samukri Samukri Suryaningsih, Maria Susi Susilawati