Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal West Science Accounting and Finance Journal of Creative Power and Ambition (JCPA)
Denari Dhahana Edtiyarsih
UIN Kiai Haji Achmad Siddiq Jember
Economics, Econometrics & Finance

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The Effect of Company Policy, Legal Compliance, and Information Technology on Audit Report Accuracy in the Textile Industry in Tangerang Loso Judijanto; Denari Dhahana Edtiyarsih
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1047

Abstract

This study investigates the influence of company policy, legal compliance, and information technology on the timeliness of audit report submissions within the textile industry in Tangerang. Using a quantitative approach with Structural Equation Modeling (SEM-PLS), data from a sample of textile companies were analyzed using a Likert scale (1-5). The results reveal significant positive relationships between company policy, information technology, legal compliance, and audit report accuracy. Findings underscore the importance of robust governance frameworks, technological investments, and regulatory adherence in enhancing audit reporting practices. Practical implications include the development of clear policies, strategic IT investments, and rigorous compliance management to improve financial reporting transparency and operational efficiency.
Smarttransparency Or Smart Corruption? Pentagon Fraud Theory And Islamic Work Ethic On Corruption In Pertamina’s Gas Station Digitalization Project Denari Dhahana Edtiyarsih
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.v4i01.1148

Abstract

This study adopts a qualitative research design employing a phenomenological approach to examine the case of corruption in the digitalization of fuel stations (SPBU) involving PT Pertamina and PT Telkom. The study utilizes content analysis of investigative journalism reports and relevant YouTube channels addressing the corruption case. The analytical coding framework is grounded in the Pentagon Fraud Theory and Islamic Work Ethic. The objective of this study is to analyze the determinants of corruption in the SPBU digitalization project based on the Pentagon Fraud Theory, which comprises pressure, opportunity, rationalization, competence, and arrogance. Additionally, the study explores the phenomenon from the perspective of Islamic Work Ethic. The findings indicate that pressure, opportunity, rationalization, and arrogance are the primary drivers of corruption in the SPBU digitalization project. Government ambition to accelerate digital transformation, direct appointment practices by PT Pertamina to PT Telkom, perceived entitlement to compensation due to workload, as well as a sense of seniority and perceived security stemming from employment within state-owned enterprises, collectively contributed to the perpetrators’ engagement in corrupt practices. Furthermore, the actors neglected key dimensions of Islamic Work Ethic, particularly fairness and generosity in the workplace, thereby reinforcing the propensity to engage in corrupt behavior.
Co-Authors Loso Judijanto