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All Journal JURNAL RELASI STIE MANDALA JEMBER JEA17: Jurnal Ekonomi Akuntansi Jurnal Akuntansi dan Ekonomika Ecopreneur.12 ALMUJTAMAE: Jurnal Pengabdian Masyarakat Akuntansi'45 Jurnal Riset Akuntansi dan Bisnis Indonesia Balance : Jurnal Akuntansi dan Manajemen Eastasouth Journal of Positive Community Services Easta Journal of Innovative Community Services Eastasouth Journal of Impactive Community Services Jurnal Pengabdian West Science Nusantara Community Empowerment Review Relasi : Jurnal Ekonomi Nusantara Entrepreneurship and Management Review Jurnal Ekonomi, Bisnis dan Manajemen Journal Governance Society Welfare: Jurnal Pengabdian Masyarakat Praktek Kerja Lapang Akuntansi Jurasima : Journal of Entrepreneurship, Accountancy, Economy and Management
Devi Maya Sofa
Universitas Teknologi Surabaya
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Kualitas Audit Eksternal terhadap Deteksi Kecurangan Laporan Keuangan pada Perusahaan Asuransi yang Terdaftar di BEI Periode 2020–2024 Amelia Dwi Lestari; Devi Maya Sofa
JURASIMA Vol. 3 No. 1 (2025): JURASIMA: Journal of Entrepreneurship, Accountancy, Economy and Management (Apr
Publisher : Universitas Teknologi Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33478/jurasima.v3i1.60

Abstract

Kecurangan laporan keuangan tetap menjadi masalah serius di sektor keuangan Indonesia, khususnya dalam industri asuransi, seperti yang ditunjukkan oleh kasus Jiwasraya dan Asabri yang mengungkap kelemahan dalam pengawasan eksternal. Penelitian ini meneliti pengaruh kualitas audit terhadap pendeteksian kecurangan laporan keuangan pada perusahaan asuransi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020 hingga 2023. Kualitas audit diukur melalui ukuran Kantor Akuntan Publik (KAP), rotasi auditor, spesialisasi industri, dan masa jabatan auditor. Pendeteksian kecurangan diproksikan menggunakan Beneish M-Score, dengan analisis regresi linier berganda serta ukuran perusahaan dan leverage sebagai variabel kontrol. Hasil yang diharapkan menunjukkan bahwa kualitas audit yang lebih tinggi terutama audit yang dilakukan oleh KAP Big Four dan auditor dengan spesialisasi industry meningkatkan efektivitas dalam mendeteksi kecurangan. Penelitian ini memberikan kontribusi secara akademis, praktis, dan teoretis dalam memahami peran auditor eksternal dalam memperkuat pengawasan pelaporan keuangan.
Penurunan Kemiskinan dan Terwujudnya Pembangunan Berkelanjutan di Pesisir Kota Surabaya Sebagai Optimalisasi Ekonomi Biru Devi Maya Sofa; Totok Mardianto; Michael Oswald Kritiano Djenal
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.10243

Abstract

This study analyzes the potential of the blue economy in reducing poverty and achieving sustainable development in the coastal areas of Surabaya. Using mixed methods with an exploratory sequential design in three coastal villages (Kedung Cowek, Kenjeran, and Sukolilo Baru), the study involved four key informants and 85 fisherman respondents. The results show that the coastal areas of Surabaya have diverse blue economy potential, including capture fisheries, aquaculture, marine product processing, and marine tourism. Quantitative analysis proves that blue economy optimization has a significant effect on poverty reduction (R² = 0.476) and sustainable development (R² = 0.322). However, its implementation is constrained by fluctuations in fishermen's income, low financial literacy, and the incompatibility of assistance programs. A sustainable development model requires the integration of business diversification, institutional strengthening, and a transformation of the community's mindset through multi-stakeholder collaboration to create a sustainable blue economy ecosystem.
Islamic Boarding Schools And The Development Of Sharia Economy In Indonesia Adim, Abd; Prakoso, Firza Agung; Khamidah, Yuni Astriana; Sofa, Devi Maya; Ramdhani, Reviandy Azhar
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Vol 6, No 2 (2025): Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Universitas Al-Amien Prenduan Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/masyrif.v6i2.2436

Abstract

Despite these institutional advances, existing studies still focus heavily on formal, state-centered actors, leaving the role of community-based religious institutions largely understudied theoretically. This article addresses this gap by examining the role of Islamic boarding schools (pesantren) in Islamic economic development from the perspective of Islamic political economy and institutional governance. Through conceptual mapping, thematic analysis, and theoretical synthesis, the article reconceptualizes pesantren as non-state actors embedded in the moral, social, and political foundations of the Islamic economic system. The findings demonstrate that pesantren function not only as educational institutions but also as moral infrastructure capable of shaping economic preferences, legitimizing halal practices, and influencing community-based economic behavior. However, this study finds that the limited contribution of pesantren to formal Islamic economic development is not due to normative or theological deficiencies. Rather, it reflects structural constraints arising from weak institutional integration, fragmented governance, and a state-market bias in policy design. The dominance of market-oriented and technocratic approaches has marginalized Islamic boarding schools (pesantren) to a symbolic or instrumental role, resulting in a persistent gap between the ethical aspirations of Islamic economics and their institutional realization. This article contributes to the literature by developing a conceptual framework that positions Islamic boarding schools as intermediary institutions connecting values, markets, and public policy. It argues that the sustainability and inclusiveness of Islamic economic development in Indonesia depend on repositioning Islamic boarding schools within an inclusive governance architecture. Therefore, integrating Islamic boarding schools into halal governance, Islamic social finance, and economic policymaking is not only a policy option but also a structural and normative necessity to preserve the transformative ethos of Islamic economics.
Co-Authors Abd Adim, Abd Achmad Wicaksono Achmad Wicaksono Achmad Wicaksono Adinda Putri, Yuliana AGUS Aji, Susilo Amal, Achlosul Amelia Dwi Lestari Andriani, Rena Anggraini, Salsa Ardana Aprilia, Dea Putri Arisandi, Kirana Aristo Surbakti, Manuel Cholidah, Lely Nurul Dedali, Sindhu Hargo Denny Iswanto Devi Masito, Risca Dianita, Anggraini Djatu, Petrus Fraidy Legif Putra Djatu, Petrus Fraidylegif Putra Efendy, Edy Ervitasari, Devi Faizi, Afiffuddin Nur Falach, M. Zidnal Febyanti, Triana Fraidylegif Putra Djatu, Petrus Haryati, Tati Hidayat, Luqman Arief Hidayat, Luqman Arif Hilmawan, Tanta Ika Fitri Ulfindrayani Jannah, Riyadotul Khamidah, Yuni Astriana Kurniawan, Dhea Salsabila Lailiyah, Nikmatul Lukman Hakim M. Taufiq Hidayat Manuel Aristo Surbakti Mardianto, Totok Michael Oswald Kritiano Djenal Mutiara Reka Oktavia Nadia, Syarifah Nadya, Indy Novie Noordiana Rachma Yulia Oktavia, Igga Oswald, Michael Petrus Fraidylegif Putra Djatu Prahasta, Dandi Prakoso, Firza Agung Putri, Rizka Yunita Dwi Putri, Yuliana Adinda Rahayuningsih, Yanti RAMDHANI, REVIANDY AZHAR Robita, Dinda Rotama, Bintang Armando Salsa Ardana Anggraini Santya, Fitra Afri Sembiring, Jetro Fery Boy Manumpak Sero, Imelda Sheravin Sitorus, Michael Pandapotan ST, Agus Sujudi, Muhammad Surbakti, Manuel Aristo Syahputeri , Nadine Ramadhani Fauzi Syaldina Malaika Tasya, Argita Pramestia yani, Tri Oktawi Yoesoef, Ardiana Yulia, Novie Noordiana Rahma Yunanda, Amelia Sabrina Yuniarta, Alfian Zulharman Zulharman Zulharman