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All Journal Journal of Accounting and Investment Public Health of Indonesia
Putra, Adli Zuliansyah
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Economics, Econometrics & Finance Public Health

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Factors Causing Fraudulent Management of Village Funds During the COVID-19 Pandemic Manuhara, Wahyu; Sani, Mar’atussholichah Kurnia; Putra, Adli Zuliansyah; Utami, Budi Barata Kusuma
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.20092

Abstract

Research aims: This study examines the factors that cause fraud in managing village funds during the COVID-19 pandemic, including financial pressure, supervision, rationalization, competence, apparatus position power, and transparency.Design/Methodology/Approach:   Four hundred and five respondents who were village officials in four provinces were involved based on the convenience sampling method. Respondents were given seven days to fill out the questionnaire, and then the data were analyzed using SEM-PLS.Research findings:    Several factors can lead to fraudulent management of village funds during the COVID-19 pandemic: financial pressure, rationalization, and position power. Meanwhile, transparency significantly negatively affects the fraudulent management of village funds during the COVID-19 pandemic.Theoretical contribution/Originality:  The research contributes to developing the fraud pentagon theory by presenting the arrogance dimension proxied using the power of position in the context of village government during the COVID-19 pandemic.Practitioner/Policy implication: This research is expected to be an input for the village government in developing mechanisms that can prevent fraud in managing village funds using the dimensions in the fraud pentagon theory.Research limitation/Implication:   The scope of the research used is relatively small, only covering village governments from nine districts in four provinces in Indonesia. Thus, caution is needed in generalizing the results. Therefore, a wider population is needed.
How is enterprise cope with sudden crisis: Testing the moderation role of COVID-19 crisis towards ERM disclosure and firm value Putra, Adli Zuliansyah; Widiastuti, Harjanti
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.26840

Abstract

Research aims: This study investigates the moderating influence of the COVID-19 crisis on the relationship between risk management disclosure and firm value.Design/Methodology/Approach: 305 non-financial firms listed on the Indonesia Stock Exchange during 2019-2020 were analyzed, utilizing archived data from company annual reports according to purposive sample criteria. The data were further evaluated quantitatively by panel data regression analysis with Eviews12 to evaluate the overarching hypothesis.Research findings: The results indicate that risk management disclosure benefits firm value; however, the COVID-19 crisis does not influence this connection. It indicates that disclosure functions as a signaling mechanism to preserve investor trust rather than serving as a primary source of information during crises. Theoretical contribution/ Originality: This research highlights the COVID-19 pandemic's role in reinforcing the necessity for risk management disclosure to mitigate information asymmetry and serve as a favorable signal for shareholders and investors while contributing empirical insights into the crisis's influence on corporate risk disclosure practices in sustaining firm value.Research limitation/Implication: This research highlights the need to develop a risk management framework that is more adaptive to unexpected extraordinary events, such as the pandemic crisis. It is done to increase the relevance of information needed by potential investors and company owners so that the effect of risk management disclosure can be seen during the new crisis.
Dynamic Capabilities in Healthcare: The Crucial Role of Adaptability in Enterprise Risk Management for Indonesian Hospitals Yaya, Rizal; Saud, Ilham Maulana; Murtin, Alek; Putra, Adli Zuliansyah; Suryanto, Rudy; Sofyani, Hafiez
Public Health of Indonesia Vol. 11 No. 2 (2025): April - June
Publisher : YCAB Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36685/phi.v11i2.999

Abstract

Background: The healthcare sector, particularly hospitals, encounters significant challenges that necessitate the implementation of robust risk management strategies. Maintaining the sustainability and performance of private hospitals is especially critical, given their pivotal role in delivering healthcare services. Objective: The purpose of this study is to investigate whether adaptability is a variable that can improve ERM and to determine the extent and relationship between ERM and performance and sustainability of private hospitals in Indonesia. Methods: A self-administered questionnaire which was sent to 58 hospitals online and filled in by the board members of the respective hospitals including the directors or upper and middle management. The analysis of the gathered data was conducted through Structural Equation Modeling-Partial Least Squares analysis. Result: The efficiency of ERM has been evidenced whereby it has a direct impact on hospital’s performance and sustainability. In addition, it can be observed that the study findings confirm that adaptability is a predictor variable of ERM, where adaptability is a prerequisite to enable ERM to have a positive influence on the performance and sustainability of Indonesian private hospitals. Conclusion: This study provides evidence of the importance of the dynamic capabilities theory as a framework to assess the significance of adaptability to the implementation of ERM in Indonesian hospitals. Keywords: adaptability; enterprise risk management; hospital; performance; sustainability
Co-Authors Alek Murtin, Alek Budi Barata Kusuma Utami Hafiez Sofyani Harjanti Widiastuti Ilham Maulana Saud, Ilham Maulana Rizal Yaya, Rizal Rudy Suryanto, Rudy Sani, Mar’atussholichah Kurnia