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All Journal Jurnal Manajemen dan Ekonomi Kreatif Neraca Manajemen, Akuntansi, dan Ekonomi Scripta Economica: Journal of Economics, Management, and Accounting
Maulana Ikhrom Ababil
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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PRESEPSI MASYARAKAT TERHADAP PEMERATAAN PENGGUNAAN APBD DALAM PEMBANGGUNAN PADA DESA WINONG KABUPATEN TULUNGAGUNG Maulana Ikhrom Ababil; Hwihanus, Hwihanus
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 9 No. 6 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v9i6.6517

Abstract

This research aims to analyze the effectiveness of the allocation and implementation of the Regional Revenue and Expenditure Budget (APBD) in the education, tourism, road repair, etc. sectors in Winong Village, Tulungaggung Regency. Using qualitative research methods with a case study approach, data was collected through in-depth interviews with heads, and community representatives.. The research results show that the APBD allocation for the education sector is still unbalanced, with more focus on developing physical infrastructure rather than improving the quality of human resources. Apart from that, community participation in the APBD preparation process is still low and is only a formality. The factor of delays in budget disbursement is also an obstacle in the implementation of educational programs, which has a negative impact on program effectiveness. The lack of transparency in budget management adds to the challenges in creating good public accountability. This research concludes that improving the quality of APBD management needs to be supported by improvements in determining allocation priorities, increasing public participation, more efficient management of budget disbursement, and higher transparency. Recommendations are given to local governments to pay more attention to balancing budget allocations and involve the community more substantially in the decision-making process.
Analisis Laporan Keuangan Perbandingan Kinerja Keuangan Perusahaan Sektor Perdagangan di Indonesia (Studi pada PT. Alfamidi PT. Alfamart PT. Indofood PT. Hero Supermarket Periode 2019-2023) Maulana Ikhrom Ababil; Mochammad Nuruddin R; Sudarynianto NS; Paulino da Costa Ferreira; Cholis Hidayati
Jurnal Manajemen dan Ekonomi Kreatif Vol. 3 No. 1 (2025): Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v3i1.519

Abstract

This research aims to analyze the financial performance of trade sector companies in Indonesia, specifically PT. Alfamidi, PT. Alfamart, PT. Indofood, and PT. Hero Supermarket, in the period 2019-2023. This study uses a variety of financial ratios as a measuring instrument for assessing company performance, such as liquidity ratios (current ratios and quick ratios), activity ratios (receiving receivables, inventory, and fixed assets), and profitability ratios (profit margins, returns on assets, and return on equity). Through comparison of these ratios, this study aims to provide a comprehensive picture of the efficiency, profitability, and financial stability of each company. The results of the analysis show that PT. Hero Supermarket has a relatively superior performance in terms of return on equity (ROE) and return on assets (ROA), while PT. Indofood faces challenges in maintaining profitability and asset efficiency. PT. Alfamidi and PT. Alfamart showed stable performance even though he still had room for improvement in operational efficiency. This finding provides useful insights for stakeholders in making investment decisions as well as for these companies in formulating better financial management strategies in the future.
Dampak Penerapan Akuntansi Forensik terhadap Pendeteksian Fraud Pengadaan Barang atau Jasa di Perwakilan BPKP Provinsi Jawa Timur Muhammad Nabil Fatwa; Maulana Ikhrom Ababil; Teguh Adi Priansyah
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/mrt8za89

Abstract

This study examines the impact of forensic accounting implementation on fraud detection in the procurement of goods and services at the East Java Provincial Representative Office of the Financial and Development Supervisory Agency (BPKP). A qualitative case study approach was employed to obtain an in-depth understanding of forensic accounting practices within investigative audits. Data were collected through in-depth interviews with investigative auditors, direct observation of audit processes, and analysis of relevant audit documentation. The findings reveal that forensic accounting contributes significantly to enhancing fraud detection by strengthening investigative audits, utilizing data analytics, conducting comprehensive document reviews, and applying investigative procedures such as interviews and field verification. These practices enable auditors to identify red flags, detect collusive procurement patterns, and substantiate evidence of procurement irregularities more effectively. However, the effectiveness of forensic accounting implementation is constrained by limited forensic-certified human resources, suboptimal use of analytical tools, restricted access to integrated procurement data, and political sensitivity surrounding procurement cases. The study concludes that strengthening auditor competencies, improving analytical infrastructure, and integrating forensic accounting with procurement oversight mechanisms are essential to reinforce fraud detection and promote public sector accountability.
Pengaruh Penggunaan E-Wallet, Teman Sebaya, dan Literasi Keuangan terhadap Perilaku Keuangan Mahasiswa Universitas 17 Agustus 1945 Surabaya melalui Kontrol Diri dan Perilaku Konsumtif Maulana Ikhrom Ababil; Hwihanus, Hwihanus
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/3257ct23

Abstract

The development of financial technology has driven significant changes in the financial behavior of students, particularly through the increasingly widespread use of e-wallets. On the other hand, students are also influenced by social factors such as peers and their level of financial literacy. This study aims to analyze the influence of e-wallet use, peers, and financial literacy on the financial behavior of students at Universitas 17 Agustus 1945 Surabaya, with self-control and consumptive behavior as mediating variables. This study uses a quantitative approach with a survey method. Data were collected through a Likert scale-based questionnaire and analyzed using Structural Equation Modeling (SEM). The results of this study are expected to provide a comprehensive picture of the factors that influence student financial behavior and the role of self-control and consumptive behavior in shaping that behavior. The findings of this study are expected to serve as a basis for educational institutions in designing programs to improve student financial literacy.
Co-Authors - Hwihanus Cholis Hidayati Mochammad Nuruddin R Muhammad Nabil Fatwa Paulino da Costa Ferreira Sudarynianto NS Teguh Adi Priansyah