Article Per Year (5 Year)
p-Index From 2021 - 2026
2.976
P-Index
This Author published in this journals
All Journal Fokus Bisnis KEUNIS Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) Jurnal Ekonomi Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Jurnal Ekonomika Dan Bisnis Jurnal Akuntansi Keuangan dan Bisnis Governors JCSE: Journal of Community Service and Empowerment
Suwandi, Eko Darmawan
Universitas Putra Bangsa
Humanities Computer Science & IT Economics, Econometrics & Finance Social Sciences Other

Published : 29 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Governors

 1 
External Pressure, Financial Target, Ineffective Monitoring and Rationalization on Financial Statement Fraud Suwandi, Eko Darmawan
GOVERNORS Vol. 4 No. 1 (2025): April-July 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i1.5830

Abstract

Fraud is an act of deception or error committed by a person or entity who knows that the error can result in some disadvantageous benefits for the individual or entity or other party. This study aims to examine the factors that influence financial statement fraud. The dependent variable studied in this study is Financial Statement Fraud. The independent variables in this study consist of external pressure, financial targets, ineffective monitoring, and rationalization. This type of research is quantitative research that tests the influence between hypothesized variables through the presentation of numerical data. The data used in this study are secondary data sourced from the financial statements of Infrastructure, Utility and Transportation companies listed on the Indonesia Stock Exchange in 2021-2023. The determination of the sample in this study was determined using the purposive sampling method. The analysis technique used in the study is multiple linear regression analysis with the help of the SPSS program. The results of this study indicate that external pressure, financial targets, and ineffective monitoring partially have a positive and significant effect on Financial Statement Fraud. While the rationalization variable does not affect Financial Statement Fraud.
Systematic Literature Review (SLR) on Financial Performance in State-Owned Enterprises (SOEs) in Indonesia Suwandi, Eko Darmawan; Syarifudin, Akhmad
GOVERNORS Vol. 4 No. 3 (2025): December 2025-March 2026 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i3.7313

Abstract

This study aims to systematically review the development of financial performance research on Indonesian State-Owned Enterprises (SOEs) during the 2015–2024 period. SOEs play a strategic role in Indonesia’s economy; however, recurring issues such as inefficiency, weak governance, financial distress, and the impact of the Covid-19 pandemic have raised concerns regarding their financial sustainability. This research employs a Systematic Literature Review (SLR) approach following the framework of Kitchenham and Charter. Articles were collected from Google Scholar using the search string “Financial Performance of SOEs,” with inclusion criteria limited to peer-reviewed journal articles published between 2015 and 2024 and focusing on financial performance analysis. A total of selected studies were analyzed to identify dominant themes, measurement methods, determinants, and findings related to SOEs’ financial performance. The results indicate that while several SOEs demonstrate healthy financial performance based on profitability, liquidity, and solvency ratios, a significant number continue to experience poor performance due to weak management practices, high debt levels, inefficiency, and governance issues. The findings also reveal mixed evidence regarding the impact of privatization on financial performance, with some studies reporting improvements and others indicating no significant effect. Furthermore, the Covid-19 pandemic substantially worsened the financial condition of many SOEs, particularly in capital-intensive sectors. This study contributes by synthesizing empirical evidence on SOE financial performance and provides insights for policymakers and SOE management to strengthen governance, efficiency, and financial resilience.
Co-Authors Achmad Syarifudin, Achmad Akhmad Syarifudin Bunga Ahrum Sari Muhammad Nasrul Amali Ranika Ekowati Sari, Bunga Ahrum