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All Journal Juara: Jurnal Riset Akuntansi Proceeding SENDI_U AKUNTANSI DEWANTARA Journal of Economic, Bussines and Accounting (COSTING) OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Management Studies and Entrepreneurship Journal (MSEJ) JURNAL AKUNTANSI Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Applied Research in Management and Business Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Jurnal Pengabdian Masyarakat Bhinneka
Ahmad Bebin Najmuddin
Universitas Nasional Karangturi Semarang
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Lanskap Peran Akuntansi dan Kebijakan Pemerintah bagi UMKM di Asia Tenggara: Tinjauan Literatur Sistematis Tarcisius Jassien Widihardimas; Ahmad Bebin Najmuddin; Ayu Sarah Sulistyawati
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 1 (2026): Article Research Maret 2026
Publisher : Yayasan Cita Cendikiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i1.8207

Abstract

Sektor UMKM merupakan landasan ekonomi berkembang, yang berfungsi sebagai katalisator penciptaan lapangan kerja, pemberdayaan masyarakat, dan pertumbuhan ekonomi. Meskipun demikian, lintasan pengembangan UMKM di negara-negara berkembang sering kali dicirikan oleh volatilitas, yang disebabkan oleh dukungan pemerintah yang tidak memadai dan kapasitas sumber daya yang terbatas. Di sisi lain, akuntansi memiliki peran sebagai katalis dalam mengembangkan operasional bisnis. Oleh karena itu, penelitian ini bertujuan untuk mengeksplorasi kondisi dan peran akuntansi bagi perkembangan UMKM di Negara Kawasan Asia Tenggara yang turut melihat dorongan dukungan kebijakan pemerintah. Pendekatan kualitatif dengan metode Tinjauan Literatur Sistematis yang diterapkan pada 38 artikel penelitian Scopus dalam panduan protokol PRISMA untuk mengungkapkan kondisi penerapan praktik akuntansi di UMKM Negara ASEAN dan sejauh mana kebijakan pemerintah berkontribusi dalam penerapan akuntansi di UMKM. Hasil penelitian menjelaskan bahwa terdapat kesamaan dari penggunaan praktik akuntansi UMKM dari Negara Indonesia, Vietnam dan Thailand yang masih bermasalah secara fundamental. Kebijakan pemerintah dari ketiga negara tersebut cenderung memprioritaskan penciptaan ekosistem bisnis makro dibandingkan intervensi teknis pada penguatan standar akuntansi. Akibatnya, meskipun kerangka regulasi akuntansi UMKM telah tersedia, keterbatasan sumber daya memaksa pelaku usaha menerapkan praktik keuangan yang bersifat swadaya dan sekadar adaptif terhadap kondisi lokal. Berbeda dengan ketiga negara tersebut, penerapan akuntansi UMKM di Negara Malaysia telah menemukan praktik akuntansi terbaiknya yang menyesuaikan dengan peluang dan kondisi ekonomi di negaranya
APAKAH INSTITUTIONAL OWNERSHIP DAPAT MENGURANGI POTENSI TINDAKAN FINANCIAL SHENANIGANS ? Ahmad Bebin Najmuddin; Dwi Hayu Estrini; Ayu Sarah Sulistyawati; Melisa Anggraini
Journal Applied Research in Management and Business Vol. 6 No. 1 (2026): Juni 2026
Publisher : Fakultas Ekonomi, Bisnis dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53416/afr6qn75

Abstract

Penelitian ini bertujuan menguji secara empiris pengaruh target keuangan, ketidakefektifan pengawasan, dan pergantian auditor terhadap financial shenanigans dengan institutional ownership sebagai variabel moderasi. Hal ini didasarkan tingginya tingkat keterjadian financial shenanigans pada sektor industri bisnis. Data penelitian menggunakan laporan keuangan tahunan yang terdaftar di BEI dengan periode 2019-2023. Unit data analisis riset berjumlah 670 data. Metode analisis yang menggunakan SEMPLS dengan inner dan outer model. Temuan penelitian menunjukkan bahwa target keuangan dan pergantian auditor tidak terbukti memiliki pengaruh terhadap financial shenanigans. Ketidakefektifan pengawasan terbukti memiliki pengaruh positif terhadap financial shenanigans. Institutional ownership terbukti memoderasi pengaruh target keuangan dan ketidakefektifan pengawasan terhadap financial shenanigans, namun tidak memoderasi pengaruh pergantian auditor. Temuan ini menegaskan bahwa efektivitas pengawasan internal dan peran institutional ownership merupakan faktor penting dalam meminimalkan risiko terjadinya financial shenanigans. Penelitian ini memberikan kontribusi teoretis pada literatur tata kelola perusahaan serta implikasi praktis bagi manajemen, investor, dan regulator dalam merumuskan strategi pencegahan kecurangan.
DETERMINASI FRAUD DALAM PENGELOLAAN LAPORAN KEUANGAN PADA AGEN MITRA CV SEKTOR AMDK DI KOTA SEMARANG agnes ivena; Dwi Hayu Estrini; Ahmad Bebin Najmuddin
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 1 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v10i1.40065

Abstract

This study aims to analyze the determinants of fraud potential in financial management by examining the influence of internal control systems and accounting information systems, with Anti-Fraud Awareness serving as a moderating variable. Integrating Agency Theory and the Fraud Triangle to support the observed phenomena among distribution agents of a bottled water (AMDK) company, this research employs a quantitative approach and a survey method. The population consists of 59 agents in Semarang, selected through purposive sampling based on the criteria of maintaining routine financial statements, with data analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of the hypothesis testing indicate that both the internal control system and the accounting information system have a significant negative effect on fraud potential, suggesting that the effectiveness of these systems reduces the likelihood of fraudulent activities. Conversely, Anti-Fraud Awareness was found to have no direct influence on fraud potential. This study contributes to corporate management by providing insights into mitigating fraud risks through the reinforcement of internal control systems and the enhancement of accounting information transparency.
RASIO KEUANGAN DAN AUDIT REPORT LAG: PERAN INSTITUTIONAL OWNERSHIP SEBAGAI PEMODERASI Ahmad Bebin Najmuddin; Melisa Anggraini; Dwi Hayu Estrini; Michaela Purnama Tan
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol. 4 No. 03 (2025): Desember 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i03.1564

Abstract

This study aims to examine the effect of financial ratios consisting of solvency (DER), profitability (ROA), and liquidity (CR) on audit report lag (AUDLAG), with institutional ownership serving as a moderating variable. The research data were obtained from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) over a specified observation period, using the Moderated Regression Analysis (MRA) method. The results reveal that solvency and liquidity have no significant effect on audit report lag, while profitability has a negative and significant effect, indicating that higher profitability is associated with a shorter audit completion time. The moderation test shows that institutional ownership does not moderate the relationship between solvency and profitability with audit report lag, but it strengthens the effect of liquidity in accelerating the audit completion process. These findings support agency theory, suggesting that institutional ownership plays an important role as an effective monitoring mechanism to enhance transparency and efficiency in financial reporting. This study contributes to the corporate governance literature by providing empirical evidence on the role of institutional ownership in accelerating the audit process and reducing audit report lag.
Detection Fraudulent Financial Reporting Using Hexagon Fraud Theory in the Banking Sector Najmuddin, Ahmad Bebin; Widihardimas, Tarcisius Jassien
Jurnal Akuntansi Vol 15 No 1 (2026): Februari - Juli 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v15i1.1697

Abstract

Fraudulent financial reporting has become a critical issue in the banking sector, as it undermines stakeholder trust and corporate transparency. This study examines the effect of the fraud hexagon elements on fraudulent financial reporting in Indonesian banks during 2020–2024. Using purposive sampling, 42 banks with complete annual reports were selected, resulting in 210 observations. Fraudulent financial reporting was measured using the F-Score Model, while independent variables were proxied through financial, governance, and behavioral indicators, and analyzed using WarpPLS 7.0. The results show that financial targets, ineffective monitoring, and arrogance significantly increase the likelihood of financial statement manipulation, highlighting the role of performance pressure, weak oversight, and managerial ego. In contrast, auditor switching, changes in directors, and collusion do not have a significant effect, suggesting that governance mechanisms may help mitigate these risks. These findings emphasize the importance of strengthening internal controls, improving monitoring effectiveness, and managing performance pressure to prevent fraudulent financial reporting.
Co-Authors agnes ivena Ayu Sarah Sulistyawati Ayu Sarah Sulistyawati Dwi Hayu Estrini Dwi Hayu Estrini Dwi Hayu Estrini Dwi Hayu Estririni Hayu Estrini, Dwi Imang Dapit Pamungkas Indah Indrianingrum Melisa Anggraini Melisa Anggraini Michaela Purnama Tan Putra Zebua, Fransiskus Selamat Santoso, Tiara Rani Vidya Putri Winarsih Widihardimas, Tarcisius Jassien