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All Journal GANESHA: Jurnal Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) E-JURNAL AKUNTANSI
Muji Burrohman
Program Studi Akuntansi Keuangan Perusahaan Politeknik Negeri Sambas, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Future Cash Flow Prediction Model with Accounting Conservatism as Moderating Muji Burrohman; Syarif M. Helmi; Hernawan Hernawan
E-Jurnal Akuntansi Vol 34 No 12 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i12.p10

Abstract

This study aims to analyze whether operating cash flows, net income, and revenue influence future cash flows and examine whether accounting conservatism moderates the effect of operating cash flows, net income, and income on future cash flows. The sample in this study were companies listed on the Kompas100 index of the Indonesia Stock Exchange for the 2015-2020 period. The sample includes 320 company financial statements, which were obtained using purposive sampling method. This study uses multiple linear regression models to test the ability of operating cash flows, net income, and revenue in predicting future cash flows with accounting conservatism as a moderating variable. The test results show that operating cash flows and net income have a significant effect on future cash flows. This study also shows that revenue has no effect on future cash flows. In this study, accounting conservatism has an effect in moderating the relationship between operating cash flows, net income, and revenue in predicting future cash flows.
OPTIMALISASI PENCATATAN ZAKAT INFAQ DAN SHODAQOH PADA UPZ KECAMATAN SAJAD MENGGUNAKAN VISUAL BASIC DAN EXCEL Burrohman, Muji; Kurniawan, Egy; Alfindo, Nico Dian; Ardianto, Ardianto; Utami, Putri; Supriadi, Supriadi; Restu, Restu; Mujihari, Mujihari
GANESHA: Jurnal Pengabdian Masyarakat Vol 5 No 2 (2025): Juli 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tunas Pembangunan Surakarta (UTP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/ganesha.v5i2.4791

Abstract

Indonesia adalah salah satu negara muslim terbesar di dunia dan pastinya erat kaitannya dengan istilah zakat, infak dan sedekah. Pengelolaan zakat di Indonesia telah mengalami evolusi yang dinamis hingga terbentuknya organisasi pengumpul zakat yaitu Baznas pada tingkat nasional sedangkan ada UPZ di tingkat kecamatan, pengumpulan dan penyimpanan data yang berkaitan dengan transaksi dan operasi keuangan adalah salah satu tugas utamanya maka dari itu pada zaman teknologi yang berkembang pesat saat ini harus dimanfaatkan agar setiap pekerjaan menjadi efisien dan efektif. Maka perancangan dan pembuatan sistem melalui microsoft excel dan visual basic menjadi salah satu cara yang tepat dalam mengatasi pencatatan yang manual. Perancangan sistem informasi akuntansi adalah proses mencatat mengumpulkan dan menginput data melalui teknologi yang ada atau secara digital. Metode yang digunakan yaitu dengan wawancara dan meninjau langsung ke lokasi. Hasil dari pengabdian ini adalah sebuah sistem pengoptimalisasi catatan transaksi keuangan yang ada pada lembaga tersebut. Pada tahap yang terakhir yaitu memberikan pelatihan dan pendampingan serta menyerahkan sistem ke lembaga tersebut.
ACADEMIC FRAUD AND ARTIFICIAL INTELLIGENCE : A FRAUD DIAMOND THEORY PERSPECTIVE WITH MACHIAVELLIANISM AS MODERATOR Burrohman, Muji; Aulia, Nur
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5833

Abstract

This study aims to examine the influence of the Fraud Diamond dimensions—pressure, opportunity, rationalization, and capability—on academic fraud behavior, with the misuse of AI-generated content acting as a mediating variable. The research was conducted on students enrolled in the Corporate Financial Accounting study program at Politeknik Negeri Sambas. The sampling technique used was purposive sampling, targeting students who have taken or are currently taking the Professional and Business Ethics course. A total of 243 student responses were collected. This study employed a quantitative approach and utilized Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 as the analytical tool. The findings show that pressure, capability, and rationalization significantly influence the misuse of AI-generated content, whereas opportunity does not. Additionally, pressure, opportunity, and capability have a direct effect on academic fraud behavior, while rationalization does not show a significant impact. The study also reveals that the misuse of AI-generated content does not mediate the relationship between the Fraud Diamond dimensions and academic fraud behavior. These results suggest that despite the availability of AI as a tool for academic misconduct, internal psychological and individual factors are more decisive in driving such behavior.
Co-Authors Alfindo, Nico Dian Aulia, Aulia Caska - Hernawan Hernawan Kurniawan, Egy Mujihari, Mujihari Putri Utami, Putri Restu Restu Supriadi Supriadi Syarif M. Helmi