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All Journal Jurnal Ilmiah Akuntansi dan Finansial Indonesia International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntansi
Pesi Suryani
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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The Interpretation of Organizational Culture and Internal Control in Preventing Fraud: A Case Study in the Bengkulu Provincial Government Pesi Suryani; Lasando Lumban Gaol; Eko Kuswanti; Sri Sukatmi
Jurnal Akuntansi Vol. 15 No. 1 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.1.61-70

Abstract

This study explores the factors contributing to fraud in the public sector through the lens of the Pentagon Theory and examines how organizational culture and internal control play a role in preventing fraud in government institutions. A qualitative approach with a case study method was employed, focusing on government agencies within the Bengkulu Provincial Government. Data were collected through in-depth interviews with employees and document analysis related to internal control systems. The findings reveal that weak organizational culture and ineffective implementation of internal controls are the primary factors that create opportunities for fraud. Additionally, pressure and rationalization within the bureaucratic environment further drive individuals to commit fraudulent acts. Moreover, the low expectation of punishment for fraud perpetrators exacerbates the situation and weakens existing prevention mechanisms. These findings reinforce the Pentagon Theory by highlighting the significant role of organizational culture in fraud prevention. Therefore, government institutions must strengthen integrity-based organizational culture and enhance the effectiveness of internal controls to mitigate fraud risks. This study emphasizes the interpretation of organizational culture within the context of the Pentagon Theory and underscores the critical role of internal control in fraud prevention in the public sector, particularly in local government environments.
Stakeholders' Reactions to ESG Scores and Political Connections: Evidence from Tobin's Q and Stock Performance Puspitasari, Nindya Farah Dwi; Nikensari, Sri Indah; Pesi Suryani
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 9 No 1 (2025): Volume 9. Issue. 1, October 2025
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/4chy9t66

Abstract

This study seeks to determine how environmental, social and governance (ESG) scores and corporate political connections jointly shape stakeholder reactions, captured through firm-level valuation (Tobin’s Q) and stock returns, among Indonesian listed companies. Using firm-level panel data for listed companies over 2020-2023, this quantitative study applies Generalized Least Squares estimation in Stata, and augments the analysis with contextual information drawn from peer-reviewed journals and reputable online sources. Stronger ESG scores raise firm valuations (Tobin’s Q) without enhancing total stock returns, whereas political connections lower Tobin’s Q by about 0.17 yet deliver an average excess return of roughly 0.69 percentage points. The evidence indicates that sustainability credentials and political affiliations influence performance in mutually reinforcing yet distinct ways: stronger ESG scores are associated with durable gains in enterprise value, whereas political connections translate into only short-lived share-price uplifts. Consequently, the findings encourage executives to invest in substantive ESG improvements as a foundation for lasting value creation, while cautioning regulators that the abnormal returns enjoyed by politically connected firms may stem from rent-seeking rather than genuine efficiency.
TRANSFORMATION MODEL OF ENTREPRENEURIAL UNIVERSITY: AN ETHNOGRAPHIC APPROACH Kurnia Endah Riana; Rini Dwiyani Hadiwidjaja; Yanuar Trisnowati; Pesi Suryani
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i2.734

Abstract

This study aims to develop a transformation model of the entrepreneurial university in Indonesia using an ethnographic approach. The research was conducted at five state universities with legal entity (PTN-BH) that have implemented institutional entrepreneurial initiatives. Data were collected through participant observation, in-depth interviews, and focus group discussions with key actors, including university leaders, lecturers, and business incubator managers. The findings reveal that the transformation process occurs in four key stages: initiation, experimentation, consolidation, and institutionalization. The success of this transformation is influenced by four main dimensions: strategic leadership, institutional structure, entrepreneurial culture, and actor dynamics. This study offers a theoretical contribution to understanding institutional change in developing countries and a practical framework for higher education policymakers. The ethnographic approach enables a deep exploration of the social and cultural dynamics underpinning institutional transformation in universities.
Co-Authors Eko Kuswanti Kurnia Endah Riana Lasando Lumban Gaol Puspitasari, Nindya Farah Dwi Rini Dwiyani Hadiwidjaja Sri Indah Nikensari Sukatmi, Sri Yanuar Trisnowati