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All Journal Journal of Auditing, Finance, and Forensic Accounting Journal of Accounting and Investment Resona : Jurnal Ilmiah Pengabdian Masyarakat Jati: Jurnal Akuntansi Terapan Indonesia Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Assets: Jurnal Akuntansi dan Pendidikan Edunomics Journal Jurnal Eksplorasi Akuntansi (JEA) AJAR (Asian Journal of Accounting Research) (e-Journal) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Pena Dimas E-JURNAL AKUNTANSI Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal) E-Jurnal Akuntansi
Muhammad Hudaya
Universitas Lambung Mangkurat
Religion Arts Humanities Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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Fraud Pentagon Theory terhadap Potensi Kecurangan Laporan Keuangan Perusahaan Pertambangan Bursa Efek Indonesia Faisal Riyanda Putra; Novita Weningtyas Respati; Muhammad Hudaya
E-Jurnal Akuntansi Vol 35 No 2 (2025)
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.2025.v35.i02.p10

Abstract

The study's aims are to test the components in the fraud pentagon theory on fraudulent financial statements in mining businesses. The fraud pentagon has five components: hubris, pressure, ability, justification, and opportunity. In this study, the population includes all mining companies registered on the Indonesian Stock Exchange between 2016 and 2019. The sample is 48 determined using a purposive sampling method. The data was analyzed using logistic regression. The findings of this study demonstrate that shifting auditors, the nature of the industry, external pressure, financial stability, and financial targets all have an impact on the likelihood of misleading financial reporting. On the other hand, the frequency of CEO photographs in annual reports, director changes, weak internal oversight, and managerial ownership have little effect on the possibility of financial report fraud. Regulators, auditors, management, and boards of commissioners should be aware of these various elements in order to prevent and reduce the possibility of fraudulent activity in financial reports. Keywords: Fraud Pentagon Theory; Potential Fraud; Pressure; Opportunity; Rationalization; Ability; Arrogance.
IDENTIFIKASI HUTAN MANGROVE AIR TAWAR SEBAGAI GREEN ASSETS UNTUK INCOME GENERATING DESA YANG BERKELANJUTAN Hudaya, Muhammad; Nor, Wahyudin; Kadir, Kadir; Nordiansyah, Muhammad; Yuliastina, Mellani
PENA DIMAS: Jurnal Pengabdian Masyarakat Vol 3, No 2 (2025): Pena Dimas: Jurnal Pengabdian Masyarakat
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/penadimas.v3i2.26434

Abstract

Village tourism has significant potential to enhance Village Original Revenue (PADes), particularly through the optimization of local assets and community involvement. Tatah Makmur Sub-district possesses natural resources that have not been fully utilized, notably a unique fresh-water mangrove forest. This community service activity aims to explore the tourism potential in the area as an effort to increase PADes. The partners involved are the village government and local communities. A participatory approach based on Participatory Rural Appraisal (PRA) was employed, including tourism potential surveys, green tourism site mapping, focused group discussions (FGDs), and training focused on tourism income potential and the importance of preserving village green assets. The results identified two promising green tourism sites: the fresh-water mangrove forest in Tatah Bangkal Tengah Village and river punting tourism in Pandan Sari Village. Moreover, the pohon rambai tree dominating the mangrove area can be developed into environmentally friendly ventures such as ecotourism and honeybee farming. This activity also contributes to community empowerment through the establishment of tourism awareness groups (Pokdarwis), tourism management training, and promotion of transparent village financial planning. With government support and active community participation, Tatah Makmur is expected to develop into a sustainable tourism destination that improves local welfare
Exploring Stunting in South Kalimantan Province Using R Programming-Based Data Visualization Hudaya, Muhammad; Nor, Wahyudin; Yuliastina, Mellani; Nordiansyah, Muhammad
Kesmas Vol. 20, No. 3
Publisher : UI Scholars Hub

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Abstract

South Kalimantan Province continues to face the challenge of relatively high stunting prevalence despite being endowed with abundant coal resources that could serve as a source of funding for public health. Therefore, this study aimed to examine differences in stunting prevalence among cities, mining districts, and non-mining districts in South Kalimantan to raise stakeholder awareness of disparities across these regional types. This study was conducted between April and December 2024, using secondary data obtained from the Indonesian Ministry of Health and the South Kalimantan Provincial Government. R programming was used to process the data, generate visualizations, and perform analysis of variance (ANOVA) and Tukey’s honestly significant difference (HSD) tests. Following the significant ANOVA result, Tukey’s HSD test was conducted to identify specific regional pairs that differed significantly following the ANOVA result. The results showed that cities had significantly lower mean stunting prevalence than non-mining districts (p-value0.05). Additionally, no significant difference was observed between mining and non-mining districts (p-value >0.05). In conclusion, abundant coal resources in mining districts have not translated into more effective stunting reduction efforts.
MITIGASI SENGKETA ASET WAKAF MASJID MELALUI TATA KELOLA ASET YANG AKUNTABEL Hudaya, Muhammad; Nor, Wahyudin; Nordiansyah, Muhammad; Safrida, Lili; Yuliastina, Mellani; Aina, Hasnun Nida Qurrotul; Silva, Silva
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 8, No 1 (2024): June
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v8i1.1872

Abstract

Masjid tidak terbatas sebagai tempat ibadah atau ritual keagamaan, akan tetapi menjadi pusat peradaban dan pemberdayaan umat Islam. Masjid juga sebagai organisasi yang menghimpun dana dari publik serta mengelola aset untuk kepentingan keagamaan. Akuntabilitas dalam pengelolaan sumber daya yang dipercayakan semakin dituntut. Di samping itu terdapat fenomena berupa terjadinya sengketa aset wakaf masjid di beberapa tempat. Hal ini membuat pengurus masjid harus semakin memahami akan pentingnya pengelolaan atau manajemen aset terhadap masjid yang dikelola.Pengabdian kepada masyarakat ini dilakukan untuk meningkatkan kemampuan pengurus masjid dalam mengelola asetnya, agar dapat memitigasi sengketa aset masjid, khususnya apabila terdapat aset masjid berupa wakaf sebagaimana telah terjadi sengketa di beberapa tempat di Indonesia.Target luaran kegiatan ini adalah meningkatkan pencapaian pengetahuan, keterampilan dan kompetensi pengurus masjid di Kota Banjarmasin dalam mengelola atau manajemen aset. Kegiatan ini diawali dengan survei pendahuluan dan pelatihan akan dilakukan dengan pendekatan ceramah, tutorial dan diskusi seputar akuntansi dan manajemen aset untuk mengetahui pencapaian pengetahuan dan kompetensi peserta pelatihan. Program ini berjalan dengan lancar target yang di rancang telah tercapai dengan meningkatnya literasi para pengurus/takmir masjid.
Early Adopters of Climate-Related Disclosures: Evidence From Indonesia Patricia Devina; Muhammad Hudaya; Wahyudin Nor; Atma Hayat
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2197

Abstract

The purpose of this study is to analyze environmental performance, environmental costs, and profitability in influencing firm value using greenhouse gas emission disclosure as a moderating variable. Data were collected from energy sector companies listed on the Indonesia Stock Exchange for the period 2016–2020. The results of this study indicate that many companies still have not disclosed their environmental performance management practices. This study provides a new perspective on corporate efforts to protect the environment by considering every aspect and policy, which benefits not only the environment and society in general but also the company itself.
IMPLEMENTASI FRAUD CONTROL PLAN PADA RSUD SULTAN SURIANSYAH BANJARMASIN Rizki Aulia Rahmi; Atma Hayat; Muhammad Hudaya
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/b5afpj92

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan mengetahui implementasi dan tantangan Fraud Control Plan pada RSUD Sultan Suriansyah Banjarmasin dalam upaya pencegahan dan pengendalian fraud. Penerapan Fraud Control Plan menjadi langkah penting dalam membangun sistem pengendalian yang efektif untuk mencegah dan mengendalikan fraud di lingkungan rumah sakit. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan desain studi kasus. Teknik pengumpulan data dilakukan melalui wawancara mendalam dan dokumentasi terhadap pelaksanaan sepuluh atribut Fraud Control Plan. Penelitian ini terdari 6 informan dari RSUD Sultan Suriansyah Banjarmasin dan 1 informan BPKP Kalimantan Selatan sebagai informan pendukung. Hasil penelitian menunjukkan bahwa implementasi Fraud Control Plan di RSUD Sultan Suriansyah Banjarmasin telah menunjukkan komitmen awal yang positif. Telah diwujudkan melalui beberapa strategi di antaranya seperti penerapan sistem pelaporan, sosialisasi, dan upaya penguatan kembali pengawasan internal. Beberapa tantangan masih ditemukan di antaranya yaitu pelaksanaan atribut-atribut tersebut masih belum merata, belum sepenuhnya terdokumentasi dalam bentuk kebijakan dan SOP, belum terdapat tim anti-fraud yang menangani fraud secara menyeluruh, serta masih terdapat keterbatasan dalam pelatihan teknis terkait fraud.
Menemukan Determinan untuk Bertahan dan Tumbuh pada Masa Covid-19: Pelajaran dari Sub Sektor Farmasi Safitri, Shelviyana Ega; Hudaya, Muhammad
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 1: March 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i1.16778

Abstract

Tujuan studi ini adalah untuk menguji pengaruh biaya riset & pengembangan (R&D) , pertumbuhan penjualan, struktur modal, dan profitabilitas terhadap nilai perusahaan pada perusahaan manufaktur sub sektor farmasi yang terdaftar di IDX. Populasi penelitian ini adalah semua perusahaan sub sektor farmasi yang terdaftar di IDX periode 2013-2020. Sampel penelitian adalah 5 perusahaan farmasi (8 tahun pengamatan) yang terdaftar di IDX periode 2013-2020. Studi ini menggunakan pendekatan kuantitatif. Regresi data panel digunakan dalam analisis data longitudinal penelitian ini. Hasil riset menunjukkan bahwa biaya riset & pengembangan dan pertumbuhan penjualan berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan struktur modal dan profitabilitas tidak berpengaruh signifikan terhadap nilai perusahaan. Kontribusi penelitian ini adalah memberikan evidence pentingnya memperkuat kegiatan riset & pengembangan terutama pada sektor-sektor strategis seperti farmasi sehingga apabila terjadi wabah seperti Covid-19, kita bisa lebih mandiri untuk mengatasi masalah tersebut.
Assessing Fraud Pentagon Theory's Impact on Financial Statement Fraud Risk in Indonesian Mining Firms Faisal Riyanda Putra; Novita Weningtyas Respati; Muhammad Hudaya
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the applicability of the Fraud Pentagon Theory in detecting fraudulent financial reporting within the mining sector. The theory comprises five elements—hubris, pressure, opportunity, justification, and capability—which collectively offer a more comprehensive framework for understanding the motivations and conditions that facilitate financial statement fraud. The research population includes all mining companies listed on the Indonesia Stock Exchange from 2016 to 2019. Using purposive sampling, 48 companies were selected for analysis. Logistic regression was employed to evaluate the influence of Fraud Pentagon indicators on the likelihood of fraudulent financial reporting. The findings indicate that variables such as auditor changes, company characteristics, external pressure, financial stability, and the pursuit of financial targets significantly influence the risk of misleading financial disclosures. Meanwhile, factors including the frequency of CEO photographs in annual reports, changes in board directors, weak internal controls, and managerial ownership were found to have a more limited effect. These results highlight the importance of a multidimensional approach in detecting and mitigating financial reporting fraud. Stakeholders such as regulators, auditors, corporate management, and boards of commissioners should consider these indicators when assessing fraud risk to enhance transparency and safeguard the integrity of financial information.
Co-Authors Aina, Hasnun Nida Qurrotul Atma Hayat Basyirah Ainun Dewi Lesmanawati Faisal Riyanda Putra Faisal Riyanda Putra Kadir Kadir Lili Safrida Mellani Yuliastina Melllani Yuliastina Muhammad Idris Ashari Nordiansyah, Muhammad Novita Weningtyas Respati Patricia Devina Rara Gustiana Rifqi Novriyandana Rizki Aulia Rahmi Safitri, Shelviyana Ega Shelviyana Ega Safitri Silva, Silva Ulfa Puspa Wanti Widodo Wahyudin Nor Yustisiana Sari