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All Journal Bisman (Bisnis dan Manajemen): The Journal of Business and Management Didaktik : Jurnal Ilmiah PGSD STKIP Subang Bata Ilyas Journal of Accounting Mammiri: Jurnal Pengabdian Masyarakat International Journal of Education Management and Religion
Fina Ruzika Zaimar
Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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AUDIT DELAY DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA PADA PERUSAHAAN PUBLIK: LITERATUR REVIEW PERIODE 2020-2024 Muh. Khairil Amri; Keisya Putri Salsabila; Andi Ratu Zaqhila; Fildzah Nur Aini R; Fina Ruzika Zaimar
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 04 (2025): Volume 11 No. 04 Desember 2025 In Press
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v11i04.8804

Abstract

This study aims to review and synthesize recent research on audit delay and its influencing factors in public companies in Indonesia during the 2020–2024 period. Audit delay refers to the time lag between the end of a company’s fiscal year and the publication of its audited financial statements, which affects the timeliness and relevance of financial information. Using a Systematic Literature Review (SLR) approach, this study analyzed 15 selected articles obtained from Google Scholar and other academic databases. The review identified key determinants that consistently influence audit delay, including profitability, firm size, auditor opinion, solvency, reputation of the Public Accounting Firm (KAP), auditor switching, and corporate governance mechanisms. Profitability and auditor opinion were found to be the most dominant variables, where highly profitable firms tend to complete audits faster, while companies receiving non-unqualified opinions experience longer delays. The findings also indicate that external factors such as the COVID-19 pandemic contributed to extended audit completion times due to limited access and operational disruptions. This literature review emphasizes that audit delay is a multidimensional phenomenon influenced by both internal and external factors, highlighting the importance of improving corporate governance, internal control, and financial reporting systems to ensure timely and transparent audits.
Audit Kas dalam Perspektif Manajemen Risiko: Analisis Faktor Fraud dan Human Error pada Entitas Bisnis di Indonesia Darmi Patulak; Haspina; Deswita Nuraidha S; Harun Al Rasyid; Fina Ruzika Zaimar
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 04 (2025): Volume 11 No. 04 Desember 2025 Published
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v11i04.9435

Abstract

This study aims to analyze cash audits from a risk management perspective by highlighting fraud and human error factors within business entities in Indonesia. Cash is the most liquid asset and the most vulnerable to misuse, thus requiring a strong internal control system to ensure the reliability of financial reporting. This research employs a literature review by gathering relevant previous studies related to cash audits, risk management, fraud, and human error. The findings show that fraud risks often arise due to weak segregation of duties, inadequate supervision, and the continued use of manual recording systems. Meanwhile, human error is triggered by limited understanding of procedures, high workloads, and insufficient competency in using accounting technology. Risk-based cash audits supported by regular reconciliations, layered authorization, and digital systems are proven effective in minimizing cash irregularities. In addition, surprise audits and whistleblowing systems strengthen early detection of fraud. This study concludes that integrating risk management, improving human resource competence, and modernizing audit systems are key to preventing fraud and human error, while enhancing the financial integrity of business entities.
Analisis Kasus Manipulasi Laporan Keuangan dan Penyelesaian Audit: Studi Kasus PT Garuda Indonesia Ahmad Akil; Fina Ruzika Zaimar; Melanie Tumanan; Muh. Nurfaiz Alfarisi
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 04 (2025): Volume 11 No. 04 Desember 2025 Published
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v11i04.9675

Abstract

This study analyzes the financial statement manipulation case of PT Garuda Indonesia in 2018 and the audit process that followed. The study aims to explain how the manipulation occurred, how the audit addressed the case, and what factors influenced the auditor’s independence. The research uses a qualitative method with a case study approach based on public documents, audit reports, and regulatory sanctions. The findings show that Garuda Indonesia recognized revenue from a cooperation agreement with PT Mahata Aero Teknologi before meeting the criteria in PSAK. This recognition changed a large loss into a reported profit. Regulators required a restatement that confirmed a significant loss. The audit process found limited evidence on material accounts and high uncertainty about going concern, which led to a disclaimer opinion in 2020. The case shows that weak internal control, pressure on management, and poor governance increased fraud risk. The sanctions from OJK and the Ministry of Finance forced improvements in audit quality and governance. The study recommends stronger internal control, strict revenue recognition standards, and better independence for auditors to prevent similar cases.
ANALISIS AKUISISI MODAL DAN STRATEGI PEMBAYARAN KEMBALI PADA STARTUP DI INDONESIA: STUDI KASUS GOTO GOJEK TOKOPEDIA TBK Najwa Adilla Taira Eko; Ahmad Rifaldi S; Jilan Fadhillah; Ratuliu; Fina Ruzika Zaimar
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 04 (2025): Volume 11 No. 04 Desember 2025 Published
Publisher : STKIP Subang

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

Abstract

This study analyzes capital acquisition and repayment strategies at PT GoTo Gojek Tokopedia Tbk, one of the largest technology companies in Indonesia. The study uses a qualitative approach through a systematic literature review combined with content analysis of financial reports, IPO prospectuses, official publications, and previous studies from 2020 to 2025. The analysis shows that GoTo's capital acquisition process through strategic investor funding, venture capital, and IPO has succeeded in increasing assets and equity without putting direct pressure on cash flow. However, this increase in capital has not resulted in a significant improvement in profitability due to high operating costs, post-merger integration expenses, and a high proportion of short-term debt. Efficiency analysis shows an increase in operational efficiency, but the company's capital structure still faces liquidity pressures and short-term financial risks. The findings confirm that successful business consolidation through mergers does not automatically strengthen financial performance, requiring a more targeted repayment strategy through debt restructuring, asset optimization, and cost efficiency. This research contributes to the development of capital structure studies in technology companies and provides practical recommendations for digital startups in formulating sustainable funding strategies.
Kekuatan Voice of Customer di Media Sosial: Dampaknya terhadap Respons dan Perbaikan CRM Perbankan Wiwin Riski Windarsari; Fina Ruzika Zaimar; Hasisa Haruna; Achmad Ridha; Andi Rahmatullah Mangga
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 8 No. 2 (2025): Juli 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/bisman.v8i2.4344

Abstract

Social media is increasingly serving as a primary channel for customers to voice their banking experiences, including complaints, questions, and appreciation. This study aims to analyze the power of Voice of Customer (VoC) on platform X and its impact on company responses and Customer Relationship Management (CRM) improvements. The study analyzed 1,456 posts from 998 unique accounts addressed to Bank C's official account during August 2025. The results showed that dominant complaints included failed transactions with balance deductions, application disruptions, OTP and verification issues, difficulties contacting customer service, and security and fraud issues. Company responses were generally directed to private channels (DM or phone) using template-based answers. However, personalization efforts were evident in innovative application features, such as transaction notifications, e-statements, and the Bank C keyboard. These findings confirm that VoC is not simply a source of complaints but also a strategic input that can drive system improvements and interaction quality. Practical implications include the need to strengthen social listening, improve the quality of personalized responses, and integrate VoC directly into CRM. The use of AI and automation can also support the initial response process, while maintaining human oversight for sensitive cases. This research was limited to a single banking institution, a single platform, and a specific period, so the results cannot be broadly generalized. Future studies are recommended to involve more institutions, communication channels, and take a longitudinal approach to assess the impact of CRM improvements on customer satisfaction and loyalty.
Pengelolaan Keuangan Mahasiswa Pengguna QRIS Melalui Praktik Kakeibo Dalam Perspektif Nudge Theory Di Era Digital Fina Ruzika Zaimar
Bata Ilyas Journal of Accounting Vol 7, No 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v7i1.12007

Abstract

Transformasi digital telah mendorong perubahan signifikan dalam sistem pembayaran masyarakat, termasuk di kalangan mahasiswa. Kehadiran Quick Response Code Indonesian Standard (QRIS) memberikan kemudahan, kecepatan, dan efisiensi transaksi sehingga menjadi metode pembayaran yang semakin dominan digunakan mahasiswa. Namun, kemudahan tersebut juga berpotensi meningkatkan perilaku konsumtif akibat berkurangnya hambatan psikologis dalam melakukan pembayaran. Penelitian ini bertujuan untuk menganalisis pengelolaan keuangan mahasiswa pengguna QRIS melalui praktik Kakeibo dengan menggunakan perspektif Nudge Theory. Penelitian menggunakan pendekatan kualitatif deskriptif melalui studi literatur. Data diperoleh dari berbagai jurnal ilmiah, laporan Bank Indonesia, publikasi Otoritas Jasa Keuangan, serta literatur mengenai Kakeibo, literasi keuangan, dan perilaku keuangan digital. Hasil penelitian menunjukkan bahwa penggunaan QRIS meningkatkan efisiensi transaksi namun juga meningkatkan risiko impulse buying dan pengeluaran tidak terencana. Praktik Kakeibo berfungsi sebagai instrumen refleksi keuangan yang membantu mahasiswa mencatat, mengelompokkan, dan mengevaluasi pengeluaran secara sistematis. Dalam perspektif Nudge Theory, Kakeibo menjadi bentuk intervensi perilaku yang mendorong pengambilan keputusan finansial yang lebih rasional tanpa mengurangi kebebasan individu dalam bertransaksi. Integrasi QRIS dan Kakeibo berpotensi meningkatkan literasi keuangan digital, memperkuat disiplin keuangan, dan mendorong perilaku keuangan berkelanjutan di kalangan siswa. Kata Kunci: QRIS; kakeibo; nudge theory; literasi keuangan; mahasiswa.
The Sweet Consumption Trap: The Role Of Brand Image And Sensory Appeal In Sustaining High-Sugar Beverage Consumption Achmad Ridha; Fina Ruzika Zaimar
International Journal of Education Management and Religion Vol. 3 No. 2 (2026): July 2026
Publisher : Pondok pesantren As-salafiyah As-Safi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijemr.v3i2.1172

Abstract

Despite increasing awareness of the health risks associated with excessive sugar consumption, the demand for high-sugar beverages remains persistently high. This phenomenon suggests that factors beyond rational health considerations play a critical role in shaping sustained consumption behavior. This study aims to examine the roles of brand image and sensory appeal in sustaining high-sugar beverage consumption, with emotional attachment serving as a mediating mechanism and health risk awareness included as a control variable. Using a quantitative approach, data were collected through a survey of high-sugar beverage consumers and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results indicate that both brand image and sensory appeal have significant positive effects on emotional attachment and continuance purchase intention. Emotional attachment emerges as a key predictor of continuance purchase intention and partially mediates the relationships between brand image, sensory appeal, and sustained consumption behavior. Health risk awareness is found to negatively influence continuance purchase intention, although its effect is weaker compared to affective and sensory-driven factors. These findings highlight the presence of a sweet consumption trap, in which emotional and sensory mechanisms reinforce continued consumption despite consumers’ awareness of health risks. The study contributes to the literature by offering an integrated framework that explains the persistence of unhealthy consumption and provides insights for both marketing strategy and public health interventions.
Edukasi Literasi Keuangan Mahasiswa melalui Metode Kakeibo untuk Pengelolaan Keuangan Pribadi Fina Ruzika Zaimar; Hasisa Haruna; Wiwin Riski Windasari; Adriansyah; Achmad Ridha
MAMMIRI: JURNAL PENGABDIAN MASYARAKAT Vol. 3 No. 2 (2026): Juni 2026
Publisher : Education and Talent Development Center Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/mammiri.v3i2.5098

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman mahasiswa mengenai pentingnya literasi keuangan dan perilaku pengelolaan keuangan yang efektif. Kegiatan dilaksanakan dalam bentuk sharing session bertema “Fundamentals of Financial Literacy for Effective & Smart Financial Management” pada mahasiswa Program Studi Akuntansi S1 Universitas Negeri Makassar yang diikuti oleh 35 peserta. Materi yang diberikan meliputi konsep dasar literasi keuangan, financial behavior, pengelolaan cash flow sederhana, perbedaan kebutuhan dan keinginan, serta penerapan metode Kakeibo sebagai strategi pengelolaan keuangan pribadi. Metode pelaksanaan dilakukan melalui pemaparan materi, diskusi interaktif, dan evaluasi sederhana terkait pemahaman peserta. Hasil evaluasi menunjukkan bahwa sebagian besar peserta memahami pentingnya pengendalian pengeluaran dan penyusunan anggaran setelah kegiatan berlangsung. Sekitar 85% peserta menyatakan mulai memahami penerapan metode Kakeibo dalam pengelolaan keuangan sehari-hari, sedangkan 80% peserta menyatakan lebih sadar terhadap perbedaan antara kebutuhan dan keinginan setelah mengikuti kegiatan. Selain itu, peserta menunjukkan antusiasme tinggi selama sesi diskusi dan refleksi kegiatan. Kegiatan ini diharapkan dapat membantu mahasiswa membangun perilaku keuangan yang sehat dan lebih bijak dalam mengelola keuangan pribadi.
Co-Authors Achmad Ridha Adriansyah Ahmad Akil Ahmad Rifaldi S Andi Rahmatullah Mangga Andi Ratu Zaqhila Darmi Patulak deswita nuraidha s Fildzah Nur Aini R harun al rasyid Hasisa Haruna haspina Jilan Fadhillah Keisya Putri Salsabila Melanie Tumanan Muh. Khairil Amri Muh. Nurfaiz Alfarisi Najwa Adilla Taira Eko Ratuliu Windarsari, Wiwin Riski Wiwin Riski Windasari