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Moh Shidqon
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Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung I Lantai 1, Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440. Email : jmat.feb@trisakti.ac.id Telp: 021-5663232(ext.8322)
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INDONESIA
Jurnal Magister Akuntansi Trisakti
Published by Universitas Trisakti
ISSN : -     EISSN : 23390859     DOI : https://doi.org/10.25105/jmat
Core Subject : Economy,
Economics, Econometrics & Finance
The JMAT invites manuscripts in the various topics include, but not limited to, functional areas of financial accounting, accounting sharia, behavioural accounting, information system, auditing, fraud, accounting education, management accounting, management control system, international accounting, tax, professional and business ethics, sustainability, and corporate governance. JMAT is accredited at 3rd rank by the Ministry of Research, Technology and Higher Education of the Republic of Indonesia (RISTEKDIKTI), No. 28/E/KPT/2019. JMAT is published by Lembaga Penerbit Faculty of Economics and Business, Universitas Trisakti (LP-FEB) in collaboration with Ikatan Akuntan Indonesia- Education Compartment. Research method that can be accepted in this journal are both of quantitative and qualitative. The article that was submitted can be used in Bahasa or English. The decision for acceptance depends on blind review results. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts. Several criteria to be accepted are: originality, novelty, proper research method and give the real contribution to theory development, or future research or practitioners. This journal is Open Access journal. This journal allows readers to read, download, copy, distribute, print, search or link to the full texts or its articles and to use them for any other lawful purpose.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 130 Documents
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THE EFFECT OF HEPTAGON FRAUD ON FINANCIAL STATEMENT FRAUD WITH MODERATION OF INSTITUTIONAL OWNERSHIP Aslamy , Ahmad Ali Akbar; Hexana Sri Lastanti
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i2.23103

Abstract

This study aims to examine and analyze the effects of pressure, opportunity, rationalization, capability, ego, ignorance, and greed on financial statement fraud, with institutional ownership as a moderating variable. The research population comprises 112 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period from 2021 to 2023. The sample comprises 42 companies from the basic materials sector, resulting in 126 observations, selected using purposive sampling. Data were obtained from financial statements and annual reports. The analysis employed descriptive statistics, Moderated Regression Analysis (MRA), and t-tests using secondary data. The results indicate that pressure, rationalization, capability, ego, and greed have a positive impact on financial statement fraud, whereas opportunity and ignorance do not. Furthermore, institutional ownership weakens the influence of pressure, rationalization, capability, ego, and greed on financial statement fraud, but does not moderate the effect of opportunity and ignorance. These findings underscore the crucial role of institutional ownership in mitigating the risk of fraudulent reporting. Strengthening institutional oversight through active shareholder participation, promoting long-term investment, and enforcing stronger corporate governance can effectively curb fraudulent practices. This study contributes to the literature on financial fraud by expanding the Fraud Diamond framework with additional behavioral factors. It also offers practical insights for regulators, policymakers, and investors to enhance transparency and accountability, particularly in high-risk.
THE EFFECT OF ACCOUNTING INFORMATION SYSTEM QUALITY AND TRUST ON CUSTOMER SATISFACTION IN USING MOBILE BANKING WITH PERSONAL DATA SECURITY AS THE MODERATION Anggraini, Dahlia Tri; Ajeng Radiska Febriola; Juita Tanjung; Septi Wulandari Chairina
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i2.23427

Abstract

Customer satisfaction plays a crucial role in encouraging continued use of financial services. This study examines the effect of Accounting Information System (AIS) quality and trust on customer satisfaction in mobile banking, with data security as a moderating variable. Primary data were collected through questionnaires distributed to mobile banking users at PT Bank XYZ (Persero), Jakarta, specifically at the Fatmawati branch. The analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0 software. The results indicate that AIS quality and data security do not significantly affect customer satisfaction in mobile banking. In contrast, trust has a significant positive effect on customer satisfaction. Furthermore, the findings reveal that data security does not moderate the relationship between AIS quality and customer trust, which in turn does not influence customer satisfaction. These results highlight the dominant role of trust in shaping user satisfaction, indicating that the quality of accounting information systems and data security alone are insufficient to enhance the customer experience. The study contributes to the literature on mobile banking by emphasizing the importance of trust as a key determinant of customer satisfaction, and provides insights for banks to strengthen trust-building strategies in digital financial services.
MANAGEMENT OF VILLAGE-OWNED ENTERPRISES (BUMDESMA) FROM A GOVERNANCE, RISK, COMPLIANCE (GRC) PERSPECTIVE IN LICIN SUBDISTRICT, BANYUWANGI REGENCY Tengku Melinda; Izzato Millati
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i2.23512

Abstract

This study examines the management of Badan Usaha Milik Desa Bersama (BUM Desa Bersama) through the lens of the Governance, Risk, and Compliance (GRC) framework. As a collaborative institution established by several villages, BUM Desa Bersama aims to optimize local economic potential, foster business sustainability, and improve community welfare. The research focuses on BUM Desa Bersama Licin Mandiri as a case study to explore how governance structures, supervisory mechanisms, risk identification and monitoring, and regulatory compliance are practiced at the village enterprise level. A qualitative approach was employed, utilizing surveys, in-depth interviews, direct observation, and document analysis to gather comprehensive data. Triangulation of sources and theories was applied to ensure the validity and reliability of the findings. The analysis reveals that the implementation of GRC principles significantly contributes to enhancing organizational accountability, operational efficiency, and transparency. In terms of governance, BUM Desa Bersama Licin Mandiri demonstrates participatory decision-making processes and structured supervision involving multiple stakeholders. Risk management is reflected in preventive measures against financial, operational, and reputational risks. Compliance practices are evident through adherence to government regulations, contractual obligations, and internal policies and procedures. The findings suggest that applying the GRC framework strengthens the overall resilience of BUM Desa Bersama by integrating good governance, proactive risk mitigation, and consistent regulatory adherence. This study provides both theoretical insights and practical implications, emphasizing that GRC serves not only as a control mechanism but also as a strategic tool to support the sustainable growth and long-term competitiveness of village-owned enterprises in Indonesia.
APPLICATION OF COSO PRINCIPLES AT PT SREEYA SEWU INDONESIA TBK Darmawan, Ni Kadek Vidiasari; Banjarnahor, Erliana
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i2.23666

Abstract

This study aims to analyze the implementation of COSO 2013 principles in the internal control system for raw material inventory at PT Sreeya Sewu Indonesia Tbk. The research employs a descriptive qualitative approach, collecting data through interviews, observations, document analysis, and a review of the 2023 annual report. The findings reveal that several COSO components, namely control environment, information and communication, and monitoring, have been consistently applied. However, weaknesses remain in risk assessment and control activities, particularly due to the inconsistent use of technology and limited integration across departments. These gaps reduce the overall effectiveness of the internal control system. The study emphasizes the need for stronger information system integration, standardized documentation of internal controls, and alignment of procedures across units. This research contributes to the literature on internal control in emerging markets, providing practical recommendations for enhancing governance and accountability in manufacturing companies.
ANALYZING TAX COMPLIANCE FACTORS IN GOVERNMENT INSTITUTIONS: SOCIALIZATION, SERVICE QUALITY, KNOWLEDGE, AND AWARENESS Qonita, Radita; Dwi Astuti, Christina
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i2.23738

Abstract

Government institutions are recognized as tax subjects with both formal and material obligations to comply with taxation regulations in Indonesia. This study aims to analyze the factors that influence taxpayer compliance levels in government institutions in Banten Province. The independent variables examined include tax socialization, service quality, tax knowledge, and taxpayer awareness, while compliance is designated as the dependent variable. This research employs a quantitative approach with multiple linear regression analysis. Primary data were collected from 130 questionnaires distributed to employees directly responsible for government institution tax reporting in Banten Province using purposive sampling. The results indicate that tax socialization, service quality, and taxpayer awareness have a significant positive impact on tax compliance, whereas tax knowledge does not have a statistically significant effect on compliance. These findings underscore the importance of optimizing tax socialization, enhancing service quality, and increasing taxpayer awareness among government officials to improve compliance. The study contributes to both practice and theory by offering insights for tax authorities to refine strategies in promoting compliance within government institutions and providing a basis for further research on the role of tax knowledge.
FORENSIC ACCOUNTING IN FRAUD PREVENTION AND MANAGEMENT: A SYSTEMATIC LITERATURE REVIEW Alfiana Wanda Lestari; Sinta Febriani
Jurnal Magister Akuntansi Trisakti Vol. 13 No. 1 (2026): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v13i1.23844

Abstract

This study systematically reviews the contribution of forensic accounting to fraud prevention and detection, with a particular focus on its role in strengthening anti-fraud mechanisms in Indonesia. The research adopts a systematic literature review (SLR) approach to analyze 26 journal articles published between 2015 and 2025. The selected studies consist of national journals indexed in SINTA (levels 1–6) and international journals indexed in Emerald Insight, ensuring a balanced integration of local and global perspectives. The findings reveal that forensic accounting plays both reactive and proactive roles in addressing fraud. In its reactive capacity, it supports post-fraud investigation, evidence collection, and litigation processes. Meanwhile, its proactive role is reflected in the utilization of advanced technologies, such as big data analytics, artificial intelligence, and digital forensics, as well as the implementation of forensic audits to enhance early detection and prevention mechanisms. The study also identifies a significant shift from a traditional post-fraud investigative approach toward a more strategic and preventive orientation in organizational anti-fraud frameworks. Theoretically, this study contributes to filling gaps in the Indonesian forensic accounting literature by providing a comprehensive and integrative analysis of existing research. Practically, the findings emphasize the importance of strengthening auditor competence, improving regulatory frameworks, and fostering cross-functional collaboration among organizational units. However, this study is limited to secondary data sources; therefore, future research is recommended to incorporate empirical methods, particularly in high-risk sectors and digital audit practices, to enhance the robustness and applicability of the findings.
ANALYSIS OF THE IMPACT OF INTEGRATING SUSTAINABILITY REPORTING INTO TRADITIONAL FINANCIAL STATEMENTS Ishe Yudiwati; Nurhastuty Kesumo Wardhani
Jurnal Magister Akuntansi Trisakti Vol. 13 No. 1 (2026): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v13i1.24883

Abstract

This study examines the increasing importance of integrating sustainability considerations into corporate governance and reporting practices. As global business environments continue to evolve, companies are required not only to focus on financial performance but also to address the social and environmental impacts of their operations. In response to growing stakeholder demands for sustainability transparency, the establishment of sustainability committees has emerged as a key governance mechanism to enhance the credibility and quality of sustainability reporting. However, in practice, the function of sustainability committees often remains separated from traditional financial reporting processes, potentially creating information gaps that may impair decision-making quality. This study aims to analyze the impact of integrating sustainability committees into traditional financial reporting on information quality, stakeholder perceptions and trust, and overall company performance. A quantitative approach is employed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to examine both direct and indirect relationships among variables, including the mediating roles of information quality and stakeholder perceptions. The literature suggests that stronger sustainability governance through such integration improves the relevance, reliability, and completeness of corporate disclosures. In addition, sustainability committees contribute to more positive stakeholder perceptions, which in turn enhance firm performance and value. The proposed conceptual model posits that the integration of sustainability committees positively influences information quality and stakeholder perceptions, which subsequently affect company performance, both directly and indirectly. This study contributes to the development of integrated sustainability reporting literature and provides practical implications for companies and regulators in strengthening accountability and transparency, particularly in the Indonesian context.
THE INFLUENCE OF AUDITOR QUALITY, LIQUIDITY, PROFITABILITY, AND SOLVENCY ON AUDIT DELAY Margareta Jane Widyawa; Sylvia Fettry
Jurnal Magister Akuntansi Trisakti Vol. 13 No. 1 (2026): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v13i1.25901

Abstract

This study examines the effect of auditor quality, liquidity, profitability, and solvency on audit delay in manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using 252 firm-year observations and a multiple linear regression approach, this study aims to provide empirical evidence on the determinants of audit timeliness. The study is grounded in agency theory and signaling theory, where auditor quality serves as an external monitoring mechanism to reduce information asymmetry, while profitability acts as a positive signal that encourages timely financial reporting. The empirical results indicate that auditor quality and profitability have a significant negative effect on audit delay, suggesting that companies audited by high-quality auditors and those with stronger financial performance tend to complete the audit process more efficiently. In contrast, liquidity and solvency do not exhibit a significant partial effect on audit delay, indicating that short-term financial capability and leverage are not the primary determinants of audit timeliness. However, the simultaneous test shows that all variables collectively have a significant influence on audit delay. These findings imply that audit delay is primarily driven by audit-related factors and firm performance rather than liquidity or leverage conditions. The results reinforce the relevance of agency theory, particularly the role of high-quality auditors in enhancing audit efficiency. From a practical perspective, this study highlights the importance for companies to engage reputable auditors and maintain strong profitability to ensure timely financial reporting and enhance stakeholder confidence.
ENVIRONMENTAL COST AND AUDIT COMMITTEE ON FINANCIAL PERFORMANCE Seveny Amelia Lingga; Harman Malau; Mila Susanti
Jurnal Magister Akuntansi Trisakti Vol. 13 No. 1 (2026): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v13i1.26306

Abstract

This study aims to examine the effect of environmental cost and the audit committee on the financial performance of companies listed on the Main Board of the Indonesia Stock Exchange in 2024. Despite increasing attention to environmental governance and corporate oversight, prior studies have predominantly analyzed these variables separately, leaving a gap in understanding their simultaneous impact, particularly in the context of large-capitalization firms in emerging markets such as Indonesia. This research employs a quantitative approach with purposive sampling, resulting in 164 firm-year observations. Data were obtained from companies’ annual and sustainability reports for 2024. Financial performance is proxied by Return on Assets (ROA), and the hypotheses are tested using multiple linear regression with SPSS version 26. The results indicate that environmental cost and the audit committee, both partially and simultaneously, do not have a significant effect on financial performance. The coefficient of determination (R²) is close to zero, indicating very limited explanatory power of the model in explaining variations in ROA. These findings suggest that environmental expenditures among large firms remain predominantly compliance-oriented rather than strategically value-enhancing, while the audit committee tends to function more as a formal governance mechanism rather than an effective driver of financial performance. Theoretically, this study contributes to stakeholder theory and agency theory by highlighting the limited short-term and lagged financial impact of environmental and governance mechanisms. Practically, the findings provide insights for companies and regulators to strengthen the strategic role of environmental cost allocation and improve the effectiveness of audit committees in supporting long-term value creation.
DETERMINANTS OF THE EFFECTIVENESS OF REGIONAL FINANCIAL MANAGEMENT WITH INFORMATION TECHNOLOGY AS A MODERATING VARIABLE WINAR SEKAR ARUM; Dwi Orbaningsih; Djuni Farhan
Jurnal Magister Akuntansi Trisakti Vol. 13 No. 1 (2026): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v13i1.26340

Abstract

This study aims to examine the effect of communication (X₁), resources (X₂), disposition (X₃), and bureaucratic structure (X₄) on the effectiveness of regional financial management (Y), as well as to test the moderating role of information technology (Z). This study employs a quantitative approach using a survey method. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 25. The results indicate that disposition and bureaucratic structure have a positive and significant effect on the effectiveness of regional financial management, while communication and resources do not show a significant effect. Furthermore, information technology is found to moderate only the relationship between bureaucratic structure and financial management effectiveness, indicating its role in strengthening structural governance mechanisms. However, information technology does not moderate the effects of communication, resources, or disposition. These findings highlight that the effectiveness of regional financial management is primarily determined by the behavioral and structural aspects of the organization. Theoretically, this study contributes to the development of public sector governance by emphasizing the interaction between organizational structure and technological support. Practically, the results suggest that optimizing bureaucratic structures supported by information technology can enhance financial management effectiveness.

Page 13 of 13 | Total Record : 130

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