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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER BALANCE: Economic, Business, Management and Accounting Journal JIAI (Jurnal Ilmiah Akuntansi Indonesia) BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Journal of Community Development juremi: jurnal riset ekonomi Jurnal Pengabdian Masyarakat Manage ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Mahasiswa Entrepreneurship
Gardina Aulin Nuha
Universitas Muhammadiyah Jember
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Nursing Physics Public Health Social Sciences

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Journal : JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)

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Systematic Literature Review: Kecurangan Laporan Keuangan Di Indonesia Dan Malaysia Juli Rima Afiani; Dwi Cahyono; Gardina Aulin Nuha
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.873

Abstract

This study aims to identify and analyze literature related to financial statement fraud in Indonesia and Malaysia. The method used in this study is the Systematic Literature Review (SLR) of journal papers for the 2016-2021 period. The literature review process consists of three stages, namely planning, implementation and reporting using the PRISMA (Preferred Reporting Items for Systematic Review and Meta Analyses) research design which includes several processes. The initial study found 121 research articles using the Scopus database with the Publish or Perish application, and the total study used was 10 articles based on inclusion and exclusion criteria. There are four research questions raised in this study. The results of research published in journals published in 2016-2021 state that the factors for fraudulent financial statements in Indonesia are weak auditors, ineffective audit committee supervision, weak internal controls, weak governance and client engagement with borrowers. While the factors of financial statement fraud in Malaysia are audit committee involvement, weak governance and low earnings management. The researcher concludes that financial statement fraud that occurs in Indonesia and Malaysia can occur due to pressure and opportunities that occur due to weak internal and external controls. Keywords: Systematic Literature Review (SLR), fraudulent financial statements, Indonesia, Malaysia
Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi pada Usaha Mikro Kecil dan Menengah di Kabupaten Banyuwangi Nindi Nadia Yurisma; Arik Susbiyani; Gardina Aulin Nuha
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.1040

Abstract

This study aims to analyze and determine the effect of business scale, education level and accounting knowledge on the use of accounting information in Micro, Small and Medium Enterprises in Banyuwangi Regency. The variables used in this study consisted of 3 independent variables, namely business scale (X1), education level (X2) and accounting knowledge (X3) and the variable used was the use of accounting information (Y). This study uses quantitative methods. Data collection is done by distributing it directly to MSME owners. The population in this study are micro, small and medium enterprises in Banyuwangi Regency with a total of 5,022. The research sample used was in accordance with the Slovin formula calculation of 98.4 (rounded 98) or the respondents used were 98. The sampling technique in this study used Simple Random Sampling. Analysis of the research data using multiple linear regression which is processed using IBM SPSS Statistics to determine the factors that influence the use of accounting information. The results of this study indicate that the variables of business scale, education level and accounting knowledge have a positive effect on the use of accounting information on MSMEs in Banyuwangi Regency.
Co-Authors Alwan Sri Kustono Ari Sita Nastiti Ayuk Firdawati Chintya Nur Isnaini S Desy Rustiyanti Desy Rustiyanti Rahayu DWI CAHYONO Juli Rima Afiani Juli Rima Afiani Moh. Halim Muhammad Fathorossi Muhammad Ghozi Falih Afifi Falih Nico Ferdyansah Nindi Nadia Yurisma Putri Gusti Aulia Resti Utami Susbiyani, Arik Yulinartati Yulinartati