Publikasi

Faby Saktioriza Nugraha, Saring Suhendro, Chara Pratami Tidespania Tubarad The objective of this study is to comprehensively review the literature discussing the synergistic relationship between local government apparatus integrity and human resource (HR) competence on the quality of Local Government Financial Reports (LKPD). Integrity serves as a pillar of good governance, while HR competence constitutes […]

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Rialdi Azhar, Widya Rizki Eka Putri, Saring Suhendro Abstrak: Transparansi dan akuntabilitas laporan keuangan merupakan komponen penting dalam   tata   kelola   yayasan   untuk   memastikan   kepercayaan   publik   dan keberlanjutan  pendanaan.  Mulai  1  Januari  2025,  penerapan  Standar  Akuntansi Keuangan Entitas Privat (SAK EP) menjadi wajib bagi entitas nirlaba yang tidak memiliki  akuntabilitas    publik  signifikan, termasuk yayasan. Kegiatan pengabdian

Nanak Andrean Prayoga, Saring Suhendro, Liza Alvia Abstract: This study aims to analyze the influence of collusion, ego, and fraud hexagon elements on  the  potential  for  fraud  in  village  fund  management,  as  well  as  the  role  of  moral reasoning as a moderating variable. The results indicate that collusion and ego have a positive and significant

Veni Marisa Aniza1, Saring Suhendro Abstract. This study aims to examine the effect of sustainability reports, proxied by corporate social responsibility, and green accounting, proxied by the PROPER index, on financial performance, with company size as a control variable. The population in this study were manufacturing companies in various industrial sectors listed on the Indonesia

Dhea Regitha Putri, Saring Suhendro Abstrak: Digitalisasi mendorong perubahan praktik akuntansi melalui penerapan cloud accounting pada Usaha Mikro, Kecil, dan Menengah (UMKM). Cloud accounting menawarkan kemudahan akses dan efisiensi, namun tingkat kepuasan pengguna dipengaruhi oleh beberapa faktor. Penelitian ini bertujuan menganalisis pengaruh persepsi kegunaan, kualitas sistem, dan kualitas informasi terhadap tingkat kepuasan penggunaan cloud accounting

Muhamad Dimas Pangestu1, Saring Suhendro Abstract. This study aims to analyze the effect of the level of implementation of accrual-based International Public Sector Accounting Standards (IPSAS) on the fiscal transparency of the central government. In addition, this study also examines the differences in the level of IPSAS implementation among OECD, non-OECD, and BRICS countries. The

Safira Nada Sabila, Rindu Rika Gamayuni, Saring Suhendro, Rialdi Azhar Abstract: Corruption is a serious problem that has become a concern in many countries, including Indonesia. Regional governments as entities responsible for the provision of public services and the use of public budgets have an important role in efforts to prevent and reduce corruption. Corrupt