Penelitian dan Akuntabilitas Keuangannya

https://doi.org/10.35912/sakman.v5i1.3698
Published: Jul 10, 2025

Abstract:

Purpose: The case of manipulation in preparing financial reports in research carried out by university lecturers is a serious problem. This study aims to investigate the causes of lecturers having lack of accountability in their research financial reporting

Methodology/approach: The systematic review method is used to conceptually explore why lecturers commit dishonest actions in financial reporting. The articles analyzed were 48 national and international journal articles from the Sinta and Google Scholar databases.

Results/findings: The results show that fraud is influenced by information asymmetry, weak monitoring, and workload pressure from tridarma and publication demands. Universities should simplify reporting and enhance monitoring, while lecturers need work-life balance to reduce stress and improve accountability.

Conclusion : Lecturers’ financial reporting issues stem from asymmetry, poor monitoring, and pressure. Improving oversight and work-life balance can enhance accountability.

Limitations: : This study is limited to a literature review without primary data, so it cannot directly assess lecturers' understanding of financial accountability. Future research should use surveys or interviews.

Contribution: This study confirms agency theory by highlighting information asymmetry and weak monitoring in universities. It provides a policy basis to enhance lecturer accountability, reduce fraud, and promote financial accountability and work-life balance.

Keywords:
1. Accountability
2. Community Service
3. Frandulent Financial Reporting
4. Information Asymmetry
5. Research
Authors:
1 . Ani Wilujeng Suryani
2 . Yongky Teguh Setiaji
3 . Prihatini Retnaningsih
4 . Imam Alfianto
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How to Cite
Suryani, A. W., Setiaji, Y. T., Retnaningsih, P., & Alfianto, I. (2025). Penelitian dan Akuntabilitas Keuangannya. Studi Akuntansi, Keuangan, Dan Manajemen, 5(1), 115–126. https://doi.org/10.35912/sakman.v5i1.3698
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Issue & Section
Vol. 5 No. 1 (2025): Juli
Articles
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Author Biography

Yongky Teguh Setiaji, Universitas Negeri Malang, Jawa Timur, Indonesia

Accounting Department

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  2. Abdullahi, R., & Mansor, N. (2015). Fraud Prevention Initiatives in The Nigerian Public Sector: Understanding The Relationship of Fraud Incidencesa and The Elements of Fraud triangle Theory. Journal of Financial Crime, 25(2), 527–544. https://doi.org/10.1108/JFC-02-2015-0008
  3. Abdurrahmansyah, A., & Rismawati, I. (2022). Peningkatan Kualitas Perguruan Tinggi Melalui Sistem Penjamin Mutu dengan Pendekatan Total Quality Managemen. Jurnal Perspektif, 6(2), 154. https://doi.org/10.15575/jp.v6i2.177
  4. Agusto, H. (2023). 3 Pejabat UNILA Dilaporkan ke Kejati Lampung Dugaan Korupsi LPPM Rp 1,1 Miliar. Tribun Lampung. https://lampung.tribunnews.com/2023/02/23/3-pejabat-unila-dilaporkan-ke-kejati-lampung-dugaan-korupsi-lppm-rp-11-miliar. Diakses 29 Januari 2024
  5. Akhyaar, K., Purwantini, A. H., Afif, N., & Prasetya, W. A. (2022). Pengaruh Kepatuhan Pelaporan Keuangan, Sistem Pengendalian Internal, dan Whistleblowing System Terhadap Pencegahan Fraud Pengelolaan Dana Desa. Jurnal KRISNA: Kumpulan Riset Akuntansi, 13(2), 202–207.
  6. Al-Khatib, A. (2016). Protecting Authors from Predatory Journals and Publishers. Publishing Research Quarterly, 32(4), 281–285. https://doi.org/10.1007/s12109-016-9474-3
  7. Ambarita, I. S. (2023). Strategi Peningkatan Capaian IKU-2 Pada Program MBKM di Program Studi Pendidikan Biologi Universitas Palangka Raya. Jurnal Idaarah, VII(1), 214–223.
  8. Anggraini, W. R., & Suryani, A. W. (2021). Fraudulent Financial Reporting Through The Lens of The Fraud Pentagon Theory. Jurnal Akuntansi Aktual, 8(1), 1–12.
  9. Aqilah, A. S., Febrian, R., Kurniawan, I., Hakim, L., Kholik, A., & Islam, P. (2023). Analisis Pengelolaan Tri Dharma Perguruan Tinggi Dalam Bidang Penelitian. Jurnal Sosial Humaniora, 1(3), 206–214.
  10. Arifien, Y., Karmanah, Muttaqin, Z., & Maad, F. (2022). Kinerja Implementasi Merdeka Belajar Kampus Merdeka dalam Mendukung Pencapaian Indikator Kinerja Utama (IKU). Assessment , and Evaluation Education, 2(1), 19–26.
  11. Bachri, B. S. (2010). Meyakinkan Validitas Data Melalui Triangulasi Pada Penelitian Kualitatif. Teknologi Pendidikan, 10, 46–62.
  12. Budi Hartono, S., Zaenuri, W., Mutiara Savitri, F., Noor Farida, D., & Ristianawati, Y. (2021). Alokasi Anggaran, Intellectual Capital, Kinerja Keuangan, Dan Indikator Kinerja Utama Badan Layanan Umum. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 07(01), 49–62. https://doi.org/10.34204/jiafe.v7i1.2915
  13. Cocal, J. C., & De, C. I. (2018). Delving Into Content Lecturers’ Teaching Capability In Content Language Integrated Learning (CLIL) At An Indonesian University. Asian ESP Journal, 14(7), 113–131.
  14. Cortegiani, A., Ippolito, M., Ingoglia, G., Manca, A., Cugusi, L., Severin, A., Strinzel, M., Panzarella, V., Campisi, G., Manoj, L., Gregoretti, C., Einav, S., Moher, D., & Giarratano, A. (2020). Citations And Metrics Of Journals Discontinued From Scopus For Publication Concerns: The Ghos(T)Copus Project. F1000Research, 9(May). https://doi.org/10.12688/f1000research.23847.2
  15. Darlis, A., Lubis, M. A., Farha, M., Laoli, R. R. P., & Lestari, S. I. (2023). Perguruan Tinggi Berbadan Hukum (PTN-BH). HUMANTECH: Jurnal Ilmiah Multi Disiplin Indonesia, 2(3), 585–597.
  16. Despriyanti, & Sudarno. (2020). Alur Laporan Pertanggungjawaban Setelah Kegiatan Workshop Persiapan International Monetary Fund - World Bank Group oleh Kementerian Pariwisata RI. Jurnal Bisnis Event, 1(4), 105–109.
  17. Dikti, D. (2021). Buku Panduan Indikator Kinerja Utama Perguruan Tinggi Negeri. Kemdikbudristek.
  18. Diyanto, C., Putranti, I. R., Yuwono, T., & Yuniningsih, T. (2021). Kebijakan Otonomi Perguruan Tinggi Indonesia: Antara Privatisasi Dan Komersialisasi. Ijtimaiyya: Jurnal Pengembangan Masyarakat Islam, 14(1), 1–20. https://doi.org/10.24042/ijpmi.v14i1.7574
  19. Fahlevi, H., Faradisa, F., & Dawood, R. (2023). Research Grants, Research Collaboration, And Publication In Predatory Journals: Evidence From Publications By Indonesian Social Scientists. Learned Publishing, 36(3), 439–452. https://doi.org/10.1002/leap.1561
  20. Fajar, H. (2022a). Dosen UNNES Semarang Masuk Pemeriksaan Tipikor Polrestabes, Dugaan Kuat Kasus Korupsi Dana Penelitian. Diakses 29 Januari 2024
  21. Fitriana, A. D., Mutmainah, I., & Halifah, S. (2021). Penyelenggaraan Tridharma Perguruan Tinggi Sesuai Bidang Keilmuan Sebagai Upaya Personal Branding Dosen. Komunida: Media Komunikasi Dan Dakwah, 11(2), 195–217.
  22. Fitriani, D. R. (2019). Kejujuran dalam Praktik Pelaporan Manajerial: Tinjauan Literatur Sistematis. Jurnal Akuntansi Aktual, 6(2), 324–333. https://doi.org/10.17977/um004v6i22019p324
  23. Frandsen, T. F. (2017). Are Predatory Journals Undermining The Credibility of Science? A Bibliometric Analysis of Citers. Scientometrics, 113(3), 1513–1528. https://doi.org/10.1007/s11192-017-2520-x
  24. Ghahramani, L., Nakhzari, V., & Shokrpour, N. (2022). A Survey of the Number of Authors of Articles Based on Different Journal Indexes , the Type of Articles , and the Authors ’ Gender in Iranian Medical Journals in 2015-2020. International Journal of Multicultural and Multireligious Understanding 1, 152–161.
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