siti kustinah - Academia.edu (original) (raw)

Papers by siti kustinah

Research paper thumbnail of The Competency of Human Resources in Relation to Internal Control

Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi

To create human beings into human capital in an organization requires intellectual capital, which... more To create human beings into human capital in an organization requires intellectual capital, which consists of the abilities they have and the ability to use them at work. Intellectual capital, which is the value of human resources, plays an important role and requires transformation more than just carrying out administrative functions but includes overall strategy, administration and as a liaison with top management who are responsible for organizational performance. One of the criteria for achieving the best performance in a company is the achievement of goals. internal control. One of the achievements of internal control objectives is through the ability or competence of employees. Employee competencies that must be possessed by these employees are ability in the field of good planning, ability to give the best influence on others, ability to communicate well, ability to open social networks, ability to think logically and ability to organize or managerial skills.

Research paper thumbnail of Impact of Calibrating Public Accountability (CPA) Model and Utilization of Quality of Management Accounting Information Systems on School Organizational Performance: Survey on Private Schools in Cimahi City

International Journal of Science and Society

Education is important for the progress and prosperity of the nation and state. Through education... more Education is important for the progress and prosperity of the nation and state. Through education, competent and reliable human resources will be born. Minister of Education and Culture Research and Technology Nadiem Makarim in November 2019 mentioned the importance of character education in the midst of the large role of technology today. Character education will be the foundation for the nation's successors to survive and thrive in the current era of digitalization. Continuing education must be supported by safe conditions, situations and conditions. But now, especially in the past few years, the pandemic has had another effect on the world of education. The effect of this pandemic also has an impact on the achievement of performance in schools, especially schools with private status. This decline in the performance of private schools can be caused by accountability in presenting their financial statements and the use of accounting information systems. The purpose of this stud...

Research paper thumbnail of Effect of Capital Structure and Company Size on Stock Prices at PT.Kimia Farma, Tbk (Observation Period 2010-2019)

Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi

Nowadays, the development of the country's economy is mostly supported by several industries,... more Nowadays, the development of the country's economy is mostly supported by several industries, as previously explained that industrial or business development can trigger the progress of the country's economy. One of the industries engaged in Indonesia is the pharmaceutical industry. Data on the growth of the pharmaceutical industry in Indonesia in 2019 was able to reach 9%, this growth rate is above the growth achievement in the first quarter of 2019 of 8.12% with a gross domestic product (GDP) value of IDR 21.9 trillion. Based on the description above, this study aims to determine how the capital structure and company size affect the share price either partially or simultaneously at PT.Kimia Farma Tbk with an observation period from 2010 to 2019. The research method used is descriptive associative method using multiple regression. The results of research and data processing partially show that there is a significant positive effect of capital structure on stock prices, whil...

Research paper thumbnail of BUMDes Management Through Accounting Information Systems at BUMDes in Cisarua District, West Bandung District

Bubungan Tinggi: Jurnal Pengabdian Masyarakat

Village-Owned Enterprises were formed to improve the financial capacity of the village government... more Village-Owned Enterprises were formed to improve the financial capacity of the village government in administering government and increasing community income through various economic business activities in rural communities. However, in reality, the goal of establishing a BUMDes in the Cisarua District has not been fully achieved. The understanding of BUMDes managers on the importance of BUMDes management, especially regarding the BUMDes accounting system, has not been fully implemented optimally. Socialization about the importance of professional BUMDes management through applying the accounting system is one alternative solution to solve this problem. Through the socialization program that has been carried out, the results obtained are that there is a fairly good understanding of the BUMDes managers in several things that need to be addressed in professional BUMDes management, namely the participants' understanding of the elements of professional BUMDes management and particip...

Research paper thumbnail of Performance of Socially Responsible Investment (SRI) Funds Sebuah Tinjauan Fenomenologi

Prosiding FRIMA (Festival Riset Ilmiah Manajemen dan Akuntansi)

Tujuan_ memaparkan fenomena-fenomena yang berkaitan Performance of Socially Responsible Investmen... more Tujuan_ memaparkan fenomena-fenomena yang berkaitan Performance of Socially Responsible Investment (SRI) Funds serta melihat bagaiaman perkembangan nya. Metode_ Metode penelitian yang penulis gunakan yaitu metode deskriptif dengan jenis penelitian kualitatif. Sumber data yang digunakan berasal dari berbagai dokumen dengan melalui studi literatur. Temuan_ Sejak adanya UU Perseroan Terbatas pasal 74 no. 40 tahun 2007 mengatur tentang kewajiban pengungkapan tanggung jawab sosial dan lingkungan perusahaan yang kegiatan usahannya berkaitan dengan sumber daya alam, sehingga tidak ada lagi sebutan pengungkapan tanggung jawab sosial perusahaan (Corporate Social Responsibility Disclosure) yang sukarela namun menjadi suatu hal yang wajib dilaksanakan. SRI-KEHATI Award Sebagai pemilik Indeks SRI-KEHATI, sejak tahun 2014, Yayasan KEHATI menyelenggarakan SRI-KEHATI Award, sebuah ajang penghargaan untuk para konstituen Indeks SRI-KEHATI yang dinilai paling memiliki sensitivitas dan kepedulian ter...

Research paper thumbnail of Pengaruh Kualitas Aktiva Produktif Dan Loan To Deposit Ratio Terhadap Profitabilitas

STAR

Banyaknya Bank Konvensional yang belum mampu secara optimum mengelola sumberdaya mereka terutama ... more Banyaknya Bank Konvensional yang belum mampu secara optimum mengelola sumberdaya mereka terutama kemampuan untuk menghasilkan laba memotivasi penulis untuk melakukanpenelitian mengenai pengaruh KualitasAktiva Produktifdan Loan to Deposit Ratio terhadap ProfitabilitasROA.Alasandipilihnya Profitabilitas (ROA) karena merupakan indikator pentingdari pelaporan keuangan yang memiliki berbagai kegunaan. Objekpenelitian yang digunakan berupa data sekunder yang berupa laporan keuangan periode 2007-2012.Metode yang digunakan dalam penentuan sampel adalah nonprobability sampling dengan purposive sampling.Model penelitian yang digunakan adalah model regresi linier berganda, untuk pengukuran datanya menggunakan skala ratio (yang berupa prosentase/%). Tujuan dilakukannya penelitianiniadalah untuk memperoleh gambaran mengenai pengaruh dari Kualitas Aktiva Produktif dan Loan to Deposit Ratio (LDR) terhadap Profitabilitas -ROA dengan sifat dari penelitian ini adalah asosiatif atau hubungan antara Ku...

Research paper thumbnail of Investigating Fraud and Corrupt Practices in Indonesia

Journal of governance : jurnal ilmu pemerintahan Universitas Sultan Ageng Tirtayasa, Apr 20, 2022

Many cases of fraud that occurred in the public and private sectors resulted in losses. There are... more Many cases of fraud that occurred in the public and private sectors resulted in losses. There are state and state financial losses in the public sector, while in the private sector, there are also losses arising from a breach of contract in an engagement. Fraud is an act that is against the law and is done intentionally. The impact of fraud and corruption will increase the amount of stolen state money, and the provision of development or investment will be significantly hampered, especially in the case of foreign investment. When issues of fraud in financial statements are discovered, efforts must be made to prevent or minimize the occurrence of such claims. One way to achieve this is to study forensic accounting. Apart from being reliable in preparing financial reports, it is also claimed to be possible to read what is contained in one of these documents. As discussed in this paper, law enforcement can benefit from the expertise of accountants, particularly those working in forensic accounting, to disclose and provide evidence to support court decisions relating to corruption. In addition, this paper will discuss forensic accounting and forensic auditing and efforts that can be made to prevent corruption and fraud.

Research paper thumbnail of Pengaruh Audit Fee dan Client Size terhadap Audit Delay dan Implikasinya terhadap Kualitas Audit

STAR

Pendapat auditor mengenai kewajaran laporan keuangan disusun dengan berpedoman pada Standar Profe... more Pendapat auditor mengenai kewajaran laporan keuangan disusun dengan berpedoman pada Standar Profesional Akuntan Publik (SPAP). Standar Audit (SA) yang tertuang dalam Standar Profesional Akuntan Publik (SPAP), mengatur tanggung jawab keseluruhan auditor independen ketika melaksanakan audit atas laporan keuangan. Menurut Langgeng (2012) Sistem Pengendalian Mutu sesuai dengan ukuran Kantor Akuntan Publik (KAP) dan standar yang berlaku di Standar Pengendalian Mutu (SPM) 1 sangat penting untuk menjamin mutu dan menjaga kualitas atas semua jasa yang diberikan Kantor Akuntan Publik (KAP). Tujuan penelitian ini adalah untuk membuktikan secara empiris bahwa Audit Fee dan Client Size berpengaruh terhadap Audit Delay; serta untuk membuktikan secara empiris bahwa Audit Fee, Client Size dan Audit Delay berpengaruh terhadap Kualitas Audit. Objek penelitian pada penelitian ini adalah Audit Fee (X1), Client Size (X2), Audit Delay (Y), dan Kualitas Audit (Z). Populasi penelitian ini adalah seluruh...

Research paper thumbnail of Pengaruh Penerapan Pengendalian Internal Dan Fungsi Audit Internal Terhadap Pencegahan Kecurangan (Survey Pada Bank Btpn Syariah Di Jawa Barat)

STAR

Penelitian ini menggunakan analisis regresi linier berganda dengan bantuan software SPSS 16.0. Un... more Penelitian ini menggunakan analisis regresi linier berganda dengan bantuan software SPSS 16.0. Unit analisis dalam penelitian ini adalah manager dan wakil manajer MMS yang bekerja pada Bank BTPN syariah. Jumlah populasi dalam penelitian ini adalah 75 karyawan, sedangkan sampel yang diperoleh adalah 55 karyawan. Hasil dari penelitian ini menunjukkan bahwa pengendalian internal dan fungsi audit internal terhadap pencegahan kecurangan (fraud) pada Bank BTPN Syariah di Jawa Barat secara simultan mempunyai pengaruh yang signifikan terhadap pencegahan kecurangan sebesar 48.8%. Sedangkan secara parsial, pengendalian internal berpengaruh positif signifikan terhadap pencegahan kecurangan (fraud) dan fungsi audit internal berpengaruh positif signifkan terhadap pencegahan kecurangan (fraud)

Research paper thumbnail of Sustainable Accounting Environmental Sebuah Tinjauan Fenomenologi

Prosiding FRIMA (Festival Riset Ilmiah Manajemen dan Akuntansi)

Tujuan_ memaparkan fenomena-fenomena yang berkaitan akuntansi lingkungan berkelanjutan (Sustainab... more Tujuan_ memaparkan fenomena-fenomena yang berkaitan akuntansi lingkungan berkelanjutan (Sustainable Accounting Environmental) serta melihat bagaimana perkembangan dalam pembuatan Sustainability Reporting di Indonesian. Metode_ Metode penelitian yang penulis gunakan yaitu metode deskriptif dengan jenis penelitian kualitatif. Sumber data yang digunakan berasal dari berbagai dokumen dengan melalui studi literatur. Temuan_ Sejak adanya UU Perseroan Terbatas pasal 74 no. 40 tahun 2007 mengatur tentang kewajiban pengungkapan tanggung jawab sosial dan lingkungan perusahaan yang kegiatan usahannya berkaitan dengan sumber daya alam, sehingga tidak ada lagi sebutan pengungkapan tanggung jawab sosial perusahaan (Corporate Social Responsibility Disclosure) yang sukarela namun menjadi suatu hal yang wajib dilaksabakan, selain itu Otoritas Jasa Keuangan (OJK) melalui POJK no. 51 tanggal 27 Juli 2017 mengeluarkan peratutan pertama mengenai penerbitan Sustainability Reporting. Adanya ajang pengharg...

Research paper thumbnail of Turnover Intention, Komitmen Profesi, Dan Kualitas Audit

STAR

Penelitian ini merupakan penelitian yang dilakukan untuk menguji turnover intention dan komitmen ... more Penelitian ini merupakan penelitian yang dilakukan untuk menguji turnover intention dan komitmen profesi sebagai faktor pembentuk kualitas audit. Penelitian ini dilatarbelakangi oleh fenomena masih rendahnya minat akuntan muda untuk menajdi seorang audit serta profesionalisme auditor yang belum maksimal. Unit analisis pada penelitian ini adalah kantor akuntan publik. Populasi pada penelitian ini seluruh Kantor Akuntan Publik yang berada di Pulau Jawa. Teknik sampel yang digunakan adalah simple random sampling dimana responden pada penelitian ini diwakili oleh supervisor pada Kantor Akuntan Publik di Pulau Jawa. Hasil penelitian ini menunjukkan bahwa komitmen profesi merupakan faktor pembentuk kualitas audit yang tertinggi dibandingkan dengan turnover intention.

Research paper thumbnail of Pengaruh Skeptisme Profesional dan Due Professional Care terhadap Ketepatan Pendeteksian Fraud dan Implikasinya terhadap Kualitas Audit

STAR

Aparat Pengawas Internal Pemerintah (APIP) di pusat dan daerah belum mampu mendeteksi terjadinya ... more Aparat Pengawas Internal Pemerintah (APIP) di pusat dan daerah belum mampu mendeteksi terjadinya korupsi. Selain hal itu gratifikasi yang merupakan salah satu jenis fraud masih banyak terjadi di Indonesia. Tujuan penelitian ini adalah untuk membuktikan secara empiris bahwa Skeptisme Profesional dan Due Professional Care berpengaruh terhadap Ketepatan Pendeteksian Fraud dan untuk membuktikan secara empiris bahwa Skeptisme Profesional dan Due Professional Care, Ketepatan Pendeteksian Fraud berpengaruh terhadap Kualitas Audit. Objek penelitian pada penelitian ini adalah Skeptisme Profesional (X1) dan Due Professional Care (X2), Ketepatan Pendeteksian Fraud (Y) berpengaruh terhadap Kualitas Audit (Z). Penelitian yang digunakan adalah asosiatif dengan pendekatan metode survey sehingga data yang diperoleh adalah data primer yang diperoleh dengan menyebarkan kuesioner kepada responden (Auditor) di Inspektorat Provinsi Jawa Barat. Penelitian sampel data menggunakan metode sampling jenuh. Ju...

Research paper thumbnail of Funding Analysis, Company Cash Flow Statement and Its Effect on Banking Firm Value

International Journal of Science and Society

This study aimed to analyze the effect of funding and cash flow statements on firm value. This re... more This study aimed to analyze the effect of funding and cash flow statements on firm value. This research uses quantitative research with an associative approach. The type of data used is primary data and secondary data. This research was conducted on ten expert accountants using questionnaires and Likert scale calculations. Data were collected by questionnaire method and literature study. The source of the data used in this study comes from the BBCA's financial statements for the 2017-2020 period, which have been audited and obtained from IDX and the results of questionnaires to expert respondents—testing the data using validity test, reliability test, and hypothesis testing. The research findings indicate that Funding and Cash Flow Statements have a direct, positive, and significant effect on firm value.

Research paper thumbnail of Reds Flag: Sebuah Upaya terhadap Pendeteksian Fraud

PORTOFOLIO: Jurnal Ekonomi, Bisnis, Manajemen & Akuntansi, Apr 10, 2018

Research paper thumbnail of Kinerja Keuangan Perusahaan DI Bursa Efek Indonesia Selama Masa Pandemi COVID-19

Komitmen: Jurnal Ilmiah Manajemen, 2021

Various types of businesses in Indonesia experienced a decline in their financial performance as ... more Various types of businesses in Indonesia experienced a decline in their financial performance as a result of the Covid-19 pandemic which had a negative effect on the economy. The purpose of carrying out this research is to be able to see how the effects of the Covid-19 pandemic on the financial performance of several companies listed on the Indonesia Stock Exchange. The research sample used was 214 companies with data analysis using the Wilcoxon Signed-Rank test. The research then succeeded in finding that there was an increase in the leverage ratio and the short-term activity ratio. However, during the pandemic, it was found that there was a decline in the liquidity ratio and profitability ratio. This increase and decrease changed before the pandemic to the current pandemic.KINERJA KEUANGAN PERUSAHAAN DI BURSA EFEK INDONESIA SELAMA MASA PANDEMI COVID-19

Research paper thumbnail of Pengaruh Locus Of Control Dan Turnover Intention Terhadap Perilaku Disfungsional Serta Dampaknya Terhadap Kualitas Audit

STAR

Penelitian ini bertujuan untuk menganalisis pengaruh locus of control dan turnover intention terh... more Penelitian ini bertujuan untuk menganalisis pengaruh locus of control dan turnover intention terhadap perilaku disfungsional serta dampaknya terhadap kualitas audit pada pada auditor senior dan yunior yang berada di Kantor Akuntan Publik di Pulau Jawa. Dengan latar belakang terjadinya peningkatan perilaku disfungsional dan penurunan kualitas audit yang disebabkan oleh locus of control atau kepercayaan diri auditor dan turnover intention. Identi ikasi masalah dalam penelitian ini adalah seberapa besar pengaruh secara simultan dan parsial locus of control dan turnover intention terhadap perilaku disfungsional dan seberapa besar pengaruh perilaku disfungsional terhadap kualitas audit. Unit pengamatan dan unit analisis dalam penelitian ini adalah Auditor Senior dan Yunior yang bekerja pada Kantor Akuntan Publik di Pulau Jawa. Penelitian ini menggunakan teknik probability sampling dengan teknik simple random sampling. Alat analisis yang digunakan regresi linear berganda dan regresi seder...

Research paper thumbnail of Performance Assessment and Implementation of the Triple Bottom Line on Industrial Companies Listed on the Indonesia Stock Exchange

ENDLESS : International Journal of Future Studies

This study aimed to determine the performance appraisal and implementation of the triple bottom l... more This study aimed to determine the performance appraisal and implementation of the triple bottom line in industrial companies listed on IDX. This research uses descriptive quantitative research. The annual report is analyzed using the content analysis method, which collects data using observation and analysis techniques on messages from documents to produce an objective and systematic description. The type of data used in this study is secondary cross-sectional data collected through documentation techniques. Based on the non-parametric test that has been carried out, it can be concluded that the disclosure of triple bottom line reporting in Indonesia is still very minimal. It is suspected that the company did not use the annual report to communicate between the company and its stakeholders. It is possible that the company only uses the yearly report as information for shareholders and potential investors.

Research paper thumbnail of The Effect of Leadership and Motivation in Measuring Accountability Using the Calibrating Public Accountability Model (CPA Model)

International Journal of Science and Society

The use of school aid funds (BOS) must be accounted for by the beneficiary schools. The performan... more The use of school aid funds (BOS) must be accounted for by the beneficiary schools. The performance of a school can be judged by how good the accountability of the school is. The principal plays an important role in realizing accountability in the school he leads. The principal's leadership and motivation are factors that can encourage the achievement of good school accountability. This study aims to determine the effect of leadership and motivation in measuring accountability using the CPA (Calibrating Public Accountability Model) measurement model. The research method used is quantitative verification. The population in this study were all school principals in West Bandung Regency and Cimahi City with the sample technique using a simple random technique. Data collection techniques using questionnaires. Data analysis technique using PLS. The results showed that there was an effect of leadership on accountability, while motivation had no effect on accountability. Simultaneously ...

Research paper thumbnail of The Influence Of Dysfunctional Behavior And Individual Culture On Audit Quality

International Journal of Scientific & Technology Research, 2013

Dysfunctional behavior and organizational culture affects the quality of audit. Partially, dysfun... more Dysfunctional behavior and organizational culture affects the quality of audit. Partially, dysfunctional behavior has negative and significant effect on the quality of audit. The decline of the audit quality is due to the auditors do not research of financial accounting standards, set a materiality level lower than it should, do not review more intensively of client documents, remove most of the time the audit has been spent in audit process and remove the difference between the actual time and time budget audit. Whereas, organizational culture has positive and significant effect on audit quality. The improve of the audit quality is due to the auditors do not feel stress when they have audit process, less work and competition among them.

Research paper thumbnail of Implementation of Public Sector Accounting to Handle Fraud in the Public Sector in the Digital Era

INFLUENCE : International Journal of Science Review

To prevent fraud in the digital era, this study will try to develop capital for applying public s... more To prevent fraud in the digital era, this study will try to develop capital for applying public sector accounting to find and describe the characteristics of fraud in the public sector in the digital era. This research will use secondary data from various studies and reports on the problems discussed through a descriptive qualitative approach. This study provides results in fraud in public sector accounting in the digital era in the form of utilizing human error, taking advantage of the lack of knowledge about digital technology, to take advantage of the misconceptions that occur in public sector accounting in the digital era. Through consideration of preventive strategies, a two-paradigm approach, carrying out technical strategies to performance accountability, the problem of fraud in the digital age can be prevented through the implementation of public sector accounting.

Research paper thumbnail of The Competency of Human Resources in Relation to Internal Control

Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi

To create human beings into human capital in an organization requires intellectual capital, which... more To create human beings into human capital in an organization requires intellectual capital, which consists of the abilities they have and the ability to use them at work. Intellectual capital, which is the value of human resources, plays an important role and requires transformation more than just carrying out administrative functions but includes overall strategy, administration and as a liaison with top management who are responsible for organizational performance. One of the criteria for achieving the best performance in a company is the achievement of goals. internal control. One of the achievements of internal control objectives is through the ability or competence of employees. Employee competencies that must be possessed by these employees are ability in the field of good planning, ability to give the best influence on others, ability to communicate well, ability to open social networks, ability to think logically and ability to organize or managerial skills.

Research paper thumbnail of Impact of Calibrating Public Accountability (CPA) Model and Utilization of Quality of Management Accounting Information Systems on School Organizational Performance: Survey on Private Schools in Cimahi City

International Journal of Science and Society

Education is important for the progress and prosperity of the nation and state. Through education... more Education is important for the progress and prosperity of the nation and state. Through education, competent and reliable human resources will be born. Minister of Education and Culture Research and Technology Nadiem Makarim in November 2019 mentioned the importance of character education in the midst of the large role of technology today. Character education will be the foundation for the nation's successors to survive and thrive in the current era of digitalization. Continuing education must be supported by safe conditions, situations and conditions. But now, especially in the past few years, the pandemic has had another effect on the world of education. The effect of this pandemic also has an impact on the achievement of performance in schools, especially schools with private status. This decline in the performance of private schools can be caused by accountability in presenting their financial statements and the use of accounting information systems. The purpose of this stud...

Research paper thumbnail of Effect of Capital Structure and Company Size on Stock Prices at PT.Kimia Farma, Tbk (Observation Period 2010-2019)

Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi

Nowadays, the development of the country's economy is mostly supported by several industries,... more Nowadays, the development of the country's economy is mostly supported by several industries, as previously explained that industrial or business development can trigger the progress of the country's economy. One of the industries engaged in Indonesia is the pharmaceutical industry. Data on the growth of the pharmaceutical industry in Indonesia in 2019 was able to reach 9%, this growth rate is above the growth achievement in the first quarter of 2019 of 8.12% with a gross domestic product (GDP) value of IDR 21.9 trillion. Based on the description above, this study aims to determine how the capital structure and company size affect the share price either partially or simultaneously at PT.Kimia Farma Tbk with an observation period from 2010 to 2019. The research method used is descriptive associative method using multiple regression. The results of research and data processing partially show that there is a significant positive effect of capital structure on stock prices, whil...

Research paper thumbnail of BUMDes Management Through Accounting Information Systems at BUMDes in Cisarua District, West Bandung District

Bubungan Tinggi: Jurnal Pengabdian Masyarakat

Village-Owned Enterprises were formed to improve the financial capacity of the village government... more Village-Owned Enterprises were formed to improve the financial capacity of the village government in administering government and increasing community income through various economic business activities in rural communities. However, in reality, the goal of establishing a BUMDes in the Cisarua District has not been fully achieved. The understanding of BUMDes managers on the importance of BUMDes management, especially regarding the BUMDes accounting system, has not been fully implemented optimally. Socialization about the importance of professional BUMDes management through applying the accounting system is one alternative solution to solve this problem. Through the socialization program that has been carried out, the results obtained are that there is a fairly good understanding of the BUMDes managers in several things that need to be addressed in professional BUMDes management, namely the participants' understanding of the elements of professional BUMDes management and particip...

Research paper thumbnail of Performance of Socially Responsible Investment (SRI) Funds Sebuah Tinjauan Fenomenologi

Prosiding FRIMA (Festival Riset Ilmiah Manajemen dan Akuntansi)

Tujuan_ memaparkan fenomena-fenomena yang berkaitan Performance of Socially Responsible Investmen... more Tujuan_ memaparkan fenomena-fenomena yang berkaitan Performance of Socially Responsible Investment (SRI) Funds serta melihat bagaiaman perkembangan nya. Metode_ Metode penelitian yang penulis gunakan yaitu metode deskriptif dengan jenis penelitian kualitatif. Sumber data yang digunakan berasal dari berbagai dokumen dengan melalui studi literatur. Temuan_ Sejak adanya UU Perseroan Terbatas pasal 74 no. 40 tahun 2007 mengatur tentang kewajiban pengungkapan tanggung jawab sosial dan lingkungan perusahaan yang kegiatan usahannya berkaitan dengan sumber daya alam, sehingga tidak ada lagi sebutan pengungkapan tanggung jawab sosial perusahaan (Corporate Social Responsibility Disclosure) yang sukarela namun menjadi suatu hal yang wajib dilaksanakan. SRI-KEHATI Award Sebagai pemilik Indeks SRI-KEHATI, sejak tahun 2014, Yayasan KEHATI menyelenggarakan SRI-KEHATI Award, sebuah ajang penghargaan untuk para konstituen Indeks SRI-KEHATI yang dinilai paling memiliki sensitivitas dan kepedulian ter...

Research paper thumbnail of Pengaruh Kualitas Aktiva Produktif Dan Loan To Deposit Ratio Terhadap Profitabilitas

STAR

Banyaknya Bank Konvensional yang belum mampu secara optimum mengelola sumberdaya mereka terutama ... more Banyaknya Bank Konvensional yang belum mampu secara optimum mengelola sumberdaya mereka terutama kemampuan untuk menghasilkan laba memotivasi penulis untuk melakukanpenelitian mengenai pengaruh KualitasAktiva Produktifdan Loan to Deposit Ratio terhadap ProfitabilitasROA.Alasandipilihnya Profitabilitas (ROA) karena merupakan indikator pentingdari pelaporan keuangan yang memiliki berbagai kegunaan. Objekpenelitian yang digunakan berupa data sekunder yang berupa laporan keuangan periode 2007-2012.Metode yang digunakan dalam penentuan sampel adalah nonprobability sampling dengan purposive sampling.Model penelitian yang digunakan adalah model regresi linier berganda, untuk pengukuran datanya menggunakan skala ratio (yang berupa prosentase/%). Tujuan dilakukannya penelitianiniadalah untuk memperoleh gambaran mengenai pengaruh dari Kualitas Aktiva Produktif dan Loan to Deposit Ratio (LDR) terhadap Profitabilitas -ROA dengan sifat dari penelitian ini adalah asosiatif atau hubungan antara Ku...

Research paper thumbnail of Investigating Fraud and Corrupt Practices in Indonesia

Journal of governance : jurnal ilmu pemerintahan Universitas Sultan Ageng Tirtayasa, Apr 20, 2022

Many cases of fraud that occurred in the public and private sectors resulted in losses. There are... more Many cases of fraud that occurred in the public and private sectors resulted in losses. There are state and state financial losses in the public sector, while in the private sector, there are also losses arising from a breach of contract in an engagement. Fraud is an act that is against the law and is done intentionally. The impact of fraud and corruption will increase the amount of stolen state money, and the provision of development or investment will be significantly hampered, especially in the case of foreign investment. When issues of fraud in financial statements are discovered, efforts must be made to prevent or minimize the occurrence of such claims. One way to achieve this is to study forensic accounting. Apart from being reliable in preparing financial reports, it is also claimed to be possible to read what is contained in one of these documents. As discussed in this paper, law enforcement can benefit from the expertise of accountants, particularly those working in forensic accounting, to disclose and provide evidence to support court decisions relating to corruption. In addition, this paper will discuss forensic accounting and forensic auditing and efforts that can be made to prevent corruption and fraud.

Research paper thumbnail of Pengaruh Audit Fee dan Client Size terhadap Audit Delay dan Implikasinya terhadap Kualitas Audit

STAR

Pendapat auditor mengenai kewajaran laporan keuangan disusun dengan berpedoman pada Standar Profe... more Pendapat auditor mengenai kewajaran laporan keuangan disusun dengan berpedoman pada Standar Profesional Akuntan Publik (SPAP). Standar Audit (SA) yang tertuang dalam Standar Profesional Akuntan Publik (SPAP), mengatur tanggung jawab keseluruhan auditor independen ketika melaksanakan audit atas laporan keuangan. Menurut Langgeng (2012) Sistem Pengendalian Mutu sesuai dengan ukuran Kantor Akuntan Publik (KAP) dan standar yang berlaku di Standar Pengendalian Mutu (SPM) 1 sangat penting untuk menjamin mutu dan menjaga kualitas atas semua jasa yang diberikan Kantor Akuntan Publik (KAP). Tujuan penelitian ini adalah untuk membuktikan secara empiris bahwa Audit Fee dan Client Size berpengaruh terhadap Audit Delay; serta untuk membuktikan secara empiris bahwa Audit Fee, Client Size dan Audit Delay berpengaruh terhadap Kualitas Audit. Objek penelitian pada penelitian ini adalah Audit Fee (X1), Client Size (X2), Audit Delay (Y), dan Kualitas Audit (Z). Populasi penelitian ini adalah seluruh...

Research paper thumbnail of Pengaruh Penerapan Pengendalian Internal Dan Fungsi Audit Internal Terhadap Pencegahan Kecurangan (Survey Pada Bank Btpn Syariah Di Jawa Barat)

STAR

Penelitian ini menggunakan analisis regresi linier berganda dengan bantuan software SPSS 16.0. Un... more Penelitian ini menggunakan analisis regresi linier berganda dengan bantuan software SPSS 16.0. Unit analisis dalam penelitian ini adalah manager dan wakil manajer MMS yang bekerja pada Bank BTPN syariah. Jumlah populasi dalam penelitian ini adalah 75 karyawan, sedangkan sampel yang diperoleh adalah 55 karyawan. Hasil dari penelitian ini menunjukkan bahwa pengendalian internal dan fungsi audit internal terhadap pencegahan kecurangan (fraud) pada Bank BTPN Syariah di Jawa Barat secara simultan mempunyai pengaruh yang signifikan terhadap pencegahan kecurangan sebesar 48.8%. Sedangkan secara parsial, pengendalian internal berpengaruh positif signifikan terhadap pencegahan kecurangan (fraud) dan fungsi audit internal berpengaruh positif signifkan terhadap pencegahan kecurangan (fraud)

Research paper thumbnail of Sustainable Accounting Environmental Sebuah Tinjauan Fenomenologi

Prosiding FRIMA (Festival Riset Ilmiah Manajemen dan Akuntansi)

Tujuan_ memaparkan fenomena-fenomena yang berkaitan akuntansi lingkungan berkelanjutan (Sustainab... more Tujuan_ memaparkan fenomena-fenomena yang berkaitan akuntansi lingkungan berkelanjutan (Sustainable Accounting Environmental) serta melihat bagaimana perkembangan dalam pembuatan Sustainability Reporting di Indonesian. Metode_ Metode penelitian yang penulis gunakan yaitu metode deskriptif dengan jenis penelitian kualitatif. Sumber data yang digunakan berasal dari berbagai dokumen dengan melalui studi literatur. Temuan_ Sejak adanya UU Perseroan Terbatas pasal 74 no. 40 tahun 2007 mengatur tentang kewajiban pengungkapan tanggung jawab sosial dan lingkungan perusahaan yang kegiatan usahannya berkaitan dengan sumber daya alam, sehingga tidak ada lagi sebutan pengungkapan tanggung jawab sosial perusahaan (Corporate Social Responsibility Disclosure) yang sukarela namun menjadi suatu hal yang wajib dilaksabakan, selain itu Otoritas Jasa Keuangan (OJK) melalui POJK no. 51 tanggal 27 Juli 2017 mengeluarkan peratutan pertama mengenai penerbitan Sustainability Reporting. Adanya ajang pengharg...

Research paper thumbnail of Turnover Intention, Komitmen Profesi, Dan Kualitas Audit

STAR

Penelitian ini merupakan penelitian yang dilakukan untuk menguji turnover intention dan komitmen ... more Penelitian ini merupakan penelitian yang dilakukan untuk menguji turnover intention dan komitmen profesi sebagai faktor pembentuk kualitas audit. Penelitian ini dilatarbelakangi oleh fenomena masih rendahnya minat akuntan muda untuk menajdi seorang audit serta profesionalisme auditor yang belum maksimal. Unit analisis pada penelitian ini adalah kantor akuntan publik. Populasi pada penelitian ini seluruh Kantor Akuntan Publik yang berada di Pulau Jawa. Teknik sampel yang digunakan adalah simple random sampling dimana responden pada penelitian ini diwakili oleh supervisor pada Kantor Akuntan Publik di Pulau Jawa. Hasil penelitian ini menunjukkan bahwa komitmen profesi merupakan faktor pembentuk kualitas audit yang tertinggi dibandingkan dengan turnover intention.

Research paper thumbnail of Pengaruh Skeptisme Profesional dan Due Professional Care terhadap Ketepatan Pendeteksian Fraud dan Implikasinya terhadap Kualitas Audit

STAR

Aparat Pengawas Internal Pemerintah (APIP) di pusat dan daerah belum mampu mendeteksi terjadinya ... more Aparat Pengawas Internal Pemerintah (APIP) di pusat dan daerah belum mampu mendeteksi terjadinya korupsi. Selain hal itu gratifikasi yang merupakan salah satu jenis fraud masih banyak terjadi di Indonesia. Tujuan penelitian ini adalah untuk membuktikan secara empiris bahwa Skeptisme Profesional dan Due Professional Care berpengaruh terhadap Ketepatan Pendeteksian Fraud dan untuk membuktikan secara empiris bahwa Skeptisme Profesional dan Due Professional Care, Ketepatan Pendeteksian Fraud berpengaruh terhadap Kualitas Audit. Objek penelitian pada penelitian ini adalah Skeptisme Profesional (X1) dan Due Professional Care (X2), Ketepatan Pendeteksian Fraud (Y) berpengaruh terhadap Kualitas Audit (Z). Penelitian yang digunakan adalah asosiatif dengan pendekatan metode survey sehingga data yang diperoleh adalah data primer yang diperoleh dengan menyebarkan kuesioner kepada responden (Auditor) di Inspektorat Provinsi Jawa Barat. Penelitian sampel data menggunakan metode sampling jenuh. Ju...

Research paper thumbnail of Funding Analysis, Company Cash Flow Statement and Its Effect on Banking Firm Value

International Journal of Science and Society

This study aimed to analyze the effect of funding and cash flow statements on firm value. This re... more This study aimed to analyze the effect of funding and cash flow statements on firm value. This research uses quantitative research with an associative approach. The type of data used is primary data and secondary data. This research was conducted on ten expert accountants using questionnaires and Likert scale calculations. Data were collected by questionnaire method and literature study. The source of the data used in this study comes from the BBCA's financial statements for the 2017-2020 period, which have been audited and obtained from IDX and the results of questionnaires to expert respondents—testing the data using validity test, reliability test, and hypothesis testing. The research findings indicate that Funding and Cash Flow Statements have a direct, positive, and significant effect on firm value.

Research paper thumbnail of Reds Flag: Sebuah Upaya terhadap Pendeteksian Fraud

PORTOFOLIO: Jurnal Ekonomi, Bisnis, Manajemen & Akuntansi, Apr 10, 2018

Research paper thumbnail of Kinerja Keuangan Perusahaan DI Bursa Efek Indonesia Selama Masa Pandemi COVID-19

Komitmen: Jurnal Ilmiah Manajemen, 2021

Various types of businesses in Indonesia experienced a decline in their financial performance as ... more Various types of businesses in Indonesia experienced a decline in their financial performance as a result of the Covid-19 pandemic which had a negative effect on the economy. The purpose of carrying out this research is to be able to see how the effects of the Covid-19 pandemic on the financial performance of several companies listed on the Indonesia Stock Exchange. The research sample used was 214 companies with data analysis using the Wilcoxon Signed-Rank test. The research then succeeded in finding that there was an increase in the leverage ratio and the short-term activity ratio. However, during the pandemic, it was found that there was a decline in the liquidity ratio and profitability ratio. This increase and decrease changed before the pandemic to the current pandemic.KINERJA KEUANGAN PERUSAHAAN DI BURSA EFEK INDONESIA SELAMA MASA PANDEMI COVID-19

Research paper thumbnail of Pengaruh Locus Of Control Dan Turnover Intention Terhadap Perilaku Disfungsional Serta Dampaknya Terhadap Kualitas Audit

STAR

Penelitian ini bertujuan untuk menganalisis pengaruh locus of control dan turnover intention terh... more Penelitian ini bertujuan untuk menganalisis pengaruh locus of control dan turnover intention terhadap perilaku disfungsional serta dampaknya terhadap kualitas audit pada pada auditor senior dan yunior yang berada di Kantor Akuntan Publik di Pulau Jawa. Dengan latar belakang terjadinya peningkatan perilaku disfungsional dan penurunan kualitas audit yang disebabkan oleh locus of control atau kepercayaan diri auditor dan turnover intention. Identi ikasi masalah dalam penelitian ini adalah seberapa besar pengaruh secara simultan dan parsial locus of control dan turnover intention terhadap perilaku disfungsional dan seberapa besar pengaruh perilaku disfungsional terhadap kualitas audit. Unit pengamatan dan unit analisis dalam penelitian ini adalah Auditor Senior dan Yunior yang bekerja pada Kantor Akuntan Publik di Pulau Jawa. Penelitian ini menggunakan teknik probability sampling dengan teknik simple random sampling. Alat analisis yang digunakan regresi linear berganda dan regresi seder...

Research paper thumbnail of Performance Assessment and Implementation of the Triple Bottom Line on Industrial Companies Listed on the Indonesia Stock Exchange

ENDLESS : International Journal of Future Studies

This study aimed to determine the performance appraisal and implementation of the triple bottom l... more This study aimed to determine the performance appraisal and implementation of the triple bottom line in industrial companies listed on IDX. This research uses descriptive quantitative research. The annual report is analyzed using the content analysis method, which collects data using observation and analysis techniques on messages from documents to produce an objective and systematic description. The type of data used in this study is secondary cross-sectional data collected through documentation techniques. Based on the non-parametric test that has been carried out, it can be concluded that the disclosure of triple bottom line reporting in Indonesia is still very minimal. It is suspected that the company did not use the annual report to communicate between the company and its stakeholders. It is possible that the company only uses the yearly report as information for shareholders and potential investors.

Research paper thumbnail of The Effect of Leadership and Motivation in Measuring Accountability Using the Calibrating Public Accountability Model (CPA Model)

International Journal of Science and Society

The use of school aid funds (BOS) must be accounted for by the beneficiary schools. The performan... more The use of school aid funds (BOS) must be accounted for by the beneficiary schools. The performance of a school can be judged by how good the accountability of the school is. The principal plays an important role in realizing accountability in the school he leads. The principal's leadership and motivation are factors that can encourage the achievement of good school accountability. This study aims to determine the effect of leadership and motivation in measuring accountability using the CPA (Calibrating Public Accountability Model) measurement model. The research method used is quantitative verification. The population in this study were all school principals in West Bandung Regency and Cimahi City with the sample technique using a simple random technique. Data collection techniques using questionnaires. Data analysis technique using PLS. The results showed that there was an effect of leadership on accountability, while motivation had no effect on accountability. Simultaneously ...

Research paper thumbnail of The Influence Of Dysfunctional Behavior And Individual Culture On Audit Quality

International Journal of Scientific & Technology Research, 2013

Dysfunctional behavior and organizational culture affects the quality of audit. Partially, dysfun... more Dysfunctional behavior and organizational culture affects the quality of audit. Partially, dysfunctional behavior has negative and significant effect on the quality of audit. The decline of the audit quality is due to the auditors do not research of financial accounting standards, set a materiality level lower than it should, do not review more intensively of client documents, remove most of the time the audit has been spent in audit process and remove the difference between the actual time and time budget audit. Whereas, organizational culture has positive and significant effect on audit quality. The improve of the audit quality is due to the auditors do not feel stress when they have audit process, less work and competition among them.

Research paper thumbnail of Implementation of Public Sector Accounting to Handle Fraud in the Public Sector in the Digital Era

INFLUENCE : International Journal of Science Review

To prevent fraud in the digital era, this study will try to develop capital for applying public s... more To prevent fraud in the digital era, this study will try to develop capital for applying public sector accounting to find and describe the characteristics of fraud in the public sector in the digital era. This research will use secondary data from various studies and reports on the problems discussed through a descriptive qualitative approach. This study provides results in fraud in public sector accounting in the digital era in the form of utilizing human error, taking advantage of the lack of knowledge about digital technology, to take advantage of the misconceptions that occur in public sector accounting in the digital era. Through consideration of preventive strategies, a two-paradigm approach, carrying out technical strategies to performance accountability, the problem of fraud in the digital age can be prevented through the implementation of public sector accounting.