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PERBEDAAN PERSEPSI AKADEMISI DAN PRAKTISI AKUNTANSI TENTANG AKUNTANSI FORENSIK SEBAGAI MATA KULIAH Putra, Mukhlas Adi
JURNAL STIE SEMARANG Vol 10 No 2 (2018): VOLUME 10 NOMOR 2 EDISI JUNI 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

This study aims to analyze the difference between academics and practitioners perceptions about interest, relevance, methods of integration, continuing education, and competency of forensic accountants. Object of research was academics with practitioners in the province of Central Java. This research was empirical study using purposive sampling technique in data collection. Data was obtained by distributing questionnaires by 196 universities in Central Java and government institutions BPKP and BPK representation of Central Java. A total of 165 respondents (84.18%) consisting of 78 people from academia, and 87 people from the practitioner has provided a responses. Data was analyzed by Independent Sample t Test with IBM SPSS version 21 software package. Hypothesis testing results indicate that there are significant differences in perception between academics and practitioners on forensic accounting as course.

Analisis Fraud Diamond Theory dalam Pengelolaan Dana Desa Mukhlas Adi Putra; Frida Widyawati Triasningrum; Sarastanto Aulia Heru Pranoto
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2021.v14i1.007

This article defines that Fraud Diamond Theory is a tool to detect acts of fraud that occur in the use of village funds in Guntur Regency, Demak Regency. Proxies used in Fraud Diamond Theory are transparency on the pressure variable, ineffective monitoring on the opportunity variable, external audit quality on the rationalization variable, and positioning on the ability variable. The population in this study were all village officials found in Guntur District. The method used is nonprobability sampling and sampling cuota. There are 18 villages in Guntur District and 10 villages will be given 10 copies of each questionnaire. The questionnaire returned 153 copies of the 180 distributed questionnaires. Multiple linear regression was used in the analysis of test data with the help of the SPSS Version 21 software program. This study found that pressure and rationalization did not significantly affect fraud detection. Whereas opportunity and capability will significantly influence fraud detection on the use of village funds

PENGELOLAAN DANA DESA DI KECAMATAN GUNTUR: PERSPEKTIF FRAUD DIAMOND THEORY Mukhlas Adi Putra; Nugroho Tulus Rahayu; Sarbullah . Sarbullah
JURNAL STIE SEMARANG Vol 12 No 2 (2020): Volume 12 No 2 Edisi Juni 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v12i2.412

The field study was used in this study to test the diamond cheating theory presented by Wolf and Hermanson as a means of detecting fraud in the use of the village budget in villages in Guntur Subdistrict, Demak Regency. The theoretical contribution of this research as information and consideration for related parties in managing the village budget. This theory results from the development of fraud triangle theory developed by Cressey's with the addition of the capability element. The village head and all his apparatus in the Guntur District as the population in this study. Each village 10 respondents were taken as the study sample. The results found that the pressure and opportunity variables did not significantly influence fraud detection. Variation rationalization and capability significantly influence the detection of fraud in the use of village funds in Guntur District. The limitation of this study is that the object of the research is different from previous studies, where the respondents are actors in the use of village budget funds in Guntur District

REAKSI INVESTOR TERHADAP SUSPENSI SAHAM TRAM Penta Widyartat; Mukhlas Adi Putra; Muhammad Fauzi
JURNAL STIE SEMARANG Vol 12 No 3 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v12i3.462

TRAM shares are shares with the largest number of shares in the mining sector. TRAM's shares are shares of PT Trada Alam Minera Tbk, which is currently suspended from the IDX. The suspension by the IDX followed the appointment of Heru Hidayat, the main commissioner of PT Trada Alam Minera Tbk as a suspect in the Jiwasraya insurance corruption case. This research is a qualitative research that will examine the effect of TRAM stock suspension on the sale value of ADRO shares. ADRO shares are shares of PT Adaro EnergyTbk. ADRO shares are the second largest shares in the mining sector after TRAM shares. This research is a qualitative research using the independent t test which tests whether there is a difference in the trading value of ADRO shares before and after suspension of TRAM shares. From the research results obtained a significance value of 0.04, which means that there is a significant difference in the trading value of ADRO shares before and after the date of suspension of TRAM shares

PENGARUH OPINI AUDITOR INDEPENDEN TERHADAP PREDIKSI KEBANGKRUTAN PERUSAHAAN AUDITEE DENGAN REPUTASI AUDITOR SEBAGAI VARIABEL MODERATING Ahmad Hijri Alfian; Mukhlas Adi Putra
JURNAL STIE SEMARANG Vol 13 No 3 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v13i3.519

Dewasa ini banyak perusahaan mengalami berbagai permasalahan, salah satu nya mengenai kondisi keuangan yang akan berdampak pada kelangsungan perusahaan. Permasalahan keuangan yang dimiliki akan tercermin dalam laporan keuangan perusahaan. Fenomena mengenai kesulitan keuangan yang dialami oleh beberapa perusahaan akan dapat dianalisis dan terlihat dalam laporan keuangan perusahaan. Selanjutnya auditor akan dapat membaca itu dan tercermin dalam laporan dan opini yang diberikan. Penelitian dilakukan untuk membuktikan secara empiris apakah opini audit dapat berpengaruh terhadap prediksi kebangkrutan sebuah perusahaan dengan menambahkan reputasi auditor sebagai variabel moderasi sebagai pembaruan. Metode penelitian ini menggunakan MRA (Moderated Regression Analysis). Populasi dan sampel dalam penelitian ini adalah perusahaan yang pernah terkena suspend selama tahun 2019. Hasil penelitian menunjukkan bahwa opini audit berpengaruh positif terhadap prediksi kebangkrutan, sedangkan reputasi audit gagal menjadi moderasi pengaruh opini audit terhadap prediksi kebangkrutan.

PERBEDAAN PERSEPSI AKADEMISI DAN PRAKTISI AKUNTANSI TENTANG AKUNTANSI FORENSIK SEBAGAI MATA KULIAH Mukhlas Adi Putra
JURNAL STIE SEMARANG Vol 10 No 2 (2018): VOLUME 10 NOMOR 2 EDISI JUNI 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v10i2.195

This study aims to analyze the difference between academics and practitioners perceptions about interest, relevance, methods of integration, continuing education, and competency of forensic accountants. Object of research was academics with practitioners in the province of Central Java. This research was empirical study using purposive sampling technique in data collection. Data was obtained by distributing questionnaires by 196 universities in Central Java and government institutions BPKP and BPK representation of Central Java. A total of 165 respondents (84.18%) consisting of 78 people from academia, and 87 people from the practitioner has provided a responses. Data was analyzed by Independent Sample t Test with IBM SPSS version 21 software package. Hypothesis testing results indicate that there are significant differences in perception between academics and practitioners on forensic accounting as course.

PENGARUH KENAIKAN LABA BERSIH PERUSAHAAN TERHADAP TIMING PENYAMPAIAN LAPORAN KEUANGAN TAHUNAN PERUSAHAAN (Studi empiris pada perusahaan LQ-45 di Indonesia yang terdaftar pada Bursa Efek Indonesia tahun 2017) Ahmad HIjri Alfian; Mukhlas Adi Putra
JURNAL STIE SEMARANG Vol 11 No 03 (2019): VOLUME 11 NOMOR 3 EDISI OKTOBER 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v11i03.390

The purpose of this study is to verify the increase in the company's net profit on the timing of submission of the company's financial statements on the Indonesian stock exchange. This study also has another purpose, namely to assess the influence of existing stakeholder theory which assumes that the company has a responsibility to report the condition of the company to the company's stakeholders. Companies that experience an increase in net income should report their financial statements faster than the specified time, 30 April of the previous year, to make it easier for stakeholders to make decisions.The sample of this study is 42 companies that entered the LQ-45 registered in the Indonesian Stock Exchange in the period of 2017. While the analytical method used to examine the effect of the effect of the increase in net income on the time of submission of financial statements is linear regression analysis.The results of this study indicate that the increase in net income does have a significant effect on the time of submission of financial statements, but the relationship of influence between the two is negative. It indicates the companies had increased net profit tend to be longer in delivering their financial statements, because in the financial statement reporting process which generates net income is needed general audit process to ensure that the numbers in the financial statements are accurate and accountable.

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