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All Journal JURNAL AKUNTANSI DAN AUDITING Jati: Jurnal Akuntansi Terapan Indonesia JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Aulad : Journal on Early Childhood AKURASI: Jurnal Riset Akuntansi dan Keuangan Akuntansi : Jurnal Akuntansi Integratif International Journal of Economics, Business and Accounting Research (IJEBAR) Amnesty: Jurnal Riset Perpajakan JURNAL MANAJEMEN PENDIDIKAN PROGRES PENDIDIKAN Journal of Economics and Business UBS Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting and Finance Management (JAFM) Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Akurasi
Nuryanah, Siti
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Physics Public Health Social Sciences Other

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Journal : Akurasi

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Evaluasi Compliance Risk Management (CRM) Dalam Kegiatan Pengawasan Di KPP Pratama Gianyar Shabarudin, Akhmad; Nuryanah, Siti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 1 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i1.1266

Abstract

The low number of Daftar Sasaran Prioritas Penggalian Potensi (DSP3) which derives from Compliance Risk Management (CRM) (8.47% of the DSP3) at Gianyar Tax Service Office motivates this study to evaluate the use of CRM called CRM Fungsi Pemeriksaan dan Pengawasan (CRM Rikwas) in supervision activities (starting from the planning, implementation, and follow-up stages) at Gianyar Tax Service Office. Evaluation is measured by the criteria of effectiveness at the planning stage of supervision and adequacy at the stage of implementation and follow-up stage of supervision. This study is a case study with an evaluation approach. The research method used is a qualitative method and descriptive analysis. Data was collected by collection of documentation, interviews with the Account Representative (AR) and the Head of the Supervision Section, and questionnaires to the AR. The results of the evaluation with the effectiveness criteria showed that CRM Rikwas suggests effectiveness in the planning stage of supervision. The results of the evaluation with the adequacy criteria indicate that the CRM Rikwas is not adequate in assisting the supervision activities (implementation and follow-up stages) because several indications of non-compliance are not following the actual situation. Based on these findings, this study recommends that AR at the Gianyar Tax Service Office review the non-conforming indicators first and recommends the DGT follow up on those findings.
Evaluasi Penerapan Sistem Manajemen Anti Penyuapan (SMAP) pada Inspektorat Jenderal Kementerian A Adelina, Zhazha Mia; Nuryanah, Siti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 1 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i1.1268

Abstract

To implement Presidential Instruction No. 10 of 2016 concerning Actions to Prevent and Eradicate Corruption, the National Standardization Body adopted ISO 37001:2016 concerning the Anti-Bribery Management System (Sistem Manajemen Anti Penyuapan/SMAP) to become SNI ISO 37001:2016. Currently, SMAP has been implemented by government institutions and companies in Indonesia. One of the agencies implementing SMAP is the Inspectorate General of Ministry A. The urgency of implementing SMAP is that the Inspectorate General as the Government Internal Supervisory Apparatus has a risk when conducting an audit that has the potential for negotiations to cover up a problem, so that the audit process made to be vulnerable to bribery. The purpose of this research to evaluate the implementation of the SMAP that has been carried out by the Inspectorate General of Ministry A. This research is case study research with evaluation scenarios using the gap analysis method on 7 requirements clauses based on SNI ISO 37001: 2016 namely Organizational Context, Leadership, Planning, Operations, Support, Performance Evaluation, and Improvement. Gap analysis is used to find out the weaknesses between the current application Conditions and how important the Conditions must be achieved. The results of the study show that the implementation of the Support, Performance Evaluation, and Improvement clauses in terms of implementation still needs to be improved.
Co-Authors Adelina, Zhazha Mia AF, Siti Suhasri Aisya, Saraswati Alfath Annisaa, Mardhiyah Chairunnisa, Nadillah Christine Christine Diana Ermawati Fadhila, Rahma Noor Loshita Sari, Ajeng Nashan, Syafiq Nita Novianti, Nita Noor, Yuniza Amalia Prameswari, Andin Pratiwi, Ratna Ika Putri, Mavira Nabila Rahayu, Silvia Sri Ramdhani, Luthfi Aji Ratnasari, Kenny Rahayu Rina Septiani, Rina Sandy, Evina Shabarudin, Akhmad Sion, Debby Tri Prastyo, Slamet Wahyudi, Arjun Wuryaningsih, Heni Yuli Trisnawati