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Pengaruh Budaya Terhadap Akuntansi, Auditing Dan Praktik Akuntansi Internasional Priyastiwi, Priyastiwi
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 3 No 1 (2016): Jurnal Riset Manajemen Januari 2016
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

The purpose of this article is to provide the basic model of Hofstede and Grays’ cultural values that relates the Hofstede’s cultural dimensions and Gray‘s accounting value. This article reviews some studies that prove the model and develop the research in the future. There are some evidences that link the Hofstede’s cultural values studies with the auditor’s judgment and decisions by developing a framework that categorizes the auditor’s judgments and decisions are most likely influenced by cross-cultural differences. The categories include risk assessment, risk decisions and ethical judgments. Understanding the impact of cultural factors on the practice of accounting and financial disclosure is important to achieve the harmonization of international accounting. Deep understanding about how the local values may affect the accounting practices and their impacts on the financial disclosure are important to ensure the international comparability of financial reporting. Gray’s framework (1988) expects how the culture may affect accounting practices at the national level. One area of the future studies will examine the impact of cultural dimensions to the values of accounting, auditing and decision making. Key word : Motivation, leadership style, job satisfaction, performance

Prediksi Whistleblowing: Peran Etika, Faktor Organisasional Dan Faktor Kontekstual Priyastiwi, Priyastiwi
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 3 No 2 (2016): Jurnal Riset Manajemen Juli 2016
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

This paper seeks to identify and discusses the factors that affect an organization’s internal whistleblowing intentions related to ethics. This paper integrates theindividual variable which are ethical judgment and the intensity of the moral; organizational variable that support the organizations; and situational variables, such as the status of wrongdoers, the possibility of retaliation, and tolerance of dissent;that is expressed in a group of theoretical propositions, which is used to develop a frame of thoughts in the study. This paper attempts to provide useful knowledges on how individuals form the intention of reporting and how ethical values can affect these intentions, thus, itwill be able to provide a contribution for a further understanding of the phenomena associated with an ethical whistleblowing.The purpose of this paper is to provide a general discussion about the decision-making process of internal whistleblowing along with an overview of the ethical element that is reflected in the psychological, situational and organizational characteristics. Through a theoretical model, based on the existing literature, it indicates that whistleblowing is a very complex phenomenon resulted from an interaction of situational, organizational and individualfactors. The complexity of the phenomenon depends not only on the various factors that affect whistleblowing, but also related to the attitudes toward the ethical judgment and moral intensity. Whistleblowing behavior is embedded in a social context, so it can vary according to the values, beliefs and certain social norms. Factors that may inhibit the whistleblowingbehavioris a violation of the personal relationship between employee and employer, aversion to conflict, and interpersonal relations. The passivity of the employees can weaken the relationship between whistleblowing attitudes andwhistleblowingintentions, therefore,it causes the observer to not disclose the information.Specifically, organizations must improve the legitimacy of an internal whistleblowing and take actions that can reduce the fear of retaliation, increase the perceived support and easily identify the actions and behaviors that must be reported. By expanding the knowledge of the phenomenon and discussing the aspects and its implications, hence, it may encourage any debates on the topic and encourage organizations to rethink their policies and strategies for whistleblowing decision making. Keywords: whistleblowing

ANALISIS PERILAKU KORUPTIF MAHASISWA DI SEKOLAH BISNIS: DEMOGRAFI DAN ORIENTASI ETIK Priyas Priyas Tiwi
AKUNTANSI DEWANTARA Vol 4 No 1 (2020): AKUNTANSI DEWANTARA VOL. 4 NO. 1 APRIL 2020
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v4i1.5348

Tujuan dari penelitian ini adalah ntuk menguji perbedaan persepsi perilaku koruptif mahasiswa berdasarkan demografi, yaitu jenis kelamin, program studi, dan status mahasiswa. Selain itu juga bertujuan untuk menguji persepsi yang berbeda dari perilaku koruptif mahasiswa berdasarkan orientasi etika mahasiwa yang berorientasi idealis dan relativis.Â Berdasarkan survei pada 141 mahasiswa sekolah bisnis di Yogyakarta, terdapat perbedaan perilaku koruptif antara laki-laki dan perempuan. Sedangkan tahun angkatan, jurusan, umur tidak mempunyai perbedaan persepsi perilaku koruptif mahasiswa. Hasil penelitian menunjukkan bahwa interaksi antar orientasi etika dan faktor demografi mempengaruhi persepsi perilaku koruptif mahasiswa. Jenis kelamin, tahun angkatan dan orientasi etika menghasilkan perilaku koruptif yang berbeda.

KECENDERUNGAN KECURANGAN PADA ALOKASI DANA DESA: ANALISIS FRAUD DIAMOND DAN RELIGIUSITAS Priyastiwi Priyastiwi; Hasanah Setyowati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 30 No 1 (2022): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This study examines dimensions of fraud diamond against the intention of financial fraud in village fund allocation. Based on fraud diamond theory that is used in public organizations, especially in the management of village funds. This study also includes religiosity as a factor that can moderate the effect of pressure, opportunity, rationality and capability on fraudulent intentions in the Village Fund Allocation. The research sample is selected purposively: the Technical Implementer of Village Financial Management (PTPKD) or village officials responsible for managing village funds in the Special Region of Yogyakarta. The data collection technique using a questionnaire to answer the dimensions of the fraud diamond, namely pressure, opportunity, rationality, and capability, as well as the variables of religiosity and fraud intention. Based on the test results, pressure and weak internal control system had a positive and significant effect on the fraud intention. Meanwhile, religiosity harms fraud intention in village fund allocation. The results also show that religiosity reduces pressure and a weak internal control system intends to allocate village funds fraudulently. This study explains that the village-level government officer as an agent takes actions that want to benefit themselves, whilst they are given the authority to manage financial allocation given from the central government. This behaviour occurred because of pressure, opportunity, rationalization and capability. This research provides insights and ways to control fraudulent behaviour in village fund allocations when the factors that cause fraudulent intentions in village fund allocations are known. This study examines dimensions of fraud diamond against the intention of financial fraud in village fund allocation. Based on fraud diamond theory that is used in public organizations, especially in the management of village funds. This study also includes religiosity as a factor that can moderate the effect of pressure, opportunity, rationality and capability on fraudulent intentions in the Village Fund Allocation. The research sample is selected purposively: the Technical Implementer of Village Financial Management (PTPKD) or village officials responsible for managing village funds in the Special Region of Yogyakarta. The data collection technique using a questionnaire to answer the dimensions of the fraud diamond, namely pressure, opportunity, rationality, and capability, as well as the variables of religiosity and fraud intention. Based on the test results, pressure and weak internal control system had a positive and significant effect on the fraud intention. Meanwhile, religiosity harms fraud intention in village fund allocation. The results also show that religiosity reduces pressure and a weak internal control system intends to allocate village funds fraudulently. This study explains that the village-level government officer as an agent takes actions that want to benefit themselves, whilst they are given the authority to manage financial allocation given from the central government. This behaviour occurred because of pressure, opportunity, rationalization and capability. This research provides insights and ways to control fraudulent behaviour in village fund allocations when the factors that cause fraudulent intentions in village fund allocations are known.

Can the Ethical Orientation Mitigate the Manager’s Earnings Management? Priyastiwi Priyastiwi; Sriwidharmanely Sriwidharmanely; Krisnhoe Fitri Fatjriyati
Journal of Accounting and Investment Vol 21, No 3: September 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study investigates the role of the ethical orientation of management in the relationship of asymmetry information and management status toward an individual’s decision-making with respect to earnings management behaviors.Design/Methodology/Approach: This methodology is an experimental method with 2x2 between-subject designs. 55 Accounting students from three private universities participated in 4 scenarios of cases (permanent and contractual management status, high and low asymmetry information) individually. Other side, the ethical orientation is measured, relativist and idealist. The Hypothesis was analyzed by ANOVA.Research findings: The ethical orientation influence managers’ earnings management decisions. It can mitigate the influence of asymmetry information toward manager earning management decisions. Theoretical contribution/ Originality: This research explains that earnings management behavior also can be explained by ethical approach, not only by using agency theory. Decision-makers will use ethical considerations when they are faced by the earnings management practices.Practitioner/Policy implication: The results support pro-social theory that ethical orientation can influence the decision making when individuals are exposed to ethical dilemmas to make earning management.Research limitation/Implication: Participants in this study used students, so they did not have experience. future studies can use professional participants and consider management status in more detail.

Public Service Motivation: Can Remuneration Increase Job Satisfaction and Performance in Organization Sector Public? Priyastiwi Priyastiwi; Sofiati Sofiati
MediaTrend Vol 17, No 1 (2022): MARET
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v17i1.13800

This study examines the effect of public service motivation and remuneration on job satisfaction and employee performance. The study also examines whether remuneration will moderate the relationship between public service motivation with job satisfaction and performance based on crowding out the theory. This study investigates whether extrinsic motivation in remuneration will reduce intrinsic motivation (public service motivation). Data collection and sampling: The data for this research was collected from primary sources. Data was collected by distributing the questionnaires to the employee in Office Tax in Daerah Istimewa Yogyakarta. The study has used the partial least square (PLS) approach to analyze the data. The study has used PLS due to its ability to examine the causal relationship between the variables. At the same time, it deals with the constructs and measurement items, thus making it a feasible option to use. Research results prove that public service motivation and remuneration positively influences work satisfaction and performance. Public service motivation and remuneration influences performance mediated satisfaction. Payment does not moderate relationship motivation to satisfaction because that p-value has lower than the required. Remuneration policy weakens influence public service motivation to dignity. However, the path coefficient is worth negative. So with a policy, applicable remuneration now precisely cut influence job satisfaction, which could lower performance. Theory crowding-out show that gift remuneration as award extrinsic to increase job satisfaction and performance of employees government.

The Influence of Supervisor’s Support and Protection Against Whistleblowing Decision in The Organizations of Local Government In Indonesia Priyastiwi Priyastiwi; Abdul Halim
The Indonesian Journal of Accounting Research Vol 21, No 3 (2018): IJAR September 2018
Publisher : The Indonesian Journal of Accounting Research

Abstract: The purpose of this study is to empirically examine the influence of supervisor's support and protection against whistleblowing decision in the organizations of local government in Indonesia. Also, under a condition of superior support and protection, this study examines the effects of auditors' and non-auditor/employees' types of work in the organization of local governments towards the decision on whistleblowing the fraud. This research uses the experimental method to 48 students of Master of Accounting in a large state-owned university. By using four-case scenarios, participants were asked to answer the possibility to whistleblow the fraud that occurred in a local government organization. The results of this research indicate that the employee would be courageous to whistleblow the fraud when they feel supported by their employers. The results also explain the importance of protection for whistleblowers. The results indicate that high protection is still required by the whistleblower to avoid the threat of any retaliation when the supervisor's support is low. Besides, the results reveal that, under the condition of high supervisor's support and protection, auditors would take a higher whistleblowing decision than non-auditors.Abstract: Tujuan dari penelitian ini adalah untuk menguji secara empiris pengaruh dukungan atasan dan perlindungan terhadap keputusan whistleblowing di organisasi pemerintah daerah di Indonesia. Selain itu, di bawah kondisi dukungan dan perlindungan yang kuat, penelitian ini juga menguji pengaruh jenis pekerjaan auditor dan non-auditor/karyawan dalam organisasi pemerintah daerah terhadap keputusan tentang pengungkap fakta penipuan. Penelitian ini menggunakan metode eksperimen untuk 48 mahasiswa Magister Akuntansi di sebuah perguruan tinggi negeri besar. Dengan menggunakan empat kasus skenario, peserta diminta untuk menjawab kemungkinan untuk mengungkap penipuan yang terjadi di organisasi pemerintah lokal. Hasil penelitian ini menunjukkan bahwa karyawan akan berani untuk mengungkap penipuan ketika mereka merasa didukung oleh majikan mereka. Hasilnya juga menjelaskan pentingnya perlindungan bagi pelapor. Hal ini menunjukkan bahwa perlindungan yang kuat masih diperlukan oleh whistleblower untuk menghindari ancaman pembalasan ketika dukungan supervisor rendah. Selain itu, hasil menunjukkan bahwa, di bawah kondisi dukungan dan perlindungan supervisor yang kuat, auditor akan mengambil keputusan whistleblowing lebih tinggi daripada non-auditor.

KEPATUHAN WAJIB PAJAK: PENGARUH TAX KNOWLEDGE DAN MEDIASI PERSEPSI KEADILAN PAJAK Priyastiwi Priyastiwi; Mia Candra Dewi; Agus Eko Sutriyono
Jurnal Ekonomi STIEP Vol. 8 No. 1 (2023): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v8i1.134

This study empirically examines the effect of tax knowledge and perceptions of tax justice on taxpayer compliance. The type of research used in this study is quantitative with data collection techniques using a questionnaire. The sample in this study were individual taxpayers registered at KPP Pratama Bantul. The number of samples used was 100 respondents with a convenience sampling technique. Data analysis techniques using multiple linear regression analysis and path analysis. The results showed that tax knowledge and perceptions of tax justice had an effect on taxpayer compliance. In addition, it was found that tax knowledge through perceptions of tax justice has a significant effect on taxpayer compliance.

PENINGKATAN PENGETAHUAN MASYARAKAT TENTANG PEMBELANJAAN ONLINE Ary Sutrischastini; Yenni Kurnia Gusti; Sofiati Sofiati; Linawati Linawati; Priyastiwi Priyastiwi
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 6 (2023): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Juni 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v2i6.588

Belanja online sudah mengubah cara berbelanja menjadi lebih mudah, tetapi dunia belanja online tidak semuanya baik. Seiring dengan kemudahan yang ditawarkan dalam berbelanja online terdapat pula beberapa masalah yang masih harus dihadapi oleh pelanggan. Berbelanja online sering dimanfaatkan oleh oknum untuk mencari keuntungan dengan cara yang tidak baik sehingga sering terjadi penipuan yang sangat merugikan konsumen. Penyebab utama penipuan dalam belanja online adalah karena kurangnya kehati-hatian konsumen,mudah tergiur dengan harga murah tanpa mengecek kredibilitas toko online. Untuk itu konsumen perlu berhati-hati dalam melakukan transaksi pembelian online. Kegiatan PKM ini menjelaskan tentang kiat aman berbelanja online, berupa pemberian penyuluhan dan pelatihan kepada masyarakat sehingga masyarakat bisa lebih berhati-hati ketika belanja online dan tidak terlalu konsumtif sehingga uang yang ada dapat dialihkan untuk memenuhi kebutuhan yang lain. Pada akhirnya dapat meningkatkan kesejahteraan masyarakat karena dapat membuat keputusan berbelanja yang lebih bijaksana serta menghemat pengeluaran mereka.

PENINGKATAN PENGETAHUAN MASYARAKAT TENTANG PEMBELANJAAN ONLINE Ary Sutrischastini; Yenni Kurnia Gusti; Sofiati Sofiati; Linawati Linawati; Priyastiwi Priyastiwi
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 6 (2023): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Juni 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v2i6.588

Belanja online sudah mengubah cara berbelanja menjadi lebih mudah, tetapi dunia belanja online tidak semuanya baik. Seiring dengan kemudahan yang ditawarkan dalam berbelanja online terdapat pula beberapa masalah yang masih harus dihadapi oleh pelanggan. Berbelanja online sering dimanfaatkan oleh oknum untuk mencari keuntungan dengan cara yang tidak baik sehingga sering terjadi penipuan yang sangat merugikan konsumen. Penyebab utama penipuan dalam belanja online adalah karena kurangnya kehati-hatian konsumen,mudah tergiur dengan harga murah tanpa mengecek kredibilitas toko online. Untuk itu konsumen perlu berhati-hati dalam melakukan transaksi pembelian online. Kegiatan PKM ini menjelaskan tentang kiat aman berbelanja online, berupa pemberian penyuluhan dan pelatihan kepada masyarakat sehingga masyarakat bisa lebih berhati-hati ketika belanja online dan tidak terlalu konsumtif sehingga uang yang ada dapat dialihkan untuk memenuhi kebutuhan yang lain. Pada akhirnya dapat meningkatkan kesejahteraan masyarakat karena dapat membuat keputusan berbelanja yang lebih bijaksana serta menghemat pengeluaran mereka.

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