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The Role of Sense of Belonging and Professional Skepticism in University’s Internal Auditor Function Aprina Nugrahesthy Sulistya Hapsari; Nabilla Ningrum
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 1 (2022)
Publisher : Politeknik Negeri Madiun

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This study aims to describe the role of Sense of Belonging (SoB) and professional skepticism in supporting the performance of internal auditors at Satya Wacana Christian University (SWCU). This study uses both primary data by conducting in-depth interview with financial, academic and non-academic internal auditors, auditee and internal control body at SWCU and the secondary data were obtained from documents such as code of ethics, audit instruments and internal auditors charter. This study is a qualitative descriptive research and uses two types of triangulation which is data triangulation and source triangulation. The results of this study shows that the role of SoB and professional skepticism has been implemented in SWCU and both roles encourage the internal auditor’s function in university.

IMPLEMENTASI ASAS TRANSPARANSI DAN PARTISIPATIF DALAM PENGELOLAAN DANA DESA: STUDI KASUS PADA DESA SEPAKUNG KABUPATEN SEMARANG Dwi Diva Israny Matana; Aprina Nugrahesthy Sulistya Hapsari
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 2 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i2.1862

The purpose of this study is to provide an evaluation related to the implementation of transparency and participatory principles in the management of Village Funds in Sepakung Village, Banyubiru District, Semarang Regency. This research is a qualitative descriptive study, where the data sources were obtained through in-depth interviews with resource persons involved in the management of the Village Fund. The analysis technique used is data reduction, triangulation, data presentation, and drawing conclusions. The results show that in general the Sepakung Government has implemented Village Fund management in accordance with two principles, namely in Permendagri Number 20 of 2018 which is carried out in a transparent and participatory manner although some in its implementation there are still obstacles both in document access and the existence of old documents that have been not updated, resulting in obstruction of community access to information on village fund management. So it is hoped that this research can provide benefits and evaluations for Sepakung Village regarding the implementation of transparency and participatory principles in the management of Village Funds.

LOCAL WISDOM: CAN IT MITIGATE THE RISK OF FRAUD? Yosua Febrian Putra Aditya; Aprina Nugrahesthy Sulistya Hapsari
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 01 (2020): Accruals Edisi Maret 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

The risk of fraud in managing village funds is increasingly proportional to the increasing amount of funds provided by the central government every year. One of the ways that the government can use to mitigate the risk of fraud is to implement local wisdom. This research was conducted to identify the fraud risk that occurs in managing village funds in Kebonan Village and analyze local wisdom as one of the media to mitigate fraud in the management of village funds in the village. This research uses descriptive qualitative data method with primary data sources. The instrument used in the study was a semi-structured interview. The result of this study shows that even though there is already control to reduce and manage every fraud risk, local wisdom also can be used as a means of mitigating the fraud risk if it is properly imbued.

THE VILLAGE-OWNED ENTERPRISE “KITA” STRATEGY TO ACCELERATE THE IMPLEMENTATION OF FINANCIAL MANAGEMENT PRINCIPLES Aprina Nugrahesthy Sulistya Hapsari; Intiyas Utami; Yohanes Yakobus Werang Kean
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 01 (2022): Accruals Edisi Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.882

BUMDes is one of the government's goals in restoring the Indonesian economy, as stated in the Village SDGs. However, the findings show that there are still many BUMDes that cannot answer the government's expectations and instead commit fraud in the management of BUMDes funds. This study aims to see from the point of view of the implementation of principles in the financial management of BUMDes, what is the strategy of BUMDes in realizing harmony with the Village SDGs, especially in the goal of recovering the Indonesian economy? The main object of this research is BUMDes "KITA" Central Wologai, Detusoko District, Ende Regency, East Nusa Tenggara. The research method is descriptive qualitative using primary data obtained through semi-structured interviews. The results show that the BUMDes "KITA" Wologai Tengah has attempted to implement the principles of BUMDes financial management at every stage to "satisfy" the needs of stakeholders even though there are still obstacles in it. The obstacles are, among others, the adjustment period that is currently being carried out by BUMDes managers to be more adaptive to the applicable rules regarding BUMDes financial management. Another problem is related to human resources who have a minimum educational background and do not understand generally accepted accounting principles and the sophistication of information technology as a supporter of BUMDes financial management. The theoretical implications, related to the current laws and regulations, are still limited to the principles of village financial management, so a reference is needed to assess the financial management performance of BUMDes. Practically, this research provides the results of applying the principles of financial management to newly established BUMDes, so that many things can be input for BUMDes "KITA” as well as providing suggestions for further research that can be re-examined after this BUMDes in the developing stage.

THE VILLAGE-OWNED ENTERPRISE “KITA” STRATEGY TO ACCELERATE THE IMPLEMENTATION OF FINANCIAL MANAGEMENT PRINCIPLES Aprina Nugrahesthy Sulistya Hapsari; Intiyas Utami; Yohanes Yakobus Werang Kean
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 01 (2022): Accruals Edisi Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.882

BUMDes is one of the government's goals in restoring the Indonesian economy, as stated in the Village SDGs. However, the findings show that there are still many BUMDes that cannot answer the government's expectations and instead commit fraud in the management of BUMDes funds. This study aims to see from the point of view of the implementation of principles in the financial management of BUMDes, what is the strategy of BUMDes in realizing harmony with the Village SDGs, especially in the goal of recovering the Indonesian economy? The main object of this research is BUMDes "KITA" Central Wologai, Detusoko District, Ende Regency, East Nusa Tenggara. The research method is descriptive qualitative using primary data obtained through semi-structured interviews. The results show that the BUMDes "KITA" Wologai Tengah has attempted to implement the principles of BUMDes financial management at every stage to "satisfy" the needs of stakeholders even though there are still obstacles in it. The obstacles are, among others, the adjustment period that is currently being carried out by BUMDes managers to be more adaptive to the applicable rules regarding BUMDes financial management. Another problem is related to human resources who have a minimum educational background and do not understand generally accepted accounting principles and the sophistication of information technology as a supporter of BUMDes financial management. The theoretical implications, related to the current laws and regulations, are still limited to the principles of village financial management, so a reference is needed to assess the financial management performance of BUMDes. Practically, this research provides the results of applying the principles of financial management to newly established BUMDes, so that many things can be input for BUMDes "KITA” as well as providing suggestions for further research that can be re-examined after this BUMDes in the developing stage.

THE VILLAGE-OWNED ENTERPRISE “KITA” STRATEGY TO ACCELERATE THE IMPLEMENTATION OF FINANCIAL MANAGEMENT PRINCIPLES Aprina Nugrahesthy Sulistya Hapsari; Intiyas Utami; Yohanes Yakobus Werang Kean
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 01 (2022): Accruals Edisi Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.882

BUMDes is one of the government's goals in restoring the Indonesian economy, as stated in the Village SDGs. However, the findings show that there are still many BUMDes that cannot answer the government's expectations and instead commit fraud in the management of BUMDes funds. This study aims to see from the point of view of the implementation of principles in the financial management of BUMDes, what is the strategy of BUMDes in realizing harmony with the Village SDGs, especially in the goal of recovering the Indonesian economy? The main object of this research is BUMDes "KITA" Central Wologai, Detusoko District, Ende Regency, East Nusa Tenggara. The research method is descriptive qualitative using primary data obtained through semi-structured interviews. The results show that the BUMDes "KITA" Wologai Tengah has attempted to implement the principles of BUMDes financial management at every stage to "satisfy" the needs of stakeholders even though there are still obstacles in it. The obstacles are, among others, the adjustment period that is currently being carried out by BUMDes managers to be more adaptive to the applicable rules regarding BUMDes financial management. Another problem is related to human resources who have a minimum educational background and do not understand generally accepted accounting principles and the sophistication of information technology as a supporter of BUMDes financial management. The theoretical implications, related to the current laws and regulations, are still limited to the principles of village financial management, so a reference is needed to assess the financial management performance of BUMDes. Practically, this research provides the results of applying the principles of financial management to newly established BUMDes, so that many things can be input for BUMDes "KITA” as well as providing suggestions for further research that can be re-examined after this BUMDes in the developing stage.

Peran Pendamping Desa dalam Pengelolaan Keuangan Desa Alva Fyniel; Aprina Nugrahesthy Sulistya Hapsari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 10 No 1 (2021): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v10i1.571

Tujuan dari penelitian ini adalah untuk mendeskripsikan dan menganalisis peran pendamping desa dalam pengelolaan dana desa di Desa Sepakung dari tahapan perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban. Metoda penelitian yang digunakan yaitu deskriptif kualitatif dengan menggunakan data primer dan sekunder yang sumber datanya diperoleh dari wawancara dan dokumentasi. Teknik analisis data yang dilakukan, yaitu: reduksi, penyajian data, dan penarikan kesimpulan. Untuk memastikan keabsahan dari data yang diperoleh dari narasumber, maka akan digunakan teknik triangulasi. Hasil penelitian menunjukkan bahwa pendamping desa di Desa Sepakung telah melaksanakan tugasnya sesuai dengan peraturan pemerintah tetapi kurang optimal. Ada beberapa kendala yang dialami, yakni: kurangnya tenaga teknik infrastruktur di lapangan, latar belakang pendidikan yang tidak sesuai, kurangnya pelatihan terhadap pendamping desa, jarak tempat tinggal yang jauh dengan desa binaan, dan minimnya honor yang diterima pendamping desa.

Perilaku Tuna Fungsi Auditor: Pengujian atas Karakteristik Personal dan Penilai Kinerja Auditor Aprina Nugrahesthy Sulistya Hapsari
Jurnal Ekonomi dan Bisnis Vol 19 No 3 (2016)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Auditor dysfunctional behavior has been increasingly perceived to be prevalent in the audit environment. It is therefore interesting to study the association between auditors’ personal characteristics, non-personal characteristics and dysfunctional behavior. This research investigates the relationship between locus of control as a specific personal characteristic, employees’ personal performance, organizational commitment, turnover intention, auditors’ performance assessors as a factor outside personal characteristics and acceptance of dysfunctional audit behavior. We collected data by sending questionnaire to auditors in Semarang and Surakarta cities based on the convenience sampling method because we had no precise information on the number of existing auditors beforehand. Using Structural Equation Model (SEM) to analyze our data, we find that there is no association between personal characteristic and the acceptance of dysfunctional audit behavior. Meanwhile, there is a significant relationship between auditors’ performance assessor on the acceptance of dysfunctional audit behavior.Abstrak Fenomena perilaku tuna fungsi yang dilakukan oleh auditor makin dianggap lazim di lingkup audit. Hubungan antara karakteristik personal, karakteristik non personal dan perilaku tuna fungsi menjadi sesuatu hal yang menarik untuk diteliti. Penelitian ini menguji hubungan antara karakteristik personal berupa locus of control, tingkat kinerja pribadi karyawan, komitmen organisasi dan turnover intention dan penilai kinerja auditor sebagai faktor diluar karakteristik personal terhadap penerimaan perilaku tuna fungsi dalam lingkup audit. Pengumpulan data dilakukan melalui kuisioner dari responden yaitu auditor di KAP Kota Semarang dan Surakarta dengan metode convenience sampling karena populasi auditor yang bekerja tidak diketahui dengan pasti. Analisis data dengan menggunakan Model Persamaan Struktural. Hasil dari pengujian hipotesis mengindikasikan bahwa tidak ada hubungan antara karakteristik personal dengan penerimaan perilaku tuna fungsi dalam ruang lingkup audit. Sementara itu di lain sisi terdapat hubungan antara penilai kinerja auditor dengan penerimaan perilaku tuna fungsi dalam ruang lingkup audit.

Whistleblowing: Sebuah Kajian tentang Motif dan Media Pelaporan Putu Prema Sulistyaning Putri; Aprina Nugrahesthy Sulistya Hapsari
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 5, No 1: March 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v5i1.13237

Penelitian ini bertujuan untuk mengeksplorasi motif seseorang untuk melakukan whistleblowing terhadap tindak kecurangan beserta dengan media pelaporan kecurangan dalam pengelolaan dana desa di Desa Tanjungsari, Kabupaten Boyolali. Penelitian ini menggunakan metode deskriptif kualitatif dengan narasumber yang terdiri dari perangkat desa, Badan Permusyawaratan Desa (BPD), perwakilan tokoh masyarakat, dan perwakilan masyarakat setempat. Proses pengumpulan data dilakukan dengan kuesioner sebagai langkah awal untuk memetakan motif whistleblowing dan didukung dengan wawancara secara semi terstruktur. Penelitian ini menghasilkan bahwa masyarakat Desa Tanjungsari memiliki motif yang mendorong whistleblowing yang terdiri religiusitas sebagai motif internal dan jaminan kerahasiaan sebagai motif eksternal. Selain itu, terdapat motif internal dan eksternal lain yang mempengaruhi whistleblowing yaitu rasa ketidakadilan dan ewuh-pakewuh. Berdasarkan motif yang ada, diperoleh media yang digunakan untuk melakukan whistleblowing yaitu media secara langsung melalui mouth-to-mouth whistleblowing dan media secara tidak langsung melalui perwakilan rakyat di Desa Tanjungsari. Temuan lain berkaitan dengan hambatan implementasi whistleblowing di Desa Tanjungsari yaitu keterbatasan pemahaman terhadap teknologi dan kurangnya efektivitas prosedur whistleblowing.

ANALISIS KESESUAIAN PENERAPAN SISKEUDES DALAM PENGELOLAAN DANA DESA Elsa Manora Wongku; Aprina Nugrahesthy Sulistya Hapsari
AkMen JURNAL ILMIAH Vol 16 No 3 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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This study aims to analyze the suitability of the application between the stages of village financial management according to Permendagri No. 20 of 2018 with the stages of village fund management in Karangtengah Village, Tuntang District, Semarang Regency by using the Siskeudes application. This research is a qualitative descriptive study. This type of research data was obtained from primary data that is data obtained from interviews and documentation. Qualitative analysis techniques used are data reduction, data presentation and conclusion drawing. The results and discussion of this study indicate that the stages of Permendagri village financial management No. 20 of 2018 with the stages of village fund management starting from the stages of planning, implementation, administration, reporting and accountability through the Siskeudes application in Karangtengah Village are appropriate and are generally well implemented and running smoothly until now .. However, there are differences in inputting to the National Secretariat and manual components not inputted in the National Secretariat but it does not make the process of village fund management in the National Secretariat and accountability hampered because the National Secretariat also complements the attachments.

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