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Pengungkapan Kecurangan di Lembaga Kemahasiswaan Grace Phillandros Violetta; Ika Kristianti
Reviu Akuntansi dan Bisnis Indonesia Vol 5, No 1 (2021): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v5i1.11300

Abstract

Latar Belakang:Fenomena terjadinya kecurangan di Lembaga Kemahasiswaan (LK) tingkat fakultas menunjukkan adanya gambaran terjadinya praktik-praktik kecurangan yang dilakukan LK tingkat universitas.Tujuan:Penelitian ini dilakukan dengan tujuan untuk meneliti lebih lanjut apakah terdapat potensi terjadinya kecurangan di Lembaga Kemahasiswaan Universitas (LKU) dan menggali mengapa kecurangan tersebut bisa terjadi jika dilihat dengan menggunakan framework fraud pentagon.Metode Penelitian:Jenis penelitian ini merupakan penelitian deskriptif kualitatif dengan menggunakan data primer yang didapatkan melalui wawancara beberapa pimpinan fungsionaris Lembaga Legislatif dan Lembaga Eksekutif LK, serta melakukan dokumentasi mengenai kegiatan seputar Lembaga Kemahasiswaan untuk menjawab permasalahan penelitian. Teknik analisis yang digunakan adalah teknik triangulasi sumber, dimulai dari reduksi data kemudian dilanjutkan dengan penyajian data dan terakhir penarikan kesimpulan.Hasil Penelitian:Penelitian ini memberikan hasil bahwa terdapat potensi kecurangan di LKU. Kecurangan yang terjadi berkaitan dengan pelanggaran terhadap berbagai peraturan Ketentuan Umum Keluarga Mahasiswa (KUKM) dan peraturan lembaga legislatif, rekrutmen anggota baru, penyalahgunaan aset dan keuangan. Faktor yang paling mendasari terjadinya kecurangan adalah rasionalisasi karena kecurangan telah dilakukan secara turun menurun dari periode - periode LKU sebelumnya hingga periode LKU sekarang dan sudah dianggap wajar untuk dilakukan. Namun, faktor – faktor lainnya seperti kemampuan, kesempatan dan tekanan juga turut menjelaskan terjadinya kecurangan. Pengendalian internal yang perlu diterapkan yaitu menerapkan metode reward and punishment untuk fungsionaris sehingga dapat meminimalisir kecurangan di LKU.Keterbatasan Penelitian:Keterbatasan dari penelitian ini adalah peneliti tidak melakukan observasi atas hasil wawancara karena pekerjaan tidak dilakukan di kantor melainkan secara online sehingga bukti hanya diperoleh dari hasil wawancara. Selain itu penelitian ini memiliki topik yang sensitif sehingga informasi yang diperoleh menjadi terbatas karena narasumber kurang terbuka untuk memberikan penjelasan terhadap praktik kecurangan dan penyebab kecurangan yang terjadi di LKU.Keaslian/Novetly Penelitian: Penelitian ini menggunakan framework fraud pentagon yang dikembangkan dari penelitian sebelumnya yaitu menggunakan fraud triangle untuk mengungkap potensi kecurangan pada lembaga kemahasiswaan. Penelitian ini diharapkan lebih menjelaskan lebih detail mengenai faktor yang menjelaskan kecurangan pada lembaga kemahasiswaan.
Penggunaan Analisis SWOT dan Uji Litmus dalam Menentukan Strategi Pengelolaan Modal untuk Peningkatan Produksi UMKM Ina Konveksi Nurhayati, Nurhayati; Kristianti, Ika; Permatasari, Carolina Lita
Jurnal Samudra Ekonomi dan Bisnis Vol 15 No 1 (2024): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v15i1.7817

Abstract

The research aims to evaluate business capital management strategies to increase production of MSME. This descriptive qualitative research uses a case study on Ina Konveksi, with the SWOT analysis and litmus test method. The analysis results identified nine main strategies, namely: (1) attending various online and offline marketing training; (2) attend various skills and expertise training in financial bookkeeping and sales; (3) preparation and training in the use of marketing technology; (4) establishing a place for coordination and sharing between convection entrepreneurs; (5) attend a low interest credit program to increase capital; (6) establishing good cooperation with good, affordable and trusted fabric suppliers; (7) attend assistance programs from the Regional Government and Provincial Government in the field of financing creative economy businesses; (8) delivery of important information such as training programs for the use of technology, marketing and bookkeeping; and, (9) making mutually beneficial agreements between convection entrepreneurs.
PENGARUH INTELLECTUAL CAPITAL, KEPUTUSAN INVESTASI, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021 Donna Yessi Aprilia; Ika Kristianti; Jean Stevany Matitaputty
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6622

Abstract

The high value of the company makes the market believe in the prospects of the company. One of the most important problems for the management of a company is to identify the factors driving the value of the company. Most companies recognize that some part of their capital comes from creating value for investors. The value of the company itself is often seen from the share price of the company. This study aims to see whether intellectual capital, investment decisions, and dividend policy have an effect on firm value. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) respectively during the 2017-2021 period. There are 103 companies or 515 research observations that are included in this study. This study uses a purpose sampling technique. And use the SPSS application to process the influence of intellectual capital, investment decisions, and dividend policy on firm value. The results showed that intellectual capital and dividend policy had an effect on firm value, while investment decisions had no effect on firm value.
HUBUNGAN E-COMMERCE DAN LITERASI KEUANGAN TERHADAP KELANGSUNGAN USAHA DI BOYOLALI Samuel Wahyu Hary Christoper; Ika Kristianti
Jurnal Akuntansi Vol. 10 No. 1 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.1.1-12

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah ada hubungan antara e-commerce terhadap kelangsungan usaha dan apakah ada hubungan Antara literasi keuangan terhadap kelangsungan usaha. Penelitian ini adalah penelitian kuantitatif dengan metode pemilihan sampel yaitu dengan metode purposive sampling.Teknik analisis yang digunakan dalam penelitian ini adalahkorelasi dalam pengujian hipotesis penelitian. Berdasarkan hasil pengujian pada penelitian ini bahwa hipotesis pertama diterima,e-commerce memiliki hubungan terhadap kelangsungan usaha. Berdasarkan hasil pengujian pada penelitian juga diketahui hipotesis kedua diterima, literasi keuangan memiliki hubungan terhadap kelangsungan usaha. Dengan adanya penelitian tersebut membuktikan bahwa dengan adanya e-commerce dan literasi keuangan berpengaruh terhadap kelangsungan usaha. Yang ditunjukan oleh perkembangan teknologi informasi membuat searang wirausahawan harus mampu menerapkan e-commerce dan memahami arti penting literasi keuangan dalam menjalankan usahanya. Kata kunci: e-commerce, literasi keuangan, kelangsungan usaha
Analisis Potensi Kecurangan Dalam Pengelolaan Keuangan Desa (Studi: Desa Kesongo, Kecamatan Tuntang, Kabupaten Semarang, Jawa Tengah) Ismail Alfaruqi; Ika Kristianti
Jurnal Akuntansi Vol. 11 No. 2 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i2.1915

Abstract

Indonesia Corruption Watch (ICW) found 154 corruption cases during 2015-2017, most of them were corruption cases involving the village budget. The potential for fraud can be detected by cheating triangle theory, namely pressure, opportunity and rationalization. The purpose of this study is to identify potential fraud in village financial management. This study uses a qualitative approach and the type of data used is primary data obtained directly using interview techniques from the village financial management process conducted by the Village Financial Management Technical Officer (PTPKD) Kesongo Village, Tuntang District, Semarang Regency. The results of the study show that in the village financial management in Kesongo Village there is potential for fraud including: the necessity to do something; disciplinary behavior; feel that they are not detrimental to others and consider mistakes to be natural and often occur. This study concluded that in Kesongo Village there was potential for fraud in the process of village financial management. Keywords: Village Financial Management, Village Apparatus, Potential for Fraud, Control
Analisis Pencatatan dan Pelaporan PSAK 45 di Gereja X Salatiga Edni Olka Pratiwi; Ika Kristianti
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.2751

Abstract

Indonesia has already had an accounting standart for their non-profit organization, This standart are written in PSAK 45 about financial reporting for non-profit organization. This research are done in Gereja X Salatiga as a non-profit organization in religious organization. Aim of this research is to analyze application of PSAK 45 in Gereja X Salatiga financial report. This research is expected to help evaluate financial reporting in Gereja X Salatiga. Method used in this research are descriptive qualitative to describe, dechipher and compare data with circumstances and also explain such a situation so conclusions can be drawn. The results of this research is Gereja X Salatiga has implementing and using financial report suitable with PSAK 45, although its format are not following the format given bu Indonesian Accounting Association, but generally has reached its aim to report their financial process. Report shown to congregation are cash receipt and cash disbursement reports, and also a church expenditure receipt budget report. Keywords : PSAK 45, non-profit organization
Village’s Strategic in Facing Potential Fraud on Sistem Keuangan Desa (Siskeudes) Audela, Kezya; Hadiluwarso, Felicia A; Kristianti, Ika
EAJ (Economic and Accounting Journal) Vol. 5 No. 1 (2022): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i1.y2022.p1-15

Abstract

This study will identify the village's ability to deal with potential fraud in the management of the village financial system. An increase in the allocation of village funds that is not followed by progress and good village financial management can increase fraud. In response to this, the Government facilitate internal control related to the management of village funds through SISKEUDES. Therefore, it is necessary to see Village X’s SISKEUDES management during Covid-19 pandemic, where economic conditions in Indonesia weakened. In Covid-19 pandemic, The Government has increased the amount of village fund allocations so that the opportunity to commit fraud during economic pressure experienced by the community is increasingly wide open. The research was conducted in Village X using a qualitative descriptive method. The data was obtained through the process of interview with village heads, treasurers. Analysis tech-nique used is data triangulation. The results of the study state that the possibility of fraud in Village X is quite significant because SISKEUDES can be accessed by all village officials, no regular change of username and password, no supervision in document input, the low educational background of the majority of Village X residents. In addition, research also shows that increasing village fund allocations are not in line with progress and good fund management. This research can be a evaluation and a reference in developing existing regulations to improve defense capabilities in managing the village financial system also can be helpful for related agencies, as the development of internal control for optimal system management.
Analyzing the recency effects on long series audit information and its mitigation methods with group discussions Rambing, Yolanda Christina; Utami, Intiyas; Kristianti, Ika
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1204

Abstract

This study aims to examine the recency effect that occurs due to the effect of sequences on long series audit information and test the effectiveness of group discussion to improve the decision quality. The recency effect is a tendency to give more weight to the latest information compared to other information received. Therefore, it is necessary to provide a method for mitigating the recency effect by using group discussion. This study used a 2x2x2 experimental design for a subject with 81 participants from accounting students. The results show that the individual decision quality that experienced the recency effect due to positive-negative and negative-positive sequential information after group discussion became better than before group discussion. The individual decision quality that experienced the recency effect due to positive-negative simultaneous information could not be mitigated by group discussion. Group discussion is an effective method for overcoming the recency effect on sequential information rather than on simultaneous information. Therefore, group discussion can be used as a strategy to reduce recency effects and improve the quality of audience decisions.
Co-Authors Agastia Fais Fachrizki Agustinus Putra Pamungkas Aloysius Denis Erwin anggi saputra Anis Setianingsih Audela, Kezya Benedicta Sabat Yusdy Supriyanto Berliana Dara Jati Carolina Lita Permatasari Charita, Nindya Permata Choirul Ummam Al Muhtaromi Chrisna Eliano Mangeka Daffa Dwi Setyawan Deranika Ratna Kristiana Destya Ardi Wijayanti Dewi Yuliyanti Dinda Puri Safitri Donna Yessi Aprilia Edni Olka Pratiwi Efa Mitta Theresia Elika Cuntita Bella Deyena Tiwa Etna Nur Afri Yuyetta Ezra Putri Yufiani Nafara Fadillah Achmad Resandi Felicia A Hadiluwarso Felicia Aurellia Hadiluwarso Felicia Aurellia Hadiluwarso Fella, Fella Fitriyani Fitriyani Gabriella Stefany Grace Phillandros Violetta Grace Phillandros Violetta Grasia Yenta Deruvensi Hadiluwarso, Felicia A Intiyas Utami Ireina Thesa Shaula Ismail Alfaruqi Jean Stevany Matitaputty Juniasti Bura Padang Kaleb Gideon Pengharapan Kezia Amelia Hidayat Kezya Audela Kezya Audela Kezya Audela Krisnawati Kamaseto Tandi Senga Lea Ayu Trihastuti Lenni Yovita Lukas Dwi Febrian Lusiana Lusiana Mahesa Deni Meity Bala Natasha Steffie M. Pellokila Nathania Carissa Tjahja Pranata Nika Ardian Niko Krisnaryatko Nurhayati Nurhayati Paramita Budirahayu Prastyo, Bagus Dwi Prayoga, Reiner Amos Ivan Putri Natalia Rambing, Yolanda Christina Robby Setiawan Salma Faundria Nagari Samuel Wahyu Hary Christoper Satrio Bagus Sembodo Sondang Selida Apryastuti Purba Stefi Febrianti Supatmi Theresia, Efa Mitta Tulenan, Michella Virgiana Viona Christalia Nugrahanti Yefta Andi Kus Noegroho Yeterina Widi Nugrahanti