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All Journal Akuisisi : Jurnal Akuntansi Realible Accounting Journal Jurnal Ekonomi Akuntansi Manajemen Agribisnis
Hermelinda, Tuti
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Fraud:Faktor-Faktor Yang Mempengaruhi Dalam Pemahaman Mahasiswa Akuntansi Hermelinda, Tuti; Rajagukguk, Thetty Surienty; Afriansyah, Berlian
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1726

Abstract

This research examines the extent to which the influence of Idealism and Love of Money influences a person's tendency to commit fraudulent acts in accounting or fraud. The respondents in this study were students of the Accounting Study Program who had taken Auditing 1 and 2 courses. The analytical tool used was multiple linear regression with the help of SPSS. The test tool used is partial and simultaneous hypothesis testing using the t test and F test. Data collection uses a 1-5 Likert scale questionnaire. The results of the hypothesis test show that the variables Idealism and Love of Money have both simultaneous and partial effects on Fraud. With the significant influence of the variables Idealism and Love of Money on fraud in accounting, it is necessary to have maximum understanding of the possibility of fraud, especially by financial managers, either directly or indirectly, which must be followed by sanctions that provide a long-term deterrent effect.
PENGARUH ASPEK AKUNTANSI KEPRILAKUAN TERHADAP KINERJA KARYAWAN ORGANISASI SEKTOR PUBLIK Rizqi, Reza Muhammad; Rajaguguk, Thetty Surienty; Afriansyah, Berlian; Meriana; Hermelinda, Tuti
Realible Accounting Journal Vol. 5 No. 1 (2025): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/raj.v5i1.1063

Abstract

Abstrak Akuntansi keprilakuan berkaitan dengan bagaimana informasi akuntansi dirancang, disusun, dan digunakan dengan baik untuk mencapai tujuan tertentu. Akuntansi keperilakuan membantu dalam merancang sistem pengendalian internal yang lebih efektif. Dengan mempertimbangkan perilaku manusia, perusahaan dapat mengidentifikasi potensi risiko perilaku yang dapat merugikan perusahaan dan mengambil tindakan pencegahan yang tepat, sehingga dapat meningkatkan efektivitas pengendalian. Penelitian ini bertujuan untuk menguji Pengaruh Aspek Akuntansi keprilakukan dengan menggunakan indikator Sikap (X1), Motivasi (X2) dan Persepsi (X3) terhadap Kinerja Karyawan (Y). Alat uji yang digunakan dalam penelitian ini menggunakan Partial Least Square dengan bantuan software SmartPLS 3.0 for windows. Dalam menentukan sampel pada penelitian ini menggunakan teknik simple random sampling. Responden pada penelitian ini adalah karyawan bagian keuangan atau yang terlibat langsung dengan Penatausahaan Keuangan pada 28 Organisasi Perangkat Daerah (OPD) dan 12 Kecamatan di Kabupaten Rejang Lebong. Hasil penelitian menunjukkan bahwa Variabel Sikap dan Persepsi Berpengaruh signifikan terhadap Kinerja Karyawan. Kata Kunci: Akuntansi Keprilakuan, Kinerja Karyawan, Organisasi Sektor Publik
PENERAPAN SAK EMKM PADA LAPORAN KEUANGAN RUMAH MAKAN ELOK KABUPATEN ALOR Saku, Yunus Abraham; Hermelinda, Tuti
JURNAL EKONOMI AKUNTANSI MANAJEMEN AGRIBISNIS Vol 2 No 1 (2024): Januari-Juni 2024
Publisher : Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jurekma.v2i1.200

Abstract

The increasingly intense competition in the business world, especially the culinary business, spurs culinary business owners, especially restaurants to continue to maintain quality both in terms of service and management. One form of concern for these culinary business owners is to start implementing financial records correctly so that financial reports can be produced in accordance with established standards. Elok Restaurant is one of the many restaurants in Alor Regency. This study presents a form of financial statements based on SAK EMKM that can be used at Elok Restaurant in Alor Regency consisting of a Statement of Financial Position, Income Statement and Notes to Financial Statements. The method used in this research is descriptive Quantitative method with data collection techniques using literature study and field study
Co-Authors Afriansyah, Berlian Meriana Rajaguguk, Thetty Surienty Rajagukguk, Thetty Surienty Rizqi, Reza Muhammad Saku, Yunus Abraham