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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Kompartemen : Jurnal Ilmiah Akuntansi Owner : Riset dan Jurnal Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Locus Penelitian dan Pengabdian Proceeding Of International Conference On Education, Society And Humanity JAS (Jurnal Akuntansi Syariah)
Utomo, Dwi Cahyo
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Religion Aerospace Engineering Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics

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PENGARUH OPINI AUDIT DAN TEMUAN AUDIT TERHADAP TINGKAT KORUPSI PEMERINTAH DAERAH DI INDONESIA (Studi Empiris pada Kabupaten dan Kota di Jawa Tengah Tahun 2015-2020) Panji, Imam; Utomo, Dwi Cahyo
Diponegoro Journal of Accounting Volume 12, Nomor 2, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to test and find out the effect of audit opinions and audit findings on the level of corruption in local governments in Central Java Province. The research data used is secondary data from Central Java BPK Website, the annual audit report (LHP), and the Central Java High Court. This study uses multiple linear regression analysis to test the correlation between audit opinion and audit findings on the level of corruption. The test results individually prove that audit opinion has a negative effect on the level of corruption, and audit findings have no effect on the level of corruption in the district or city government in Central Java Province.
PENGARUH TATA KELOLA PERUSAHAAN DAN KETERLAMBATAN PELAPORAN KEUANGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN Meilani, Sylvi; Utomo, Dwi Cahyo
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to determine the size of the board of commissioners, the proportion of independent commissioners, the audit committee, institutional ownership, disclosed ownership, managerial ownership, and delays in financial reporting that can have an influence on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2019–2022. By measuring financial performance, companies can make improvements and control operational activities in accordance with company conditions so that they are able to compete with other companies. In addition, performance is measured to help determine the right strategy to achieve company goals.This research is empirical research that describes and explains the influence of the phenomenon that is the object of research. The population in this research are manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019–2022 period. In this research, researchers used a purposive sampling method to obtain research samples. The number of samples used in this research was 4, with a total of 16 research data points.The research results show that the size of the board of commissioners, the proportion of independent commissioners, the audit committee, institutional ownership, concentrated ownership, managerial ownership, and delays in financial reporting do not have a significant influence on the company's financial performance, whether measured by return on assets (ROA) or return on equity (ROE).
REVIEW PENELITIAN TENTANG PERILAKU INVESTOR DALAM PENGAMBILAN KEPUTUSAN INVESTASI Hartini, Umi; Utomo, Dwi Cahyo
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 2 (2022): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.501 KB) | DOI: 10.36694/jimat.v13i2.422

Abstract

The purpose of this research is to systematically review the literature published ini past 42 years on behavioural biases in investment decision making. This paper highlights the major gaps in the existing studies on behavioural biases. It also aims raise specific questions for future research. The design of this research employ systematic literature review (SLR) method in the present study. The prominence research is assessed by studying the year of publication, journal of publication, country of study, types of statistical method, data collection technique and content analysis on literature on behavioural biases. The present study is based on 41 selected articles published in peer review journals between 1980 and 2022. The result show that much of the existing literature on behavioural biases indicates the limited research in developed economies in this area, the dominance of the primary data on data collection technique, the lack of empirical research on individuals who exhibit herd behaviour, the dominance theory used in the existing literature on behavioural biases in investment decision making is prospect theory.
REVIEW PENELITIAN TERKAIT TATA KELOLA DAN AKUNTABILITAS KOPERASI DI INDONESIA Widiyanto, Widiyanto; Utomo, Dwi Cahyo
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 2 (2022): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.036 KB) | DOI: 10.36694/jimat.v13i2.423

Abstract

The purpose of this study is to examine specifically related to the governance and accountability of cooperatives that have been carried out in Indonesia. This study used a qualitative design, with a population of 125 journals and through purposive sampling, a sample of 35 journals was obtained. The results of the journal review can be concluded: (1). The trend of research on governance and accountability of cooperatives in Indonesia is mostly done with a qualitative design, obtained the concept: to improve governance can be done through socialization and training on SPI to managers; comply with ethical principles and rules; the accountability aspect must be audited by KAP; the role of government; principles of transparency, accountability, responsibility, independence and fairness. Measurement of the dimensions of democracy, the quality of human resources, transparency, accountability, responsibility, independence and fairness. Good financial planning, transparency and accountability in financial management, increasing management commitment, knowledge, understanding of the duties and authorities of management regarding business risks and communication. Factors of members, administrators and supervisors as well as honesty and understanding; Sharia good corporate governance requires supervision from the Supervisory Board. Understanding of the important role of cooperatives for improving the community's economy, consistency in preparing financial reports. (2). Based on the quantitative design, it is concluded: cooperative governance and accountability have a positive and significant effect and accountability as a mediating variable on cooperative performance, there is no difference between financial accountability performance before and during the pandemic, cooperative reform has a positive and significant effect on cooperative governance and cooperative governance has no effect on the effectiveness of lending.
Pencegahan Kecurangan Pengelolaan Dana Desa: Peran Pengendalian Internal dan Masyarakat Deza, Indra Riyanto; Utomo, Dwi Cahyo
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol.22 No.1, Maret 2024
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.19661

Abstract

Pengelolaan dana desa tidak terlepas dari berbagai permasalahan kecurangan yang dapat terjadi, oleh karena itu penelitian ini bertujuan untuk melihat dan menganalisis pencegahan kecurangan pengelolaan dana desa dari peran sistem pengendalian internal serta partisipasi masyarakat. Populasi dalam penelitian ini difokuskan pada seluruh aparatur di 12 desa Kecamatan Gunungkencana dengan total responden sebanyak 104 responden. Metode analisis data menggunakan uji analisis regresi linier berganda. Hasil temuan menunjukan bahwa variabel sistem pengendalian internal berpengaruh positif terhadap pencegahan kecurangan pengelolaan dana desa. Hal ini dikarenakan sistem pengendalian internal yang ada dan dijalankan oleh perangkat desa dengan intergritas tinggi akan berdampak dalam meningkatkan kesadaran pencegahan kecurangan. Selanjutnya partisipasi masyarakat berpengaruh positif terhadap pencegahan kecurangan pengelolaan dana desa. Karena peran dari masyrakat dibutuhkan sebagai pengawas ekternal dalam pengelolaan dana desa. Temuan ini dapat berkontribusi bagi perangkat desa dan masyarakat untuk terus meningkatkan kesadaran akan pencegahan kecurangan pengelolaan dana desa. Secara teoritis, penelitian ini dapat memberikan bukti empiris mengenai sistem pengendalian internal dan partisipasi masyarakat dalam pencegahan kecurangan pengelolaan dana desa.
Corporate Governance and Fraud: A Systematic Review Apristiana, Adelia Ayu; Utomo, Dwi Cahyo
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2643

Abstract

The increasing phenomenon of fraud across various business sectors emphasizes the importance of implementing effective corporate governance. Strong corporate governance is believed to enhance company transparency and accountability, thereby reducing the risk of fraud occurrence. This study aims to analyze the role of corporate governance in preventing fraud through a systematic review approach using PRISMA guidelines. It examines 22 articles published between 2020 and 2024 from the Scopus, ScienceDirect, and Emerald Insight databases, focusing on corporate governance and fraud prevention. The findings reveal that the implementation of strong corporate governance mechanisms, such as board independence, gender diversity, board size, audit committees, internal controls, and audit quality, significantly contributes to fraud prevention. However, the effectiveness of these mechanisms depends on cultural, regulatory, and institutional contexts. This study also highlights the importance of Islamic governance in fraud prevention, particularly in the Islamic financial sector, by emphasizing principles of justice, transparency, and the role of the Sharia Supervisory Board (SSB). Overall, effective corporate governance enhances transparency and accountability, reducing the risk of fraud, although further research is needed to explore the variations in the effectiveness of governance mechanisms across different cultural and regulatory contexts.
Konsep Participatory Budgeting Sebagai Upaya Peningkatan Transparansi dan Akuntabilitas Anggaran Firstiyanendro, Lulut; Utomo, Dwi Cahyo
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 9 (2025): : JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i9.4259

Abstract

Konsep Participatory Budgeting (PB) telah diterapkan di hampir seluruh benua di dunia. Pendekatan untuk melibatkan masyarakat menjadi faktor pembeda dalam keberhasilan implementasinya. Partisipasi publik memainkan peran penting dalam kesuksesan PB, didukung oleh upaya aktif pemerintah dalam sosialisasi kepada masyarakat. PB mendorong transparansi dan akuntabilitas dalam pengeluaran pemerintah. Dengan melibatkan masyarakat dalam proses penganggaran, alokasi anggaran menjadi lebih terbuka dan dapat dipertanggungjawabkan, sehingga meningkatkan kepercayaan publik terhadap pemerintah. Penelitian ini bertujuan untuk memberikan gambaran bagi Indonesia mengenai pendekatan yang tepat untuk melibatkan masyarakat dalam implementasi Participatory Budgeting. Indonesia, sebagai negara besar dengan potensi besar, dapat sangat diuntungkan dengan mengadopsi PB untuk mendorong partisipasi publik dalam proses penganggaran. Penelitian ini menggunakan pendekatan kualitatif, dengan menganalisis model PB yang ada dan penerapannya di berbagai negara. Temuan penelitian menunjukkan bahwa dengan implementasi yang tepat, PB dapat meningkatkan kepercayaan publik dan akuntabilitas pemerintahan di Indonesia. Penelitian ini menekankan pentingnya pendekatan inklusif dalam penganggaran dan memberikan rekomendasi untuk mengadaptasi PB dalam konteks Indonesia.
Determinant Of Fraud Prevention In Regional Financial And Asset Management: Moderation Of Internal Audit Rosari, Renya; Utomo, Dwi Cahyo
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2085

Abstract

This research aims to find empirical evidence of the influence of the internal control system, auditor competence, and organizational culture on fraud prevention, with internal audit as a moderating variable. This study applied a quantitative method and a causally associative approach. Employees at the Financial and Asset Management Agency of Kupang Regency and City Government were population in this study 91 civil servants. The sample was chosen using purposive sampling, and the research sample was 75 respondents. Data collection uses survey techniques by distributing questionnaires to be filled out by employees. Partial least squares-structural equation modelling (PLS-SEM) is used in the data analysis with SmartPLS version 3.29. The result of this study indicates that internal control systems, auditor competence, and organizational culture positively affect fraud prevention. Internal audits do not affect fraud prevention. Internal audit can moderate the effect of internal system control and auditor competence. Internal audits cannot moderate the relationship between organizational culture and fraud prevention. This research can contribute to advancing current theory and be a reference for further research, especially on fraud risk. This research can be a reference for audit institutions in advancing best practices to improve the effectiveness of government audits in reducing and preventing fraud.
ANALYSIS OF ASWAJA'S DAKWAH STRATEGY IN THE ERA OF TECHNOLOGICAL DESTRUCTION DURING THE PANDEMIC Utomo, Dwi Cahyo
PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY Vol 3, No 1 (2025): First International Conference on Education, Society and Humanity
Publisher : PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY

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Abstract

This study discusses the Islamic Islamic Boarding School-Based Digital Da'wah Strategy during the Pandemic (a case study of the Nurul Jadid Islamic boarding school youtube channel). The background of this research is the Covid-19 pandemic period which has a broad impact on da'wah and education, Education and da'wah programs must continue to run, YouTube social media as a strategy for preaching and broadcasting Islamic values. So in this study, 3 (three) problem formulations were formulated, namely how is the propaganda strategy for the Nurul Jadid Islamic boarding school youtube channel in presenting its da'wah content during the pandemic? What is the da'wah strategy for the YouTube channel of Pondok Pesantren Nurul Jadid in presenting its da'wah content during the pandemic? What is the Islamic boarding school-based digital preaching strategy during the pandemic? The purpose of this research is to find out what strategy is used by the youtube channel of Pondok Nurul Jadid in presenting their da'wah content. This study uses a qualitative approach. In this study, researchers used data collection methods through interviews and documentation. The interview method was carried out to find out and complete the data and efforts to obtain accurate data and appropriate data sources. In this study, the authors interviewed two informants, namely the YouTube manager of Islamic
Co-Authors Apristiana, Adelia Ayu Deza, Indra Riyanto Firstiyanendro, Lulut Hariyanto, Firdaus Hartini, Umi Hidayat, Aditya Wirananda Krisna Putra, Benedictus Maghfira, Arina Meilani, Sylvi Novaldhi, Muhammad Jason Panji, Imam Rosari, Renya Sapria, Septo Allan Toto Sitepu, Mery Shinta Serafim Widhayanti, Marlita Dwi Widiyanto Widiyanto Widyaswari, Pramesti Senja