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All Journal Jurnal Ilmiah Akuntansi Kesatuan JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Jurnal Riset Akuntansi Bandung Conference Series: Accountancy Jurnal Ar Ro'is Mandalika (Armada)
Nopi Hernawati
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Islam Bandung, Indonesia
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Profesionalisme dan Pengalaman Auditor terhadap Pendeteksian Fraud Asset Misappropriation Agung Muhammad Rifki; Pupung Purnamaasari; Nopi Hernawati
Jurnal Riset Akuntansi Volume 2, No. 2, Desember 2022, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v2i2.1409

Abstract

Abstract. This study aims to determine the effect of professionalism and experience of auditors on the detection of fraud asset misappropriation. This research was conducted on several State-Owned Enterprises in the non-financial sector in the city of Bandung. This research is a descriptive research with a quantitative approach. Sources of data used in this study is primary data obtained by using a questionnaire filled out by internal auditors in several State-Owned Enterprises non-financial sector in the city of Bandung. The sampling method in this study used a non-probability sampling technique using convenience sampling. The sample in this study found 53 respondents who are internal auditors at 4 State-Owned Enterprises in the non-financial sector in the city of Bandung. The analytical method used in this study is multiple linear regression analysis at a significant level of 5%. Based on the results of the study, it shows that professionalism has a positive and significant effect on the detection of fraud asset misappropriation, and the auditor's experience has a positive and significant effect on the detection of Fraud asset misappropriation. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh profesionalisme dan pengalaman auditor terhadap pendeteksian Fraud asset misappropriation. Penelitian ini dilakukan pada beberapa Badan Usaha Milik Negara (BUMN) sektor non keuangan di Kota Bandung. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Sumber data yang digunakan dalam penelitian ini adalah data primer yang diperoleh menggunakan kuisioner yang diisi oleh auditor internal di beberapa Badan Usaha Milik Negara (BUMN) sektor non keuangan di Kota Bandung. Metode pengambilan sampel pada penelitian ini menggunakan convenience sampling. Sampel dalam penelitian ini berjumlah 53 responden yang merupakan auditor internal pada 4 Badan Usaha Milik Negara (BUMN) sektor non keuangan di Kota Bandung. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda pada taraf signifikan 0.05. Berdasarkan hasil penelitian menunjukan bahwa profesionalisme berpengaruh positif dan signifikan terhadap pendeteksian fraud asset misappropriation, dan pengalaman auditor berpengaruh positif dan signifikan terhadap pendeteksian fraud asset misappropriation.
Faktor-Faktor yang Mempengaruhi Fraudulent Financial Statement Puadi, Ahmad; Hernawati, Nopi; Maemunah, Mey
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.10743

Abstract

Abstract. This study aims to determine the effect of fraud hexagon factors on fraudulent financial statements in State-Owned Enterprises (BUMN) companies listed on the Indonesia Stock Exchange during the 2018-2022 period. This study uses a panel data regression method with sampling through purposive sampling method, and from this method 100 samples from 20 companies were selected for 5 years. The results of the research analysis show that Total Accrual to Asset (TATA), and change of directors (DCHANGE), have a positive influence on fraudulent financial statements. On the other hand, financial targets and measured using Return on Asset (ROA), ineffective monitoring and measured using BDOUT, Arrogance, which is indicated by the number of CEO photos contained in the annual report, and Collusion as measured by the number of concurrent positions of the independent board of commissioners, show no influence on fraudulent financial statements. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh faktor - faktor fraud hexagon terhadap fraudulent financial statement pada perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia selama periode 2018-2022. Penelitian ini menggunakan metode regresi data panel dengan pengambilan sampel melalui metode purposive sampling, dan dari metode ini terpilih sebanyak 100 sampel dari 20 perusahaan selama 5 tahun. Hasil analisis penelitian menunjukkan bahwa Total Accrual to Asset (TATA), dan pergantian direksi (DCHANGE), memiliki pengaruh positif terhadap fraudulent financial statement. Di sisi lain, financial target dan diukur menggunakan Return on Asset (ROA), ineffective monitoring dan diukur menggunakan BDOUT, Arogansi, yang diindikasikan oleh jumlah foto CEO yang terdapat dalam laporan tahunan, dan Kolusi yang diukur dengan jumlah rangkap jabatan dewan komisaris independen, tidak menunjukkan pengaruh terhadap fraudulent financial statement.
Pengaruh Artificial Intelligence (AI) dan Profesionalisme terhadap Kinerja Auditor Muhammad Daffa Wardana Nitipradja; Nopi Hernawati
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.11592

Abstract

Abstract. This research is based on the importance of auditor performance, because poor auditor performance will have an impact on the results of financial statement audits. This study aims to determine the effect of auditor professionalism and artificial intelligence (AI) on auditor performance. Using a descriptive verification method with a quantitative approach. The main data for this study came from KAP auditors in the South Jakarta area. With the criteria of having worked at KAP for at least one year, and the sample was taken by nonprobability sampling with purposive sampling technique. This study involved 44 respondents. In this study, SEM-PLS was used to process the data. The results show that AI does not affect auditor performance. In addition, auditor performance is significantly affected by auditor professionalism.Abstrak. Penelitian ini berdasarkan pada pentingnya kinerja auditor, karena kinerja auditor yang buruk akan berdampak pada hasil audit laporan keuangan. Penelitian ini bertujuan untuk mengetahui pengaruh profesionalisme auditor dan kecerdasan buatan (AI) terhadap kinerja auditor. Menggunakan metode deskriptif verifikatif dengan pendekatan kuantitatif. Data utama penelitian ini berasal dari auditor KAP di wilayah Jakarta Selatan. Dengan kriteria telah bekerja di KAP selama minimal satu tahun, dan sampel diambil dengan nonprobability sampling dengan teknik purposive sampling. Studi ini melibatkan 44 responden. Dalam penelitian ini, SEM-PLS digunakan untuk mengolah data. Hasil menunjukkan bahwa AI tidak mempengaruhi kinerja auditor. Selain itu, kinerja auditor dipengaruhi signifikan oleh profesionalisme auditor.
Pengaruh Audit Delay dan Debt Default terhadap Penerimaan Opini Audit Going Concern Afifah Sjahroeddin; Hernawati, Nopi
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.12382

Abstract

Abstract. This research is based on the importance of the role of auditors regarding the assessment of a company's business continuity. The large number of companies that are threatened with delisting from the Indonesia Stock Exchange so that it is necessary to know the factors that can trigger the Going Concern Audit Opinion, especially the influence of Audit Delay and Debt Default. The research method used is a verification method with a quantitative approach. This research was conducted at energy sector companies listed on the Indonesia Stock Exchange in the period 2020 - 2022 with a population of 83 companies. By using purposive sampling technique, 19 companies were obtained as research samples. Data sources were obtained using secondary data through the company's financial statements. The technique used to analyze the data is multiple regression. The results showed that Audit Delay has no effect on Going Concern Audit Opinions and Debt Default affects Going Concern Audit Opinions. Abstrak. Penelitian ini didasarkan oleh pentingnya peranan auditor terkait penilaian kelangsungan usaha suatu perusahaan. Banyaknya jumlah perusahaan yang terancam delisting dari Bursa Efek Indonesia sehingga perlu diketahui faktor-faktor yang dapat memicu diperolehnya Opini Audit Going Concern, terkhusus pada pengaruh Audit Delay dan Debt Default. Metode penelitian yang digunakan adalah metode verifikatif dengan pendekatan kuantitatif. Penelitian ini dilakukan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia pada periode 2020 – 2022 dengan populasi sebanyak 83 perusahaan. Dengan menggunakan Teknik purposive sampling diperoleh sebanyak 19 perusahaan yang menjadi sampel penelitian. Sumber data diperoleh menggunakan data sekunder melalui laporan keuangan perusahaan. Teknik yang digunakan untuk menganalisis data adalah regresi berganda. Hasil penelitian menunjukkan bahwa Audit Delay tidak berpengaruh terhadap Opini Audit Going Concern dan Debt Default berpengaruh terhadap Opini Audit Going Concern.
Pengaruh Auditor Internal dan Pengendalian Internal terhadap Pencegahan Kecurangan Solihin Hanif Nur Ikhsan; Nopi Hernawati; Mey Maemunah
Jurnal Riset Akuntansi Volume 4, No. 2, Desember 2024, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v4i2.5156

Abstract

Abstract. Fraud can occur anywhere, both in large and small scale companies. An act of fraud that occurs in a company can be prevented by the existence of an internal audit team and the effectiveness of internal controls. This research aims to determine the influence of internal auditors and internal control on fraud prevention. This research uses primary data collected through questionnaires. This research is quantitative research with descriptive and verification methods. The sampling technique used was non-probability sampling, taken using a purposive sampling technique with 50 respondents at the KPSBU Lembang office. The analytical tool used in this research is the SmartPLS 3.0 software application. The hypothesis results show that internal auditors have a positive and significant effect on fraud prevention and internal control has a positive and significant effect on fraud prevention. Abstrak. Tindakan kecurangan dapat terjadi dimana saja, baik pada perusahaan berskala besar maupun kecil. Suatu tindakan kecurangan yang terjadi pada perusahaan dapat dicegah dengan adanya tim audit internal dan efektivitas pengendalian internal. Penelitian ini bertujuan untuk mengetahui pengaruh auditor internal dan pengendalian internal terhadap pencegahan kecurangan. Penelitian ini menggunakan data primer yang dikumpulkan melalui kuesioner. Penelitian ini merupakan penelitian kuantitatif dengan metode deskriptif dan verifikatif. Teknik pengambilan sampel yang digunakan yaitu nonprobality sampling diambil menggunakan teknik sampling purposive dengan 50 responden pada bagian kantor KPSBU Lembang. Alat analisis yang digunakan dalam penelitian ini yaitu aplikasi perangkat lunak SmartPLS 3.0. Hasil hipotesis menunjukkan bahwa auditor internal berpengaruh positif dan signifikan terhadap pencegahan kecurangan dan pengendalian internal berpengaruh positif dan signifikan terhadap pencegahan kecurangan.
Pengaruh Komite Audit dan Ukuran Perusahaan terhadap Audit Delay Nadia Nurul Aina; Nopi Hernawati; Rudy Hartanto
Jurnal Riset Akuntansi Volume 5, No. 2, Desember 2025, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v5i2.8319

Abstract

Abstract. This study aims to determine the effect of the Audit Committee and Company Size on Audit Delay. In collecting data, the researcher used purposive sampling to obtain data that met the established criteria. The sample used in this study consisted of 44 basic material sector companies listed on the Indonesia Stock Exchange (IDX) with an observation period from 2021 to 2023. The research method used was descriptive and verifiable with a quantitative approach. Hypothesis testing was conducted using multiple linear regression analysis with a Random Effect Model (REM) processed using Eviews 12 software. The results showed that the Audit Committee had a negative and significant effect on Audit Delay. Company size has a negative and significant effect on Audit Delay. These findings indicate that the more Audit Committees there are and the larger the Company Size, the more Audit Delay tends to decrease due to more effective oversight and good internal control systems. Further research is recommended to replace the measurement to obtain different results and to add other variables to strengthen and develop the research. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh Komite Audit dan Ukuran Perusahaan terhadap Audit Delay. Dalam melakukan pengambilan data, peneliti menggunakan metode purposive sampling sehingga mendapatkan data sesuai dengan kriteria yang telah ditetapkan. Sampel yang digunakan dalam penelitian ini sebanyak 44 perusahaan sektor basic material yang terdaftar di Bursa Efek Indonesia (BEI) dengan masa pengamatan dari tahun 2021-2023. Metode penelitian yang digunakan adalah metode penelitian deskriptif dan verifikatif dengan pendekatan kuantitatif. Pengujian hipotesis dilakukan menggunakan analisis regresi linear berganda dengan model Random Effect Model (REM) yang diolah menggunakan software Eviews 12. Hasil penelitian menunjukkan bahwa Komite Audit berpengaruh negatif dan signifikan terhadap Audit Delay. Ukuran Perusahaan berpengaruh negatif dan signifikan terhadap Audit Delay. Temuan ini mengindikasikan bahwa semakin banyak jumlah Komite Audit dan semakin besar Ukuran Perusahaan maka Audit Delay cenderung semakin berkurang karena pengawasan yang lebih efektif dan sistem pengendalian internal yang baik. Saran penelitian selanjutnya diharapkan mengganti pengukuran agar dapat memperoleh hasil yang berbeda serta dapat menambahkan variabel lain guna memperkuat dan mengembangkan penelitian.
Implementation of Financial Report Preparation in Small and Medium Enterprises (SMEs) Fostered by DEKRANASDA West Java Hernawati, Nopi; Nurhayati, Nurhayati; Maemunah, Mey
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 3 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i3.6226

Abstract

This study aims to 1) Identify the form of accounting implementation based on the EMKM Financial Accounting Standards (SAK EMKM) in Small and Medium Enterprises (SMEs) fostered by DEKRANASDA West Java, and 2) Determine whether the accounting implementation in these SMEs has been in accordance with SAK EMKM. The type of data used is qualitative data, in the form of a questionnaire or statements provided to SME entrepreneurs fostered by DEKRANASDA West Java regarding the implementation of accounting based on the Financial Accounting Standards (SAK). The data analysis uses a descriptive method. The results of the study show that the form of accounting implementation in SMEs fostered by DEKRANASDA West Java in Bandung City and Bandung Regency is still very simple, and on average, it does not comply with the Financial Accounting Standards, as many have not met the stages of the accounting cycle. The challenges faced in preparing financial reports include insufficient technical knowledge in preparing such reports, especially based on SAK, as well as the lack of awareness and discipline among SMEs regarding the importance of complete and standard-compliant financial reports. These reports are essential tools for evaluating the operational results of their businesses. The understanding of SME entrepreneurs fostered by DEKRANASDA West Java regarding the Financial Accounting Standards is still lacking. Overall, the financial report presentation among SME entrepreneurs is approximately 50.72%, which meets the compliance standards based on the Financial Accounting Standards (SAK).
Determinants of lamikro adoption among micro and small businesses: a technology acceptance model (TAM) approach Nurhayati; Nopi Hernawati; Dewi Rahmi
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 7 No. 3 (2026)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol7iss2pp398-407

Abstract

From a sharia economic perspective, Indonesia, with its Muslim majority population, has great potential to develop a halal/sharia ecosystem that encompasses various sectors such as food, tourism, fashion, cosmetics, and finance. The sustainability of this ecosystem also has implications for the Micro, Small, and Medium Enterprises (MSME) sector. In the digital age, challenges include the low capacity of MSMEs in business management, financial reporting, technological limitations, and non-compliance with financial and Islamic standards. A total of 33 MSMEs have been able to upload financial data to the Lamikro application, read and analyze financial reports, and understand the concept of Islamic accounting. The objective of this activity is to assist in resolving these issues through mentoring and training for MSMEs in preparing financial reports using the Lamikro application. By using the Lamikro app to create financial reports, SMEs can manage and report their finances more effectively and efficiently, ensuring transparency and reliability, evaluate product performance, manage cash flow and liquidity more easily, and communicate with investors for Muslim Women's Warung SMEs in Cisaranten Kulon Village, Bandung City.
The Role of Forensic Accounting in Detecting Financial Fraud in Public Sector Organizations Novalia Herlina Bleskadit; Sukriyah; Nopi Hernawati; Loso Judijanto; Muhsin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4936

Abstract

Financial fraud in public sector organizations remains a persistent challenge that threatens transparency, accountability, and public trust. Conventional auditing approaches often fail to detect complex and concealed fraudulent practices due to their compliance-oriented nature. This study aims to analyze the role of forensic accounting in detecting and preventing financial fraud in public sector organizations. Using a qualitative research design, this study employs a literature review method by analyzing relevant national and international journal articles, academic books, and institutional reports related to forensic accounting and public sector fraud. Data were collected through systematic searches in academic databases and analyzed using content and thematic analysis to identify patterns, roles, effectiveness, and implementation challenges of forensic accounting. The findings indicate that forensic accounting plays a critical role in uncovering financial fraud through investigative auditing techniques, forensic data analytics, and legally defensible evidence. Moreover, forensic accounting contributes to fraud prevention by strengthening internal controls, enhancing transparency, and creating a deterrent effect within public institutions. However, its effectiveness is constrained by limited professional expertise, inadequate technological infrastructure, weak regulatory frameworks, and political interference. This study concludes that institutionalizing forensic accounting practices is essential for improving public sector financial governance and reducing fraud risks.
Co-Authors Afifah Sjahroeddin Agung Muhammad Rifki Ahmad Ridho Ramdhani Anisa Oktapiani Anita Fitriana Nugraha Sidik Azkia Nurul Mufti Nur Hanafiah Dewi Rahmi Edi Sukarmanto Heliana Heliana Loso Judijanto Magnaz Lestira Oktaroza Mey Maemunah Mey Memunah Moch Hilmi Silham Muhammad Daffa Wardana Nitipradja Muhsin Nadia Nurul Aina Novalia Herlina Bleskadit Nurhana Sa'diah Nurhayati Nurhayati Nurhayati Pramono, irena Paramita Puadi, Ahmad Pupung Purnamaasari Pupung Purnamasari Restiana Febianti Ririn Sri Kuntorini Rudy Hartanto Shafa Astari Azzahra Siti Nafilah Rahmat Solihin Hanif Nur Ikhsan Sri Fadilah Sri Fadillah Sukriyah Velinda Rachmawati