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Pengaruh Penerapan Whistleblowing System terhadap Tindak Kecurangan dengan Independensi sebagai Moderator Pramudyastuti, Octavia Lhaksmi; Rani, Utpala; Nugraheni, Agustina Prativi; Susilo, Ghina Fitri Ariesta
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.32335

Acts of fraud and corruption are still the main problems in Indonesia. This country needs a new method, namely a whistleblowing system or a violation reporting system as an early detection that minimizes fraud. This study aims to investigate the moderating effect of auditor independence on the relationship of whistleblowing systems and fraud. Data was collected employing surveys and interviews with auditors and Supervisors for the Implementation of Government Affairs in the Regions (P2UPD) at the Provincial Inspectorate X. Data analysis was carried out using moderated regression analysis (MRA) and the test results indicated that there was anecdotal evidence that auditor independence weakens the effect whistleblowing system implementation on the intensity of fraud that can be found by the auditor. This indicates that auditors who have high independence tend to ignore the existence of theÂ whistleblowing systemÂ to find fraudulent acts.

THE INFLUENCE OF WORK OVERLOAD, INTELLECTUAL QUOTIENT, EMOTIONAL QUOTIENT, AND SPIRITUAL QUOTIENT ON THE PERFORMANCE OF EXTERNAL AUDITORS Hakim, Luqman Nul; Arifah, Siti; Pramudyastuti, Octavia Lhaksmi
JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 2, Tahun 2023
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.20.2.197-213

Along with the times and technology that is so fast requires everyone to improve their performance. One of them is the external auditor profession. This study aims to analyze the effect of work overload, intellectual quotient, emotional quotient, and spiritual quotient on the performance of external auditors. This study uses a quantitative method using primary data. The population used in this study is the Public Accounting Firm (KAP) in DKI Jakarta. The sample used a purposive sampling method with a total of 75 respondents who had the criteria of being worked as an auditor at KAP in DKI Jakarta with a minimum of 6 months of works. The results of this study indicate that work overload has a negative effect on the performance of external auditors while the intellectual quotient, emotional quotient, and spiritual quotient have a positive effect on the performance of external auditors

EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL DALAM RANGKA PENCEGAHAN KECURANGAN PENGELOLAAN DANA DESA: (Studi Kasus pada 9 Desa di Kecamatan Citeureup Kabupaten Bogor Jawa Barat) Oktaviana, Eka Risti; Pramudyastuti, Octavia Lhaksmi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 2 (2023): March 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i2.389

Fraudulent acts committed within the scope of agencies, both private and state, need to be avoided. In the village office environment, various efforts have been made to minimize and re-examine the management of village funds, one of which is by implementing an internal control system. This study aimed to know the role of internal control in anticipating the tendency of financial fraud in 9 villages in Citeureup District, Bogor Regency, West Java, regarding Environmental Control, Risk Control, Control Activities, Information and Communication and Monitoring. The research method used is descriptive qualitative method. Source of data from this research is primary data. Data collection techniques through interviews and questionnaires. The analysis technique used in this study includes various stages starting with distributing questionnaires, collecting, categorizing answers, conducting final assessments and classifying respondents' achievements. From research conducted, the findings revealed that the control environment reached 96.67%, risk control reached 100.00%, control activities achieved 85.56%, information and communication achieved 100.00%, performance monitoring achieved 100.00%, where all of these components are categorized as having a very important role in internal control and together the five components also have a yield of 94.61%, these categories play a very important role in internal control and suggesting that there are ethical and behavioral standards, there are internal examiners, there is a separation of duties and responsibilities and there is a safe place to keep money is to avoid misuse of village funds.

ANALYSIS OF FACTORS IN THE INTEREST OF KSPPS BINAMA MEMBERS IN CHOOSING MURABAHAH AGREEMENT FINANCING Veda Prasetyo, Kiki Andhika; Iswanaji, Chaidir; Pramudyastuti, Octavia Lhaksmi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 1 (2024): January 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i1.536

The aim of this research is to identify the factors that influence members in choosing murabahah financing. This type of research uses qualitative research with a case study approach. Collecting the data produced in this research, the author conducted interviews with members and employees of the financing services office regarding the factors that influence a member to choose financing with a murabahah agreement. Based on the results of research that has been carried out, there are several factors that influence a member to choose murabahah financing, namely the financing factor in accordance with Islamic sharia, the factor that is cheaper than leasing, the trust factor. Based on the financing arrangements conducted for the implementation of the murabahah contract at KSPPS BINAMA Magelang Branch, it can be inferred that the institution plays a multifaceted role as a sharia-based cooperative, distributing financing to communities utilizing murabahah agreements while also serving as a financing provider and member companion. This is evidenced by member testimonials affirming the efficacy of KSPPS BINAMA's lending activities in supporting MSME development and meeting their needs, coupled with the commendable and amicable service provided by the cooperative.

Remote Audit: Tantangan Dalam Peningkatan Kualitas Audit di Masa Pandemi COVID-19 Pramudyastuti, Octavia Lhaksmi; Nurcahya, Yulida Army; Suryatimur, Kartika Pradana
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 8 No 1 (2025): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v8i1.6278

Penelitian ini bertujuan untuk mengivestigasi implementasi remote audit dan mengidentifikasi tantangan-tantangan yang dialami auditor KAP dalam penerapan remote audit kaitannya dengan peningkatan kualitas audit laporan keuangan masa pandemi COVID-19. Penelitian ini menggunakan pendekatan deskriptif kualitatif untuk mengetahui bagaimana implementasi dan tantangan pada implementasi remote audit. Objek penelitian ini adalah auditor Kantor Akuntan Publik yang melakukan penugasan jasa audit eksternal Laporan Keuangan pada KAP di Provinsi DI Yogyakarta dan Jawa Tengah. Pengambilan data menggunakan metode survei dengan kuesioner yang disebarkan melalui google form. Survei dilakukan dari bulan April 2023 hingga bulan Juli 2023, sedangkan wawancara dilakukan pada bulan September 2023. Analisis data dilakukan dengan melakukan tiga tahapan yang meliputi reduksi data, penyajian data dan penarikan kesimpulan hasil penelitian. Berdasarkan hasil penelitian, mayoritas KAP di Yogyakarta dan Jawa Tengah menerapkan remote audit di Masa Pandemi COVID-19. Pertanyaan dalam kuesioner bersifat terbuka Auditor memiliki persepsi bahwa penerapan remote audit adalah wujud modernisasi teknik audit. Auditor juga beranggapan bahwa kemajuan berbasis teknologi ini membuat audit menjadi lebih efisien karena tidak perlu adanya mobilisasi. Kualitas audit yang dihasilkan dari adanya remote audit juga tidak akan berkurang jika tahapan audit tetap dilakukan secara sistematis dan sesuai standar audit. Tantangan dan kendala terkait penerapan remote audit antara lain: kemampuan sumber daya manusia dalam pemanfaatan TIK, menurunnya fee audit dan kekhawatiran terjadinya audit delay. Auditor sebagai SDM yang memiliki kompetensi yang mumpuni dapat mengatasi berbagai tantangan dan kendala demi meningkatkan kualitas audit di Masa Pandemi COVID-19.

Academic Dishonesty and Whistleblowing Intentions Among Economics Students Arifah, Siti; Pramudyastuti, Octavia Lhaksmi; Mulyadi
Ilomata International Journal of Management Vol. 6 No. 3 (2025): July 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i3.1677

This study examines economics students' perceptions of academic dishonesty and their willingness to engage in whistleblowing within higher education institutions. Academic dishonesty remains a persistent issue in universities, potentially undermining students' ethical development and professional integrity. While prior research has extensively explored the prevalence and causes of academic dishonesty, limited attention has been given to students' reluctance to report such misconduct. This study employs a descriptive quantitative approach and collects data from 160 economics students in Central Java and the Special Region of Yogyakarta (DIY) using purposive sampling. The findings indicate that the majority of students have engaged in various forms of academic dishonesty, including cheating, plagiarism, using unauthorized resources, and paying others to complete assignments. Despite recognizing the ethical implications, students demonstrate low willingness to report dishonest behavior. Key barriers include institutional shortcomings, such as the absence of a clear whistleblowing mechanism, lack of protection for whistleblowers, and fear of retaliation or social ostracism. The study emphasizes the need for a structured and confidential whistleblowing system to foster academic integrity. Universities should implement secure reporting channels, strengthen ethical education, and cultivate an institutional culture that supports honesty and accountability. By addressing these challenges, higher education institutions can enhance students' ethical awareness and commitment to academic integrity, ultimately improving the quality of education.

Academic Dishonesty and Whistleblowing Intentions Among Economics Students Arifah, Siti; Pramudyastuti, Octavia Lhaksmi; Mulyadi
Ilomata International Journal of Management Vol. 6 No. 3 (2025): July 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i3.1677

This study examines economics students' perceptions of academic dishonesty and their willingness to engage in whistleblowing within higher education institutions. Academic dishonesty remains a persistent issue in universities, potentially undermining students' ethical development and professional integrity. While prior research has extensively explored the prevalence and causes of academic dishonesty, limited attention has been given to students' reluctance to report such misconduct. This study employs a descriptive quantitative approach and collects data from 160 economics students in Central Java and the Special Region of Yogyakarta (DIY) using purposive sampling. The findings indicate that the majority of students have engaged in various forms of academic dishonesty, including cheating, plagiarism, using unauthorized resources, and paying others to complete assignments. Despite recognizing the ethical implications, students demonstrate low willingness to report dishonest behavior. Key barriers include institutional shortcomings, such as the absence of a clear whistleblowing mechanism, lack of protection for whistleblowers, and fear of retaliation or social ostracism. The study emphasizes the need for a structured and confidential whistleblowing system to foster academic integrity. Universities should implement secure reporting channels, strengthen ethical education, and cultivate an institutional culture that supports honesty and accountability. By addressing these challenges, higher education institutions can enhance students' ethical awareness and commitment to academic integrity, ultimately improving the quality of education.

Pembentukan Kelompok Usaha Bersama (Kube) “Mekar” Dalam Rangka Penguatan Perekonomian Masyarakat Di Kelurahan Potrobangsan Kota Magelang Pramudyastuti, Octavia Lhaksmi; Panggiarti, Endang Kartini; Nugraheni, Agustina Prativi; Sunaningsih, Suci Nasehati
ABDIMASKU : Jurnal Pengabdian Masyarakat UTND Vol 4 No 1 (2025): Edisi Januari 2025 - Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Tjut Nyak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jpmtnd.v4i1.1680

Kegiatan pengabdian masyarakat ini bertujuan untuk memperkuat perekonomian warga di Kelurahan Potrobangsan, Kecamatan Magelang Utara, Kota Magelang, melalui pembentukan Kelompok Usaha Bersama (KUBE) “Mekar”. Kelurahan Potrobangsan, meskipun berada di kawasan perkotaan dan dikelilingi oleh lingkungan akademik Universitas Tidar, kelurahan ini masih memiliki jumlah warga pra-sejahtera yang cukup tinggi, termasuk di wilayah RW V yang menjadi mitra kegiatan ini. Kondisi ini menimbulkan kesenjangan ekonomi yang signifikan di tengah masyarakat. Sebagai respons terhadap permasalahan tersebut, kegiatan pengabdian ini dilaksanakan melalui beberapa metode, yaitu Focus Group Discussion (FGD) untuk merumuskan rencana pembentukan KUBE, sosialisasi kepada masyarakat mengenai konsep KUBE, serta penyuluhan yang disesuaikan dengan kebutuhan warga. Terdapat kendala dalam kegiatan pengabdian ini yaitu rendahnya animo masyarakat untuk bergabung dalam kegiatan pengabdian dan pengurus ataupun anggota KUBE. Hasil kegiatan menunjukkan adanya peningkatan pemahaman masyarakat tentang kewirausahaan berbasis kelompok, dan terbentuknya KUBE sebagai wadah pemberdayaan ekonomi yang berkelanjutan. Tahapan selanjutnya, tim pengabdian akan melakukan berbagai pelatihan yang mendukung pengembangan KUBE “Mekar” dan berkolaborasi dengan berbagai pihak dalam rangka pengembangan usaha warga Kelurahan Potrobangsan.

Analisis Laporan Realisasi Anggaran untuk Menilai Pelaksanaan Anggaran Belanja pada Badan Pengelolaan Keuangan dan Aset Daerah Kota Magelang Putri, Gusti Ayu Givsa Inge Ansersa; Pramudyastuti, Octavia Lhaksmi
Economic and Education Journal (Ecoducation) Vol. 4 No. 1 (2022): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk meneliti efektivitas serta efisiensi pelaksanaan anggaran dalam belanja daerah pada BPKAD Kota Magelang. Metode penelitian ini metode deskriptif kualitatif pengumpulan data dalam penelitian ini dilakukan melalui studi kepustakaan dan dokumentasi, jenis analisis data yang digunakan yaitu kualitatif dengan menggunakan laporan realisasi anggaran belanja pada BPKAD Kota Magelang dan berbagai informasi terkait BPKAD Kota Magelang. Hasil analisis menunjukkan bahwa belanja daerah pada BPKAD Kota Magelang tahun 2016-2019 bervariasi. Tingkat efektivitas yang paling tinggi pada tahun 2019 dan paling rendah tahun 2017. Pelaksanaan pada anggaran belanja selama 3 tahun dari 2016 sampai 2018 cukup efektif dan pada tahun 2019 dikatakan efektif karena kegiatan yang dianggarkan telah dilaksanakan dan terealisasi sesuai dengan harapan. Pelaksanaan anggaran belanja daerah tahun 2016 kurang efisien yang mana presentase ada diantara 90%-100%, kemudian pada tahun 2017-2018 mengalami kenaikan dari kriteria cukup efektif menjadi efektif dan tahun 2018-2019 terjadi penurunan dari kriteria efektif turun menjadi cukup efektif.

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