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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal ULTIMA Accounting JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Ilmiah Akuntansi Kesatuan Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) RELEVAN : Jurnal Riset Akuntansi Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Akuntansi Pancasila (JIAP) Ekobisman : Jurnal Ekonomi Bisnis Manajemen Atestasi : Jurnal Ilmiah Akuntansi
Fujianti, Lailah
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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EVALUASI PENGELOLAAN ANGGARAN PADA PUSAT PELATIHAN PROFESI PARIWISATA DAN EKONOMI KREATIF DKI JAKARTA Annisa Nur Abdillah; Fujianti, Lailah; Damayanti, Ameilia
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 4 No. 1 (2024): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v4i1.6420

Abstract

The state budget is the official financial plan of the government. The goal is to regulate income and allocation of funds within a certain period of time. Budget management involves planning, allocating, supervising, and evaluating funds. It aims to increase efficiency and effectiveness, as well as achieve project or organizational goals. The purpose of this study is to evaluate budget management at the Tourism and Creative Economy Training Center, fiscal year 2019-2023. The research methods used in this study are descriptive qualitative with data collection techniques derived from literature studies, interviews and observations. The results of the study show that the budgeting procedure carried out by the Tourism and Creative Economy Professional Training Center has run well and also follows the regulations issued by the government, it also shows the financial performance of the Tourism and Creative Economy Professional Training Center in terms of its efficiency ratio can be said to be efficient with an average percentage of 77.69%.Keyword: Budget Management, Efficiency, Tourism Profession Training Center and Creative Economy
Auditor Experience and Fraud Detection Capability: Does Gender Still Matter? Evidence from Public Accounting Firms in Indonesia Fujianti, Lailah; Waskito, Meindro; Patriandari, Patriandari; Rianto, Rianto
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6610

Abstract

Financial statement fraud remains a persistent challenge for the auditing profession, especially in developing countries amid governance dynamics. Auditors’ capacity to detect fraud hinges on professional competence, notably audit experience. Yet findings on how auditor gender interacts with experience to influence fraud-detection capability are inconsistent. This study investigates the effect of auditor experience on financial statement fraud detection capability and tests whether this effect differs between male and female auditors. Employing a causal design, we integrate Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with Multi-Group Analysis (MGA) to assess gender differences. Data were collected via questionnaires from 78 auditors employed by accounting firms in Jakarta, Indonesia, using cluster random sampling. Results show that auditor experience exerts a positive and significant impact on fraud detection capability for both genders. This supports the view that experience functions as a professional learning mechanism, strengthening judgment, heightening sensitivity to fraud red flags, and improving fraud-risk assessment quality. However, the MGA-PLS analysis reveals no gender difference in the strength of the experience–fraud detection relationship. The findings imply that established auditing standards, rigorous documentation, and layered supervision may mitigate gender-based disparities in auditing practice, promoting comparable fraud-detection performance across male and female auditors globally.
Co-Authors Aditia, Didit Pustian Amelia Damayanti Annisa Nur Abdillah Ari Purwanti Ariza, Novitra Azizah, Widyaningsih Azzahra, Fatima Crenata, Rachel Marsilea Damayanti, Ameilia Devi Saputri, Reza Dhisianti, Megita Djaddang, Syahril Dwi Putri Ramahadiyanti Dwiputri, Nafisa Azzahra Ety Merawati, Endang Faiyah, Isti Florida Aryani Fredy, Hotman Hermawanti, Ati Herninta, Tiwi Ikhsan Husaeni, Muhammad Indah Masri Indriati, Petiana Indupurnahayu Kariyani, Etika Kasim, Erlynda Khairany, Nabilah Lailatul Qodriyah, Anninsa Lubis, Intan Paulina Megita Dhisianti, Megita Dhisianti Munira, Mira Murni, Yetty Musta`ani, Salis Naifa, Fadhiyah Novia, Wulan Sari Patriandari, Patriandari Prakoso, Roy Rafrini Amyulianthy Rianto Rianto Rizky Mandagie, Yuana Saputri, Reza Devi Sundarta, Imam Tri Astuti Tryas Chasbiandani Tyahya Whisnu Hendratni Waskito, Meindro Wulandjani, Harimurti