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All Journal Journal of Accounting and Investment SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Riset Terapan Akuntansi JASF (Journal of Accounting and Strategic Finance) Performance : Jurnal Bisnis dan Akuntansi Jurnal Ekonomi Pembangunan wacana equiliberium (jurnal pemikiran penelitian ekonomi) Abdi Kami : Jurnal Pengabdian Kepada Masyarakat AKMENIKA Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Indian Journal of Forensic Medicine & Toxicology Sustainable : Jurnal Akuntansi Sewagati: Jurnal Pengabdian Masyarakat Indonesia Journal of Accounting and Financial Issue Journal of Business and Information System
Arief Hidayatullah Khamainy
Universitas Wiraraja
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Due Professional Care, Kompetensi, Dan Independensi Terhadap Kualitas Audit (Studi Pada Kantor Inspektorat Se-Madura) Maurena Ayu Afristia; Arief Hidayatullah Khamainy
SUSTAINABLE JURNAL AKUNTANSI Vol 3 No 1 (2023): Volume 3, No.1 Mei 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i1.15550

Abstract

Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris tentang sejauh mana (1) pengaruh due professional care, (2) pengaruh kompetensi terhadap kualitas audit, (3) pengaruh independensi terhadap kualitas audit, kualitas audit pada kantor Inspektorat di 4 kabupaten wilayah Madura. Populasi dalam penelitian ini adalah auditor internal pemerintahan yang bekerja di Inspektorat Kota Sumenep, Pamekasan Sampang, dan Bangkalan. Jenis penelitian yang digunakan adalah jenis penelitian deskriptif. Pendekatan yang digunakan adalah pendekatan kuantitatif. Sedangkan sumber data yang digunakan adalah data primer dalam bentuk survei dengan menggunakan kusioner. Metode penentuan sampel yang digunakan dalam penelitian adalah sampel jenuh yaitu dengan menjadikan semua sampel menjadi responden. Metode pengumpulan data yang digunakan adalah metode survey dengan mengambil data secara langsung ke lapangan. Dari 100 kuesioner yang tersebar, 30 kuesioner tidak kembali atau tidak diisi, sehingga kuesioner yang dapat diproses hanya 70 kuesioner. Penyebaran kuesioner dimulai tanggal 25 Mei 2022 sampai tanggal 25 Juni 2022. Metode analisis data yang digunakan adalah metode analisis statistik yaitu analisis regresi berganda dengan menggunakan alat uji atau aplikasi statistik yaitu Statistic Package for Social Sciences (SPSS) versi 25. Hasil dari penelitian ini yaitu variabel due professional care berpengaruh positif dan signifikan terhadap kualitas audit, variabel kompetensi tidak berpengaruh signifikan terhadap kualitas audit, dan variabel independensi berpengaruh signifikan terhadap kualitas audit.
Financial Statement Fraud: The Predictive Relevance of Fraud Hexagon Theory Arief Hidayatullah Khamainy; Mekar Meilisa Amalia; Pandu Adi Cakranegara; Andi Indrawati
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 1 (2022): JASF (Journal of Accounting and Strategic Finance) - June 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i1.249

Abstract

The pandemic situation has suppressed various businesses in Indonesia and has provided opportunities for business actors to practice window dressing for present good company performance. The practice of window dressing is an example of financial statement fraud. Therefore, to anticipate this fraud, it is very important to examine the factors that cause companies to commit financial statement fraud. This study aims to analyze the fraud hexagon theory and its relationship with financial statement fraud. The research was conducted on state-owned companies listed on the Indonesia Stock Exchange (IDX) for the last 5 years (2016-2020). The method used to test the hypothesis is log-regression analysis. The results of the study prove that external pressure as a proxy for stimuli, CEO duality as a proxy for collusion, and the nature of the industry as the proxied opportunity have predictive relevance to financial statement fraud. Even though from ten hypotheses only three hypotheses are proved, this result implied that when companies face a difficult situation and cannot achieve their financial target and they have the opportunity to change their financial records, it is very probable that they will conduct a financial statements fraud. Thus, the government needs to monitor and make policies to prevent this conduct for state-owned companies and other companies listed in IDX
Pendampingan Penentuan Harga Pokok Produksi Dan Harga Jual Produk Olahan Ikan Desa Karanganyar Kecamatan Kalianget Astri Furqani; Arief Hidayatullah Khamainy; Dina Kurniawati; Rusnani Rusnani
SEWAGATI: Jurnal Pengabdian Masyarakat Indonesia Vol. 2 No. 2 (2023): juni : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/sewagati.v2i2.823

Abstract

In any business, whether it is a large-scale enterprise or a small and medium-sized business (MSME), it is essential to calculate the Cost of Production to determine the selling price accurately. The purpose of providing assistance in determining the cost of production and selling price to the entrepreneurs of processed fish products in Karang Anyar village is to increase their knowledge and improve the profits of the "krupuk bandeng" (processed milkfish crackers) business. These entrepreneurs face various challenges, such as limited supply of raw milkfish due to the timing of the harvest, as the fish breeding areas are located in salt fields. This situation affects their potential income negatively. So far, these entrepreneurs have been determining the cost of production using traditional methods, where they accumulate all the costs of purchasing raw materials without considering labor costs, or they estimate it as best as they can. Additionally, when setting the selling price, they merely follow the prevailing market prices. Through this assistance, they will acquire fundamental knowledge in determining the cost of production and selling price of their processed fish products, even during non-harvest seasons of milkfish.
PERSEPSI TERHADAP PENTINGNYA MATA KULIAH AKUNTANSI FORENSIK DALAM KURIKULUM PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS WIRARAJA Febri Achmad Faraid; Syahril .; Arief Hidayatullah Khamainy
Journal of Accounting and Financial Issue (JAFIS) Vol 1 No 1 (2020): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v1i1.1206

Abstract

Penelitian ini bertujuan untuk mengetahui tentang persepsi terhadap pentingnya mata kuliah akuntansi forensik dalam kurikulum Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universiras Wiraraja. Dalam penelitian ini menggunakan data kualitatif. Untuk mendeskripsikan, menganalisis dan menarik kesimpulan tentang persepsi dosen, mahasiswa dan stakeholder terhadap pentingnya mata kuliah akuntansi forensik dalam kurikulum prodi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Wiraraja. Hasil dari penelitian ini menjelaskan bahwa (1) terdapat satu dosen akuntansi yang berpendapat bahwa akuntansi forensik perlu dimasukkan kedalam kurikulum prodi akuntansi. Dan dua lainnya berpendapat tidak perlu. (2) terdapat dua mahasiswa akuntansi yang berpendapat bahwa akuntansi forensik perlu dimasukkan kedalam kurikulum program studi akuntansi dan dua lainnya berpendapat tidak perlu. (3) stakeholder berpendapat bahwa akuntansi forensik perlu dimasukkan kedalam kurikulum program studi akuntansi. Paling tidak mahasiswa memiliki pengetahuan mendasar tentang akuntansi forensik dan dapat digunakan sebagai bekal atau acuan bagi mahasiswa akuntansi.
KONVERGENSI IFRS DAN PELUANG PRAKTIK MANAJEMEN LABA DI INDONESIA: SEBUAH LITERATUR REVIEW Khamainy, Arief Hidayatullah
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 11 No 2 (2021): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v11i2.1522

Abstract

Earnings management practices result in the fact that the economic conditions in the company's financial statements are not actually presented so that the profits that are expected to provide information to support decision making are doubtful. The existence of IFRS encourages managers to perform high-quality financial reporting, resulting in high-quality earnings as well. This paper aims to analyze the opportunities for earnings management practices after IFRS convergence in Indonesia. The secondary data used in this literature study were obtained from empirical studies on the convergence of IFRS and earnings management in Indonesia. The results of the analysis show that the opportunity for earnings management practices will exist, both after the convergence of IFRS, so the importance of supervision carried out by investors to obtain reliable financial information as a basis for decision making.
Future research directions of information technology investment: a systematic literature review Putritama, Afrida; Khamainy, Arief Hidayatullah
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.21259

Abstract

Research aims: This study aims to conduct a systematic literature review on IT investment to answer the following research questions: 1) What are the current trends and future research directions in IT investment research? 2) What are the benefits and challenges of IT investments?Design/Methodology/Approach: The authors collected 57 published articles from the Scopus database and analyzed them using a hybrid approach that integrates the principles of structured review and bibliometric analysis.Research findings: Four current research trends have been observed in information technology investment: (1) IT investment, (2) sustainability development, (3) costs, and (4) profitability. The benefits of IT investment have become the primary driver of innovation, profitability, competitiveness, and performance within a business. IT investment has a negative effect in a stable environment, and companies with low levels of IT investment may be forced to choose between expanding revenue and reducing expenses.Theoretical contribution/Originality: This study used a structured literature review and bibliometric analysis. The authors present a new method of reviewing literature that provides a more focused and comprehensive view of future research.Practitioner/Policy implication: Three practical contributions are provided: (1) identifying trends and directions of IT investment research, (2) revealing the benefits and challenges of IT investment, and (3) integrating the principles of structured review and bibliometric analysis.Research limitation/Implication: It only used data from the Scopus database, which may not encompass all relevant articles on the topic of IT investment. Additionally, the study only selected articles written in English, potentially overlooking articles written in other languages. There is also a potential subjectivity in the content analysis process and in naming each cluster.
Can user involvement, training and internal control improve information system performance? Fitri Astuti; Lulu Amalia Nusron; Arief Hidayatullah Khamainy
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 4 No 1 (2022): Advances on business and information system
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v4i1.124

Abstract

Abstract The implementation of technology is a driving force for performance in both the private and government sectors. Several researchers have examined various factors that influence technology implementation with mixed results. The purpose of this study was to explore the effect of user involvement, education & training programs, and internal control sistems on the performance of the village financial sistem (Siskeudes). The respondents of this study were 110 village officials who used the village financial sistem. This study used the purposive sampling technique to obtain data from 17 sub-districts in Bantul Regency. Analysis of data validity using Pearson correlation and data reliability analysis using Cronbach's alpha. The test results using multiple regression analysis show that user involvement, education and training programs, and internal control sistems affect the village financial sistem. This research implies that the government needs to increase the expertise of the apparatus in using information technology to accelerate the presentation of financial reports in the village. Keywords: Education and training programs; internal control sistem; and user involvement; village financial sistem.
Co-Authors Afrida Putritama Anik Anekawati Astri Furqani Cakranegara, Pandu Adi Dessy Novitasari Laras Asih Dina Kurniawati Febri Achmad Faraid Fitri Astuti Indrawati, Andi Lulu Amalia Nusron Mahrus Ali Maurena Ayu Afristia Mekar Meilisa Amalia Moh. Faisol Mohammad Rofik Nyoman Serikat Putra Jaya Pujiyono Rusnani Rusnani Syahril . Taufik Hidayat