Articles
<![CDATA[MODEL PENERAPAN AKUNTANSI SEKTOR PUBLIK UNTUK MENCEGAH FRAUD PADA SEKTOR PUBLIK DI ERA DIGITAL ]]>
<![CDATA[DIAN KRISTIYANI]]>;
<![CDATA[HAMIDAH HAMIDAH]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 22 No 2 (2020): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v22i2.732
<![CDATA[This study aims to find and describe the characteristics of fraud that occur in the public sector in the digital era and develop models of application of Public Sector Accounting to prevent fraud that occurs in the public sector in the digital age. The research carried out is a literature review study sourced from articles in accordance with the research topic for further analysis. The results showed that the characteristics of fraud in the public sector that occurred in the digital era include the use of misconceptions regarding the role of digital technology in the implementation of public accounting tasks, the utilization of digital technology to optimize opportunities for fraud, exploiting problems in human error and lack of knowledge in the use of technology. digital, using digital technology products, to carry out fraud. Application of Public Sector Accounting can prevent fraud in the public sector in the digital era if implemented by considering several factors that influence fraud, such as performance accountability, and accompanied by the application of fraud prevention methods which include technical strategies, two paradigm approaches, and preventive strategies.]]>
<![CDATA[Psikoedukasi Parenting untuk Meningkatkan Pengetahuan Ibu dalam Mengoptimalkan 1000 Hari Pertama Kehidupan ]]>
<![CDATA[Christy Ruth Titiari Nainggolan]]>;
<![CDATA[Hamidah Hamidah]]>
<![CDATA[ Analitika: Jurnal Magister Psikologi UMA Vol 11, No 2 (2019): ANALITIKA DESEMBER ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/analitika.v11i2.2799
<![CDATA[Gerakan 1000 Hari Pertama Kehidupan (1000 HPK) merupakan program pemerintah Indonesia yang dibuat dalam rangka mempercepat perbaikan gizi agar tumbuh kembang anak lebih optimal. Puskesmas J di Surabaya telah melaksanakan program ini melalui Posyandu Balita D. Namun, pelaksanaannya belum disertai dengan psikoedukasi sehingga ibu kurang mendapat infomasi lengkap terkait pentingnya program 1000 HPK (ASI Eksklusif, imunisasi, dan gizi) dalam kehidupan anak. Salah satu faktor yang dapat mengoptimalkan program tersebut adalah pengetahuan ibu tentang parenting. Penelitian bertujuan untuk mengetahui perbedaan pengetahuan ibu dalam mengoptimalkan periode 1000 HPK sesudah dilakukan psikoedukasi parenting di Posyandu Balita D. Responden penelitian berjumlah 23 ibu balita dipilih melalui teknik purposive sampling. Desain penelitian menggunakan one group pretest-posttest. Pengumpulan data menggunakan kuesioner disusun oleh peneliti berdasarkan materi psikoedukasi. Hasil analisis data dengan Paired Sample T-Test menunjukkan signifikansi sebesar 0.000 (p<0.05) yang berarti ada peningkatan pengetahuan ibu dalam mengoptimalkan 1000 HPK setelah dilakukan psikoedukasi parenting di Posyandu Balita D. Hasil penelitian ini diharapkan menjadi rekomendasi bagi Puskesmas J agar menerapkan psikoedukasi parenting di seluruh Posyandu Balita dalam wilayah kerjanya guna mendukung 1000 HPK. ]]>
<![CDATA[Optimizing the role of tax auditor in attempt to achieve tax revenue target ]]>
<![CDATA[Mawan Setianto]]>;
<![CDATA[Hamidah Hamidah]]>
<![CDATA[ Economic Journal of Emerging Markets Volume 8 Issue 1, 2016 ]]>
Publisher : <![CDATA[Universitas Islam Indonesia ]]>
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DOI: 10.20885/ejem.vol8.iss1.art4
<![CDATA[This study aims to explain the role of Tax Auditor in KPP Madya Surabaya. This study uses a case study by collecting the data from Directorate General of Taxation official sources, either in KPP Madya Surabaya, Regional Office of Directorate General of Taxation East Java I, as well as the Directorate of Potency, Compliance, and Revenue. Researcher also conducted interviews with 12 informants consisting of Tax Auditor, Account Representative, Head of Office, as well as officials from the Directorate of Inspection and Billing. There are discrepancies between the expectations of stakeholders and what being understood/perceived and expected by the Tax Auditor in relation to the role that must be executed. This causes the Tax Auditor to experience a role ambiguity which disrupts the optimizing the implementation of the role. Things that still impede the implementation of the role of the Tax Auditor are: rejection of the Taxpayer; intervention both from inside and outside/difficult to implement the independence in appearance and independence in fact; both physically and psychologically threats; the unclear mutation policy; promotion criteria being implemented inconsistently; and databases that have not been accurate and reliable. ]]>
<![CDATA[CAPTURING TEACHING MOTIVATION OF TEACHER IN THE DISADVANTAGED AREAS ]]>
<![CDATA[Hanggara Budi Utomo]]>;
<![CDATA[Dewi Retno Suminar]]>;
<![CDATA[Hamidah Hamidah]]>
<![CDATA[ Jurnal Cakrawala Pendidikan CAKRAWALA PENDIDIKAN, VOL. 38, NO. 3, OCTOBER 2019 ]]>
Publisher : <![CDATA[LPMPP Universitas Negeri Yogyakarta ]]>
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DOI: 10.21831/cp.v38i3.26411
<![CDATA[Teaching motivation of teachers is very important for student’s development. The purpose of this study is to test the teaching motivation of teachers in disadvantaged areas affected by the school climate and self-concept through the satisfaction of basic psychological needs. The subjects of this research were 241 teachers. Data collection techniques used instruments in the form of a school climate scale, a scale of self-concept, a scale of basic psychological need satisfaction, and a scale of teaching motivation. The data analysis techniques used a structural equation modeling. The results showed that the attention of teachers who teach in disadvantaged areas shows that the school climate and teacher’s self-concept differently provide an important role in teaching motivation mediated by the basic psychological needs satisfaction. This means that teaching motivation is a result of the role of the school climate as an external factor and satisfaction of basic psychological needs and self-concept as an internal factor. The implication of this research is the need for programs to develop teacher motivation in disadvantaged areas by optimizing and considering school climate, self-concept, and satisfaction of basic psychological needs as influential factors.]]>
<![CDATA[The Existence of Accrual Anomaly Phenomena in Indonesia Capital Market ]]>
<![CDATA[Gerrinko Giffari Wurintara]]>;
<![CDATA[Hamidah Hamidah]]>
<![CDATA[ Journal of Accounting and Investment Vol 21, No 2: May 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.2102152
<![CDATA[Research aims: Sloan (1996) finds that investors mispriced the stock. They could not detect differences in earnings persistence. Such a phenomenon is called an accrual anomaly. This study aims to find out the existence of accrual anomalies in the Indonesian capital market.Design/Methodology/Approach: The accrual anomaly phenomenon is supported by testing whether there is a negative effect between accrual and abnormal returns. The research sample consisted of manufacturing companies from 2014 - 2017, which were tested using the Ordinary Least Square.Research findings: First, the results show that the company’s accrual rate negatively influenced the abnormal returns, both before and after the use of control variables. Second, this article also discovered that companies having low accrual rates were consistent over four years and had greater returns compared to companies with high accrual rates.Theoretical contribution/ Originality: This article contributes to financial literacy and accounting, especially to the theory of efficient market hypotheses. There was evidence of accrual anomalies indicating that the Indonesian capital market was inefficient.Practitioner/Policy implication: Indeed, the results of this study contribute to investors and financial analysis to consider and reevaluate their long-term investment strategies in purpose to avoid mispricing in the earnings component.Research limitation/Implication: This research is inseparable from limitations, one of which is the presence of shares that were not actively traded in the study sample. Second, this article only used a sample of companies that did not experience a loss.]]>
<![CDATA[IMPLEMENTASI CORPORATE GOVERNANCE GUNA MENINGKATKAN SUSTAINABILITY MANAGEMENT DAN DAMPAKNYA TERHADAP MASYARAKAT ]]>
<![CDATA[Ahmad Sugianto]]>;
<![CDATA[Hamidah Hamidah]]>
<![CDATA[ JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 25, No 4 (2019): OKTOBER - DESEMBER ]]>
Publisher : <![CDATA[Universitas Negeri Medan ]]>
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DOI: 10.24114/jpkm.v25i4.16061
<![CDATA[Corporate governance yang sehat menjadi sangat penting agar perusahaan dapat bersaing secara kompetitif namun tetap mengedepankan etika bersaing sehingga dapat meningkatkan sustainability management perusahaan. Dengan konsep going green yang diwujudkan dalam kegiatan CSR berimplikasi terhadap kesejahteraan masyarakat. Masalah kajian ditujukan pada bagaimana implementasi corporate governance dengan adanya konsep going green guna meningkatkan sustainability management. Tujuannya adalah untuk mengungkap bagaimana implimentasi tersebut berdampak terhadap masyarakat. Teori Komunitarian digunakan untuk menjelaskan permasalahan yang diungkap. Berbagai bahan literatur digunakan dalam pembahasan dengan metode kajian literatur. Hasil kajian memperlihatkan peran pro aktif perusahaan-perusahaan untuk mendukung pelaksanaan CSR dan diperkuat dengan dukungan Pemerintah Pusat dan Daerah. Disimpulkan bahwa kerjasama antara Pemerintah Pusat dan Daerah dengan perusahaan-perusahaan yang melaksanakan CSR menjadi faktor penentu bagi keberhasilan CSR sehingga dapat memberikan kesejahteraan hidup ke masyarakat.Kata kunci: Corporate Governance; Sustainability Management; Going Green; CSR.AbstractHealthy corporate governance becomes very important so that companies can compete competitively while still promoting competitive ethics so as to improve the company's sustainability management. With the concept of going green which is embodied in CSR activities has implications for the welfare of society. The study problem is aimed at how the implementation of corporate governance with the concept of going green in order to improve sustainability management. The aim is to uncover how the implications have impacted society. Communitarian Theory is used to explain the problem revealed. Various literary materials are used in the discussion with the literature review method. The results of the study show the pro-active role of companies in supporting the implementation of CSR and strengthened with the support of the Central and Regional Governments. It was concluded that the collaboration between the Central and Regional Governments with companies implementing CSR became a determining factor for the success of CSR so as to provide welfare to the community.Keywords: Corporate Governance; Sustainability Management; Going Green; CSR.]]>
<![CDATA[Audit Expectation GAP in The Public Sector of The Gambia ]]>
<![CDATA[Saikou Conteh]]>;
<![CDATA[Hamidah Hamidah]]>
<![CDATA[ The Indonesian Accounting Review Vol 11, No 2 (2021): July - December 2021 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v11i2.2489
<![CDATA[In the private sector, the audit expectations deficit is a big concern. The audit expectations divide, on the other hand, is a new problem in the public sector that has received little attention from researchers. Just a few studies on the audit expectations deficit in the public sector have been conducted so far in the sense of financial audit. In the background of the above, this study centered on the audit expectations difference. The study was motivated by the importance of the financial audit feature in the Gambian public sector, as well as recent developments related to this type of audit in the country (such as rising expectations among users and associated problems in practice). As a result, the study aims to assess whether or not there is a difference in audit expectations in the Gambian public sector. According to the results of this report, there is an audit expectations deficit in the Gambian public sector when it comes to performance auditing. Interviews indicate that there is a broad gap in audit standards on several auditing topics. These include fraud detection exercises, management, executive and other parties' impact on auditors, audit report format, and widening the audit mandate to include policy merits.]]>
<![CDATA[PUBLIC CHATTER AND VILLAGE FUND ACCOUNTING DIALOGUE VIA TWITTER ]]>
<![CDATA[Mohammad Herli]]>;
<![CDATA[Hamidah Hamidah]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 13, No 1 (2022): Jurnal Akuntansi Multiparadigma (April 2022 - Agustus 2022) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2021.13.1.05
<![CDATA[Abstrak – Public Chatter and Dialog Akuntansi Dana Desa Melalui TwitterTujuan Utama - Studi ini mengungkap interaksi masyarakat di Twitter atas terjadinya relokasi dana desa untuk penanganan pandemi Covid-19 di Indonesia.Metode - Social Network Analysis digunakan untuk menganalisis pola interaksi sosial. Kami mengodekan masing-masing tweet, khsususnya kepada mereka yang menggunakan hastag #BLTdanadesa.Temuan Utama – Studi ini menemukan terjadinya interaksi sosial di Twitter atas perubahan anggaran dana desa untuk penanganan dampak Covid-19 oleh pemerintah. Interaksi ini membahas penanggulangan pandemi serta pemberian bantuan bagi masyarakat terdampak. Studi ini juga menemukan pola interaksi pengguna sangat renggang dan arus informasi yang terjadi cenderung lambat.Implikasi Teori dan Kebijakan – Informasi keuangan dari suatu organisasi, dalam hal ini pemerintah, akan mendapatkan respon dari masyarakat. Oleh karena itu, studi ini dapat dijadikan sebagai pertimbangan terhadap pengambilan kebijakan, khususnya informasi akuntansi dana desa.Kebaruan Penelitian – Penelitian ini menggunakan pendekatan yang baru dalam melihat fenomena masyarakat yang diakibatkan oleh informasi akuntansi. Abstract – Public Chatter and Village Fund Accounting Dialogue Via TwitterMain Purpose - This study reveals community interactions on Twitter over the relocation of village funds to handle the Covid-19 pandemic in Indonesia.Method - Social Network Analysis is used to analyze patterns of social interaction. We encode each tweet, especially those who use the hashtag #BLTdanadesa.Key Findings – This study found social interaction on Twitter over changes in village funds budgets for handling the impact of Covid-19 by the government. This interaction discusses pandemic response and assists affected communities. The study also found user interaction patterns were very tenuous, and the flow of information that occurred tended to be slow.Theory and Practical Implications – The financial information of an organization, in this case, the government, will get a response from the public. Therefore, this study can be used as a consideration for policymaking, especially the accounting information of village funds.Novelty – This research uses a new approach to looking at societal phenomena caused by accounting information.]]>
<![CDATA[AKUNTANSI LINGKUNGAN DALAM PITUTUR LUHUR KEJAWEN ]]>
<![CDATA[Ria Anindita]]>;
<![CDATA[Hamidah Hamidah]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 11, No 2 (2020): Jurnal Akuntansi Multiparadigma (Agustus 2020 - Desember 2020) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2020.11.2.17
<![CDATA[Abstrak: Akuntansi Lingkungan dalam Pitutur Luhur Kejawen. Penelitian ini bertujuan menginterpretasikan akuntansi lingkungan dengan menafsirkan pesan tersirat pitutur luhur Kejawen. Metafora penelahaan digunakan sebagai metode untuk menangkap dan menjabarkan fenomena terkait akuntansi lingkungan. Penelitian ini menemukan beberapa tahapan kebijakan akuntansi lingkungan dari sikap etis dan norma kemanusiaan. Tahapan pertama adalah menyeimbangkan alam dan kepentingan perusahaan. Tahapan kedua adalah mendekatkan perusahaan dengan masyarakat. Tahapan ketiga adalah kerja sama antara perusahaan, masyarakat, dan pemerintah dalam menerapkan akuntansi lingkungan. Tahapan ketiga adalah kunci utama keberhasilan penerapan akuntansi lingkungan. Abstract: Environmental Accounting Based on Kejawen's Advice. This research aims to interpret environmental accounting by interpreting the implicit messages of Kejawen’s Advice. A metaphorical analysis is used as a method to capture and describe the phenomenon of environmental accounting. This research found several stages of environmental accounting policies from ethical attitudes and human norms. The first stage is to balance nature and the interests of the company. The second stage is to get the company closer to the community. The third stage is the collaboration between companies, communities and the government. The third stage is the main key to the successful application of environmental accounting.]]>
<![CDATA[MAKNA PROFESIONALISME BAGI DIRI PETUGAS PEMERIKSA PAJAK ]]>
<![CDATA[Gede Dion Syailendra]]>;
<![CDATA[Hamidah Hamidah]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 10, No 2 (2019): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2019.08.10014
<![CDATA[Abstrak: Makna Profesionalisme bagi Diri Petugas Pemeriksa Pajak. Penelitian ini bertujuan untuk memperoleh gambaran pemaknaan profesionalisme oleh petugas pemeriksa pajak dalam pelaksanaan tugasnya. Data penelitian dikumpulkan dengan melakukan kajian atas teori yang ada, wawancara, dan observasi informan serta dianalisis dengan menggunakan pendekatan fenomenologi. Hasil penelitian memberikan sebuah makna baru tentang profesionalisme dalam pemeriksaan pajak yaitu proses pemeriksaan terhadap Wajib Pajak yang dilakukan sesuai dengan tata cara yang berlaku. Hasil penelitian tersebut dapat menjadi bahan informasi bagi pengambil kebijakan di lingkungan Direktorat Jenderal Pajak (DJP) untuk mengambil kebijakan terkait pemeriksaan yang dilakukan oleh petugas pemeriksa pajak. Abstract: The Meaning of Professionalism for Tax Auditors. This study aims to obtain an overview of the meaning of professionalism by the tax auditor in carrying out his duties. The research data was collected by conducting a review of existing theories, interviews, and informant observations where the data were analyzed using the phenomenology. The results of the study provide a new meaning of professionalism in tax audits, namely the process of examining taxpayers carried out following applicable procedures. The results of these studies can be information material for policymakers in the Tax Regulatory to take policies related to examinations conducted by tax audit officers.]]>
