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E-Cefit Test (Certification Test) sebagai Penunjang Profesi Akuntan dalam Menghadapi Era Artificial Intelligence Esmawati, Esmawati; Fitriyaningsih, Fitriyaningsih; Narulitasari, Devi
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 2 No 2 (2021): December 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

Technology is increasingly developing into a means to facilitate human work and activities. One of them facilitates the performance of an accountant to be able to complete work precisely, quickly, and accurately. The sophistication of this technology is the main target so that every job can be completed perfectly with the help of the application system. Technological sophistication that can be utilized in the accounting field, especially by an accountant, is in the form of using an application system that utilizes artificial technology. But on the other hand, it is feared that technological developments will eventually be able to shift the accounting profession itself. To become a professional accountant, of course, requires certification that has met the qualification standards in accordance with the main competencies and special competencies in the accounting field. This study seeks to improve the soft skills of accountants to be able to compete in the artificial intelligence era so that the accounting profession cannot be replaced in the future. The implementation of this soft skill improvement is in the form of special training based on application technology, which is able to support the performance and readiness of accountants in facing the Certified Statement of Financial Accounting Standards or often abbreviated as CPSAK. This study uses a descriptive qualitative approach as an effort to understand the various concepts found in the research process, using content analysis techniques. Content analysis technique is a research method used to find out the conclusions of a text or in other words, content analysis is a research method that wants to reveal the author's ideas that want to be implemented. From this research, it is able to produce the application of E-Cefit Test (Certification Test) as a special training effort in order to be able to produce professional accountants. This application is designed to prepare prospective accountants to pass the certification exam through technology-based online learning media.

Implikasi Tatakelola Islami Terhadap Fraud (Studi Pegawai BPRS di Soloraya) Shofiyyatul Bariyyah; Devi Narulitasari
Jurnal Ilmiah Ekonomi Islam Vol 6, No 2 (2020): JIEI, Vol.06, No. 02 Juli 2020
Publisher : ITB AAS INDONESIA Surakarta

This study aims to determine the implementation of Corporate Governance which is based on Islamic values does not rule out the possibility of fraud The Financial Services Authority (OJK) requests a supervisory license for a BPR/BPRS that is approved more than 10 times that of a commercial bank so that higher fraud can occur. Therefore a better supervision is needed from parties within the company to participate in reducing fraud. The sample in this study was 39 employees of the Islamic Rural Bank (BPRS) in Soloraya using convenience sampling and analyzed by statistical analysis using a multiple regression analysis. The results of this study are that the board of commissioners and internal control can reduce fraud, while the independence of the Sharia Supervisory Board (SSB) is not.

E-Cefit Test (Certification Test) sebagai Penunjang Profesi Akuntan dalam Menghadapi Era Artificial Intelligence Esmawati Esmawati; Fitriyaningsih Fitriyaningsih; Devi Narulitasari
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 2 No. 2 (2021): December 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jaais.v2i2.4257

Technology is increasingly developing into a means to facilitate human work and activities. One of them facilitates the performance of an accountant to be able to complete work precisely, quickly, and accurately. The sophistication of this technology is the main target so that every job can be completed perfectly with the help of the application system. Technological sophistication that can be utilized in the accounting field, especially by an accountant, is in the form of using an application system that utilizes artificial technology. But on the other hand, it is feared that technological developments will eventually be able to shift the accounting profession itself. To become a professional accountant, of course, requires certification that has met the qualification standards in accordance with the main competencies and special competencies in the accounting field. This study seeks to improve the soft skills of accountants to be able to compete in the artificial intelligence era so that the accounting profession cannot be replaced in the future. The implementation of this soft skill improvement is in the form of special training based on application technology, which is able to support the performance and readiness of accountants in facing the Certified Statement of Financial Accounting Standards or often abbreviated as CPSAK. This study uses a descriptive qualitative approach as an effort to understand the various concepts found in the research process, using content analysis techniques. Content analysis technique is a research method used to find out the conclusions of a text or in other words, content analysis is a research method that wants to reveal the author's ideas that want to be implemented. From this research, it is able to produce the application of E-Cefit Test (Certification Test) as a special training effort in order to be able to produce professional accountants. This application is designed to prepare prospective accountants to pass the certification exam through technology-based online learning media.

Pengelolaan Keuangan Keluarga pada Ibu Rumah Tangga Pemilik Umkm Sebagai Masyarakat Terdampak Covid-19 di Kelurahan Kauman, Surakarta Edy Supriyono; Nurmadi Harsa Sumarta; Devi Narulitasari
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 1 (2021): BUDIMAS : VOL. 03 NO. 01, 2021
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v3i1.1634

Presiden Joko Widodo menetapkan Covid-19 sebagai bencana nasional pada tanggal 13 April 2020. Sejak awal penetapannya hingga saat ini, jumlah korban terus mengalami peningkatan. Berbagai upaya telah dilakukan oleh pemerintah seperti Work From Home (WFH), social distancing, dan Pembatasan Sosial Berskala Besar (PSBB) untuk mengurangi penyebaran virus corona tersebut. Namun, kebijakan tersebut berdampak pada penurunan daya beli masyarakat. Salah satu sektor yang terdampak adalah UMKM. Pengabdian ini, bertujuan untuk memberikan pendampingan pengelolaan keuangan keluarga bagi ibu rumah tangga pemilik UMKM di Kelurahan Kauman. Peran ibu rumah tangga pemilik UMKM sebagai pengatur perekonomian keluarga sangatlah vital. Pengelolaan keuangan keluarga yang baik adalah kunci kesuksesan keluarga. Pengabdian ini menggunakan metode workshop dengan mengaplikasikan penyusunan laporan keuangan keluarga menggunakan akuntansi sederhana. Peserta dalam kegiatan ini sebanyak 21 orang yang kemudian didampingi menyusun laporan keuangan sederhana. Pengabdian ini, menghasilkan pembukuan sederhana yang menguraikan keuangan masing-masing UMKM di Kelurahan Kauman. Pengetahuan dan soft skill tentang pengelolaan keuangan keluarga bagi ibu rumah tangga pemilik UMKM sangatlah dibutuhkan khusunya saat pandemi Covid-19. Kata kunci: Pengelolaan Keuangan Keluarga, UMKM, Covid-19.

FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT MELAKUKAN WHISTLEBLOWING Ridha Aurila; Devi Narulitasari
AKUNTABILITAS Vol 16, No 1 (2022): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v16i1.12871

This study aims to determine the factors that influence students' intention to do whistleblowing. The population in this study were all accounting students from several Colleges of Economics (STIE) in Surakarta who had participated in auditing 1 and auditing 2. The sampling technique used was purposive sampling and a sample of 84 respondents was obtained. This study uses a questionnaire as data collection material. The results showed that attitudes toward behavior and subjective norms had a positive and significant effect on whistleblowing intentions. While the perception behavioral control has not effect on the intention to do whistleblowing. The results also showed that the perception of organizational support and machiavellianism negatively affected whistleblowing intentions. This research is expected to add insight and knowledge in the field of accounting, especially in auditing and behavioral accounting about the factors that influence the intention to do whistleblowing. Otherwise, it can be taken into consideration in conducting whistleblowing

INKLUSI KEUANGAN DAN LITERASI KEUANGAN TERHADAP KINERJA DAN KEBERLANJUTAN UMKM DISOLO RAYA Melia Kusuma; Devi Narulitasari; Yulfan Arif Nurohman
Among Makarti Vol 14, No 2 (2021): AMONG MAKARTI
Publisher : STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v14i2.210

Usaha Mikro Kecil dan Menengah (UMKM) mengalami berbagai macam persoalan pada masa pandemi covid-19. Adapun persoalan yang dihadapi oleh UMKM berkaitan dengan permodalan dan keberlanjutan usaha akibat adanya pembatasan kegiatan masyarakat yang berdampak terhadap penurunan tingkat pendapatan. Penelitian ini bertujuan untuk menguji pengaruh inklusi keuangan dan literasi keuangan terhadap kinerja usaha dan keberlanjutan UMKM di Solo Raya. Penelitian yang dilakukan menggunakan pendekatan kuantitatif dengan memberikan kuesioner kepada responden. Adapun teknik pengambilan sampel menggunakan purposive sampling dengan memberikan pertimbangan berupa responden UMKM di Solo Raya yang sudah berdiri lebih dari satu tahun dan masih aktif menjalankan usaha. Teknik analisa data yang dilakukan menggunakan Partial Least Square (PLS). Hasil pengujian menunjukan bahwa inklusi keuangan berpengaruh terhadap keberlanjutan usaha dan kinerja keuangan UMKM, serta literasi keuangan berpengaruh terhadap kinerja keuangan pada UMKM di Solo Raya. Sedangkan variablel literasi keuangan tidak berpengaruh terhadap keberlanjutan usaha pada UMKM di Solo Raya

DETERMINAN PENCEGAHAN FRAUD PENGELOLAAN KEUANGAN DESA Dwi Rahayu; Anim Rahmayati; Devi Narulitasari
Among Makarti Vol 11, No 2 (2018): AMONG MAKARTI
Publisher : Among Makarti, STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v11i2.170

AbstractThis study aims to determine the fraud prevention determinants of village financial management. Based on the results of the analysis and discussion, it is known that the competence of village government officials influences fraud prevention but the internal control system does not affect the prevention of fraud in village financial management in the village government of Polanharjo. This is due to the fact that there are still some village governments that have not yet separated their authority and duties because of the limited number of human resources. This research is a quantitative study using a questionnaire as a tool to obtain data. The population in this study were 18 villages in Polanharjo sub-district with a sample of 54 village government employees obtained by purposive sampling method. Keywords : fraud, kompetensi aparatur pemerintah desa, sistem pengendalian internal

Komparasi Keefektifan Metode Audio Visual dan Metode Diskusi Dalam Pembelajaran Pendidikan Agama Islam Bagi Mahasiswa Sufia Kasetyaningsih; Devi Narulitasari
Jurnal DutaCom Vol 12 No 1
Publisher : LPPM Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.936 KB)

Penelitian ini bertujuan untuk melakukan komparasi keefektifan pembelajaran Pendidikan Agama Islam (PAI) khususnya pada materi Sejarah Peradaban Islam dengan metode audio visual dan metode diskusi pada mahasiswa STMIK Duta Bangsa. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode komparasi dengan teknik analisis T-test. Hasil analisa data menunjukkan bahwa Nilai Sig. (2-tailed) menunjukkan hasil 0.000 < 0.005 sehingga terdapat perbedaan antara hasil belajar dengan menggunakan media audio visual dengan media diskusi pada mata kuliah Pendidikan Agama Islam dengan materi Sejarah Peradaban Islam. Kelompok pembelajaran dengan menggunakan media audio visual mempunyai mean yang lebih tinggi yaitu 18.24 dibandingkaan dengan mean dari kelompok media pembelajaran menggunakan media diskusi dengan nilai 9.26, sehingga media audio visual lebih efektif digunakan dalam pembelajaran Pendidikan Agama Islam dengan materi Sejarah Peradaban Islam dibandingkan dengan menggunakan media diskusi.Kata Kunci: efektifitas, audio visual, diskusi

Intellectual Capital Disclosure: Studi Pengungkapan Teknologi Informasi pada Laporan Keuangan Pemerintah Daerah di Indonesia Devi Narulitasari; Djoko Suhardjanto
Jurnal DutaCom Vol 10 No 1
Publisher : LPPM Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.041 KB)

Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengungkapan teknologi informasi Laporan Keuangan Pemerintah Daerah di Indonesia dan mengetahui hubungan karakteristik Pemerintah Daerah terhadap pengungkapan teknologi informasi Laporan Keuangan Pemerintah Daerah di Indonesia. Penelitian termasuk penelitian kuantitatif yang menggunakan metode purposive sampling dalam penentuan sampelnya. Sampel yang digunakan sebanyak 170 Laporan Keuangan Pemerintah Daerah tahun anggaran 2014. Alat analisis yang digunakan adalah regresi logistic dengan variabel dependen pengungkapan teknologi informasi dan variabel independen size, wealth, age, debt financing, intergovernmental revenue, serta Jawa non Jawa. Hasil dari penelitian ini menunjukkan pengungkapan teknologi informasi masih tergolong rendah yaitu 38,2 %. Hal ini menunjukkan belum adanya kesadaran dan pemahaman yang baik dariPemerintah Daerah untuk mengungkapkan teknologi informasi karena masihbersifat voluntary, selain itu juga karena keterbatasan sumber daya manusia yangdimiliki. Hasil lainnya adalah variabel intergovernmental revenue berpengaruhsignifikan terhadap pengungkapan teknologi informasi Pemerintah Daerah.

DETERMINAN PENCEGAHAN FRAUD PENGELOLAAN KEUANGAN DESA Dwi Rahayu; Anim Rahmayati; Devi Narulitasari
Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) PROSIDING SEMINAR NASIONAL DAN CALL FOR PAPERS 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA Salatiga

Penelitian ini bertujuan untuk mengetahui determinan pencegahan fraud pengelolaan keuangan desa. Berdasarkan hasil analisis dan pembahasan diketahui bahwa kompetensi aparatur pemerintah desa berpengaruh terhadap pencegahan fraud namun sistem pengendalian internal tidak berpengaruh terhadap pencegahan fraud pengelolaan keuangan desa di pemerintahan desa Polanharjo. Hal ini disebabkan oleh masih terdapat sebagian pemerintahan desa yang belum melakukan pemisahan wewenang dan tugas karena jumlah sumber daya manusia yang terbatas. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan kuesioner sebagai alat untuk memperoleh data. Populasi pada penelitian ini adalah 18 desa di kecamatan Polanharjo dengan sampel sebanyak 54 pegawai pemerintahan desa yang diperoleh dengan metode purposive sampling.

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