Article Per Year (5 Year)
p-Index From 2021 - 2026
9.076
P-Index
This Author published in this journals
All Journal Buletin Penelitian Sosek Majalah Ekonomi Martabe : Jurnal Pengabdian Kepada Masyarakat JAE (Jurnal Akuntansi dan Ekonomi) Akurasi : Jurnal Studi Akuntansi dan Keuangan BISEI: Jurnal Bisnis dan Ekonomi Islam JASF (Journal of Accounting and Strategic Finance) Jurnal ABDINUS : Jurnal Pengabdian Nusantara JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) JFAS: Journal of Finance and Accounting Studies ABIDUMASY : Jurnal Pengabdian kepada Masyarakat Bima Abdi: Jurnal Pengabdian Masyarakat Behavioral Accounting Journal JFAS : Journal of Finance and Accounting Studies JER EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat JAS (Jurnal Akuntansi Syariah) Dinamis: Jurnal Pengabdian Kepada Masyarakat
Agustina, Rachma
Universitas Hasyim Asy'ari Tebuireng Jombang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Veterinary Other

Published : 79 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search
Journal : Behavioral Accounting Journal

 1 
KESENJANGAN EKSPEKTASI AUDITOR INTERNAL DENGAN AUDITEE Ika Rossi Agustin; Rachma Agustina
Behavioral Accounting Journal Vol 4 No 2 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.291 KB) | DOI: 10.33005/baj.v4i2.114

Abstract

Based on the result of Financial Report of Jombang District Government or Laporan Keuangan Pemerintah Daerah (LKPD) Fiscal Audit, 2019, The Audit Board of The Republic of Indonesia (Badan Pemeriksa Keuangan Republik Indonesia, BPK) gives a proper unqualified opinion or wajar tanpa pengecualian (WTP).While the results of Financial and Development Supervisory Agency mapping against the Inspectorate of Jombang Regency, it is at level 3 capability (developing). However, there are still some problems, demands, and complaints about the performance of government auditors which indicating public dissatisfaction of local government internal auditor’s performance. On the other hand, the assessment result of local government shows relatively good score. This study aims to investigate the expectation gaps phenomena between auditors and auditees on independence and audit quality. This research was used the quantitative research and data collection method which is a questionnaire then analyzes data using descriptive analysis and an independent t-test. The results of this study indicate that there were an expectation gaps between internal government supervisory apparatus and auditees related to the independence of internal auditors, and also an expectation gap between internal government supervisory apparatus and auditees regarding to the audit quality.
Pengaruh Risk Perception dan Kualitas Informasi Akuntansi Terhadap Keputusan Investasi di Masa Pandemi (Studi pada Investor GI BEI FE UNHASY Tebuireng Jombang) Supriyatna Supriyatna; Rachma Agustina
Behavioral Accounting Journal Vol 5 No 2 (2022): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i2.207

Abstract

This study aims to determine the Risk Perception and Quality of Accounting Information on Investment Decisions for Investors at the Investment Gallery of the Indonesia Stock Exchange, Faculty of Economics, Hasyim Asy'ari University, Tebuireng Jombang. The method used in this study is a quantitative research method. The population in this study were 34 respondents. The sampling technique is using a saturated sample technique that makes the entire population as a sample. The results of the study show that: (1) Risk perception of investors in the Indonesia Stock Exchange Investment Gallery, Faculty of Economics, Hasyim Asy'ari University, has no influence on investment decisions during the pandemic, (2) Quality of accounting information on investors in the Indonesia Stock Exchange Investment Gallery, Faculty of Economics, University Hasyim Asy'ari has an influence on investment decisions during the pandemic.
Pengaruh Risk Perception dan Kualitas Informasi Akuntansi Terhadap Keputusan Investasi di Masa Pandemi (Studi Pada Investor di BEI FE UnHasy Tebuireng Jombang) Supriyatna; Rachma Agustina
BAJ: Behavioral Accounting Journal Vol. 5 No. 2 (2022): July-December 2022
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i2.207

Abstract

This study aims to determine the Risk Perception and Quality of Accounting Information on Investment Decisions for Investors at the Investment Gallery of the Indonesia Stock Exchange, Faculty of Economics, Hasyim Asy'ari University, Tebuireng Jombang. The method used in this study is a quantitative research method. The population in this study were 34 respondents. The sampling technique is using a saturated sample technique that makes the entire population as a sample. The results of the study show that: (1) Risk perception of investors in the Indonesia Stock Exchange Investment Gallery, Faculty of Economics, Hasyim Asy'ari University, has no influence on investment decisions during the pandemic, (2) Quality of accounting information on investors in the Indonesia Stock Exchange Investment Gallery, Faculty of Economics, University Hasyim Asy'ari has an influence on investment decisions during the pandemic.
KESENJANGAN EKSPEKTASI AUDITOR INTERNAL DENGAN AUDITEE Ika Rossi Agustin; Rachma Agustina
BAJ: Behavioral Accounting Journal Vol. 4 No. 2 (2021): July-December 2021
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v4i2.114

Abstract

The research carried out aims to determine whether there is a gap in expectations of audit quality and independence between auditees, namely the village government of Jombang district and internal auditors who are under the inspectorate in Jombang district. By using quantitative research methods and collecting data in the form of a questionnaire, then processing the data with SPSS and analyzing the data using descriptive analysis and independent t-test. The research results show that there is a gap in expectations between the Government Internal Supervisory Apparatus and the audited party related to the independence of the internal auditor, as well as a gap in expectations between the Government Internal Supervisory Apparatus and the audited party related to audit quality.
HUBUNGAN ANGGARAN PARTISIPASI DAN BUDGETARY SLACK DENGAN INTERNAL CONTROL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS DI PTS KABUPATEN JOMBANG) Rachma Agustina; Sri Trisnaningsih
BAJ: Behavioral Accounting Journal Vol. 2 No. 1 (2019): January-June 2019
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v2i1.40

Abstract

This study aims to determine the direct effect of budgetary participation on budgetary slack; the effect of the interaction between internal control and budgetary participation on budgetary slack. This type of quantitative research with purposive sampling method. The study population was 204 managers from 9 PTS, while a sample of 51 from 6 PTS in Jombang. Data analysis techniques with the SPSS program use data quality tests, classic assumption tests and hypothesis testing in the form of Moderated Regression Analysis (MRA). The results showed that budgetary participation did not affect budgetary slack directly, the interaction of internal control with budgetary participation did not affect budgetary slack.
Co-Authors ., Humaidi Abdul Latif Abdul Latif Abdul Latif Abdullah Musaddad Adi Bagus Prakoso Ahmad Nasihuddin Ahmad Rusydan Amirulloh Alviya Rahayu Alviya Rahayu Amirulloh, Ahmad Rusydan Aprilia, Firda Alfaini Ardiana, Meta Ari Pertiwi, Dwi Asyayidah, Khoirunnisak Amalia Deasy Ervina Deasy Ervina Deasy Ervina Deasy Ervina Dwi Ari Pertiwi Dwi Ari Pertiwi Ervina, Deasy Faiza, Azifa Alfa Falikhatun Falikhatun, Falikhatun Farihatus Sholihah Farihatus Sholihah Fathulloh, Moh Fitrotul Hanifah Haryanti, Peni HELMA MEI LINA NURSAVYRA savyra Hidayati, Athi’ Humaidi Humaidi Humaidi Husna, Lia Safarotul Iftitaahul Mufarrihah Ika Rossi Agustin Imam Sopingi Jannah, Siti Fatimatuz Zahrotul Jasika Maulidia Sawitri Khofivah, Lailatul Khusna, Lia Safarotul Krisna Anggraini Laili, Choirun Nisful Lik Anah Maslakha, Siti Meta Ardiana Meta Ardiana Meta Ardiana Meta Ardiana Meta Ardiana Meta Ardiana Miftakhul Rohman Rohman Moh Fathulloh Moh. Fathulloh Mohammad Fadlan Ali Mohammad Galih Sidqi Muttaqi Mohammad Galih Sidqi Muttaqi Musfiroh, Anita Muttaqi, Mohammad Galih Sidqi Ningsih, Helis Safitri Purwanti Novia Nur Aini Pertiwi, Dwi Prakoso, Adi Bagus Rahayu, Alviya Rizal Asrifin Rodliyah, Iesyah Rosyadi Rosyadi, M. Syam’un Rosyadi, M. Syam'un Sari, Ajeng Kartika Sawitri, Jasika Maulidia Sa’adah, Nihayatus Siti Fatimatuz Zahrotul Jannah Siti Fatimatuz Zahrotul Jannah Siti Ulfah Rochmawati Sofie Yunida Putri Sri Trisnaningsih Srikalimah Supriyatna Supriyatna Supriyatna Syirin Humairoh Widoyoningrum, Sri Zutiasari, Ika