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Pemodelan Intensi Whistleblowing Pegawai di Indonesia: Aplikasi Whistleblowing Triangle Mustafida, Nurul; Mursita, Lufi Yuwana
Integritas : Jurnal Antikorupsi Vol. 7 No. 2 (2021): INTEGRITAS: Jurnal Antikorupsi
Publisher : Komisi Pemberantasan Korupsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32697/integritas.v7i2.265

Previous research has integrated theory of planned behavior and fraud theory. This research seeks to integrate those theories towards whistleblowing intention and examine the comparison of it between government and private employees. This study uses an online survey with 124 samples. The result shows, the perceived norm and attitude positively affect whistleblowing intention. However, it does not apply to perceived control. Also found no difference in whistleblowing intention between both sector employees. It concludes, the need for creating whistleblowing motivation and identifying which factors can strengthen. Besides, employeeâ€™s whistleblowing awareness in Indonesia is increasing and no level gap among organizations.Â Â Â Abstrak Penelitian terdahulu telah mengintegrasikan theory of planned behavior dan fraud triangle. Penelitian ini mereplikasi dan mengembangkan penelitian tersebut dengan menguji integrasi pengaruh theory of planned behavior dan fraud triangle terhadap intensi whistleblowing, serta menguji perbandingan intensi whistleblowing antara pegawai pemerintah dan swasta. Studi ini menggunakan metode survei daring dengan sampel 124 pegawai pemerintah dan swasta. Hasil penelitian menunjukkan bahwa persepsi norma dan sikap berhubungan positif dengan intensi whistleblowing. Meskipun tidak demikian dengan persepsi kontrol. Selain itu, ditemukan tidak adanya perbedaan intensi whistleblowing antara pegawai pemerintahan dan swasta. Dari temuan tersebut disimpulkan, perlunya upaya untuk menciptakan situasi pendorong whistleblowing dan mengidentifikasi faktor apa yang dapat memperkuatnya. Temuan lainnya, kesadaran whistleblowing pegawai di Indonesia semakin meningkat dan tidak mengalami kesenjangan antarjenis instansi. Â

EGO DEPLETION AND ITS EFFECT ON AUDITORS’ JUDGMENT AND DECISION-MAKING QUALITY Mursita, Lufi Yuwana; Mustafida, Nurul; Rachmadia, Rizki
Jurnal Akuntansi dan Keuangan Indonesia Vol. 16, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aimed to examine the determinants of ego depletion and its effect on judgment and decision-making (JDM) quality. Auditing is one of the professions vulnerable to ego depletion, which is a temporary state of lack of cognitive resources to self-control caused by physical or psychological fatigue. Data were collected via online survey on 121 auditors in Indonesia who were selected by convenience sampling. The results showed that interpersonal conflict positively affected ego depletion. In line with ego depletion theory, the results supported previous research that ego depletion negatively affected JDM quality. Interestingly, this research also found that the level of industry-specific experience reduced the effect of ego depletion on JDM quality. In conclusion, psychological problems had a more significant influence on auditor cognitive resources than physical problems, which could then have an impact on his/her performance in generating judgments and decisions.

Pengembangan Keterampilan Pengendalian Manajemen bagi Usaha Mikro, Kecil, dan Menengah Kota Mojokerto Mursita, Lufi Yuwana; Almilia, Luciana Spica; Mustafida, Nurul; Wulandari, Dewi Ayu; Ambarwati, Yulian Belinda; Widjanarko, Farah Adelia Putri; Rosyida, Amelia Dwi Nur
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 5 No. 2 (2024): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v5i2.28064

Purpose – This community service program is motivated by the need for strategic and technical knowledge and skills from MSMEs participating in business incubation under the Government of Mojokerto City. With the local government’s vision to create a business that strengthens the community’s economy, MSMEs must have sufficient knowledge in managing their business. Yet, the government's current identification shows a lack of managerial knowledge of the MSMEs. For this reason, this community service program proposes a solution to this issue by developing management control skills for micro, small, and medium enterprises in Mojokerto City in partnership with the Office of Cooperatives, SMEs, Industry, and Trade of the Mojokerto City. Design/methodology/approach – The program’s design includes three stages: preparation of materials, conduction of training, and publication of results. Material preparation consists of the preparation of training materials and handbook drafts, which will then become one of the outputs of this program. Meanwhile, the activities’ implementation consists of pre-tests, training material provision, and post-tests after activities. The results publication stage comprises processing, analyzing, and presenting training results data and finalizing the handbook. Findings – The goals of this program are concluded successful in achieving the intended outcomes. The training program for MSMEs demonstrates that knowledge of management control tools is key to their application in business processes. Furthermore, another important key is understanding SMEs’ benefits and perceived ease in using specific tools. It shows that holding similar training on business management strengthening is crucial for MSMEs to encourage increased performance through more professional management practices. Originality/value – This paper is novel and original to the best knowledge of the authors since the training program on management control was the first held in the local government of Mojokerto City.

Analisis Faktor Determinan Kinerja Keuangan UMKM Binaan Desa Giri Rochmah, Nur; Hudiwinarsih, Gunasti; Mustafida, Nurul
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.6867

This study aims to determine the effect of financial literacy, financial management, use of e-commerce and access to capital on the financial performance of MSMEs assisted by Balai Desa Giri. The population in this study were Giri SMEs registered at the Giri Village Hall Development. The sample in this study were 117 UKM assisted by the Giri Village Hall. The data collection carried out in this study was by distributing questionnaires through gforms and questionnaires to respondents. The test equipment carried out in this study used SmartPLS4.0. The results of this study indicate that literacy has no effect on financial performance, financial management has a positive and significant effect on financial performance, the use of e-commerce has no effect on financial performance, and access to capital has a negative and significant effect. on financial performance. Keyword: Financial Literacy; Financial Management; E-Commerce utilization; Access to Capital; Financial Performance; Small and Medium-sized Enterprises (SMEs).

Determinan Praktik Tax avoidance pada Perusahaan Sektor Consumer non-cyclicals yang Terdaftar di BEI Erindanindya, Fara Navy; Mustafida, Nurul
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7643

Taxes are commitments that must be paid so that the government can continue to implement national development planning without causing a direct imbalance for taxpayers. Taxes have two different points of view. From the company’s perspective as a taxpayer, taxes are considered a burden that will reduce net profit. This study is motivated by the decline in tax revenues from the processing industry, losses both globally and in Indonesia due to tax avoidance practices, as well as the phenomenon of companies engaging in tax avoidance. This study analyses the effect of institutional ownership, Capital intensity, and Corporate Social Responsibility disclosure on tax avoidance. This study used a quantitative method with secondary data from financial, annual, and sustainability reports of non-cyclical consumer sector companies listed on the IDX for the 2018-2022 periods. Sampling was carried out using a simple random sampling method with a total sample of 288 company data points. Data were analyzed using descriptive statistical analysis, logistic regression analysis, and hypothesis testing with the help of SPSS 26 software. The results of this study show that institutional ownership and Capital intensity do not affect tax avoidance, while Corporate Social Responsibility disclosure affects tax avoidance.

Auditors' Perceptions of Artificial Intelligence, Institutional Pressure, and Auditor Personality on Audit Quality Abiyyu, Achmad Daffa; Mustafida, Nurul
InFestasi Vol 20, No 2 (2024): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i2.27849

This study analyses the effect of Artificial Intelligence, institutional pressure, and auditor personality on audit quality. The respondents were 84 auditors at Public Accounting Firms in Surabaya. This research is motivated by the inconsistency of previous research results. In addition, AI, which has begun commonly used by auditors to assist in audit tasks, has become the focus of new research. Auditors' perceptions may differ in accepting that AI will provide benefits or cause disruption during the audit process. Empirical results show that institutional pressure and auditor personality influence audit quality, while the use of AI does not affect audit quality. Although AI can help answer various questions, it's not always directly correlated with audit quality. This research show that managers at public accounting firms need to consider the presence of AI to increase the speed and quality of auditor work. However, they also need to organize and plan AI adoption to avoid unsatisfactory results. In addition, managers must also choose skilled professional auditors who can integrate with AI systems to improve company performance and reduce the risk of misuse of AI systems. In practice, managers still really need to consider personality in the auditor profession and use it as an indicator for assessing quality. In addition, auditors' perception of institutional pressure will improve audit quality if they perceive such pressure as a driving factor for performance quality.

The role of auditor assurance and internal control in company performance evaluation by non professional investors Almilia, Luciana Spica; Mustafida, Nurul
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4385

This study aims to examine the preferences of non-professional investors regarding management disclosures for remediation of internal controls, whether financial statements with internal auditor’s assurance and external auditor’s assurance are more credible than those without assurance. Participants in this study include accounting and management students with knowledge of investment and capital markets, financial statement analysis, and auditing. The total number of research participants is 150 students. The results of the research on pervasive accounts show that (1) there is a significant difference in perceptions of non-professional investors regarding the credibility of financial statements, either without assurance, with internal auditor’s assurance, or with external auditor’s assurance; (2) there is a significant difference in the perception of non-professional investors regarding the level of material weakness of financial statements, either without assurance, with internal auditor’s assurance, or with external auditor’s assurance; (3) there is a significant difference in the perception of non-professional investors regarding the level of material weakness of financial statements, either without assurance, with internal auditor’s assurance, or with external auditor’s assurance; (4) there is no significant difference in the perception of non-professional investors regarding the desire to buy shares, either without collateral, with internal auditor’s assurance, or with external auditor’s assurance.

The role of auditor assurance and internal control in company performance evaluation by non professional investors Almilia, Luciana Spica; Mustafida, Nurul
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4385

This study aims to examine the preferences of non-professional investors regarding management disclosures for remediation of internal controls, whether financial statements with internal auditor’s assurance and external auditor’s assurance are more credible than those without assurance. Participants in this study include accounting and management students with knowledge of investment and capital markets, financial statement analysis, and auditing. The total number of research participants is 150 students. The results of the research on pervasive accounts show that (1) there is a significant difference in perceptions of non-professional investors regarding the credibility of financial statements, either without assurance, with internal auditor’s assurance, or with external auditor’s assurance; (2) there is a significant difference in the perception of non-professional investors regarding the level of material weakness of financial statements, either without assurance, with internal auditor’s assurance, or with external auditor’s assurance; (3) there is a significant difference in the perception of non-professional investors regarding the level of material weakness of financial statements, either without assurance, with internal auditor’s assurance, or with external auditor’s assurance; (4) there is no significant difference in the perception of non-professional investors regarding the desire to buy shares, either without collateral, with internal auditor’s assurance, or with external auditor’s assurance.

Examining belief adjusment model and framing effect on the audit materiality level decision making Febriyani Sarwindah; Almilia, Luciana Spica; Mustafida, Nurul
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 2 (2023)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol27.iss2.art10

The purpose of this study is to examine whether or not there is a difference in the decision-making of external auditors in determining the level of audit materiality between participants who get good news followed by bad news and those who get bad news information sequences (bad news) followed by good news (good news) with a step-by-step and end-of-sequence information presentation pattern in the positive frame or negative frame. The research method used in the research is the mixed design experiment method (between and within the subject) which manipulates the independent variables of the order of evidence (good news followed by bad news and bad news followed by good news) and framing effect (positive frame or negative frame) in the presentation pattern Step by Step and End of Sequence. Participants in this study were 150 students of the Bachelor of Accounting study program at Hayam Wuruk Perbanas Surabaya University with 300 experiment data. This study uses the normality test and the Kruskall-Wallis H test. The results of this study indicate that the Step-by-step presentation pattern can cause a recency effect when receiving information with a sequence of evidence of good news followed by bad news and bad news followed by good news both in the series, with the positive or negative frame, and the results obtained if the information is presented with an End of Sequence presentation pattern with information and a sequence of evidence of good news followed by bad news or bad news followed by good news there is no difference (no order effect) either in the framing effect (positive frame and negative frame).

PELATIHAN DAN PENDAMPINGAN KEWIRAUSAHAAN KREATIF BAGI SISWA SMK UNTUK MENDUKUNG P5 KURIKULUM MERDEKA Mustafida, Nurul; Kartika, Titis Puspitaningrum Dewi; Kholid, Ikhwan; Tianto, Reza; Mursita, Lufi Yuwana; Permata, Aulia Safnira Surya
Jurnal Abdi Insani Vol 11 No 2 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i2.1658

This community service activity is motivated by the need for knowledge and skills and supports achieving the Independent Curriculum P5 Project for students. The P5 program is also designed to strengthen efforts to achieve competency and character according to the Pancasila Student Profile, which is prepared based on Graduate Competency Standards (SKL). The urgency of implementing the P5 Independent Curriculum still needs to be felt heavily. It is causing problems in the school environment, especially at Wahid Hasyim Glagah Lamongan Vocational School, regarding the readiness of teacher and educator resources. Therefore, the Hayam Wuruk Perbanas University implementation team provided this community outreach activity in the form of creative entrepreneurship training and assistance. The Merdeka P5 curriculum utilizes interactive learning methods and allows students to participate actively in the learning process. Creative entrepreneurship mentoring and training aims to explore students' potential, knowledge, and entrepreneurship skills that impact the surrounding community. This activity is designed in four stages, namely, the material preparation stage, entrepreneurship training, assistance with business activities, and processing and presenting the activity results. The implementation team prepares material in the preparation stage, which will be delivered at the training stage. At the training stage, material related to creative entrepreneurship will be presented, and two teams with the best business ideas will be selected. The final stage is the presentation of the results of activities in the form of reports related to the implementation of training and mentoring activities. Based on results, 67% of participants experienced an increase in test scores between the pre-test and post-test, 14% of the total participants had the same score, and the remaining 18% experienced a decrease in test scores. This shows that students' knowledge of entrepreneurship concepts, entrepreneurial activities, and basic Business Model Canvas (BMC) concepts increased after they received creative entrepreneurship training materials. Based on these results, the implementation of the training showed excellent and effective results because more than 50% of participants experienced an increase in knowledge. The training also produces business ideas from students, followed by realizing business ideas into business products. The students whose business ideas were selected were given entrepreneurial assistance related to the product preparation process, packaging design, marketing process, and simple financial record keeping.

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