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All Journal The Indonesian Accounting Review Infestasi Integritas: Jurnal Antikorupsi Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Akuntansi dan Keuangan Indonesia Journal of Culture Accounting and Auditing
Mustafida, Nurul
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Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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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

Abstract

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, employee’s whistleblowing awareness in Indonesia is increasing and no level gap among organizations.     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.  
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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
Co-Authors Abiyyu, Achmad Daffa Ambarwati, Yulian Belinda Dewi Ayu Wulandari, Dewi Ayu Erindanindya, Fara Navy Gunasti Hudiwinarsih Luciana Spica Almilia Mursita, Lufi Yuwana Nur Rochmah, Nur Rachmadia, Rizki Rachmadia, Rizki Rosyida, Amelia Dwi Nur Widjanarko, Farah Adelia Putri