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All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Monex: Journal of Accounting Research AKRUAL: Jurnal Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Akuntansi Kinerja: Jurnal Ekonomi dan Manajemen JOURNAL OF APPLIED MANAGERIAL ACCOUNTING (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Journal of Contemporary Accounting Studi Kasus Inovasi Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Budimas : Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat Ilomata International Journal of Management Jurnal IPTEK Bagi Masyarakat Empowerment Society Arus Jurnal Sosial dan Humaniora Muria Jurnal Layanan Masyarakat Empowerment: Jurnal Pengabdian Masyarakat Review of Applied Accounting Research Dharma: Jurnal Pengabdian Masyarakat Journal of Creative Student Research Journal of Public and Business Accounting Jurnal RAK (Riset Akuntansi Keuangan) Journal Accounting International Mount Hope SURAKARTA ABDIMAS JOURNAL Jurnal Penelitian Akuntansi Jurnal Sipakatau

Arifah, Siti

Accounting Department, Faculty Of Economics, Universitas Tidar

Author-ID : 1799918

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DETERMINAN TEMUAN PEMERIKSAAN SATUAN PENGAWAS INTERN: PERSPEKTIF KARAKTERISTIK AUDITEE DAN KARAKTERISTIK INTERNAL AUDITOR (STUDI EMPIRIS PADA PERGURUAN TINGGI NEGERI DI INDONESIA) Eva Wulandari; Nuwun Priyono; siti arifah
Riset Akuntansi Keuangan Vol 3, No 1 (2018): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v3i1.590

The research purpose is to analyze the determinant of Findings Amount Intern Supervision Unit: Perspective of Auditee Characteristics and Internal Auditor Characteristics. There are five variables represent the Auditee Characteristics and Internal Auditor Characteristics, which are Financial Governance, Functional Differenciate, Auditors Education Background, Amount of Auditors and Auditors Gender. Population of the research is State University in Indonesia year 2016. Non probability sample is used as sample design. Double regression test was used to test hypotheses with level of significance for 0.05.The empirical results showed that only Functional Differensiate influenced the Findings Amount of Intern Supervision Unit. While Financial Governance, Auditors Education Background, Amount of Auditors, and Auditors Gender not influenced the Findings Amount of Intern Supervision Unit.

The Determinants of Level of Society Welfare Within Fiscal Decentralization Framework In Regional Autonomy Era Nuwun Priyono; Siti Arifah; Eva Wulandari; Panji Kusuma Prasetyanto
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 21, No 2 (2020): JEP 2020
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v21i2.10545

The purpose of this study is to prove to what extent the influence that fiscal decentralization, local financial performance, local government expenditure, Locally Generated Recurring Revenues or Pendapatan Asli Daerah (PAD), Profit-Sharing Fund or Dana Bagi Hasil (DBH), General Allocation Fund or Dana Alokasi Umum (DAU), and Special Allocation Fund or Dana Alokasi Khusus (DAK) have on the level of society welfare. The objects of this research are Regencies and Municipalities in Java Island. The data used in this study are the secondary. The data on balance sheet and realization report of the regional revenues and expenditure budget (APBD) are from the Ministry of Finance of the Republic of Indonesia. The data on the level of society welfare that is proxyed by the value of HDI is obtained from Bappenas and BPS of Central Java. This research uses time series data from 2012-2014 periods. The research method used is the research of causality with linear regression model. The result of the significance test shows that only one DAK variable can partially affect the HDI variable. Meanwhile those variables other than DAK partially or individually do not influence the HDI variable. The result of regression analysis shows that simultaneously such variables as Fiscal Decentralization, Regional Finance Performance, Local Government Expenditure, PAD, DAU, DAK and DBH have an influence on HDI in Regencies / Municipalities in Java Island.

PENGARUH KARAKTERISTIK PEMERINTAH DAERAH, KOMPLEKSITAS PEMERINTAHAN DAN KEMANDIRIAN KEUANGAN DAERAH TERHADAP KINERJA FISKAL KABUPATEN/KOTA DI JAWA TENGAH Nuwun Priyono; Siti Arifah; Eva Wulandari
Monex: Journal of Accounting Research Vol 7, No 2 (2018)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v7i2.922

Kinerja fiskal pemerintah daerah merupakan sebuah tuntutan yang harus dipenuhi dalam rangka mempertanggungjawabkan pengelolaan keuangan daerah pada era otonomi. Semakin transparan dan akuntabel sebuah laporan keuangan yang diterbitkan oleh pemerintah daerah mencerminkan bahwa kinerja fiskal akan semakin baik. Kinerja fiskal yang baik akan berpengaruh langsung bagi peningkatan kesejahteraan dan kemakmuran masyarakat. Tujuan penelitian ini: 1) menganalisis dan membuktikan faktor karakteristik pemerintah daerah berpengaruh terhadap kinerja fiskal pemerintah Kabupaten/Kota di Propinsi Jawa Tengah, 2) menganalisis dan membuktikan faktor kompleksitas pemerintahan berpengaruh terhadap kinerja fiskal pemerintah Kabupaten/Kota di Propinsi Jawa Tengah, 3) menganalisis dan membuktikan faktor kemandirian keuangan daerah berpengaruh terhadap kinerja fiskal pemerintah Kabupaten/Kota di Propinsi Jawa Tengah. Luaran penelitian ini dapat menghasilkan naskah yang dikirim pada jurnal nasional tidak terakreditasi dan materi yang dapat digunakan sebagai pengayaan bahan ajar pada mata kuliah akuntansi sektor publik.Data yang digunakan dalam penelitian ini adalah data sekunder. Data laporan neraca dan data laporan realisasi APBD berasal dari direktorat jenderal perimbangan keuangan. Data jumlah SKPD dan jumlah penduduk diperoleh dari kantor Badan Pusat Statistik dan Pemerintah Propinsi Jawa Tengah. Penelitian ini menggunakan data time series yaitu data tahun 2010 sampai dengan 2012. Teknik pengambilan sampel menggunakan purposive sampling yaitu teknik penentuan sampel dengan pertimbangan tertentu. Metode penelitian yang digunakan adalah penelitian kausalitas dengan model regresi linear berganda.Hasil uji t dalam penelitian ini adalah hanya variabel Kekayaan Daerah (X2) dan Jumlah Penduduk (X4) yang secara parsial berpengaruh terhadap Kinerja Fiskal (KF). Sedangkan hasil uji F menunjukkan bahwa variabel Ukuran Pemda (X1), Kekayaan Daerah (X2), Tingkat Ketergantungan (X3), Jumlah Penduduk (X4), Jumlah SKPD (X5), dan Kemandirian Keuangan Daerah (X6) secara bersama – sama berpengaruh terhadap Kinerja Fiskal (KF).Kata Kunci: Karakteristik Pemerintah Daerah, Kompleksitas Pemerintahan, Kemandirian Keuangan Daerah, Kinerja Fiskal

Determining of The Compliance of Local Governments To Implement The Accounting System of The Government’s Accrual Base In Indonesia Agung Nur Probohudono; Wahyu Widayat; Siti Arifah
Ilomata International Journal of Management Vol. 1 No. 4 (2020): October 2020
Publisher : Yayasan Sinergi Kawula Muda

This study refers to the influence of the age of local government, status, number of Regional Device Task Force (SKPD), financial autonomy ratios, effectiveness ratios, local income growth ratios, and the quality of local financial reports that exist in local governments as an independent variable on the compliance of local governments to implement government accounting systems as the dependent variable. Using quantitative methods with secondary data obtained from information on the publication of the Indonesian Financial Audit Agency, the Central Bureau of Statistics of the Republic of Indonesia (BPS), and local government reports. The sample used is limited to the municipal and district governments in western Indonesia, which are being evaluated by the Indonesian Financial Audit Agency in the implementation of an accrual base government accounting system of 158 local governments namely 36 cities and 122 districts. Multiple linear regression analysis was used to test the hypothesis. The research is a causality, quantitative research model, and secondary data from local governments throughout Indonesia and secondary data about the compliance of local governments in the application of Government Accounting Standards (SAP) published by the Audit Board of the Republic of Indonesia (BPK). The results of the hypothesis analysis conclude that the status of local government, the ratio of regional government autonomy, and the growth of local revenue significantly influence the compliance of local governments in the implementation of the accrual base government accounting system.

Alternative To Development of Tourist Attraction with Public Private Partnership Scheme in Magelang Regency Siti Arifah; Agung Nur Probohudono; Djuminah; Evi Gantyowati
Ilomata International Journal of Management Vol. 2 No. 4 (2021): October 2021
Publisher : Yayasan Sinergi Kawula Muda

This study aims to see how the condition of the object/Tourist Attraction (TA) in Magelang Regency in Indonesia and its alternative development. This research uses a descriptive qualitative approach with case studies of 31 tourism objects which will then be investigated regarding their conditions and possible future developments. Research data were obtained by direct observation of the location of tourist objects and through semi-structured interviews. The results of this study illustrate that tourism objects in Magelang Regency are currently quite developed. However, this has not been able to attract general tourists to linger in the regency and provided an optimal contribution to regional income. This is because tourism objects in the regency other than Borobudur Temple have not been maximized for their existence and utilization. The Public-Private Partnership (PPP) scheme model can be an alternative to be applied in developing tourism objects accompanied by an appropriate Value for Money (VfM) analysis. Tourism objects in the form of cultural heritage can be developed through concession contracts, natural beauty can be developed through management contracts, and artificial objects can be developed through service contracts while taking into account the development needs of each tourism object. Local governments need to establish cooperation with the private sector with a Public-Private Partnership scheme accompanied by the preparation of strict regulations so that the implementation of cooperation in the context of developing tourism objects in the Magelang Regency can bring optimal benefits to all parties.

TUNNELING TUNNELING, GOVERNANCE, DAN PERFORMANCE SEBUAH STUDI BIBLIOMETRIK Siti Arifah; Agung Nur Probohudono; Rahmawati Rahmawati; Setianingtyas Honggowati
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i2.3537

Penelitian ini bertujuan untuk mengetahui trend penelitian dengan topic tunneling, governance dan performance dengan beberapa variabel yang menyertainya. Metode yang digunakan yakni studi bibliometrik, dengan analisa vosviewer. Penelitian ini menggunakan data publikasi artikel penelitian yang dipublikasikan di science direct pada periode tahun 2010 – 2020. Kesimpulan yang dapat diperoleh dari penelitian ini adalah bahwa publikasi penelitian terkait tunneling, governance, dan performance mengalami fluktuasi yang cukup signifikan. Banyak dipublikasikan di berbagai jurnal, terutama pada Q1 dan Q2. Variabel yang terkait mengarah pada perkembangan yang lebih komplek dan sesuai dengan perkembangan kondisi perekonomian dunia. Negara yang mendominasi sebagai obyek penelitian adalah China dengan perbedaan yang sangat mencolok dibanding dengan Negara lain. Diharapkan penelitian ini dapat memberikan implikasi berupa arah dan peluang lebih lanjut dalam melakukan penelitian terkait tunneling, governance, dan performance.

Governance structure and the tendency to do financial statements fraud Agung Nur Probohudono; Anju Theresia Lubis; Ertambang Nahartyo; Siti Arifah
Jurnal Akuntansi & Auditing Indonesia Vol 26, No 1 (2022)
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.vol26.iss1.art6

This study aimed to examine the influence of the governance structure which consists of the age of directors, educational background of directors, directors’ gender, managerial ownership, and the existence of Independent Board of Commissioners on financial statement fraud. This research's populations are Manufacturing, Property, Real estate, and Construction Companies listed on the Indonesia Stock Exchange (IDX) period 2014-2018. The type of data used in research was secondary data and using a purposive sampling method to determine 475 companies for the samples. This research used a logistic regression analysis. The result of this research indicated that the age of directors, the gender of directors, and managerial ownership had a significant negative effect on financial statement fraud. However, the study did not find the advantage of the educational background of directors and the existence of the independent member of the Board of Commissioners on financial statement fraud.

Tunneling Control and Good Corporate Governance to Improve State-Owned Enterprises Performance Siti Arifah; Rahmawati Rahmawati; Agung Nur Probohudono; Setianingtyas Honggowati; Sri Hartoko; Sri Murni; Kiswanto Kiswanto
AKRUAL: JURNAL AKUNTANSI Vol 14 No 2 (2023): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v14n2.p191-202

This research aims to look at the influence of tunneling and GCG variables on the performance of Indonesian State-Owned Enterprises. The data used is secondary data taken from the Annual Report of Indonesian State-Owned Enterprises. The data period is six years, from 2014 to 2019. The population in this study was 44 Indonesian State-Owned Enterprises, and the sample was determined using purposive sampling methods. The data is processed using multiple linear regression analysis. The results of the data analysis showed that tunneling and GCG had a significant effect on the performance of Indonesian State-Owned Enterprises, both simultaneously and partially. This study implies that more technical regulations are needed to regulate the boundaries of related transactions in State-Owned Enterprises so that tunneling actions can be minimized. State-Owned Enterprises must also always improve their performance to be more optimal, at least it can increase of State Owned Enterprises that can deposit dividends into the state treasury. The novelty of this research is the use of SOE objects for tunneling subjects that are generally research in private companies.

Pembuatan Gula Kelapa/Aren Guna Peningkatan Pendapatan Bumdes Argo Manik Desa Kalipelus Kebonagung Pacitan Rahmawati Rahmawati; Siti Arifah; Edy Supriyono; Francisca Sestri Goestjahjanti; Bambang Pujiasmanto; Pringgo Widyo Laksono; Ratna Wijayanti Daniar Paramitha; Rita Noviani; Siti Nurlaela
Empowerment: Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2023): MEI 2023
Publisher : Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia Sinergi Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55983/empjcs.v1i3.397

This Community Service activity aims to increase the capabilities of BUMDes Argo Manik in managing coconut/aren sugar production from upstream to downstream to create innovative and productive villages, and increase greening of the environment in order to support tourism and environmental preservation. The method used is the delivery of material from resource persons who are competent in their fields related to problems that exist in the community and training according to the directions of the resource persons. The result of this activity is an increase in the quality of coconut/aren sugar products that have been produced and managed by BUMDes Argo Manik in supporting the tourism potential in Kalipelus Village which in turn can improve the economy of the Kalipelus Village community. The conclusion that can be drawn from this activity is that the role of academics is needed in order to participate in providing solutions to problems that occur in society. This activity can also be input for the formation of an academic climate in tertiary institutions, especially related to the people's economy.

CREATIVEPRENEURSHIP UMKM BATIK LASEM REMBANG, PENINGKATAN KAPASITAS USAHA MELALUI KUALITAS PRODUKSI DAN PEMASARAN DIGITAL Rahmawati Rahmawati; Edi Kurniadi; Rikah Rikah; Siti Nurlaela; Rudianto Rudianto; Sarah Rum Handayani; Siti Siti Arifah Siti Arifah
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 2 (2023): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i2.10515

Tujuan kegiatan pengabdian kepada masyarakat ini adalah memberikan alternatif solusi atas permasalahan yang terdapat di UMKM Batik Lasem Rembang berupa pelatihan dalam rangka peningkatan kualitas produksi serta pelatihan pemasaran digital sebagai upaya memberi pengetahuan dan keterampilan creativepreneurship. UMKM ini membutuhkan peningkatan pemahaman dan keterampilan karyawan dalam pemanfaatan teknologi informasi untuk mengembangkan usaha serta menciptakan saluran penjualan secara digital. Program ini terdiri dari tiga tahap yakni: tahap persiapan, tahap edukasi dan pelatihan karyawan mengenai creativepreneurship, dan tahap keberlanjutan program. Target yang dicapai meliputi: terlaksananya pelatihan kepada karyawan Batik Hastadana mengenai pemasaran digital dan creativepreneurship; terlaksananya praktek perancangan desain motif batik berdasarkan trend yang diminati pasar digital; dan regenerasi tenaga kerja muda untuk meningkatkan kualitas produk yang memiliki daya saing untuk meningkatkan penjualan. Luaran yang dicapai yakni: peningkatan level keberdayaan mitra, peningkatan kualitas produksi dengan penciptaan inovasi 5 desain motif batik, dan regenerasi usia muda yang terlibat dalam pengelolaan, produksi, dan pemasaran batik. Kata Kunci: Creativepreneurship, UMKM Batik Lasem Rembang, kualitas produksi, pemasaran digital.

Co-Authors Adi Santoso Agung Nur Probohudono Alwi, Sofwan Alyssa Najmi Nurjanah Amanda Yulia Damayanti Amperawati, Endang Dwi Anam Firman Shah Andreansyah Saputra Anisa Retno Ningtyas Anju Theresia Lubis Anugerah Yuka Asmara Astrid Widayani Astutik, Erni Puji A’yun, Rizka Qurrota Bambang Pujiasmanto Bambang Pujiasmanto Bambang Pujiasmoro Bharata, Risma Wira Catur Sugiarto Catur Wulandari Chaidir Iswanaji Dewi Iswara Diah Agustina Prihastiwi Didik Prasetyanto Dimitrios Tsagdis Djuminah Djuminah Djuminah Djuminah Djuminah, Djuminah Edi Kurniadi Edi Kurniadi Edi Kurniadi Edy Supriyono Edy Supriyono Emma Dwi Ratnasari Emma Dwi Ratnasari Endang Dwi Amperawati Endang Kartini Panggiarti Eny Boedy Orbawati Ertambang Nahartyo Eva Wulandari Evi Gantyowati Fatimah, Ari Nurul Fatimah, Ari Nurul Francisca Sestri Goestjahjanti Giarti Slamet Goestjahjanti, Francisca Sestri Hapsari, Martania Dwi Hartoko, Sri Hunik Sri Runing Sawitri Istikharoh Dwi Prihatiningsih Iswanaji, Chaidir Jalu Aji Prakoso Joko Tri Nugraha Joseph, Corina Ak Junaid M Shaikh Khairudin Khairudin Kim Budiwinarto Kiswanto Kiswanto Kusumawardhani, Dhian LMS. Kristiyanti Luqman nul Hakim M. Rudianto M. Rudianto Mahameru Rosy Rochmatullah Mi'raj Akbar Muhamad Maksum Hidayat Muhammad Ichwandar Akrianto Mulyadi Mumpuni Wahyudiarti Sitoresmi Muqorobin Muqorobin Muqorobin, Muqorobin Nilasari, Ayunda Putri Nisaul Hasanah A Rosyad Noor Ismawati Binti Jaafar Nugraheni, Agustina Prativi Nugraheni, Martha Arum Nusantara, Aji Cahya Nuwun Priyono Octavia Lhaksmi Pramudyastuti Panji Kusuma Prasetyanto Pramudyastuti, Octavia Lhaksmi Prananto, Adi Praptiestrini Pringgo Widyo Laksono Pujiasmoro, Bambang Purnomo, Rochmat Aldy Rahmawati Rahmawati Rahmawati, Rahmawati Ratna Endah Santoso Ratna Wijayanti Daniar Paramita Ratna Wijayanti Daniar Paramitha Retnosari Retnosari, Retnosari Rikah Rikah Rikah Rikah Rikah, Rikah Rindang Widuri Rita Noviani Rita Noviani, Rita Rizky Ramadhani Rochmat Aldy Purnomo Rochmat Aldy Purnomo Rochmat Purnomo Rochmatullah ., Rochmatullah Rudianto Rudianto Rudianto Rudianto Rudianto Rudianto Rudianto, M. Rukmini Rukmini Rukmini Rukmini Salsabila Putri Samsi Samsi Sarah Rum Handayani Sarah Rum Handayani Sarah Rum Handayani Saras Shinta Qurrota ‘Aini Sarwono Sarwono Setianingtyas Honggowati Setianingtyas Honggowati Siti Nurlaela Siti Nurlaela Siti Nurlaela Siti Nurlaela Siti Nurlaela Siti Nurlaela Siti Rokhaniyah Soenarto Soenarto Sri Hartoko Sri Martani Effiyanti Sri Mulyani Sri Mulyani Sri Murni Sri Wahyu Ening Handayani Sujadi Rahmat Hidayat Sujono, Jonathan Vittorio Ega Suprihati Suprihati - Umatun Markhumah Valent R, Untsa Aprimelia Wahyu Widarjo, Wahyu Wahyu Widayat Wiratna Sujarweni Wiratna Sujarweni, Wiratna Yanti Sri Danarwati Yuwita Ariessa Pravasanti Yuwita Ariessa Pravasanti, Yuwita Ariessa Zulayka Insani

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