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All Journal Jurnal Akuntansi Indonesia JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) IQTISHODUNA Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Ilmiah Wahana Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Bisnis SOLUSI Bubungan Tinggi: Jurnal Pengabdian Masyarakat Eksos Jurnal Akuntansi dan Keuangan Jurnal Iqtisaduna Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Akuntansi Keuangan dan Bisnis Mizania : Jurnal Ekonomi dan Akuntansi JURALINUS JURDIASRA
Ersyafdi, Ilham Ramadhan
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : JURALINUS

 1 
Efek COVID-19 terhadap Internal Audit Royandi, Muhammad Wildan; Zakia, Rossa; Handayani, Amelia Putri; Ersyafdi, Ilham Ramadhan
Jurnal Akuntansi Publik Nusantara Vol. 1 No. 2 (2023): Jurnal Akuntansi Publik Nusantara (JURALINUS) Juli - Desember 2023
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v1i2.101

Abstract

Kurangnya pengawasan dan sistem yang tidak dapat mempuni di masa pandemi seperti ini membuat semakin bertambahnya pelaku kecurangan (fraud). Dalam hal ini, internal audit merupakan mekanisme yang sudah terbukti COVID-19, banyak peraturan baru yang dibuat pemerintah salah satunya penerapan WFH, hal ini menyebabkan kinerja internal audit menjadi terganggu. Internal auditor perlu menyesuaikan dengan berbagai upaya salah satunya penerapan audit jarak jauh atau yang sering disebut remote audit. Perubahan proses audit yang tadinya tradisional menjadi remote audit tentunya memiliki ketentuan yaitu harus mampu untuk memperbaharui manajemen risiko yang di sesuaikan dengan kondisi yang terjadi secara terus menerus, tentunya keadaan seperti ini semakin menunjukkan betapa perlunya peran audit internal dalam tata kelola perusahaan. Dukungan dari pihak top manajemen dan mengevaluasi program audit yang telah dibuat, serta melakukan program pelatihan pendidikan secara daring merupakan salah satu bentuk respon internal audit. Lack of supervision and inadequate systems during a pandemic like this have increased the number of perpetrators (fraud). At this time, internal audit is a proven mechanism for COVID-19, many new regulations have been made by the government, one of which is the implementation of WFH, this has disrupted internal audit performance. Internal auditors need to adapt to various efforts, one of which is the remote audit standard or what is often called a remote audit. Changes in the audit process from traditional to remote audit certainly have provisions, namely that they must be able to update management risks that are adjusted to conditions that occur continuously, of course, conditions like this increasingly show how necessary the role of internal audit is in corporate governance. Support from top management and turning on the audit program that has been created, as well as carrying out educational training programs boldly is one form of internal audit response.
Pengaruh Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan pada Perusahaan yang Terdaftar di Corporate Governance Perception Index periode 2018-2022 Noviyanti, Noviyanti; Ersyafdi, Ilham Ramadhan; Prabowo, Muhammad Aras; Mubayyinah, Fira; Aryani, Habsyah Fitri
Jurnal Akuntansi Publik Nusantara Vol. 2 No. 1 (2024): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v2i1.121

Abstract

The purpose of this study is to test the effect of pressure, opportunity, rationalization, capability and arrogance on financial reporting fraud included in the members of the Corporate Governance Perception Indeks (CGPI) with a research period of 2018-2022 using the associative hypothesis method. The sample used in this study were companies included in the CGPI for the 2018-2022 period. The total sample in this study was 14 companies which were determined using the purposive sampling method. Data analysis was performed by logistik regression. The variables in the study were pressure, opportunity, rationalization, capability and arrogance. The results of this study state that opportunity has a significant positive effect on financial reporting fraud, while pressure, rationalization, capability and arrogance do not have an effect on financial reporting fraud.
Dampak Good Corporate Governance (GCG) Terhadap Kecurangan: Sudut Pandang dari Studi Literatur Mabyuni, Rahma Umnun; Ersyafdi, Ilham Ramadhan; Ulfah, Fitriah
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 1 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i1.126

Abstract

Corruption, financial reporting fraud and asset misappropriation are serious problems that threaten the integrity and sustainability of companies in various sectors, including the public and banking sectors. Good Corporate Governance (GCG) is a strategic solution in preventing and reducing these practices through the application of principles such as transparency, accountability, responsibility, independence, and fairness. GCG not only functions as a system that regulates relations between stakeholders but also as an effective control mechanism to improve company performance while preventing fraudulent acts. This study uses a literature study method to examine the role of GCG in preventing three dimensions of fraud, namely corruption, financial reporting fraud and asset misappropriation. The results of the study indicate that the implementation of good GCG can minimize the risk of fraud, increase management transparency, and create an organizational culture that is conducive to sustainable company management.
Pengaruh Manajemen Lingkungan dan Karakteristik Organ Perusahaan terhadap Pengungkapan Emisi Karbon Annisa, Nabilah Nur; Ersyafdi, Ilham Ramadhan
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 1 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i1.145

Abstract

The purpose of this study is to examine the effect of environmental management, characteristics of corporate organs, namely the board of directors and board of commissioners on carbon emission disclosure. The variables studied include ISO 14001 certification, PROPER rating, green investment, board of directors size, board of directors age, gender diversity of commissioners, board of commissioners size, commissioner education level and composition of independent commissioners. The type of study used is quantitative which is secondary and then uses documentation techniques. The population used in this study are companies listed on the LQ45 Low Carbon Leaders index on the Indonesia Stock Exchange, and there are 38 companies that meet the sample criteria from 2022-2023. The results of the study prove that carbon emission disclosure can be influenced by the PROPER rating and green investment variables. While other independent variables are unable to influence carbon emission disclosure.
Co-Authors Ahmadi, Lusiana Putri Akmal Lutfi Jazuli Annisa, Nabilah Nur Antar MT Sianturi Aryani, Habsyah Fitri Asyifa, Suci Ayu Puspitasari, Ayu Devi Nurmah Wani Durotun Nasihah Fatikasari, Ines Fauzia, Nur Rahma Fauziyyah, Nurul Fira Mubayyinah, Fira Fitri, Habsyah Fitriah Ulfah Habsyah Fitri Aryani Handayani, Amelia Putri Harry Mukti, Aloysius Hasim, Fitria Heni Pujiastuti Ines Fatikasari Intan Syafiah Al Akhilla Irawati, Wiwit Irianti, Putri Widya Dwi Jazuli, Akmal Lutfi Kasmi Hizzah Muslimah Khomsatun, Siti Mabyuni, Rahma Umnun Marpaung, Oktavia Muhammad Aras Prabowo Muhammad Solihin Muslimah, Kasmi Hizzah Nasihah, Durotun Nasution, Cahya Dibah Al-Adawiyah Noviyanti Noviyanti, Noviyanti Nurul Fauziyyah Nurul Fauziyyah Putri Widya Dwi Irianti Rafles Ginting Rizki, Slamet Abdul Rosmiasih Rosmiasih Royandi, Muhammad Wildan Ruli Bestari Rumaizha, Riri Saputra, Diva Dwi Saputri, Anjeli Siti Khomsatun Siti Marhamah, Siti Sohibunajar, Sohibunajar Swasti Putri, Ika Ulfa, Fitria Ulfah, Fitriah Zakia, Rossa Zakiyah Aslamiyah Zakiyatun, Amita