Article Per Year (5 Year)
p-Index From 2021 - 2026
0.817
P-Index
This Author published in this journals
All Journal Jurnal Riset Terapan Akuntansi Journal of Applied Sciences in Accounting, Finance, and Tax PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Ofasari, Dian
Unknown Affiliation
Economics, Econometrics & Finance Education

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Determinants of accounting fraud with unethical behavior as an intervening variable in OPD Palembang city government Meilansari, Selvita; Ofasari, Dian; Nurpratiwi, Tiara
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 8 No. 2 (2025): October 2025
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v8i2.62-74

Abstract

This study focuses to analyze the effect of internal control, conformity of compensation, information asymmetry and compliance to accounting standards on accounting fraud with unethical behavior as intervening variable in Palembang. This study uses 253 employees of government agencies in Palembang. Primary data is used and processed through structural equation model (SEM) using smartPLS.The result shows that internal control and conformity of compensation have negative and significant effect on unethical behavior, information asymmetry and compliance to accounting standard have positive effect on unethical behavior. However information asymmetry is found to be insignificant. Furthermore, conformity of compensation, information asymmetry and compliance to accounting shows negative and significant effect on accounting fraud meanwhile internal control have positive and insignificant effect. Unethical behavior is found to have positive and significant effect on accounting fraud. The result of sobel test shows that unethical behavior cannot mediate the relationship between internal control, conformity of compensation and compliance to accounting standards on accounting fraud while unethical behavior is also find cannot mediate the effect between information asymmetry on the accounting fraud.
Faktor Faktor Yang Mempengaruhi Pengelolaan Aset Tetap Di Kabupaten Penukal Abab Lematang Ilir Liani, Silvia; Periansya; Ofasari, Dian
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1418

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Penatausahaan, dan Sistem Pengendalian Internal terhadap Optimalisasi Pengelolaan Aset Tetap pada perangkat daerah di Kabupaten Penukal Abab Lematang Ilir (PALI). Latar belakang penelitian ini didasari oleh temuan Badan Pemeriksa Keuangan (BPK) RI selama periode 2020–2023 yang menunjukkan adanya ketidaktertiban dalam pengelolaan aset tetap daerah, seperti aset tidak bersertifikat, nilai aset tidak sesuai, serta pemanfaatan aset oleh pihak yang tidak berwenang.Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada pegawai bidang akuntansi, aset, dan perbendaharaan. Teknik analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial, Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Penatausahaan, dan Sistem Pengendalian Internal berpengaruh positif dan signifikan terhadap Optimalisasi Pengelolaan Aset Tetap. Secara simultan, keempat variabel independen tersebut juga berpengaruh signifikan terhadap pengelolaan aset tetap.Temuan ini mengindikasikan bahwa peningkatan kompetensi pegawai, pemanfaatan teknologi informasi yang tepat, pelaksanaan penatausahaan yang tertib, serta penguatan sistem pengendalian internal merupakan faktor kunci dalam optimalisasi pengelolaan aset tetap di lingkungan pemerintah daerah.
FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SE-INDONESIA Putra, Harryansyah; Oktarida, Anggeraini; Aryani, Yuli Antina; Ofasari, Dian; Meilansari, Selvita
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

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

Abstract

This research aims to analyze the size of local governments in relation to audit opinions on the financial statements of local government cities in Indonesia, actions taken on audit recommendations, audit findings regarding non-compliance with laws and regulations, and weaknesses in internal control systems. This study is quantitative using secondary data from the Audit Results Reports of the BPK for the years 2021-2023. The research collected 279 samples from 93 cities across Indonesia. Data analysis was conducted using logistic regression with SPSS 26. The research results show that only the result of non-compliance with regulations has a partially negative impact on audit opinion. Meanwhile, the results regarding internal control weaknesses, recommended actions, and the size of local governments do not have a significant impact. However, all four variables have a simultaneous effect on audit opinion. Keywords: : Internal Control Findings, Legal Non-compliance, Audit Recommendation Follow-Up, Local Government Size, Audit Opinion.
Co-Authors Firmansyah Firmansyah Periansya Judijanto, Loso Liani, Silvia Meilansari, Selvita Nurpratiwi, Tiara Oktarida, Anggeraini Putra, Harryansyah Yuli Antina Aryani, Yuli Antina