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All Journal International Journal of Supply Chain Management Reviu Akuntansi dan Bisnis Indonesia G-Couns: Jurnal Bimbingan dan Konseling Buletin Konseling Inovatif
Abdullah, Azizah
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Decision Sciences, Operations Research & Management Education Engineering Environmental Science Industrial & Manufacturing Engineering Physics Social Sciences Transportation Other

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Risk of Material Misstatement, Supply Chain Management and Audit Liability in Economy Development Parno Suwito, Triyanto; Mohamed, Nafsiah; Abdullah, Azizah; Irianto, Gugus
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v9i5.5595

Abstract

Abstract— In today’s complex connected world, supply chain is more and more recognised as a key source of competitive advantage and differentiation. Companies strive to build powerful supply chains that will enable them to get their products to market faster, more efficiently and more economically than their competition. The auditor should provide judgment with professionals, but empirical findings indicate the auditor is influenced by supply chain managements that can the determination of risk of material misstatement. With the fraud found in several large companies in Indonesia that have received reasonable opinions without exceptions, the auditor is accused of not professionally determining risk of material misstatement. The purpose of this study is to investigate the auditor's views on the allegations of failure of audit judgment when the client receives a reasonable opinion without exception but later it is proven that the client is cheating financial statements. This research also aims to explore supply chain managements that have the potential to influence the determination of the auditor's risk of material misstatement in the auditor's legal obligations related to fraud detection. The novelty of this research is in the search for factors that influence auditor judgment in the form of risk of material misstatement. Previous research in behavioral aspects in the context of the audit examined the auditor's judgment in terms of audit opinion as well as fraud risk assessment. Risk of material misstatement is relevant in explaining the various phenomena that accuse auditors when fraud is found in companies that have been given a fair opinion without exception. The study design was employed Qualitative methods using interview techniques with several key informants. Resource persons who act as informants are CPA firm partners who are partners in the big ten in Indonesia. The results showed that the supply chain managements that caused the auditor not to determine professional judgment in the form of risk of material misstatement were auditor's lack of skepticism, individual bias, lack of training and lack of supervision from the audit manager during fieldwork. The results of this research can be used by the Indonesian Institute of Certified Public Accountants in conducting training that is able to improve the quality and capability of auditors to improve the ability to formulate risk of material misstatement.
Government Influence on Auditors’ Assessment of Risk of Material Misstatement: A Qualitative Inquiry from Regulatory and Institutional Perspectives Triyanto, Triyanto; Abdullah, Azizah; Irianto, Gugus; Yulianto, Krist Setyo
Reviu Akuntansi dan Bisnis Indonesia Vol. 9 No. 3 (2025): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v9i3.30635

Abstract

Background: Determining risk of material misstatement (RMM) is a key element in audit quality, but it is still influenced by regulatory factors, auditor competence, and professional culture that are not yet fully optimal in Indonesia.Objective: This study aims to analyse government regulatory factors, individual auditor factors, and cultural factors that influence auditors in determining RMM.Research Method: This study uses an interpretive qualitative approach through in-depth interviews with auditors from PwC, EY, Deloitte, KMPG, DBSD & A and audit regulators (IAPI and OJK).Research Findings: The results show that regulations, auditor competence, and audit culture collectively shape RMM assessments, but are still constrained by inconsistent application of standards, limited competence, and a weak culture of critical thinking.Originality/Novelty of Research: This study offers a holistic perspective by integrating the views of audit practitioners and regulators in understanding the determination of SMR, which is rarely discussed simultaneously in the Indonesian context.
Forgiveness in Muslim Indonesia: A Cross-Sectional Study of Emotional Intelligence and Social Integration during Halal Bihalal Marimbun, Marimbun; Abdullah, Azizah; Pohan, Rizky Andana; Nengsih, Nengsih; Ilyas, Sabrida M; Chalidaziah, Wan
G-Couns: Jurnal Bimbingan dan Konseling Vol. 10 No. 02 (2026): April 2026, G-Couns: Jurnal Bimbingan dan Konseling
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/g-couns.v10i02.8735

Abstract

Forgiveness is a vital component of interpersonal harmony and community resilience, particularly within religious and cultural contexts. In Indonesia, the halal bihalal tradition, an Islamic communal ritual of mutual forgiveness following Eid al-Fitr, represents a unique socio-religious practice of reconciliation. This study aims to examine the psychosocial predictors of forgiveness within this ritual context using a quantitative cross-sectional design involving 512 Indonesian Muslim respondents across five provinces. A structured online questionnaire was administered to assess emotional intelligence, social integration, and dispositional forgiveness. Multiple linear regression analysis revealed that emotional intelligence (β = 0.412, p < 0.001) and social integration (β = 0.192, p < 0.001) significantly predicted forgiveness, accounting for 39.1% of its variance. The findings affirm that forgiveness is a socially embedded and emotionally regulated process, reinforced by spiritual rituals, particularly during Ramadan and post-Eid gatherings. This study extends forgiveness theories by incorporating collectivist, spiritual, and ritualized dimensions, highlighting the role of halal bihalal as a culturally grounded mechanism for emotional repair and social cohesion. Limitations include the regional scope and reliance on self-report measures. Future research is recommended to explore forgiveness as a ritualized practice across diverse religious and ethnic contexts. Keywords: halal bihalal ritual, emotional intelligence, social integration, forgiveness, emotional well-being, religious-based psychoeducation
Beyond Symptoms: A Narrative Counseling Interpretation of First-Year Student Anxiety in Indonesian Higher Education Abdullah, Azizah; Pohan, Rizky Andana; Putri, Ramtia Darma; Triyono, Triyono; Marimbun, Marimbun; Febriani, Rahmi Dwi
Buletin Konseling Inovatif Vol. 6, No. 2
Publisher : citeus

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

Abstract

The transition to higher education is a critical period in which first-year students face new academic demands, financial pressures, social adjustment challenges, and uncertainty about the future. However, limited research has examined how freshmen make sense of and narrate their anxiety, particularly in the Indonesian context. This study aimed to explore the main domains of anxiety among first-semester students in Indonesian public universities and to interpret these experiences through a narrative counseling lens. The study employed a qualitative online survey design with an interpretivist orientation. Data were collected from 199 first-semester students through open-ended questions addressing anxiety-provoking situations, sources of anxiety, and the meanings students attached to their early university experiences. The data were analyzed using reflexive thematic analysis and subsequently interpreted through a narrative counseling perspective. The findings identified four main themes: academic anxiety (41.8%), financial anxiety (23.1%), social anxiety (9.5%), and career anxiety (4.5%), while 21.1% of participants reported no anxiety. Academic anxiety was the most dominant theme and was primarily associated with adjustment to new learning demands and fear of poor performance. Overall, freshmen anxiety emerged not only as emotional distress but also as a narrative of inadequacy, burden, misfit, and uncertainty. This study highlights the need to understand freshmen anxiety as both a psychological and meaning-making process and underscores the relevance of narrative-informed support in higher education settings.
Co-Authors Febriani, Rahmi Dwi Gugus Irianto Ilyas, Sabrida M Krist Setyo Yulianto Marimbun Marimbun Mohamed, Nafsiah Nengsih, Nengsih Parno Suwito, Triyanto Putri, Ramtia Darma Triyono Triyono Wan Chalidaziah