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All Journal Jurnal Manajemen Terapan dan Keuangan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Riset Terapan Akuntansi Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Saputri, Ulfah Tika
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Humanities Computer Science & IT Economics, Econometrics & Finance Social Sciences

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EKSPLORASI REAL EARNINGS MANAGEMENT: DAMPAK OVERCONFIDENCE MANAJERIAL DAN KEAHLIAN AKUNTANSI KOMITE AUDIT Saputri, Ulfah Tika; Agustina, Fitri; Murramah, Ulfah; Zulkifli
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15546291

Abstract

This study aims to examine the effect of managerial overconfidence and accounting and financial expertise in the audit committee on the practice of real earnings management (REM) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. REM is a form of earnings manipulation carried out through real operational activities, which is generally difficult to detect through conventional financial statements. The research sample was selected using purposive sampling based on specific criteria, resulting in 86 companies with a total of 430 observations over five years. Data analysis was conducted using panel data regression with a random effect model approach. The results show that managerial overconfidence has a positive and significant effect on REM, indicating that higher levels of managerial confidence are associated with a greater tendency to engage in real earnings manipulation. In contrast, accounting and financial expertise within the audit committee does not have a significant effect on REM practices. These findings support agency theory, which suggests that opportunistic managerial behavior can be a key driver of REM, particularly when internal monitoring mechanisms are not functioning effectively. Keywords: managerial overconfidence, audit commitee with accounting and finance expertise, real earnings management.
Determination to Improve of Auditor Performance at the Financial Audit Agency Representing the Province of South Sumatra Putra, Muhammad Dwi; Dewata, Evada; Saputri, Ulfah Tika
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2894

Abstract

The performance of auditors is a very important element in an organization which assesses certain measures such as the quality of work, the amount of work completed and the timeliness planned, therefore individual performance can affect the work productivity of an organization. Auditor performance can also be influenced by internal and external factors which will affect how an auditor acts in making decisions, creating a reasonable opinion in accordance with the financial statements that occur. This study aims to analyze the role of emotional intelligence, time budget pressure and work-life balance on Auditor performance. This type of research uses primary data obtained from respondents' answers submitted to the Supreme Audit Agency of South Sumatra Province Representative. This research uses PLS-SEM software version 4.0. The results showed that Emotional Intelligence had no significant effect on auditor performance, while time budget pressure and work-life balance had a positive effect on auditor performance.
ANTARA MORAL DAN INFORMASI: FAKTOR PENENTU NIAT PEMBELIAN PRODUK RAMAH LINGKUNGAN Anugrah, Meilinda Dwi; Saputri, Ulfah Tika; Oktarini, Kurnia Widya; Febrianti, Devi; Firza, Edy
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 03 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i03.44813

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh Pengetahuan Lingkungan (Environmental Knowledge/EK), Kewajiban Moral (Moral Obligation/MO), dan Kelebihan Informasi (Information Overload/OI) terhadap Niat Pembelian Produk Ramah Lingkungan (Green Purchase Intention/GPI). Dalam model penelitian ini, EK, MO, dan OI diposisikan sebagai variabel independen, sedangkan GPI berperan sebagai variabel dependen. Penelitian ini menggunakan pendekatan kuantitatif dengan pengumpulan data primer melalui penyebaran kuesioner secara daring kepada 512 responden. Analisis data dilakukan dengan menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil analisis menunjukkan bahwa Pengetahuan Lingkungan dan Kewajiban Moral berpengaruh positif dan signifikan terhadap Niat Pembelian Produk Ramah Lingkungan. Sebaliknya, Kelebihan Informasi tidak menunjukkan pengaruh yang signifikan terhadap niat konsumen dalam melakukan pembelian produk ramah lingkungan. Temuan ini mengindikasikan bahwa faktor internal, seperti pemahaman terhadap isu-isu lingkungan dan nilai moral individu, memiliki peran yang lebih dominan dalam membentuk intensi pembelian produk hijau dibandingkan dengan faktor eksternal, seperti volume informasi yang berlebihan.
PERAN HABIT SEBAGAI MEDIATOR PENGARUH KESIAPAN TEKNOLOGI TERHADAP NIAT ADOPSI AI MAHASISWA Saputri, Ulfah Tika; Febrianti, Devi; Firza, Edy; Zulkifli; Rohimah, Sania Isti; Nurhalizah; Putra, M. Dwi
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17430361

Abstract

This study aims to analyze the effect of Technology Readiness (TR) on Intention to Adopt (IA) in completing complex assignments among vocational accounting students, with Habit as a mediating variable. This research employed a quantitative survey method with 500 accounting students from vocational higher education institutions in Palembang City as respondents. The data were analyzed using PLS-SEM. The results show that TR has a positive and significant effect on IA, and Habit also has a positive and significant effect on IA. In addition, Habit is proven to mediate the relationship between TR and IA. These findings highlight that technology readiness and habitual use of technology play an important role in supporting students’ intentions to adopt AI-based technology as a tool for completing complex assignments in the vocational education context. Keywords: Technology Readiness; Habit; and Intention to Adopt.
PENINGKATKAN NILAI DAN DAYA TAHAN JERUK MADU Firza, Edy; Amri, Darul; Oktarini, Kurnia Widya; Saputri, Ulfah Tika
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 2 No 2 (2024): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14642218

Abstract

Mayoritas warga Desa Lolo Kecil memiliki kebun jeruk. Tanaman jeruk yang dirawat dengan baik mampu menghasilkan satu ton jeruk dalam sebulan dari 250 batang jeruk. Hasil panen jeruk dijual secara langsung ke pedagang, hanya sebagian kecil dijual ke pembeli langsung. Ukuran jeruk akan menentukan harga jual Jeruk. Hasil panen jeruk yang melimpah dapat ditingkatkan nilainya dengan mengolah lebih lanjut begitu juga dengan daya tahan jeruk. Tim pengabdian berkolaborasi dengan mitra warga Desa Lolo Kecil untuk meningkatkan nilai ekonomis dan daya tahan jeruk. Pengolahan menjadi sirup jeruk mampu untuk meningkatkan nilai dan daya tahan jeruk.
MENDORONG LITERASI KEUANGAN UMKM MELALUI PEMANFAATAN APLIKASI SIAPIK BERBASIS WEBSITE Anugrah, Meilinda Dwi; Saputri, Ulfah Tika; Oktarini, Kurnia Widya; Febrianti, Devi; Firza, Edy
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 1 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

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

Abstract

Effective and efficient financial management is a crucial aspect in ensuring the sustainability of Micro, Small, and Medium Enterprises (MSMEs). One of the main challenges faced by MSME actors is the lack of understanding and skills in financial recording and reporting in accordance with accounting principles. This community service activity aims to improve the financial literacy and technical skills of the Wardrobe Rumaysha MSME in using the web-based SIAPIK application as a simple yet accurate financial recording tool. The method employed involves direct socialization and demonstration of the SIAPIK application, followed by hands-on assistance in its implementation. The results indicate that participants were able to understand the workflow of the application, input financial transactions independently, and generate simple digital financial reports. This initiative positively contributed to enhancing financial literacy among MSMEs, supporting transparency and accountability in business financial management..
Co-Authors Amri, Darul Anugrah, Meilinda Dwi Edy Firza Evada Dewata Dewata Febrianti, Devi Fitri Agustina Murramah, Ulfah Nurhalizah Oktarini, Kurnia Widya Putra, M. Dwi Putra, Muhammad Dwi Rohimah, Sania Isti Zulkifli