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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) Indonesian Journal of Business Analytics (IJBA) Indonesian Research Journal on Education El-Mujtama: Jurnal Pengabdian Masyarakat Journal Of Economic Sciences (Ekuisci) Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital
Salta, Salta
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Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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DETERMINAN KECENDERUNGAN KECURANGAN AKUNTANSI DI KOPERASI DALAM PERSPEKTIF FRAUD HEXAGON Manihuruk, Bunga Sinta Mariani; Nurhayati, Enung; Salta, Salta
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 2 (2024): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v10i2.10399

Abstract

The purpose of this study is to analyze the influence of financial pressure, leadership style, effectiveness of internal control, organizational culture, position, and collusion on the tendency of accounting fraud. The population in this study were the administrators of savings and loan service cooperative units in Kuningan Regency, totaling 165 administrators. The sample in this research was 120 cooperatives administrators. The data analysis technique in this research uses Partial Least Square- Structural Equation Modeling (PLS SEM). The results of this research indicate that financial pressure, position, and collusion have a significant positive effect on the tendency of accounting fraud. Meanwhile, leadership, organizational culture and the effectiveness of internal control have a negative effect significant on the tendency of accounting fraud. Keywords: Financial Pressure, Organizational Culture, Position, Collusion, Leadership, Effectiveness of Internal Control, Tendency of Accounting Fraud.
The Effect of Internal Control, Human Resource Competence, Audit Activities on the Effectiveness of the Use of Village Funds Maruwah, Intan Nur; Putri, Adinda Felisa; Rosnidah, Ida; Salta, Salta
Jurnal Ekuisci Vol 3 No 1 (2025): Vol 3 No 1 September 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i1.836

Abstract

Background. The performance of village officials in managing the village budget has a significant impact on the effective utilization of village funds. Indonesian: According to Law No. 16 of 2019 from the Ministry of Villages, Development of Disadvantaged Regions, and Transmigration of the Republic of Indonesia, programs or activities related to the empowerment and development of village communities are prioritized when using all village funds. Aims. The purpose of this study is to investigate the impact of internal control, human resource competence, and audit practices on the effectiveness of village funds utilization in Village X, District X, Majalengka Regency. The efficiency of village funds is a dependent variable that is analyzed, while internal control, human resource competence, and audit activities are independent factors that are examined. Methods. This study uses a quantitative methodology. Approximately 100 households were given questionnaires to complete, allowing for the collection of data. The impact of independent and dependent factors on the efficiency of village budget utilization was then determined using multiple regression analysis to test the data. Result. The findings show that the efficiency of village budget utilization is significantly influenced by internal control, human resource competence, and audit activities. To expand our understanding of the relationships between the variables that have been studied. Conclusion. The results of this research will help village officials in improving the quality of their performance, for local governments are expected to be able to support by providing resources that have special competencies in their respective fields. Implementation. This research adds to the global understanding of best practices in public financial management at the local level, particularly in developing countries with similar village fund schemes
Analisis Kinerja Keuangan Perusahaan Transportasi yang Terdaftar di BEI Sebelum dan Sesudah adanya Peristiwa Covid-19 di Indonesia Salta, Salta; Sulistiawati, Sulistiawati
Indonesian Research Journal on Education Vol. 4 No. 4 (2024): irje 2024
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v4i4.1321

Abstract

Penelitian ini bertujuan untuk mengetahui terdapat perbedaan atau tidak terdapat perbedaan rasio profitabilitas dengan indikator Return On Asset (ROA) dan Return On Equity (ROE), rasio solvabilitas diukur berdasarkan Debit To Asset Ratio (DAR), dan rasio likuiditas dengan indikator Current Ratio (CR) sebelum dan sesudah adanya peristiwa COVID-19 di Indonesia. Populasi dalam penelitian ini adalah perusahaan transportasi yang terdaftar di Bursa Efek Indonesia perode 2019-2020 yang berjumlah 48 perusahaan. Metode pengambilan sampel yang digunakan ialah purposive sampling, yaitu sampel yang digunakan dalam penelitian ini harus memenuhi kriteria sampel dan diperoleh sebanyak 42 perusahaan yang menjadi sampel dalam penelitian ini. Teknik analisis statistik yang digunakan wilcoxon signed rank test. Hasil penelitian menunjukan bahwa terdapat perbedaan rasio profitabilitas dan rasio sovabilitas sebelum dan sesudah adanya peristiwa Covid-19 di Indonesia, sedangkan pada rasio likuiditas tidak terdapat perbedaan sebelum dan sesudah adanya peristiwa Covid-19 di Indonesia.
Pelaksanaan KRPL dalam Meningkatkan Ketahanan Pangan di Kelurahan Cipari Kecamatan Cigugur Kabupaten Kuningan Aldiansyah, Rizky; Ayuda, Wahyu; Wijaya, Nanda Sukma; Salta, Salta
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 4 No. 6 (2024): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v4i6.5227

Abstract

Sustainable Food Home Area (KRPL) is a concept that utilizes the yard around the house with varios types of plants. So that people get the benefits of getting food independently, can fulfill nutrition, and provide additional income independently. The purpose of this research is to find out how food availability and find out how to improve household food security in Cipari Village, Cigugur District, Kuningan Regency. The implementation of the Sustainable Food Home Area program begins with the search for raw materials to make a plant such as polybags, soil, rice husks, cow dung, and chili seeds, then proceed with the process of mixing planting media, namely soil, dried cow dung, and rice husks after mixing the plant media, then inserting the planting media into the polybag and inserting chili seeds into the polybag that has been filled by the planting media. The result of this program is that there are 200 plant seeds that were successfully made and successfully distributed to Cipari Village residents, especially in the Sukasari Rw 01, Rt 04 environment. The Sustainable Food Home Area Program is a program that can increase food security in every home in the Sukasari environment, especially Rt 04 and in this work program we can produce a product in the form of chili plant seeds.  
PENERAPAN ALAT PEMBAKARAN SAMPAH DARI DRUM SEBAGAI SOLUSI PENGELOLAAN SAMPAH DI DESA CIRAHAYU Elisya, Dilla; Wulandari, Syifa Auliana; Salta, Salta
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 2 No. 3 (2025): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

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

Abstract

Permasalahan sampah masih menjadi isu global dan nasional akibat meningkatnya timbulan sampah serta rendahnya kesadaran pengelolaan di masyarakat. Di Desa Cirahayu, tumpukan sampah rumah tangga yang dibakar terbuka menimbulkan polusi udara dan gangguan kesehatan. Kegiatan ini bertujuan memberikan solusi praktis melalui penerapan alat pembakaran sampah berbasis drum incinerator modifikasi dua lapis yang ramah lingkungan dan mudah diterapkan. Metode yang digunakan adalah pendekatan partisipatif berbasis Community-Based Action Research (CBAR) dengan lima tahapan: persiapan, perancangan alat, sosialisasi, implementasi, serta evaluasi. Alat dibuat dari drum bekas berkapasitas 200 liter dengan sistem ventilasi oksigen dan lapisan termal untuk meningkatkan efisiensi pembakaran. Hasil uji lapangan menunjukkan bahwa alat mampu mengurangi volume sampah hingga 65–70% dalam waktu sekitar 40 menit per siklus, dengan residu abu halus dan asap tipis. Kegiatan ini juga meningkatkan kesadaran masyarakat terhadap pengelolaan sampah berkelanjutan. Penerapan teknologi tepat guna ini terbukti efektif, murah, dan dapat direplikasi di tingkat rumah tangga atau komunitas desa untuk mendukung lingkungan bersih dan sehat
The Effect of Competence, Integrity, Independence, Objectivity, on Audit Quality with the Moderating Variable of Risk-Based Auditing Wati, Sinta; Puspitadewi, Andini; Dwiva, Sri Anna; Salta, Salta
Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i2.8727

Abstract

This study aims to determine and analyze the effect of competence, integrity, independence, objectivity, on audit quality with risk-based audit moderation variables at the Kuningan Regency Inspectorate. This research is quantitative research. The data used is primary data with a data collection method in the form of a questionnaire. The research data was processed using the IBM SPSS Statistics 26 program with a sample of 53 respondents. The results showed that auditor competence had no significant effect on audit quality. Meanwhile, auditor integrity, auditor independence and auditor objectivity have a significant effect on audit quality. Risk-based audit moderation variables are unable to moderate auditor competence, auditor integrity, auditor independence and auditor objectivity on audit quality.
Factors that Influence Auditor Switching in Banks Listed on the BEI Doni Prayoga; Akbar, Maulana; Salta, Salta
Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i2.8729

Abstract

The aim of this research is to examine the impact of going concern audit opinion, financial distress, company complexity, institutional ownership, and company size on auditor switching. And in this research we also added a moderating variable, namely audit fees, to test the role of audit fees in moderating the relationship between factors that influence auditor switching. This research focuses on bank companies listed on the Indonesia Stock Exchange in 2019-2022. The data collection technique uses a purposive sampling method with a total of 164 data, taken from 41 banks listed on the Indonesia Stock Exchange. This research uses multiple linear regression analysis techniques and interaction tests or MRA (Moderated Regression Analysis). This calculation analysis was carried out with the help of SPSS software. The research results show that going concern audit opinion has a positive effect on auditor switching, while company complexity has a negative effect on auditor switching. However, factors such as financial distress, institutional ownership and company size have no influence on auditor change. Apart from that, the size of the audit fee does not moderate the relationship between the factors that influence a company's decision to change auditors.
The Influence of Professionalism, Locus of Control, Emotional Intelligence and Professional Ethics on BPR Audit Quality with Ambiguity as a Moderator Dina Safitri; Rohmah, Siti; Salta, Salta
Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i2.8730

Abstract

As an independent party, auditors have the opportunity to improve the quality and reliability of company financial reports that are used by stakeholders in making decisions. Against this background, incidents relating to the accounting profession from an audit quality perspective are increasing. Incidents often occur with test objects due to the inspector's incompetence. The loss of public trust in the accounting profession is an indication of the loss of AI's strict internal audit concept and a weak governance system. This research aims to determine how professionalism, locus of control, emotional intelligence, and professional ethics influence audit quality. auditors who participated in this research working in BPR Region III in Cirebon, West Java, were used as respondents. The resulting sample consisted of 49 of the 83 research topics selected to represent BPR researchers. The results show problems with normality, multicollinearity, and autocorrelation in the classical assumption test, which consists of normality, multicollinearity, and heteroscedasticity tests using a one-stage multivariate model. The remainder is influenced by other invisible variables, with a total influence of 0.598 or 59.8%.  
Co-Authors AKBAR, MAULANA Aldiansyah, Rizky Ayuda, Wahyu Dina Safitri Doni Prayoga Dwiva, Sri Anna Elisya, Dilla Enung Nurhayati, Enung Ida Rosnidah Manihuruk, Bunga Sinta Mariani Maruwah, Intan Nur Puspitadewi, Andini Putri, Adinda Felisa Siti Rohmah Sulistiawati Sulistiawati Wati, Sinta Wijaya, Nanda Sukma Wulandari, Syifa Auliana