Articles
<![CDATA[EXAMINING PLAGIARISM IN ACCOUNTING ONLINE DISTANCE EDUCATION: DOES RELIGIOSITY MATTER? ]]>
<![CDATA[Tantri, Sakina Nusarifa]]>;
<![CDATA[Norhamida, Hana]]>;
<![CDATA[Suryani, Pesi]]>
<![CDATA[ Jurnal Pendidikan Akuntansi Indonesia Vol. 22 No. 1 (2024): Jurnal Pendidikan Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Negeri Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21831/jpai.v22i1.70419
<![CDATA[Online and distance education has an increasing interest among higher education, especially in Indonesia. Plagiarism is one of academic dishonesty cases that arise in the online and distance education. This study aimed at examining actual plagiarism among students in online distance education in accounting program by investigating the impact of intention to plagiarize as an independent variable and religiosity as a moderating variable. This study used quantitative method and the data was collected using a survey through 249 accounting online distance education students. The sampling technique used in this study was purposive random sampling. Moderated Regression Analysis was implemented to test the hypothesis of this study. This study found that intention to plagiarize has a positive impact on actual plagiarism, while religiosity has a negative impact on intention to plagiarize and actual plagiarism. For the moderating effect, it is found that religiosity moderates the influence of intention to plagiarize on actual plagiarism. This study implies that students should develop their religiosity and it is important for online distance higher education institutions, especially in accounting program, to improve the curriculum that can increase the religious value to the students to minimize plagiarism. Keywords: religiosity, intention to plagiarize, plagiarism, online distance education]]>
<![CDATA[Berperankah Audit Internal Dalam Pencegahan Fraud: Studi Pada Perusahaan Konstruksi PT. LPS ]]>
<![CDATA[Arianto, Levana Andaiaanti]]>;
<![CDATA[Suryani, Pesi]]>;
<![CDATA[Kuswanti, Eko]]>
<![CDATA[ Disclosure: Journal of Accounting and Finance Vol. 3 No. 2 (2023) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Curup ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29240/disclosure.v3i2.8360
<![CDATA[The role of A good internal audit in a company can increase control over the possibility of fraud and increase company value, therefore internal audit must have the competence and professionalism to carry out its duties and functions properly. This study aims to determine the role of internal audit in preventing fraud at a construction company in Surabaya. This study used a qualitative research method with a descriptive approach with semi-structured interviews. In this study, the authors used data sources obtained from primary and secondary data. Primary data is in the form of data obtained directly through interviews which are then processed by the author while secondary data is data from various existing sources. The general problem that usually occurs within the company is that there are still cases of fraud that can threaten business continuity. Fraud can be committed by external parties or internal parties only for the sake of profit. When an internal audit can carry out its role properly, the possibility of fraud can be prevented. The results of this study indicate that there is still a problem of fraud, namely the weak role of internal audit in the company, causing losses.]]>
<![CDATA[Menelaah Penilaian Kinerja Keuangan Pemerintah Daerah Melalui Laporan Realisasi Anggaran: Studi Pada Pemerintah Daerah Kota Bogor Tahun 2019-2021 ]]>
<![CDATA[Hidayati, Nor]]>;
<![CDATA[Gaol, Lasando Lumban]]>;
<![CDATA[Suryani, Pesi]]>
<![CDATA[ Disclosure: Journal of Accounting and Finance Vol. 3 No. 2 (2023) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Curup ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29240/disclosure.v3i2.8361
<![CDATA[The purpose of this study was to determine the financial performance of the Bogor City Government through analysis of the 2019-2021 budget realization report. The method applied is a descriptive quantitative approach using the level of efficiency and effectiveness as its evaluation parameters. The results of the analysis of the Bogor City Government Realization Report revealed that financial performance in the 2019-2021 range showed variations, with the average expenditure budget efficiency level reaching 89.97%. With these criteria, it can be concluded that the government has been able to manage the expenditure budget with an adequate level of efficiency, showing good ability in this regard. The level of effectiveness of the Bogor City Original Revenue (PAD) during the 2019-2021 period reached an average of 113.20%, which can be categorized as very effective. Although there was a decrease in 2020, the figure was still in the highly effective category with a percentage exceeding 100%. This indicates that the Bogor City Regional Government has been very successful in achieving the Regional Original Revenue revenue target.]]>
<![CDATA[Desa Yang Mandiri: Pengelolaan Keuangan Desa di Kecamatan Balige ]]>
<![CDATA[Gaol, Lasando Lumban]]>;
<![CDATA[Suryani, Pesi]]>;
<![CDATA[Marpaung, Chandra R. S]]>;
<![CDATA[Sihombing, Natanael]]>
<![CDATA[ MANDAR: Management Development and Applied Research Journal Vol 6 No 2 (2024): Periode Juni ]]>
Publisher : <![CDATA[Universitas Sulawesi Barat ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31605/mandar.v6i2.3848
<![CDATA[Penelitian ini mengevaluasi pengelolaan keuangan desa dengan fokus pada aspek transparansi dan efektivitas, menggunakan studi kasus di Kecamatan Balige, Sumatera Utara. Tujuan utama dari penelitian ini adalah untuk mengidentifikasi dan menganalisis faktor-faktor yang mempengaruhi praktik pengelolaan keuangan desa yang efisien dan transparan. Metode yang digunakan adalah survei dengan kuesioner yang didistribusikan kepada 168 aparatur desa di 29 desa, yang data tersebut dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa kapasitas aparatur desa, kualitas pengawasan oleh Badan Permusyawaratan Desa (BPD), dan partisipasi masyarakat secara signifikan berkontribusi terhadap peningkatan transparansi dan efisiensi dalam pengelolaan keuangan desa. Selain itu, pemanfaatan teknologi informasi terbukti sebagai pemoderasi penting yang meningkatkan efektivitas pelatihan, pengawasan, dan partisipasi masyarakat dalam pengelolaan keuangan. Studi ini menyarankan adopsi praktik terbaik melalui pelatihan yang lebih efektif, penggunaan teknologi audit digital, dan peningkatan partisipasi masyarakat dalam proses pengambilan keputusan keuangan untuk memperkuat integritas dan akuntabilitas pengelolaan keuangan desa.]]>
<![CDATA[Kebijakan Pemerintah Sebagai Katalis ]]>
<![CDATA[Lumban Gaol, Lasando]]>;
<![CDATA[Suryani, Pesi]]>;
<![CDATA[Zuhroh, Shufia]]>
<![CDATA[ Jurnal Akademi Akuntansi Indonesia Padang Vol. 4 No. 1 (2024): April ]]>
Publisher : <![CDATA[LPPM Akademi Akuntansi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31933/yzx4hq04
<![CDATA[Penelitian ini mengeksplorasi pengaruh kualitas sumber daya manusia, penggunaan teknologi informasi (TI), serta kepemimpinan dan komitmen organisasi terhadap kinerja Kementerian Agama, dengan kebijakan dan peraturan pemerintah sebagai variabel moderasi. Penelitian dilakukan terhadap 93 responden dari 42 unit di lingkungan Kementerian Agama Kota Medan, dengan menggunakan purposive sampling. Data dikumpulkan melalui kuesioner, wawancara, observasi, dan analisis dokumen, kemudian dianalisis menggunakan regresi linier sederhana dan berganda. Hasil penelitian menunjukkan bahwa kepemimpinan dan komitmen organisasi mempunyai pengaruh marginal yang signifikan terhadap kinerja, sedangkan kualitas sumber daya manusia dan penggunaan TI tidak signifikan. Kebijakan dan peraturan pemerintah mempunyai pengaruh yang signifikan, namun tidak terdapat interaksi yang signifikan antara variabel independen dengan kebijakan/peraturan. Kesimpulannya menekankan pentingnya kebijakan dan peraturan pemerintah, serta perlunya pengembangan komitmen kepemimpinan dan organisasi untuk meningkatkan kinerja. Penelitian ini memberikan wawasan teoritis dan pedoman praktis bagi Kementerian Agama dan lembaga pemerintah lainnya dalam strategi peningkatan kinerja]]>
<![CDATA[Mendorong Kewirausahaan Mahasiswa: Program Pendampingan Pengembangan Usaha ‘Jaemur Crispy’ ]]>
<![CDATA[Suryani, Pesi]]>;
<![CDATA[Daurrohmah, Eka Wirajuang]]>;
<![CDATA[Gaol, Lasando Lumban]]>;
<![CDATA[Puspitasari, Nindya Farah Dwi]]>;
<![CDATA[Robiansyah, Anton]]>;
<![CDATA[Rahmawati, Anisa]]>;
<![CDATA[Yulianto, Krist Setyo]]>;
<![CDATA[Oktari, Vivi]]>
<![CDATA[ AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 3 (2024): DECEMBER 2024 ]]>
Publisher : <![CDATA[Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59431/ajad.v4i3.401
<![CDATA[This community service activity focuses on developing the micro-enterprise, Jaemur Crispy, managed by Anisa Rahmawati, a university student. The main issues faced are the lack of knowledge in business management and marketing. The purpose of this activity is to improve managerial and marketing skills through intensive mentoring. The method used is a participatory approach, which includes training, group discussions, and direct mentoring in business management. The results of this activity show a significant increase in sales, with a 30% rise during the first three months after the training, along with improvements in business management and a growing entrepreneurial awareness among students. Additionally, this program successfully fostered local leaders capable of driving social change within their community. Thus, this activity provides a sustainable positive impact on entrepreneurial development within the student environment.]]>
<![CDATA[The role of leader's morality and organizational conduciveness in preventing fraud in the public sector ]]>
<![CDATA[Riyani, Etik Ipda]]>;
<![CDATA[Daurrohmah, Eka Wirajuang]]>;
<![CDATA[Suryani, Pesi]]>
<![CDATA[ Enrichment : Journal of Management Vol. 14 No. 4 (2024): October: Management Science And Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35335/enrichment.v14i4.2043
<![CDATA[Fraud is a significant issue in public administration, undermining trust, and efficiency in government operations. In Indonesia, particularly in the Bengkulu Provincial Government, instances of fraud have raised concerns about the effectiveness of existing prevention mechanisms. Understanding the factors that influence fraud prevention is crucial for improving governance and fostering accountability. This study aims to explore the role of leaders' morality and organizational conduciveness in preventing fraud within the Bengkulu Provincial Government. Using a qualitative approach with a descriptive phenomenology method, this research involved in-depth interviews with employees from various government institutions in Bengkulu Province. Data were collected through purposive sampling and analyzed using content analysis with Nvivo software. The research results show that high leader morality and a conducive organizational culture play a significant role in preventing fraud. Leaders with integrity create an ethical and transparent work environment, while an organizational culture that supports open communication, teamwork, and a strong internal control system helps reduce the risk of fraud. The organization's commitment to implementing strict rules and providing consultation spaces also contributes to strengthening fraud prevention mechanisms]]>
<![CDATA[Toxic leadership and its impact on organizational culture: auantitative study on millenial lecturers ]]>
<![CDATA[Tantri, Sakina Nusarifa]]>;
<![CDATA[Norhamida, Hana]]>;
<![CDATA[Suryani, Pesi]]>
<![CDATA[ Enrichment : Journal of Management Vol. 14 No. 5 (2024): December: Management Science And Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35335/enrichment.v14i5.2106
<![CDATA[At present, a significant number of individuals in the education sector belong to the millennial generation. This generation is crucial for the future development of the education field. This study seeks to explore the effects of toxic leadership on organizational culture, specifically through the perceptions of millennials in higher education institution. Utilizing a quantitative approach, the research gathers primary data via online survey questionnaire. The analysis is conducted using linear regression. A key innovation of this study is that it is focusing on the views of millennial educators concerning toxic leadership and its impact on organizational culture in higher education in Indonesia, since there are lack of literatures in similar topic. As a result, toxic leadership found to negatively impacts organizational culture in higher education institution, based on millenials’ perspectives. The outcomes of this research are anticipated to contribute valuable insights to the existing literature on leadership culture and the dynamics of educational organizations in Indonesia]]>
<![CDATA[Strategi Anti-Fraud Dalam Akuntabilitas Pengelolaan Dana Desa Wisata di Bali ]]>
<![CDATA[Suryani, Pesi]]>;
<![CDATA[Gaol, Lasando Lumban]]>
<![CDATA[ Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 1 (2025): Artikel Riset Januari 2025 ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36778/jesya.v8i1.1957
<![CDATA[Penelitian ini bertujuan untuk menggali Strategi Anti-Fraud dalam kaitannya dengan Akuntabilitas Pengelolaan Dana Desa Wisata di Bali. Dengan menerapkan prinsip-prinsip utama akuntansi dan pendekatan preventif terhadap kecurangan, inisiatif ini tidak hanya memperkuat integritas pengelolaan dana tetapi juga memberikan landasan kokoh untuk pembangunan yang berkelanjutan. Studi ini menggunakan metode kualitatif dengan pendekatan fenomenologi, melibatkan sembilan desa wisata di Bali dan informan dari perangkat desa wisata. Hasil penelitian menunjukkan bahwa penerapan transparansi, akuntabilitas, nilai-nilai budaya lokal, serta sistem pencegahan telah efektif dalam mencegah praktik kecurangan akuntansi dalam pengelolaan keuangan desa wisata. Temuan ini menawarkan kontribusi penting bagi pengelola desa wisata dan pembuat kebijakan dalam meningkatkan pengelolaan keuangan yang transparan dan bertanggung jawab di sektor pariwisata lokal Bali.]]>
<![CDATA[Integritas Sebagai Kunci: Menilai Peran Audit APIP Dalam Deteksi Fraud ]]>
<![CDATA[Suryani, Pesi]]>;
<![CDATA[Gaol, Lasando Lumban]]>
<![CDATA[ Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 1 (2025): Artikel Riset Januari 2025 ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36778/jesya.v8i1.1958
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh kompleksitas tugas dan keahlian audit terhadap kemampuan Aparat Pengawasan Intern Pemerintah (APIP) dalam mendeteksi kecurangan, dengan integritas sebagai variabel moderasi. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan kausal dan desain cross-sectional. Data dikumpulkan melalui survei dengan kuesioner yang melibatkan 57 auditor di lingkungan Pemerintah Provinsi Sumatera Utara. Analisis dilakukan menggunakan regresi linier berganda dan moderasi untuk menguji hubungan antar variabel. Hasil penelitian menunjukkan bahwa keahlian audit berpengaruh positif signifikan terhadap pendeteksian fraud, sementara kompleksitas tugas berpengaruh negatif signifikan. Selain itu, integritas terbukti memperkuat hubungan antara keahlian audit dan kompleksitas tugas dengan pendeteksian fraud. Penelitian ini memberikan kontribusi dalam memperkuat peran APIP dalam meningkatkan tata kelola pemerintahan yang baik melalui pendeteksian kecurangan yang lebih efektif.]]>
