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All Journal Jurnal Pendidikan Akuntansi Indonesia Jurnal Riset Mahasiswa Akuntansi (JRMA) Journal of Accounting and Investment Jurnal Penelitian Pendidikan IPA (JPPIPA) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia Enrichment : Journal of Management MANDAR: Management Development and Applied Research Journal Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Disclosure: Journal of Accounting and Finance AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian dan Pengembangan Masyarakat Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Fairness Jurnal Akademi Akuntansi Indonesia Padang Atestasi : Jurnal Ilmiah Akuntansi
Suryani, Pesi
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Character Building dan Anti-corruption Education: Mampukah Menciptakan Branding, Perilaku Anti Koruptif dan Good Personality Calon Akuntan Berintegritas? Suryani, Pesi; Ginting, Rafles; Gaol, Lasando Lumban
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/axxwfq07

Abstract

This study aims to examine the role of character-building values and anti-corruption education in creating branding, anti-corruptive behavior, and integrity in prospective accountants. The research employs a qualitative method with a phenomenological approach to explore the experiences and perceptions of accounting lecturers and students. Data were collected through in-depth interviews, observations, and document analysis, including lesson plans (RPS), syllabi, assignments, and evaluations. The findings indicate that character building and anti-corruption values have been implemented in learning through various components, including lesson plans, syllabi, assignments, and evaluations. The program significantly enhances the branding of prospective accountants in the job market, fosters consistent anti-corruptive behavior, and develops strong personal integrity. However, challenges remain, such as the lack of integration of these values into the formal curriculum and limited training for lecturers. The implications of this study highlight the importance of integrating character building and anti-corruption values into all aspects of the accounting education curriculum. Continuous training for lecturers and students is also necessary to ensure the sustainability of these values.
Leadership and fraud: A phenomenological study in Bengkulu provincial government Suryani, Pesi; Gaol, Lasando Lumban
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.25079

Abstract

Research aims: This study aims to analyze the role of leadership in the prevention and detection of fraud in the Bengkulu Provincial GovernmentDesign/Methodology/Approach: The research method applied is a qualitative phenomenological approach, which allows for an in-depth exploration of subordinates' experiences and perceptions related to leadership and fraud. Data were collected through in-depth interviews, observations, and document analysis.Research findings: The findings indicate that transformational and transactional leadership styles play a significant role in fraud prevention. Leaders who adopt a transformational leadership style can enhance subordinates’ motivation and integrity through inspiration and idealized influence, while leaders with a transactional style focus on achieving targets through rewards and sanctions. The study also found that financial pressures, opportunities due to weaknesses in the internal control system, and rationalization of actions are the main factors driving fraud.Theoretical contribution/Originality: This research contributes to a holistic understanding of the interaction between leadership and fraud in the local government context and offers practical recommendations to improve the effectiveness of fraud prevention and detection through strengthening internal control systems, routine training, and adopting transformational leadership styles.Practitioner/Policy implication: The findings provide actionable insights for policymakers and practitioners in local government to strengthen fraud prevention efforts, which include enhancing leadership development programs, implementing stricter internal controls, and promoting ethical culture within the organizationResearch limitation/Implication: The study focuses on a single provincial government, which may limit the generalizability of the findings. Future research could be expanded to include multiple regions or sectors to provide broader insights into the relationship between leadership styles and fraud prevention.
Increasing learning interest in accounting students through the game simulation accounting cycle Suryani, Pesi; Daurrohmah, Wirajuang; Tantri, Sakina Nusarifa
Enrichment : Journal of Management Vol. 13 No. 5 (2023): December
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i5.1650

Abstract

There is a shift in the characteristics of Universitas Terbuka students from students who are already working or of mature age to the millennial generation and Generation Z. Inevitably, this encourages study programs to innovate according to the times, including the use of game simulations to increase student interest in learning, especially accounting study program students who come from Generation Z. The purpose of this study is to analyze the increase in student learning interest through game simulation. The object of this research is students of accounting study programs with semester 2-7 criteria. To find out the results of students' interests and responses using observation methods, pre-test and post-test assessments, and questionnaires. This study shows that using the game simulation accounting cycle increases student interest in learning and understanding the basics of accounting. The implication of this research is that the study program is able to innovate through innovative products to increase students' learning interest.
The implementation of digital-based accounting for fraud prevention at PNM Mekaar Syariah Ramadhan, Gamadi; Suryani, Pesi; Lumban Gaol, Lasando
Enrichment : Journal of Management Vol. 14 No. 1 (2024): April
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i1.1845

Abstract

The 2019 Fraud Survey in Indonesia published the three biggest types of fraud occurring in the country, including corruption at 64.4%, misuse of state or company assets at 28.9%, and financial reporting fraud at 6.7%. PNM, as a company operating in the financial sector, is also vulnerable to fraud. Based on data from the Anti-Fraud Strategy Implementation Report of PNM 2022 published on the Indonesia Stock Exchange, it is known that the Mekaar service experienced 6,163 cases of fraud. This situation prompted PNM to undergo transformation in transaction recording processes using digital-based accounting. Considering this phenomenon, researchers were interested in analyzing the impact of implementing digital-based accounting on fraud prevention at PNM Mekaar Syariah. This research method employs a simple linear regression analysis model with the assistance of SPSS V.27 software. The data collection process involved questionnaires directed at Back Office employees and Finance Administration Officers at PNM Mekaar Syariah. From the analysis conducted on fifty samples, it is found that the implementation of digital-based accounting has a positive and significant impact on fraud prevention at PNM Mekaar Syariah.
OPEN GOVERNMENT DAN KINERJA KEUANGAN DAERAH PEMERINTAH KABUPATEN BENGKULU TENGAH Suryani, Pesi; Robiansyah, Anton
Jurnal Riset Mahasiswa Akuntansi Vol. 10 No. 1 (2022): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 10 NOMOR 1 TAHUN 2022
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v10i1.6532

Abstract

Penelitian ini bertujuan untuk mengeksplore lebih dalam bagaimana peran prinsip-prinsip open government dalam mendorong kinerja keuangan daerah Pemerintah Kabupaten Bengkulu Tengah. Penelitian ini menggunakan metode kualitatif deskriptif dengan semi-structured interview. Kriteria informan dalam penelitian ini adalah aparatur sipil yang telah bekerja lebih dari lima tahun pada pemerintah Kabupaten Bengkulu Tengah dan terlibat langsung dalam pengelolaan keuangan daerah Kabupaten Bengkulu Tengah. Data dianalisis menggunakan analisis konten dengan bantuan Computer Assited Qualitative Data Analysis Software yaitu Nvivo 11. Hasil dari penelitian ini mengungkapkan bahwa penerapan prinsip-prinsip open government memiliki peran dalam peningkatan kinerja keuangan Pemerintah Daerah Kabupaten Bengkulu Tengah. Adanya partisipasi publik, akuntabilitas, transparansi dan integritas dari para aparatur pengelola keuangan daerah dapat mendorong tercapainya kinerja keuangan pemerintah daerah yang baik. Implikasi dari penelitian ini adalah agar Pemerintah Daerah Kabupaten Bengkulu Tengah dapat terus mengaplikasikan prinsip-prinsip open government dalam setiap pelaksanaan pemerintahan agar dapat meningkatkan kinerja keuangan daerah. Penelitian ini menggunakan pendekatan kualitatif untuk mendalami atau mengeksplore peran prinsip-prinsip open government dalam meningkatkan kinerja keuangan daerah. Sedangkan penelitian sebelumnya menggunakan metode kuantitatif sehingga informasi yang didapatkan hanya gambaran secara umum. Selain itu, penelitian menggunakan variable integritas sedangkan pada penelitian terdahulu hanya menggunakan variable partisipasi publik, transparansi dan akuntabilitas.
The analysis of BUMDes management and its contribution towards village genuine income: a study on BUMDes Pamsimas Sendang Sari Desa Kunir Suryani, Pesi; Daurrohmah, Eka Wirajuang
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): June 2023
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v4i1.826

Abstract

The study aimed at exploring deeply the business management and process of BUMDes Pamsimas Sendang Sari Desa Kunir and its contribution towards the village's genuine income (read: Pendapatan Asli Desa or PAD). The research used descriptive qualitative methodology with a semi-structured interview. The five informants of the research were the staff of the BUMDes PAMSIMAS as the chief, secretary, treasurer, and two field technicians. The data analyzed was assisted by Computer Assisted Qualitative Data Analysis Software such as Nvivo 11. The research result showed that in the business process, BUMDes Sendang Sari has not to get profited from the clean water distribution since the setting of clean water tariffs below market prices, lack of public awareness to pay monthly fees, the existence of a village head program that makes clean water free for all public facilities without any subsidy, and the existence of a tax on water wells in Kabupaten Demak. Therefore, the BUMDes Sendang Sari is still unable to contribute to the PAD of Desa Kunir, however, the social impact has been felt by residents with the distribution of clean water to residents' homes. This research only focuses on business processes and has not looked at other factors that can affect the BUMDes performance. The research contribution of each of the village governments is as input for the management to fix the BUMDes Sendang Sari thus able to optimize the roles of the BUMDes in contributing towards the village's genuine income.
Analysis of relaxation of local government budgeting on the achievement of the Bengkulu City government’s key performance indicators during the covid-19 period Suryani, Pesi; Gaol, Lasando Lumban; Daurrohmah, Eka Wirajuang
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): June 2023
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v4i1.843

Abstract

This study explores the impact of relaxation on the Bengkulu City local government budget during the Covid-19 period on key performance indicators. This study used a qualitative approach with documentary methods and interviews at the Regional Financial and Asset Management Agency and the Health Office involving Budget Users, PPTK, Treasurer, and financial management staff as informants. The data analysis used is a content analysis using the Nvivo software. There are two findings in this research, the first is that budget reallocation during the pandemic can affect the achievement of the Main Performance Indicators of Regional Apparatus Organizations which have indicators of financial ratios, such as the Regional Finance and Asset Management Agency. Financial indicators, such as financial ratios and PAD, have declined due to the weakening economy, decreased tax revenue during the pandemic, and budget reallocations. However, the budget reallocation during the pandemic was not directly affected by the Main Performance Indicators of Regional Apparatus Organizations that do not use financial indicators such as the Health Service. Where the two KPI indicators of the Bengkulu City Health Service were all achieved according to the targets set. The implications of this research are as input to the Bengkulu City Government related to refocusing and reallocating the budget so that it can still achieve the main performance indicators.
PENGARUH PARTISIPASI PUBLIK, AKUNTABILITAS, TRANSPARANSI DAN INTEGRITAS TERHADAP KINERJA KEUANGAN KABUPATEN BENGKULU TENGAH Suryani, Pesi
JURNAL FAIRNESS Vol. 9 No. 1 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.569 KB) | DOI: 10.33369/fairness.v9i1.15220

Abstract

This study aims to examine the influence of public participation, accountability, transparency and integrity to the regional financial performance of Central Bengkulu District. Populations in this study are all financial managers that exist in the organization of regional government of Central Bengkulu District, where there are 38 organizations of regional devices. While the sample in this study is based on purposive judgement sampling method, where researchers have determined some previous criteria.The result of this research showed that public participation, accountability and integrity have a positive effect on the regional financial performance of Central Bengkulu District. While transparency hasn’t effect on the regional financial performance of Central Bengkulu District.That findings imply that the district government of Central Bengkulu should be maintained and improved the level of public participation, accountability, transparency and integrity of local financial management in order to improve its financial performance.
Peningkatan Pemasaran dan Packaging Telur Asin Pedas melalui E-Commerce di Pontang, Kabupaten Serang Suryani, Pesi; Prasetiyo, Yudhi; Nugraheni, Novita; Firman, Antares; Sriati Rachman, Ace; Wahyu , Milde
Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 4 No. 2 (2024): Vol.4 No.2, April 2024
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/society.v4i2.576

Abstract

Peningkatan signifikan dalam penjualan produk dapat dikaitkan dengan peningkatan strategis pada kemasan, faktor kunci yang meningkatkan nilai produk dan daya tarik pelanggan. E-commerce muncul sebagai platform bisnis yang krusial, memanfaatkan aplikasi online dan situs web untuk aktivitas jual-beli, dengan demikian memperluas dan diversifikasi saluran distribusi produk. Kegiatan Pengabdian kepada masyarakat UT, dirancang untuk memberdayakan Usaha Mikro, Kecil, dan Menengah (UMKM) di komunitas produsen telur asin pedas di Kecamatan Pontang, Kabupaten Serang. Tujuannya agar mampu membuat kemasan yang menarik untuk produk telur asin pedas, memberikan peluang kepada produsen UMKM untuk memperluas jangkauan pasar mereka, dan menyampaikan pengetahuan tentang pentingnya kemasan dan pemasaran online untuk meningkatkan penjualan produk. Dilaksanakan di komunitas UMKM Produsen Telur Asin Pedas di Kecamatan Pontang, program ini menghasilkan peningkatan kesadaran dan pengetahuan di kalangan praktisi tentang peran kritis kemasan dan pemasaran online dalam perluasan bisnis. Dengan menggunakan metode seperti diskusi, pelatihan, penyediaan modul, dan pembimbing, program ini berdampak positif pada antusiasme komunitas UMKM untuk mendapatkan pengetahuan dan meningkatkan keterampilan kewirausahaan. Ini tercermin dalam penerapan kemasan menarik dan adopsi strategi pemasaran online melalui platform e-commerce, mendorong pertumbuhan dan kesuksesan bisnis mereka.
Examining Indonesian Accountants’ Dark Triad, Subjective Norm, and Peers’ Behavior in Influencing Their Ethical Intention Norhamida, Hana; Tantri, Sakina; Suryani, Pesi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.527

Abstract

Among the unpleasant human traits that have been introduced by researchers in the psychology literature is the Dark Triad. The Dark Triad are three characteristics that correlate with each other and attract attention in the empirical realm, namely Machiavellianism, Psychopathy and Narcissism (Machiavellianism, Psychopathy, and Narcissism). This study examines the ethical model of accountants in Indonesia. This study aims to investigate the effect of dark triad (which consists of Machiavellianism, narcissism, and psychopathy) and subjective norm toward perceived peers’ behavior and ethical intention. The method used in this study is quantitative method with survey as the data collection method. Using questionnaire, the data of this study were collected from 68 participants. This study used moderated regression analysis to analyze the data. The findings of this study indicate that dark triad does not significantly affect perceived peers’ behavior but significantly affects unethical intention. Meanwhile, subjective norm has a significant effect on perceived peers’ behavior but does not significantly affect unethical intention. This study also reveals that perceived peers’ behavior has a significant influence on unethical intention. This research provides benefits as literature contributor that describes the profile of Indonesian accountants according to personality theory and subjective norms, as well as how personality and subjective norms can shape characters that affect perceptions of unethical behavior, intentions to take unethical actions in decision making.
Co-Authors Agus Prasetyo Agustin, Fira Al Rasyid, Muhamad Harun Anisa Rahmawati Arianto, Levana Andaiaanti Daurrohmah, Eka Wirajuang Daurrohmah, Wirajuang Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Firman, Antares Gaol, Lasando Lumban Hadiwidjaja, Rini Dwiyani Krist Setyo Yulianto Kuswanti, Eko Marpaung, Chandra R. S Norhamida, Hana Nugraheni, Novita Oktari, Vivi Pramesti, Kyeszhya Arnellita Prasetiyo, Yudhi Puspitasari, Nindya Farah Dwi Rafles Ginting Rahmawati, Seli Ramadhan, Gamadi Robiansyah, Anton Sakina Nusarifa Tantri Sari , Isti Diana Sihombing, Natanael Sriati Rachman, Ace Sukatmi, Sri Tantri, Sakina Wahyu , Milde Zuhroh, Shufia