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All Journal Jurnal Akuntansi dan Pajak JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Journal of Information System, Applied, Management, Accounting and Research Jurnal Pengabdian Dharma Laksana JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Barelang Abdimisi Jurnal PADMA: Pengabdian Dharma Masyarakat Jurnal Puan Indonesia Jurnal Pengabdian Masyarakat Ekonomi, Manajemen dan Akuntansi (JPMEMA)
Yunita Kurnia Shanti
Universitas Pamulang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PENGARUH TEMUAN AUDIT, OPINI, TINDAKLANJUTI HASIL AUDIT TERHADAP TINGKAT KORUPSI DI KEMENTERIAN/LEMBAGA Eva Novita Sari Naibaho; Yunita Kurnia Shanti
JURNAL AKUNTANSI BARELANG Vol 6 No 1 (2021): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v6i1.4557

Abstract

The purposes of this research is to analyze the influence of government auditing result such as audit finding, opinion, post-audit rectification effort to the level corruption of government department/institution in 2016 - 2019. The population in this study was audit results and overview of semester examination results of Badan Pemeriksaan Keuangan and annual report Komisi Pemberantas Korupsi. The sampling method uses purposive sampling, based on criteria sample. The number of samples 36 in 4 years observation. The data analysis method uses mutiplier regresi linear. The results of the study show that partially audit finding, audit opinion, and post-audit rectification effort has effect on corruption level in government department/institution. Simultaneously, these variables have significant influence on corruption level. This show that audit results can be uses as references to find indication of froud,especially corruption in government department/institution.
PENGARUH KOMITMEN ORGANISASI DAN TINGKAT KECURANGAN TERHADAP INTENSI MELAKUKAN WHISTLE BLOWING DENGAN SIFAT MACHIAVELLIAN SEBAGAI PEMODERASI Yunita Kurnia Shanti
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5692

Abstract

This study aims to examine the effect of organizational commitment and the level of fraud on the intention to do wishtle blowing with Machiavellian nature as a moderator at PT Jaya Konstruksi Manggala Pratama, Tbk. The population in this study were all permanent employees who worked at PT Jaya Konstruksi Manggala Pratama, Tbk as many as 45 people. The sampling method using a saturated sample, namely the use of the entire population without having to draw a research sample as the unit of observation, is referred to as the saturated or census technique. The number of questionnaires as many as 45 were distributed and obtained a sample of 32 respondents who returned and could be tested. Methods of data analysis using multiple linear regression and MRA. The results of this study indicate that organizational commitment has a significant effect on the intention to do whistle blowing. The two levels of fraud have no effect on the intention to do whistle blowing. The three organizational commitments and the level of fraud simultaneously affect the intention to do whistle blowing. The four Machiavellian traits are not able to moderate the effect of organizational commitment on the intention to do whistle blowing. The five Machiavellian traits are not able to moderate the influence of the level of fraud on the intention to do whistle blowing. The six Machiavellian traits are able to moderate the effect of organizational commitment and the level of fraud simultaneously on the intention to do whistle blowing. This shows that the large or small value and form of existing fraud still needs to be reported as an action that can harm the company in the short and long term, regardless of whether the individual expects a reward in the form of money or the like but rather on loyalty and commitment to the organization.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FRAUDULENT FINANCIAL STATEMENT DENGAN PERSPEKTIF FRAUD DIAMOND Susi Sih Kusumawardhany; Yunita Kurnia Shanti
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5691

Abstract

Penelitian ini bertujuan untuk menguji dan memperoleh bukti secara empiris mengenai analisis factor-faktor yang mempengaruhi Fraudulent Financial Statement dengan perspektif Fraud Diamond pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2018-2020. Jenis penelitian ini adalah kuantitatif dengan metode penentuan sampel adalah metode purposive sampling, diperoleh 79 perusahaan yang dijadikan sampel penelitian dengan pengamatan selama 3 (tiga) tahun, sehingga total observasi adalah sebanyak 237 laporan keuangan yang telah diaudit. Dari data tersebut terdapat 54 data yang dioutlier, jadi total keseluruhan data sebanyak 183 data. Pengolahan data dengan menggunakan eviews versi 9. Hasil penelitian ini menunjukkan bahwa (1) Financial stability, External Pressure, Financial Target, Nature of Industry, Change in Auditor, Change in Director berpengaruh secara simultan terhadap Fraudulent Financial Statement, (2) Financial Stability berpengaruh secara signifikan terhadap Fraudulent Financial Statement, (4) Financial Target berpengaruh signifikan terhadap Fraudulent Financial Statement, (5) Nature of Industry berpengaruh secara signifikan terhadap Fraudulent Financial Statement, (6) Change in Auditor tidak berpengaruh signifikan terhadap Fraudulent Financial Statement, (7) Change in Director tidak berpengaruh signifikan terhadap Fraudulent Financial Statement.
Pemahaman Akuntansi Untuk Mendukung Penyusunan Laporan Keuangan Yang Efektif Pada Yayasan Perguruan Cikini Yunita Kurnia Shanti; Susi Sih Kusumawardhany; Sudarmadi Sudarmadi
Jurnal Pengabdian Dharma Laksana Vol 5, No 1 (2022): JPDL (Jurnal Pengabdian Dharma Laksana)
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/j.pdl.v5i1.23437

Abstract

Lembaga organisasi membutuhkan cara dan teknik dalam mengelolanya, dikarenakan setiap lembaga membutuhkan kemajuan dan penataan yang sesuai dengan sistem yang berlaku dalam sebuah perkantoran maupun organisasi. Setiap penataan diperlukan sebuah pengetahuan yang mendasar tentang cara mengelola, mengatur, mengarahkan dan mengevaluasi semua bidang yang ada di dalam perkantoran maupun organisasi tersebut. Hal ini untuk memastikan bahwa semua yang berkaitan dengan perkantoran maupun organisasi yang dibentuk dapat berjalan dengan semestinya. Sebagaimana diketahui bahwa kemajuan sebuah perkantoran seperti kantor pemerintahan, diperlukan sistem penataan yang sistematis. Salah-satunya dalam bidang administrasi dan keuangan yang diatur dalam perkantoran pemerintahan. Perkantoran akan berkembang secara efektif, disebabkan oleh kemampuan para pekerja yang ada di perkantoran. Karena berkembangnya perkantoran membutuhkan para kinerja yang mampu mengelola keuangan dan administrasinya. Dalam menyusun laporan konsolidasi pelaksanaanya secara sistematis dan terstruktur dengan akuntabilitas, manajemen, transparansi dan intergenerational equity. Oleh karena itu, banyak sistem yang harus dipelajari mengenai cara mengelola dan mengembangkan sistem manajemen administrasi dan keuangan agar menjadi sebuah perkantoran maupun organisasi yang menonjol dan mempunyai daya perkembangan yang lebih intensif. Administrasi melingkupi seluruh kegiatan, dari pengaturan hingga pengurusan sekelompok orang yang memiliki diferensiasi pekerjaan untuk mencapai suatu tujuan bersama. Administrasi dapat berjalan dengan dua atau banyak orang terlibat di dalamnya.
STRENGTHENING CHARACTER, ETHICS AND DIGITAL LITERATURE DURING THE COVID-19 PANDEMIC: PENGUATAN KARAKTER, ETIKA DAN LITERASI DIGITAL PADA MASA PANDEMI COVID 19 Susi Sih Kusumawardhany; Yunita Kurnia Shanti; Sudarmadi Sudarmadi
PUAN INDONESIA Vol. 4 No. 2 (2023): Jurnal Puan Indonesia Vol 4 No 2 Januari 2023
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v4i2.114

Abstract

Character education is something that absolutely must be implemented because basically all teachers as educators have the same goal in shaping the nation's character. Character education is not necessarily the responsibility of moral education or character and Pancasila education, but is the responsibility of all fields of study. Therefore, in the 2013 implementation curriculum, the balance of learning domains between cognitive, affective, and psychomotor is an absolute output as part of national character education. Character is a person's character or morals obtained from internalization with their environment. A person's character will be good if it is based on moral and ethical values that apply and are agreed upon in society. Emphasized the importance of three components of good character, namely moral knowledge or moral knowledge, moral feelings or feelings about morals, and moral actions or moral actions. Good character will appear after the three character components can be fulfilled in students. The purpose of this service is to strengthen character, ethics and digital literacy in the Covid 19 pandemic situation. So this service is moved to provide reinforcement to schools so that they can help and facilitate the use of digital literacy. The method we use is to provide training to schools on how to use literacy easily. Because the result of the learning process is student character development, in reality online learning is carried out by each school only for student cognitive development. Students are only given assignments and the teacher explains their respective subjects, without asking whether students have bathed or students are already in a suitable place for learning, even though the task of a teacher is not only to build students' cognitive development but also to be able to build and instill values. Good personality traits for students and that is part of the main task of a true educator.
UNDERSTANDING ACCOUNTING IN SUPPORTING REPORTS QUALITY FINANCE AT PT. PASANGGRAHAN CITRA PERSADA: PEMAHAMAN AKUNTANSI DALAM MENDUKUNG LAPORAN KEUANGAN BERKUALITAS PADA PT. PASANGGRAHAN CITRA PERSADA Yunita Kurnia Shanti; Susi Sih Kusumawardhany; Sudarmadi Sudarmadi
PUAN INDONESIA Vol. 4 No. 2 (2023): Jurnal Puan Indonesia Vol 4 No 2 Januari 2023
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v4i2.120

Abstract

Financial statements are a form of accountability for the management of economic resources owned by an entity. Published financial reports must be prepared in accordance with applicable accounting standards so that these financial statements can be compared with the financial statements of the previous period or compared with the financial statements of a clear entity. Quality of financial reports - (financial statement) is the final result of the process of accounting activities or a summary of financial transactions. Financial statements are prepared to provide information about the position of assets, debts and capital that occur in the company's household as well as its profits and losses. The characteristics of financial reports in terms of quality are based on the Accounting Standards Guide (PSAK), namely: Understandability, Relevance, Materiality, Reliability, Honest presentation, Substance over form, Neutrality, Fair consideration and Completeness. Based on the problems mentioned above, we conducted community service at PT Pasanggrahan Citra Persada, which is an l‹loantral‹tor company engaged in structural work, architects and interiors, with an expert and skilled workforce. PT Pasanggrahan Citra Persada emphasizes sustainable company growth to become one of the best quality construction companies in Indonesia with competency development through human resource development, technology management and good corporate governance.
PENERAPAN INTERNAL CONTROL DALAM MEMINIMALKAN RESIKO SALAH SAJI LAPORAN KEUANGAN PADA YAYASAN PERGURUAN CIKINI Susi Kusumawardhany; Yunita Kurnia Shanti; Sudarmadi Sudarmadi
Jurnal Pengabdian Masyarakat Ekonomi, Manajemen dan Akuntansi (JPMEMA) Vol. 2 No. 1 (2023): PKM-JPMEMA (Juni 2023)
Publisher : Yayasan Bina Internusa Mabarindo

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

Abstract

Laporan keuangan adalah suatu bentuk pertanggungjawaban atas kepengurusan sumber daya ekonomi yang dimiliki oleh suatu entitas. Laporan keuangan yang diterbitkan harus disusun sesuai dengan standar akuntansi yang berlaku agar laporan keuangan tersebut dapat dibandingkan dengan laporan keuangan periode sebelumnya atau dibandingkan dengan laporan keuangan entitas yang jelas. Internal Control merupakan suatu proses untuk mencapai suatu tujuan tertentu, pengendalian internal menjadi suatu rangkaian tindakan yang bersifat pervasive dan menjadi bagian tidak terpisahkan, bukan hanya sebagai tambahan dari infrastruktur entitas. Internal control semakin dibutuhkan perusahaan yang ingin menjalankan operasional dalam mencapai tujuannya dengan efektif dan efisien. Dasarnya pengendalian internal adalah proses dalam perusahaan yang dijalankan dengan tujuan memadai jaminan dengan tujuan pengendalian yang telah dicapai. Pengendalian internal bertujuan untuk merancang, mengimplementasikan, memelihara, manajemen dan karyawan lain untuk menangani risiko bisnis dan kecurangan yang diketahui. Berdasarkan permasalahan tersebut diatas kami mengadakan pengabdian kepada masyarat di Yayasan Perguruan Cikini yang merupakan yayasan yang bergerak dalam dunia pendidkan Yayasan Perguruan Cikini sangat mengutamakan disiplin dalam pelaporan keuangan sehingga membutuhkan internal control untuk meminimalkan salah saji dalam laporan keuangan.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FRAUDULENT FINANCIAL STATEMENT DENGAN PERSPEKTIF FRAUD DIAMOND Susi Sih Kusumawardhany; Yunita Kurnia Shanti
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5691

Abstract

Penelitian ini bertujuan untuk menguji dan memperoleh bukti secara empiris mengenai analisis factor-faktor yang mempengaruhi Fraudulent Financial Statement dengan perspektif Fraud Diamond pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2018-2020. Jenis penelitian ini adalah kuantitatif dengan metode penentuan sampel adalah metode purposive sampling, diperoleh 79 perusahaan yang dijadikan sampel penelitian dengan pengamatan selama 3 (tiga) tahun, sehingga total observasi adalah sebanyak 237 laporan keuangan yang telah diaudit. Dari data tersebut terdapat 54 data yang dioutlier, jadi total keseluruhan data sebanyak 183 data. Pengolahan data dengan menggunakan eviews versi 9. Hasil penelitian ini menunjukkan bahwa (1) Financial stability, External Pressure, Financial Target, Nature of Industry, Change in Auditor, Change in Director berpengaruh secara simultan terhadap Fraudulent Financial Statement, (2) Financial Stability berpengaruh secara signifikan terhadap Fraudulent Financial Statement, (4) Financial Target berpengaruh signifikan terhadap Fraudulent Financial Statement, (5) Nature of Industry berpengaruh secara signifikan terhadap Fraudulent Financial Statement, (6) Change in Auditor tidak berpengaruh signifikan terhadap Fraudulent Financial Statement, (7) Change in Director tidak berpengaruh signifikan terhadap Fraudulent Financial Statement.
PENGARUH KOMITMEN ORGANISASI DAN TINGKAT KECURANGAN TERHADAP INTENSI MELAKUKAN WHISTLE BLOWING DENGAN SIFAT MACHIAVELLIAN SEBAGAI PEMODERASI Yunita Kurnia Shanti
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5692

Abstract

This study aims to examine the effect of organizational commitment and the level of fraud on the intention to do wishtle blowing with Machiavellian nature as a moderator at PT Jaya Konstruksi Manggala Pratama, Tbk. The population in this study were all permanent employees who worked at PT Jaya Konstruksi Manggala Pratama, Tbk as many as 45 people. The sampling method using a saturated sample, namely the use of the entire population without having to draw a research sample as the unit of observation, is referred to as the saturated or census technique. The number of questionnaires as many as 45 were distributed and obtained a sample of 32 respondents who returned and could be tested. Methods of data analysis using multiple linear regression and MRA. The results of this study indicate that organizational commitment has a significant effect on the intention to do whistle blowing. The two levels of fraud have no effect on the intention to do whistle blowing. The three organizational commitments and the level of fraud simultaneously affect the intention to do whistle blowing. The four Machiavellian traits are not able to moderate the effect of organizational commitment on the intention to do whistle blowing. The five Machiavellian traits are not able to moderate the influence of the level of fraud on the intention to do whistle blowing. The six Machiavellian traits are able to moderate the effect of organizational commitment and the level of fraud simultaneously on the intention to do whistle blowing. This shows that the large or small value and form of existing fraud still needs to be reported as an action that can harm the company in the short and long term, regardless of whether the individual expects a reward in the form of money or the like but rather on loyalty and commitment to the organization.
Co-Authors Alicya Nurmayanti Desi Indraningsih Dicky Esa Pratama ELA SUSILA Eva Novita Sari Naibaho Iqbal Aji Ramadhani Julian Maradina Luh Nadi Mohamad Khaerul Umam Riska Damayanti Sudarmadi Sudarmadi Susi Kusumawardhany Susi Sih Kusumawardhani Susi Sih Kusumawardhany Susi Sih Kusumawardhany Widiyati, Dian