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All Journal WALISONGO INFERENSI Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Walisongo: Jurnal Penelitian Sosial Keagamaan UNEJ e-Proceeding Jurnal Akuntansi dan Pajak FENOMENA Bisma: Jurnal Bisnis dan Manajemen International Journal of Social Science and Business Journal of Contemporary Accounting Journal of Islamic Accounting and Finance Research ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) Wiga : Jurnal Penelitian Ilmu Ekonomi AJAD : Jurnal Pengabdian kepada Masyarakat Apssai Accounting Review (ApAR) FENOMENA: Jurnal Penelitian LEBAH International Journal of Applied Business and International Management
Siti Maria Wardayati
Faculty Of Economics And Business, University Of Jember, Jember, Indonesia
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IMPLIKASI SHARIAH GOVERNANCE TERHADAP REPUTASI DAN KEPERCAYAAN BANK SYARIAH Wardayati, Siti Maria
WALISONGO Vol 19, No 1 (2011): Walisongo, Ekonomi
Publisher : IAIN Walisongo Semarang

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Abstract

AbstractThe object of this study is Bank Muamalat Indonesia in Central Java, while thenumber of samples used was 200 respondents using purposive sampling techniques.The techniques of analysis used descriptive analysis and SEM analysis with the helpof AMOS. The results of computational data show that the implementation of shariagovernment that consists of 6 (six) indicators, namely: transparency, accountability,responsibility, indedendency, justice and shariah compliance has shown good results.Shariah compliance is an indicator of the dominant Islamic government, whileresponsibility and justice is an indicator of weak governance in explaining sharia.Implementation of shariah governance significant effect on the reputation andcustomer confidence in Islamic banks.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA EMITEN INDUSTRI KEUANGAN DI BEI) Wahyuni, Nining Ika; Wardayati, Siti Maria; Hariza, Ja’far Aziz
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10, No 2 (2012)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Abstract

The timeliness of annual reports depend on the timeliness of auditor’s performance. The more timeline of publishing annual reports, more benefit can be delivered. This research investigates the factors influencing audit report lag in Indonesia. Sample of the research comprises 42 companies listed in Indonesian Stock Exchange during the year of 2010. The audit report lag for each sample companies ranged from a minimum interval of 25 days to a maximum interval of 129 days and 72 days in the average. Five hypotheses relating audit report lag to company size, profitability, leverage, auditor size, and audit opinion are tested in the research. The results of multiple linear regression support the alternate hypotheses put before except for the company size and leverage. Keywords: audit report lag, company size, profitability, leverage, auditor size, audit opinion.
Pandangan Institusi Keuangan Islam Terhadap Audit Syariah Wardayati, Siti Maria
FENOMENA FENOMENA Vol 8 No. 2, 2016
Publisher : LP2M IAIN Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/fj.v8i2.358

Abstract

Islamic banking in Indonesia, is growing rapidly since the issuance of policies on Islamic Banking. In order to minimize the risk of problems in the banking system, made efforts to control the use of patterns and mechanisms are getting better and is comprehensive. Audit Sharia in the Islamic financial services means the accumulation and evaluation of evidence to determine and report the level of concordance between the information and the criteria established for the purpose of Shariah compliance. Audit should be conducted by a competent and independenOleh therefore, auditors are representatives of the shareholders who want jobs (investment) them according to the laws of Islamic Sharia.
EFFECT OF SUPERVISION AND TIME PRESSURE TO QUALITY OF AUDITOR WORK Rustianawati, Mutimmah; Kustono, Alwan Sri; Wardayati, Siti Maria
International Journal of Social Science and Business Vol 1, No 2 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.879 KB) | DOI: 10.23887/ijssb.v1i2.10592

Abstract

This study aims to determine the effect of Supervision and Time Pressure on the quality of the Auditors work. This research is a quantitative research. The sampling technique used is asaturated sample. The sample in this study is the auditor of Inspectorate of East Java Province.The data used is primary data with survey method by distributing questionnaires to respondents.Test data is done by testing the validity, testing and reliability test using classical assumption of classical normality, multicollinearity test and heteroskedasitas test. Hypothesis test using multiple regression analysis using SPSS 17.0 The results of this study significantly influence both partially and simultaneously to the quality of the work of auditors.Keywords: Quality of Auditors Work, Supervision, Time Pressure
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASI DAN MOTIVASI Ernis, Frenni; Sularso, Raden Andi; Wardayati, Siti Maria
BISMA: Jurnal Bisnis dan Manajemen Vol 11 No 2 (2017)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v11i2.6308

Abstract

Abstract: This study aimed to analyze the effect of budget participation on managerial performance with organizational commitment and motivation as the intervening variables. Data were collected by distributing questionnaires to structural officials of the Government of Bondowoso Regency. The collected data were then analyzed using Structural Equation Modeling (SEM). Results showed that budget participation has significant and positive effect on managerial performance. Budget participation also has a positive and significant effect on organizational commitment and motivation. Results of the research also demonstrate that organizational commitment and motivation have positive and significant effects on managerial performance. Budget participation also affects managerial performance through organizational commitment and motivation. Keywords: Budget Participation, Organizational Commitment, Motivation, Job Relevant Information, and Managerial Performance.
PENGARUH BELANJA MODAL DAN ALOKASI DANA DESA TERHADAP KEMANDIRIAN DAN KINERJA KEUANGAN DESA DI KABUPATEN JEMBER Yulihantini, Dinna Tri; Sukarno, Hari; Wardayati, Siti Maria
BISMA: Jurnal Bisnis dan Manajemen Vol 12 No 1 (2018)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v12i1.7600

Abstract

financial performance in Jember Regency. In specific, this study analyzes the influence of capital expenditure and Village Fund Allocation (ADD), as the components of Village Government Budget (APBDes), on village financial performance in terms of its effectiveness and efficiency. This study used secondary data in the form of Realization Reports of APBDes that were collected from the 53 villages for the period of 2015-2016. Data were analyzed using path analysis. Results of the study indicate that capital expenditure and ADD have no influences on the independence of village financial performance, capital expenditure has a negative effect on the effectiveness of village financial performance, while ADD and the independence of village financial performance have no significant effects on the effectiveness of village financial performance. In terms of efficiency, capital expenditure has a negative effect on village financial performance, while ADD has a positive effect on village financial performance. Village financial independence has no effect on the efficiency of village financial performance. Keywords: Capital Expenditure, Village Fund Allocation, Village Financial Independence, Effectiveness and Efficiency of Village Financial Performance.
IMPLIKASI SHARIAH GOVERNANCE TERHADAP REPUTASI DAN KEPERCAYAAN BANK SYARIAH Wardayati, Siti Maria
Walisongo: Jurnal Penelitian Sosial Keagamaan Vol 19, No 1 (2011): Ekonomi Islam
Publisher : LP2M - Universitas Islam Negeri (UIN) Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/ws.19.1.210

Abstract

The object of this study is Bank Muamalat Indonesia in Central Java, while the number of samples used was 200 respondents using purposive sampling techniques. The techniques of analysis used descriptive analysis and SEM analysis with the help of AMOS. The results of computational data show that the implementation of sharia government that consists of 6 (six) indicators, namely: transparency, accountability, responsibility, indedendency, justice and shariah compliance has shown good results. Shariah compliance is an indicator of the dominant Islamic government, while responsibility and justice is an indicator of weak governance in explaining sharia. Imple­mentation of shariah governance significant effect on the reputation and customer confidence in Islamic banks.***Obyek dari kajian ini adalah Bank Muamalat Indonesia di Jawa Tengah dengan jumlah sampel sebanyak 200 responden dan dengan mengunakan teknik purposive sampling. Teknik analisis yang digunakan adalah deskriptif dan SEM dengan bantuan AMOS. Hasil penghitungan data menunjukkan bahwa imple­mentasi shariah governance meliputi enam indikator yaitu transparansi, akun­tabilitas, pertanggungjawaban, independensi, keadilan, dan shariah compliance telah menunjukkan hasil baik. Shariah compliance merupakan indikator islamic govenrment yang dominan, sementara pertanggung jawaban dan keadilan merupakan indikator lemah untuk menjelaskan shariah governance. Imple­mentasi shariah governance memiliki pengaruh yang signifikan pada reputasi dan kepercayaan pelanggan terhadap perbankan syariah.
Pandangan Institusi Keuangan Islam Terhadap Audit Syariah Wardayati, Siti Maria
FENOMENA FENOMENA Vol 8 No. 2, 2016
Publisher : LP2M IAIN Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (572.205 KB) | DOI: 10.21093/fj.v8i2.358

Abstract

Islamic banking in Indonesia, is growing rapidly since the issuance of policies on Islamic Banking. In order to minimize the risk of problems in the banking system, made efforts to control the use of patterns and mechanisms are getting better and is comprehensive. Audit Sharia in the Islamic financial services means the accumulation and evaluation of evidence to determine and report the level of concordance between the information and the criteria established for the purpose of Shariah compliance. Audit should be conducted by a competent and independenOleh therefore, auditors are representatives of the shareholders who want jobs (investment) them according to the laws of Islamic Shari'a.
Audit Committee, Board, and Audit Report Lag Rahmansyah, Ahmad Iskandar; Wardayati, Siti Maria; Miqdad, Muhammad
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (688.101 KB) | DOI: 10.30741/wiga.v11i1.577

Abstract

Effect of corporate governance being the crucial issue in growing process of audit financial statement in order to decrease audit report lag. Some of previous studies stated that correlation between corporate governance and audit report lag is not consistence. That is why, this study used variable control as firm and auditor characteristics in order to find out the effect of audit committee and board characteristics to audit report lag. The variable independent consist of audit committee size, audit committee independent, board size, board independent, and board meeting, meanwhile the variable control consists of firm size, loss, and quality auditor. Sample of this study is 55 firms in BEI around 2017 2018 periods. The annual financial statement data gotten from BEI official, and analyzed by using multiple regression model. The result showed that only board size has significant effect to audit report lag, while audit committee size, audit committee independent, board independent, and board meeting variables have do not have significant effect to audit report lag.
New Perspective: Measuring Auditor Professionalism in Fraud Detection Heni, Heni; Sayekti, Yosefa; Maria Wardayati, Siti
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 10 No. 2 (2020): September 2020
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (788.389 KB) | DOI: 10.30741/wiga.v10i2.623

Abstract

This research provides a new point of view to measure the professionalism of BPKP auditors in the field of investigation by utilizing the professionalism stated in the Regulation of the Head of BPKP 2010. The research was conducted on BPKP auditors in Java and Bali by filling out a questionnaire distributed via google form. From the distributed questionnaire obtained 51 respondents who participated in this study. Based on the data obtained, hypothesis testing was carried out using the Structural Equation Model (SEM) with the SmartPLS version 3.2.6 software. The results prove that auditor professionalism has a positive and significant effect on fraud detection as evidenced by the t-statistic of 7.526. In other words, the higher the professionalism of the investigative BPKP auditors, the higher their ability to detect fraud. The results also prove that professionalism according to the Regulation of the Head of the BPKP Year 2010 has been carried out properly by the BPKP auditors in the field of investigation and has truly become a work culture that must be carried out.
Co-Authors Abd. Mujib Abd. Mujib Afdhika Drajat Dwi Santoso Agung Budi Sulistiyo Agustriono, Aldi Ahmad Iskandar Rahmansyah Ahmad Roziq Alfi Arif Alwan Sri Kustono Arafi, M. Wahyu Rahmadani Is Arif Hidayatullah Arif Hidayatullah Arif Hidayatullah Arif Hidayatullah, Arif Arisandy, Frisma Novela Awwaliyah, Intan Bayu Aprillianto Ditio Adi Surya Wijaya Hadi Efendi, Husnul Irfan Elviera Is Mayarani Ernis, Frenni Feni Wilamsari Fitria Tidarina Frisma Novela Arisandy Ginanjar Bima Riyandaru Gunarianto Gunarianto Hari Sukarno heni heni Heni Heni Ibanatuz Zuhro Siamu Mubarokah Imro'atun Shoimah Intan Nurul Awwaliyah Isti Fadah Iswi Hariyani Ja’far Aziz Hariza, Ja’far Aziz Ja’far Aziz Hariza Ludfa Febriana Marieta Julianti Markus Apriono Mohammad Fiqkri Muhammad Miqdad Mujib, Abd. Nadya Astadewi Putri A Niken, Regina Nining Eka Wahyuni Nining Ika Wahyuni Nur Hisamuddin Nurul Alfiyah Prahesti, Lina Rendra Raden Andi Sularso, Raden Andi Raissa Aulia Salsabila Ririn Irmadariyani Rustianawati, Mutimmah Septarina Prita Dania Sofianti Septarina Prita DS Shita Silvia Nahdia Riesky Suwargono, Eko Wahyu Agus Winarno Warsito Warsito Wasito Wasito Whedy Prasetyo Wilantari, Regina Niken Winda Amilia Yosefa Sayekti Yosefa Sayekti Yulihantini, Dinna Tri Zainal Arifin