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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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Kajian Teoritis Tentang Budaya Organisasi, Independensi, dan Etika Profesi terhadap Kinerja Auditor BPKP melalui Motivasi dan Profesionalisme Arif Hidayatullah; Siti Maria Wardayati; Ahmad Roziq
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2800

Abstract

This study aims to discuss Theoretical Studies of Organizational Culture, Independence, and Professional Ethics on the Performance of BPKP Auditors through Motivation and Professionalism. The factors used include Organizational Culture, Independence, Professional Ethics, Motivation, and Professionalism. This study was conducted to examine the factors that can support the performance of the internal auditors of BPKP. The focus of this research is on the internal auditors of BPKP by using a sampling technique carried out using a questionnaire via google form. This type of research uses a descriptive qualitative method with a theoretical study of the factors that affect the performance of BPKP's internal auditors. The results of this study indicate that: 1) Organizational Culture plays an important role in supporting BPKP Auditor Performance, 2) Professional Ethics plays an important role in supporting BPKP Auditor Performance, 3) Organizational Culture plays an important role in realizing auditor motivation, 4) Professional Ethics plays an important role in supporting Professionalism , 5) Independence plays an important role in supporting BPKP Auditor Performance, 6) Motivation plays an important role in supporting BPKP Auditor Performance, 7) Auditor professionalism plays an important role in supporting BPKP Auditor Performance. From the results of the analysis for the next stage of research development will be carried out statistical tests with SEM analysis.
Adaptasi Laporan Keuangan Pada Entitas Nonlaba Berdasarkan Isak 35 (Studi Kasus pada Universitas Ibrahimy Sukorejo Situbondo) Imro'atun Shoimah; Siti Maria Wardayati; Yosefa Sayekti
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1388

Abstract

This research aims to analyze and adapt the financial reporting of non-profit entities based on Interpretation of Financial Accounting Standards 35 (ISAK 35): concerning the Presentation of Financial Statements for Non-Profit Oriented Entities. Namely the interpretation of the Statement of Financial Accounting Standards 1 (PSAK 1): concerning the Presentation of Financial Statements. For other accounting provisions for non-profit entities, it refers to the Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) and Sharia Accounting Standards (SAS). Qualitative research was conducted with a case study at the University of Ibrahimy Sukorejo Situbondo. The results of this study, it is necessary to change the accrual basis recording method with the double entry system, preparation of adjusting journals to then compilation of financial position reports, comprehensive income reports, changes in net assets reports, cash flow reports and notes on financial reports based on ISAK 35. Adaptation of university financial reports Ibrahimy based on ISAK 35 is carried out by adjusting the required account posts by Ibrahimy University with the accounts stated in the Interpretation of Financial Accounting Standards 35 (ISAK 35)
Model Pengendalian Internal Pesantren Abd. Mujib; Siti Maria Wardayati; Muhammad Miqdad
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1319

Abstract

This research aims to produce a model of internal control at Pesantren as an educational institution that upholds the values of Islamic culture and traditions. In managing its organization, each entity has the same potential to correct fraud. One of supports expected to be able to prevent fraud and become an effective means to achieve goals is the internal control. The qualitative researchis conducted with a strategy grounded theory at Pondok Pesantren Salafiyah Syafi’iyah Sukorejo. The results of this study found that the unique element of Pesantren is the value of spirituality that underlies all activities. These elements of spirituality are categorized as the following, namely 1) the categories of beliefs and attitudes consisting of iman, akhlak, amanah, spiritual connection and barokah, 2) practice consisting of niat, khidmah, musyawarah and istikharah, 3) management consisting of Pengasuh Pesantren, centralization and salaf-khalaf, and 4) pesantren heritage consisting of ibadah, wirid, hizib and istiqamah. These spiritual elements become effective fortress for pesantren in carrying out all its activities, and are named Spiritual-based Internal Control
PENGEMBANGAN MODEL REDUKSI RESIKO DAN KALASI KINERJA PEMBIAYAAN MUDHARABAH PADA LEMBAGA KEUANGAN MIKRO SYARI’AH Siti Maria Wardayati; Nining Ika Wahyuni; Nur Hisamuddin
INFERENSI: Jurnal Penelitian Sosial Keagamaan Vol 8, No 2 (2014)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/infsl3.v8i2.331-350

Abstract

The development of Islamic financial institutions in Indonesia is very fast eventhough it is a new institution that all products are new in this Muslim-majoritycountry. This study will test the competence variables account syariah officer andrisk of financing in relation to the financing is affecting performance, and will alsotest the variable business ethics and information asymmetry in relation to risk andfinancial performance. Sample of this research is Islamic Microfinance Institutionsin Jember and Bondowoso with respondent managers and leaders Sharia Microfinance Institutions using primary data obtained through questionnaires. This studyused a quantitative approach and the data processing using Partial Least Square(PLS). Final output of this research is the development of arisk reduction model offinancing is an attempte scalation of financing performance.
KEIKUTSERTAAN AMNESTI PAJAK DITINJAU DARI LAPORAN KEUANGAN KOPERASI SYARIAH Zainal Arifin; Yosefa Sayekti; Siti Maria Wardayati
Jurnal Akuntansi Multiparadigma Vol 9, No 1 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (500.772 KB) | DOI: 10.18202/jamal.2018.04.9008

Abstract

Abstrak: Keikutsertaan Amnesti pajak Ditinjau dari Laporan Keuangan Koperasi Syariah. Penelitian ini bermaksud membuktikan apakah besaran laba, utang, dan total asset memengaruhi keikutsertaan amnesti pajak. Penelitian ini dilakukan pada 144 wajib pajak koperasi syariah secara simultan dan parsial menggunakan teknik regresi logistik. Penelitian ini menemukan bahwa lembaga koperasi dengan memiliki total aset yang besar lebih mempunyai peluang yang besar dalam keikutsertaan program amnesti pajak. Lembaga tersebut dianggap memiliki kepentingan dan kepatuhan yang besar pula terhadap negaranya. Oleh karena itu, koperasi syariah seharusnya melaporkan laba, utang, total asset sesuai kenyataanya supaya terhindar dari sanksi pajak. Abstract: Tax Amnesty Participation Based on Sharia Cooperative Financial Statements. This study intended to prove whether the amount of profit, debt, and total assets affect the participation of tax amnesty. This research was conducted on 144 taxpayers of sharia cooperatives simultaneously and partially using logistic regression technique. This study found that cooperative institutions with large total assets have greater opportunities in tax amnesty program participation. They were considered to have a great interest and adherence to its country. Therefore, sharia cooperatives should report profit, debt, total assets according to the facts to avoid tax sanctions.
IMPLIKASI SHARIAH GOVERNANCE TERHADAP REPUTASI DAN KEPERCAYAAN BANK SYARIAH Siti Maria Wardayati
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. 
PENGARUH PENGALAMAN KERJA DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN RUMAH SAKIT PARU JEMBER Elviera Is Mayarani; Afdhika Drajat Dwi Santoso; Ginanjar Bima Riyandaru; Siti Maria Wardayati
UNEJ e-Proceeding Seminar Nasional Ekonomi dan Bisnis (SNAPER-EBIS 2017) Fakultas Ekonomi dan Bisnis Universitas Jembe
Publisher : UPT Penerbitan Universitas Jember

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

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengalaman kerja dan pengendalian internal terhadap kinerja karyawan Rumah Sakit Paru Jember. Proksi dari pengendalian internal meliputi lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, serta pengawasan. Sampel penelitian sebanyak 66 orang karyawan yang bekerja pada bagian pelayanan perawat dan sudah bekerja lebih dari 2 tahun di Rumah Sakit Paru Jember. Untuk mencapai tujuan penelitian, dilakukan pengujian hipotesis terhadap pengaruh pengaruh pengalaman kerja, lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, serta pengawasan terhadap kinerja karyawan Rumah Sakit Paru Jember dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa pengalaman kerja yang banyak, penilaian risiko yang baik, dan pengawasan secara teratur dan terus menerus mampu meningkatkan kinerja karyawan secara optimal. Sedangkan lingkungan pengendalian, aktivitas pengendalian dan informasi dan komunikasi tehadap pekerjaan karyawan yang disediakan Rumah Sakit masih belum mampu untuk meningkatkan kinerja karyawan Rumah Sakit Paru Jember.
PENGARUH FAKTOR-FAKTOR PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS AUDITOR DI INPSPEKTORAT KABUPATEN JOMBANG Ludfa Febriana; Siti Maria Wardayati; Whedy Prasetyo
UNEJ e-Proceeding Seminar Nasional Ekonomi dan Bisnis (SNAPER-EBIS 2017) Fakultas Ekonomi dan Bisnis Universitas Jembe
Publisher : UPT Penerbitan Universitas Jember

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

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis bagaimana pengaruh faktor-faktor pengendalian internal terhadap auditor yang bekerja di inspektorat kabupaten Jombang. Faktor-faktor pengendalian internal tersebut terdiri dari lingkungan pengendalian, penilaian risiko, pengendalian aktivitas, informasi dan komunikasi serta pengawasan. Manfaat penelitian adalah meningkatkan pengembangan ilmu akuntansi sektor publik dan auditing khususnya terhadap pertanggungjawaban keuangan Negara di Kabupaten Jombang. Jenis penelitian adalah penelitian kuantitatif dengan menggunakan teknik analisis statistik multivariat yang memakai analisis regresi berganda. Uji yang digunakan adalah uji validitas, reabilitas dan uji hipotesis. Teknik sampel penelitian dengan metode sensus dengan unit analisis 35 orang auditor di Inspektorat Kabupaten Jombang. Hasil penelitian membuktikan bahwa lingkungan pengendalian, penilaian risiko manajemen, pengendalian aktivitas, informasi komunikasi, dan pengawasan berpengaruh terhadap akuntabilitas auditor di Inspektorat Kabupaten Jombang.
Pengaruh Etika, Pendidikan, dan Pengalaman terhadap Kualitas Audit dengan Profesionalisme sebagai Variabel Intervening Nurul Alfiyah; Siti Maria Wardayati; Agung Budi Sulistiyo
Jurnal Ekonomi Akuntansi dan Manajemen Vol 17 No 1 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v17i1.2792

Abstract

This study aims to examine and analyze the influence of ethics, education and experience to professionalism and to test and analyze the effect of ethics education, experience and professionalism of the quality audit at the office of the Inspectorate of Banyuwangi. Where the sampling technique using census method with auditors who have the certification criteria of functional positions auditor (JFA) and follow continuous professional education and training (continuing professional education) totaling 28 people. The results showed that ethics significant effect on audit quality. Then the second hypothesis education variable has no effect on audit quality, this indicates the second hypothesis is rejected. The third hypothesis is that experience does not significantly affect professionalism. Fourth hypothesis ethics significantly affect audit quality. Education not significant effect on audit quality, this indicates a fifth hypothesis is rejected. The sixth hypothesis experience significant effect on audit quality. And the results of the seventh hypothesis professionalism significant effect on audit quality. Keywords: ethics, education, experience, professionalism and quality of the audit.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA EMITEN INDUSTRI KEUANGAN DI BEI) Ja’far Aziz Hariza; Nining Ika Wahyuni; Siti Maria Wardayati
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10 No 2 (2012)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v10i2.1250

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.
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