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All Journal Jurnal ASET (Akuntansi Riset) Kwangsan: Jurnal Teknologi Pendidikan Asia Pacific Fraud Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Riset Akuntansi Kontemporer
Santy Setiawan
Universitas Kristen Maranatha
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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THE EFFECT OF INTERNAL CONTROL AND INDIVIDUAL MORALITY ON THE TENDENCY OF ACCOUNTING FRAUD Santy Setiawan
Asia Pacific Fraud Journal Vol 3, No 1 (2018): Volume 3, No.1st Edition (January-June 2018)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (567.224 KB) | DOI: 10.21532/apfj.001.18.03.01.04

Abstract

Accounting fraud is a problem commonly faced by both companies and users of financial statements. Accounting fraud often occurs due to weak internal controls. In addition, accounting fraud is also influenced by one’s ethics, especially the morality of individuals to cheat. The purpose of this study is to determine the effect of internal control and individual morality on the tendency to commit accounting fraud. This research is done by using experimental method. The sample used in this research is 85 accounting students of Maranatha Christian University. The testing tool used in this study is a two-way Anova. The results show that internal control has no effect on accounting fraud, but individual morality has an effect on accounting fraud. Individual with low morality will tend to commit accounting frauds rather than those with high morality.
THE EFFECT OF AUDITOR’S COMPETENCE AND INDEPENDENCE ON INFORMATION SYSTEM AUDIT QUALITY Santy Setiawan; Yenni Carolina; Aura Kristiani
Asia Pacific Fraud Journal Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v5i2.155

Abstract

Users of financial statements always rely on the results of audits conducted by competent andindependent auditors because the audits are carried out through quality processes and efforts. Competent and independent auditors are needed to obtain quality audit results. Because most modern information systems use information technology, the information technology audits become an important component in all external and internal audits. This study aims to examine the effect of auditor’s competence and auditor’s independence on the information systems audit quality. The research sample used in this study is external auditors working in public accounting firms in West Java. The statistical test instrument used is a multiple regression test. The results show that the auditor's competence has an effect on information systems audit quality, while the auditor’s independence has no effect on information systems audit quality.
Studi Literatur Riset Management Control For Sustainability 2010-2019 Se Tin Se Tin; Santy Setiawan; Yunita Christy
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 1 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i1.y2021.p31-52

Abstract

Abstract The purpose of this paper is to review management control for sustainability research for the period 2010-2019. This study applied a descriptive approach to answer about the motivation (research objectives), the theory; the research method used; research findings and research agenda. Management control for sustainability research development was traced through article published in Schimago journal rank (SJR) namely Management Accounting Research dan Journal of Management Accounting Research. The unit of analysis is a journal containing articles management accounting issues and sustainability issues. A total of 344 articles were examined that resulted in 6 articles for analysis. Some findings are, first, research into sustainability control systems focused on environmental sustainability; discuss the role of management control systems in managing social responsibility strategies; and examine the relationship between external pressures and sustainability control systems. Second, the theories used are configuration theory, institutional theory, institutional logic, the framework of the four control levers, the environmental management control system; third, quantitative, qualitative, and content analysis methods are used in research; fourth, generally analysis at managerial level; fifth, using primary data and secondary data. Keywords: Sustainability; Management Control System  Abstrak Tujuan studi ini adalah meninjau riset pengendalian manajemen untuk keberlanjutan pada periode 2010-2019. Studi ini menerapkan pendekatan deskriptif untuk menjawab tentang motivasi (tujuan penelitian), teori, metode penelitian yang digunakan, temuan penelitian dan agenda penelitian. Riset pengendalian manajemen untuk keberlanjutan ditelusuri melalui artikel yang diterbitkan dalam Schimago journal rank (SJR) yaitu Management Accounting Research dan Journal of Management Accounting Research. Unit analisis adalah artikel topik akuntansi manajemen dan isu keberlanjutan. Sebanyak 344 artikel diperiksa dan diperoleh 6 artikel untuk direviu. Beberapa temuan adalah, pertama, penelitian tentang sistem kontrol keberlanjutan fokus pada kelestarian lingkungan; membahas peran sistem kontrol manajemen dalam mengelola strategi tanggung jawab sosial; dan menguji hubungan antara tekanan eksternal dengan sistem kontrol keberlanjutan. Kedua, teori yang digunakan adalah teori konfigurasi, teori kelembagaan, logika kelembagaan, kerangka kerja dari empat tuas kontrol, sistem kontrol manajemen lingkungan; ketiga, metode analisis kuantitatif, kualitatif, dan analisis konten digunakan dalam penelitian; keempat, umumnya analisis pada tingkat manajerial; kelima, menggunakan data primer dan data sekunder. Kata kunci: Keberlanjutan; Sistem Pengendalian Manajemen
EKSPLORASI KESIAPAN DOSEN DAN MAHASISWA MENJALANI PEMBELAJARAN JARAK JAUH DI MASA PANDEMI COVID-19 Susanti Saragih; Teddy Markus; Peter Rhian; Santy Setiawan
Kwangsan: Jurnal Teknologi Pendidikan Vol 9, No 1 (2021): Kwangsan
Publisher : Balai Besar Guru Penggerak Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31800/jtp.kw.v9n1.p124--141

Abstract

The COVID-19 pandemic has changed the learning process from face-to-face to online learning. Therefore, universities are forced to prepare their learning management system’s infrastructure quickly. Students and lecturers’ readiness for e-learning are also crucial. This study aims to investigate lecturers and students’ readiness for online learning during this pandemic. Furthermore, lecturers and students’perception about the constraints and advantages of online learning were also explored in this study. Respondents in this study were 1036 students and 354 lecturers from various universities in Indonesia. Students’ readiness for online learning was measured by the Online Learning Readiness Survey/OLRS and the results showed that students in this study were ready because they had a high score of self-efficacy in technology and high learning motivation during the pandemic. Meanwhile, lecturers' readiness was measured by Teacher Readiness for Online Learning Measurement/TROLM and we found that lecturers were ready because they had a high score in communicating via computer and in self-directed learning to continue utilizing the technology. These results contribute to research related in online learning during the pandemic and provide important implications for University’s management in dealing with changes in education.AbstrakPandemic COVID-19 telah mengubah proses belajar dari tatap muka menjadi belajar secara daring (pembelajaran jarak jauh/PJJ). Oleh karena itu perguruan tinggi diminta untuk mempersiapkan infrastruktur pembelajaran jarak jauh secara cepat. Kesiapan mahasiswa dan dosen dalam menjalankan PJJ pun menjadi sangat penting. Penelitian ini bertujuan untuk menggali kesiapan dosen dan mahasiswa menjalani PJJ selama masa pandemi. Selanjutnya, peneliti juga memetakan persepsi dosen dan mahasiswa tentang kendala dan keuntungan dalam pembelajaran secara daring. Responden penelitian ini adalah 1036 mahasiswa dan 354 dosen dari berbagai perguruan tinggi di Indonesia. Kesiapan mahasiswa mengikuti PJJ diukur dengan menggunakan Online Learning Readiness Survey/OLRS. Hasilnya adalah bahwa mahasiswa/i dalam studi ini siap menjalankan PJJ. Alasannya adalah dikarenakan mereka memiliki efikasi diri yang tinggi menggunakan teknologi dan motivasi belajar yang tetap baik di masa pandemi. Sementara itu kesiapan dosen mengajar diukur dengan menggunakan Teacher Readiness for Online Learning Measurement/TROLM. Ditemukan bahwa dosen-dosen siap menjalankan PJJ. Alasannya dikarenakan mereka memiliki efikasi diri yang tinggi berkomunikasi melalui komputer dan memiliki self-directed learning yang juga tinggi untuk terus belajar menggunakan teknologi. Di samping berkontribusi terhadap penelitian terkait PJJ di masa pandemi, hasil penelitian ini juga memberikan implikasi penting bagi pengelola perguruan tinggi dalam menghadapi perubahan pendidikan di masa yang akan datang. 
FRAUD IN ACCOUNTING: SURVEYS ON HOTELS IN BANDUNG Fenny Julianty; Rapina Rapina; Santy Setiawan; Hayu Puspita Sari Ndaru
JRAK Vol 14 No 1 (2022): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i1.4932

Abstract

This research aims at determining the Accounting fraud that deliberated violation of the law which involved embezzlement, fraud, abuse of trust, etc by making inappropriate financial reports that can mislead decisionmakers and link to the undesirable financial frauds. This research was conducted by analyzing and testing the impact of the role of internal audit, the effectiveness of internal control, and unethical behaviour on accounting fraud at several stars hotels in Bandung. The research method used primary data derived from questionnaires and interviews. Furthermore, the data analysis techniques used were Structural Equation Modeling (SEM) and Partial Least Squares (PLS) to test and analyze data. According to the findings of this research, the role of internal audit and unethical behaviour did have an impact on accounting fraud, but the effectiveness of internal control did not.
Why Do Accounting and Business Lecturers Accept Digital Game-Based Learning? Tan Ming Kuang; Hanny Hanny; Santy Setiawan
Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i1.41451

Abstract

Digital game-based learning has a potential to help accounting and business students acquiring knowledge and skills required for industry 4.0.  However, its adoption and effectiveness rely heavily on lecturer acceptance because they are the real agent of change in Higher Education Institution. In this study, a modified TAM model to examine and predict lecturer acceptance of digital game-based learning is proposed, and empirically tested by involving 258 acounting and business lecturers. The results show that lecturers’ intention for adopting digital game-based learning in the classroom is affected directly by several factors: usefulness, subjective norm, and personal innovativeness. Although curriculum effects are not found, its effects appear to be mediated by usefulness. This study does not find direct and indirect impact of critical mass on lectures’ intention for adopting digital game-based learning.
Co-Authors Aura Kristiani Fenny Julianty Hanny Hanny Hayu Puspita Sari Ndaru Peter Rhian Rapina . Se Tin Susanti Saragih Tan Ming Kuang Teddy Markus Yenni Carolina Yunita Christy