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All Journal Jurnal Reviu Akuntansi dan Keuangan Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Dinamika Akuntansi Dinamika Pendidikan Trikonomika: Jurnal Ekonomi Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Jurnal Penelitian Ekonomi dan Bisnis Jurnal Akuntansi Bisnis KEUNIS International Journal of Science and Applied Science: Conference Series Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual Jurnal Dinamika Ekonomi dan Bisnis SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Organisasi Dan Manajemen Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management EQIEN - JURNAL EKONOMI DAN BISNIS Asia Pacific Fraud Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Islamic Accounting and Finance Research International Journal of Zakat (IJAZ) Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi The Indonesian Journal of Accounting Research Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Keuangan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Akuntansi dan Keuangan Indonesia Eduvest - Journal of Universal Studies Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Manado (JAIM) Jurnal RAK (Riset Akuntansi Keuangan) Riset Akuntansi dan Keuangan Indonesia Tax Accounting Applied Journal Jurnal Akuntansi Kontemporer E-Jurnal Akuntansi
Anis Chariri
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Aerospace Engineering Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Mathematics Neuroscience Physics Social Sciences Transportation

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Forensic accounting and Islamic behavioural insight on fund misuse in 1:87 diecast hobby Fuad Yanuar Akhmad Rifai; Anis Chariri; Abdul Ghofur
Journal of Islamic Accounting and Finance Research Vol. 7 No. 1 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.1.25425

Abstract

Purpose - This study aims to explore the potential for fund misappropriation within the 1:87 diecast collector community using a forensic accounting approach integrated with Islamic behavioural accounting principles. Method - Employing a qualitative case study method, data were collected through in-depth interviews and documentation involving active collectors. Result - The study reveals patterns of non-transparent spending, manipulation of personal financial records, and rationalisation of consumptive behaviours that conflict with Sharia principles such as sidq (truthfulness) and amanah (trustworthiness). Implication - The integration of forensic accounting with Islamic behavioural values offers a corrective approach to personal financial management based on Sharia ethics. Originality - This research is among the first to address hobby-related consumption behaviour through the combined lens of forensic accounting and Islamic financial ethics.
Effectiveness of The Board of Directors and Company Performance: Corporate Governance Perspective in Indonesia Pratiwi, Ririh Dian; Chariri, Anis
Jurnal Penelitian Ekonomi dan Bisnis Vol. 6 No. 1 (2021): March 2021
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v6i1.4351

Abstract

The purpose of this study was to determine the effect of board size, board independence, and board activity on company performance from a corporate governance perspective. This study uses a quantitative approach. IDX issuers in the manufacturing sector registered in 2017-2018 are the research population. The samples were obtained using the purposive sampling method. Based on the criteria, the samples in this study were 146 companies. This study uses multiple linear regression analysis. This study found that board size has a negative effect on ROA, but has an effect on and is positively correlated with ROE. Board independence has a positive effect on the achievement of company ROA and ROE. While the third variable, namely board activity does not affect the achievement of ROA and ROE of the company. Based on the limitations, further research is expected to be able to explore other factors that are relevant in influencing company performance during and after the COVID 19 pandemic, for example, namely external factors. Keywords: Board of Directors, Corporate Governance, Company performance
EXPOSING E-PROCUREMENT FAILURES IN PREVENTING PROCUREMENT OF GOODS AND SERVICES FRAUD Saputra, Edwin; Anis Chariri
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.880

Abstract

This study aims to reveal the failure of e-procurement in preventing fraud in the procurement of goods/ services and to explore the essence of meaning behind these fraudulent practices and behaviors. The method used is a qualitative approach using a interpretive phenomenological lens. Data collection involved in-depth interviews with a semi-structured approach to eight informants and analysis of organization documents. Data analysis using a model modified by Sanders. The findings show that the root of the problems in the procurement of goods/ services are political patronage practices and violations of procurement ethics. The procurement budget is likened to a "pizza" which has been cut into several parts and will be distributed by regional heads as patrons to supporting parties as clients. Through political patronage, the selection working group intervened to win the desired provider. These various interventions have weakened the integrity of working group which has resulted in collusion between the working group and providers who are very prone to corruption and ultimately detrimental to state or regional finances. This fraudulent behavior forms a social reality within the organization that is inconsistent with procurement ethics. This study also found that the function of prevention or early warning from the inspectorate had not gone well.
PERCEIVED ORGANIZATIONAL SUPPORT: A DETERMINING FACTOR OF AUDITOR PERFORMANCE? Noor Laeliya, Aida; Chariri, Anis
Jurnal Akuntansi Kontemporer Vol. 17 No. 2 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i2.7339

Abstract

Research Purposes. This study aims to examine the effect of salary, motivation, and organizational culture on auditor performance, with perceived organizational support as a moderating variable. Research Methods. This research uses a quantitative descriptive approach with a survey method. The sample used was 90 auditors who work in Semarang City. Data analysis was performed with multiple linear regression and moderated regression analysis (MRA). Data processing using IBM SPSS version 27 Research Results and Findings. The results showed that salary and motivation had a significant effect on auditor performance, and organizational culture had no effect on auditor performance. Meanwhile, perceived organizational support as a moderating variable shows that it strengthens motivation and organizational culture on auditor performance. However, the perceived organizational support variable cannot moderate the effect of salary on auditor performance. The practical implication of this research is that organizations, especially the Public Accounting Firm (KAP), need to pay more attention to efforts to increase the support felt by auditors.
KARAKTERISITIK AUDITOR DAN KECURANGAN LAPORAN KEUANGAN Tantri, Irga Ayudias; Chariri, Anis
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.392

Abstract

This study aims to determine the effect of auditor industry specialization variables, audit tenure, audit fees and the size of Public Accounting Firms (KAP) on fraudulent financial statements of mining and construction companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The dependent variable in this study was measured using Beneish M-score. The sampling technique used was purposive sampling and was obtained by 59 companies with a total of 295 data. The analysis tool used is logistic regression analysis. The test results showed that independent variables, namely auditor industry specialization, audit tenure, and audit fee do not affect financial statement fraud while the size of KAP affects financial statement fraud.
Can sharia supervisory board affect intellectual capital efficiency? M. Arsyadi Ridha; Anis Chariri; Siti Mutmainah
Journal of Islamic Accounting and Finance Research Vol. 7 No. 2 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.2.25905

Abstract

Purpose - This study aims to examine the influence of Sharia Supervisory Board (SSB) characteristics on intellectual capital efficiency in Islamic banks in Indonesia. Method - This study employs a quantitative approach using panel data regression analysis. The population consists of Islamic banks in Indonesia, with the sample selected using a purposive sampling technique based on specific criteria. The final dataset comprises 63 observations from 10 Islamic banks over the period 2017–2023. Result - The findings reveal that SSB size, education level and meeting frequency do not significantly affect intellectual capital efficiency. However, SSB cross-membership positively influence intellectual capital efficiency. These results highlight the importance of external expertise and board activity in enhancing intellectual capital in Islamic banks. Implication - The study provides practical implications for regulators and Islamic bank managers in optimizing SSB governance structures to improve intellectual capital efficiency. Enhancing SSB effectiveness through cross-membership may contribute to better knowledge-sharing and decision-making processes, ultimately improving bank performance. Originality - To the best of our knowledge, there is still limited research that examines the direct impact of various SSB characteristics on intellectual capital efficiency in Islamic banks, particularly within the Indonesian context. This study therefore contributes to filling this gap in the literature by providing new evidence from an emerging Islamic banking market.
FINANCIAL REPORTING PRACTICE AS A RITUAL: UNDERSTANDING ACCOUNTING WITHIN INSTITUTIONAL FRAMEWORK Chariri, Anis
Journal of Economics, Business, and Accountancy Ventura Vol. 14 No. 1 (2011): April 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i1.22

Abstract

This study is aimed is to understand a ritual in financial reporting practice of a single com- pany, and how institutional theory is useful to explain such ritual through institutionalized isomorphism. Ontologically, this study is built on a belief that financial reporting practice is an institutional practice concerning the supply of information. As such, this study employed interpretive paradigm and was conducted in an insurance company, as a research setting. To improve the credibility of the research findings, the data were collected from interview, ob- servation, and document analyses which were manually analyzed using a method suggested by Marshall and Rossman (1999) and Seidel (1998). It reveals that financial reporting prac- tice has been perceived by organizational members of PT ABTBK as an institutionalized rou- tine that becomes a ritual in the company. Financial reporting practice is seen as a ritual of constructing and delivering information to an audience using “a holy guidance of ceremony” (regulations, law, standards and procedures). In doing so, the company employed three insti- tutionalized isomorphism as explained by the institutional theory. It advocates that financial reporting practice of the company is a socially-dynamic process that is not value free, but rather a socially constructed reality.
Ketidakjujuran Akademik pada Mahasiswa Akuntansi yang dibantu oleh Artificial Intellgence (AI): Perspektif Fraud Triangle Saduk, Lispridona Magdalena; Chariri, Anis
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.8141

Abstract

Penelitian ini bertujuan untuk memahami fenomena perilaku kecurangan akademik berbasis Artificial Intelligence (AI) yang dilakukan mahasiswa akuntansi dalam perspektif fraud triangle theory. Metode yang digunakan adalah metode kuantitatif dengan teknik pengumpulan data berupa kuesioner yang didistribusikan melalui Microsoft Form. Data dari 330 mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Artha Wacana Kupang, menunjukkan bahwa mahasiswa yang merasa tertekan atau memiliki alasan untuk membenarkan perilaku tidak jujur mereka cenderung lebih sering menggunakan AI untuk melakukan kecurangan akademik, seperti menyalin tugas, mencontek ujian, atau memalsukan data. Sedangkan mahasiswa yang memiliki kesempatan untuk berlaku tidak jujur, seperti tidak ada pengawasan, tidak ada sanksi, atau tidak ada deteksi, tidak memiliki pengaruh terhadap kecurangan akademik berbasis AI. Penelitian ini memberikan pemahaman tentang motivasi ketidakjujuran akademik dan menyarankan langkah-langkah untuk mencegah kecurangan akademik yang didukung Artificial Intelligence.
Big Five Personalities and Auditors' Ability to Detect Fraud: The Application of Digital Forensics as A Moderation Variable Oktafiana, Dina Dwi; Chariri, Anis
Eduvest - Journal of Universal Studies Vol. 5 No. 1 (2025): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i1.44788

Abstract

This study aims to obtain empirical evidence regarding the big five personality traits of each auditor and their ability to detect fraud, assisted by digital forensics. The study involves several auditors from the Central BPK RI. The Theory of Planned Behavior (TPB) is used as the main theoretical foundation of this research because TPB is a behavioral theory that arises from the intention to behave and reflects the individual's traits and the abilities of a profession (auditor) to make decisions based on their work results, which is a form of behavioral attitude. Additionally, digital forensics is applied in this study as a moderating variable, expected to enhance the auditors' ability to detect fraud and weaken the relationship between certain Big Five personality traits of the auditors. This quantitative research uses the Structural Equation Modelling Partial Least Square (SEM-PLS) analysis method. The independent variables in this study are openess to experience, conscientiousness, extraversion, agreeableness, and neuroticism. The dependent variable is the auditors' ability to detect fraud, and the moderating variable is the application of digital forensics. The survey method was conducted by distributing Google Form questionnaires, and 172 respondents were obtained. Data processing was done using SmartPLS 3.2.9 software. The analysis results show that openness to experience, conscientiousness, extraversion, agreeableness, and neuroticism influence auditors' ability to detect fraud, and the application of digital forensics has an impact on strengthening auditors' personalities with high scores on the dimensions of openess to experience, extraversion, conscientiousness and neuroticism.
GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, TAX AVOIDANCE TOWARDS FIRM VALUE Indriastuti, Maya; Chariri, Anis; Fuad, Fuad
TRIKONOMIKA Vol 22 No 1 (2023): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.341 KB) | DOI: 10.23969/trikonomika.v22i1.3912

Abstract

This research investigates the role of tax avoidance in mediating the effect of GCG and CSRD on firm value. In this study, the samples were 31 manufacturing companies in the 2016-2019 period with 124 annual report that were processed using SEM-PLS. The results showed that institutional ownership and CSRD did not affect tax avoidance. Meanwhile, the independent board of commissioners affected tax avoidance. Institutional ownership had a negative effect on firm value. Further, independent board of commissioners, CSRD, and tax avoidance positively affected firm value. In this study, tax avoidance could mediate an independent board of commissioners on firm value but failed to mediate the effect of institutional ownership and CSRD with firm value.
Co-Authors Abdul Ghofur Abraham Jordy Winarto Ade Rizky Novitasari Aditya Anton Atmojo Hadi Aditya Pratama Aggy Eka Ressy Agriaty Vitha Sandabunga AGUS PURWANTO Aida Nahar Aisya Bella Satu Pertiwi Alfiyah Aditya Rahmawati Alina Addiyah, Alina Amalia Ratna Kusumaningrum Andi Sri Wahyuni Anindya Ratna Kartika Hady Aprina Nugrahesthy Sulistya Hapsari Arieta Nura Aisha Bagaskara, Tri Cahyo Chandra Ayu Astuti, Chandra Charles Pramudita Adiertanto Clinton Marshal Panjaitan Cornelio Purwantini Daniel Daniel Ditia Ayu Karnisa Dominikus Octavianto Kresno Widagdo Dwiki Ryno Ariesta Dwiya Endah Pandu Probowati Dwiya Endah Pandu Probowati Edwin Saputra Etna Nur Afni Yuyetta Farhan Aziz Fauziah Galuh Anggraini Felicia Fedrica Fuad Fuad Girllane Dameclelen Simatupang Gregorius Satrio Wicaksono, Gregorius Handayani, Rr Sri Hasna Syafira Hendra Dwi Saputra Sumarseno Hidayat, Bagas Ignatius Putu Premadi Indah Dwi Novianti Indira Djanuarti Indri Hardiani Jaka Isgiyarta Jan Noeverman Jannah Zahra Inayah Jatmiko Wahyu Prabowo, Tri Jihan Afifah Karina Awalia Zahra Kurnia Putri Pratiwi larasati, ressa Lena Supriati Sihombing Lili Wahyuni Lispridona Magdalena Saduk M. Arsyadi Ridha Maya Indriastuti Maya Indriastuti Muhammad Hananto Siddik Muhammad Noor Ardiansah Muhammad Ubaidillah Muhammad Wildan Sholih Naufal Hazim Widodo Nina Yesika Nita Valliana Aprilini Achan Noor Laeliya, Aida Nur Amalia Fitriani Nurdhiana Nurdhiana Nurdhiana Nurdhiana Nurlina Nurlina Oktafiana, Dina Dwi One Dwi Endarningtyas Partiwi Dwi Astuti Petrus Klau, Alfonsus Pramundityo Prasetyanto Prasojoharto, Prayogo Probowati, Dwiya Endah Pandu Rahasanica Nariswari Pratiwi, Rahasanica Nariswari Rahmat Rizal Muafiq Ramanitya Khadifa, Ramanitya Rani Alifianti Herdian Putri Retha Maya Masitta Retha Maya Masitta, Retha Rhayhan Prianbudi Lukman Rhety Ayu Dewayani Rhety Ayu Dewayani, Rhety Rifai, Fuad Yanuar Akhmad Ririh Dian Pratiwi Ririh Dian Pratiwi Saduk, Lispridona Magdalena Satila, Hanna Trusty SATRIYAS ILYAS Savila, Imelda Dea Sektiyani, Wibowati Silvia Paramita Siti Mutmainah Siti Mutmainah Suci Melati Suryono, Erwan Suryono, Erwan Tan Novita Angelina Tantri, Irga Ayudias Tjandra Dewi Vera Indrayani Vina Firdausia Khalida Widowati, Kunthi Wulandari, Richa Wahyu Yanti Puji Astutie Yeni Kuntari Yeni Kuntari Yogi Utomo Yunita Dwi Rahayu, Yunita Dwi Zahara, Rizka Verina Zati Rizka Fadhila, 13.05.52.0227