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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 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 Asia Pacific Fraud Journal Jurnal Proaksi Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Islamic Accounting and Finance Research 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 Jurnal Akuntansi Manado (JAIM) Jurnal RAK (Riset Akuntansi Keuangan) Riset Akuntansi dan Keuangan Indonesia E-JURNAL AKUNTANSI Tax Accounting Applied Journal Jurnal Akuntansi Kontemporer E-Jurnal Akuntansi
Anis Chariri
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Aerospace Engineering 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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THE ROLE OF INTERNAL AUDITORS IN FRAUD PREVENTION AND DETECTION: EMPIRICAL FINDINGS FROM GENERAL BANKING Rhayhan Prianbudi Lukman; Anis Chariri
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to investigate the role of internal auditors in fraud prevention and fraud detection at banks general banking sector. The independent variable in this study is the role of the internal auditor (X) with fraud prevention (Y1) and fraud detection (Y2) as the dependent variable.This research uses primary data with questionnaires as research instruments which are distributed to 80 internal auditors at general banking sector. Of the total respondents, there were 78 respondents completed and returned the questionnaire and were used as samples in this study. SPSS version 25 is used to analyze the data. The results of the analysis of this study indicate that the role of internal auditors has a significant effect on fraud prevention and fraud detection at general banking sector. This is evident from the magnitude of the significance value of the two dependent variables, which means that the greater the role of internal auditors can increase fraud prevention and fraud detection efforts at general banking sectors.
Peran Pemahaman Fiqh Muamalah dan Literasi Akuntansi dalam Pemilihan Produk Pembiayaan Murabahah Dwiya Endah Pandu Probowati; Anis Chariri; Jaka Isgiyarta
Jurnal Proaksi Vol. 10 No. 1 (2023): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i1.3690

Abstract

Murabaha sharia financing is a famous product for sharia financial institutions. This study aims to obtain information related to the role of understanding fiqh muamalah and accounting literacy in the selection of Murabahah financing products at BMT ABC at Cirebon Regency. This study uses a qualitative interpretive case study method to gain an in-depth understanding of an event so that a research conclusion can be drawn that will provide benefits. The main findings in this study are the low understanding of Islamic fiqh muamalah and the absence of accounting literacy causing BMT ABC customers to choose Murabahah financing for all financing purposes.
Hedonism, Religiosity, and Fraud In Financial Statements Dwiya Endah Pandu Probowati; Anis Chariri; Jaka Isgiyarta
Jurnal Kajian Akuntansi Vol 7, No 1 (2023): JUNI 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v7i1.7667

Abstract

AbstractThis research is an exploratory - qualitative research with an interpretive phenomenological approach that aims to find hidden meanings from the attitudes, thoughts and behavior of parties related to the existence of corporate financial statements, namely managers, internal auditors and external auditors. The sampling technique used is judgmental sampling with the aim of getting truly competent informants. The research Findings are: First, although in some situations religiosity is ignored or considered less important, religiosity is fundamental factor for individuals who work in the field of accounting as finance manager , internal auditors, and external auditors because religiosity will surely reduce or eliminated chance of fraudulent acts or a creation of false opinions. Second, there are several personal strategies have been carried out by the informants to prevent opportunities for fraud to arise. Third, Accountant are directed to live a simple life, far from a hedonic attitude so their independence and professional integrity will be maintained.Keywords: Audit; Financial statements; Fraud; Hedonism; Religiosity.AbstrakPenelitian ini merupakan penelitian kualitatif eksploratif dengan pendekatan fenomenologis interpretatif yang bertujuan untuk menemukan makna tersembunyi dari sikap, pemikiran dan perilaku para pihak yang terkait dengan keberadaan laporan keuangan perusahaan yaitu manajer, auditor internal, dan auditor eksternal. Teknik sampling yang digunakan adalah judgmental sampling dengan tujuan mendapatkan informan yang benar-benar kompeten untuk menjawab pertanyaan penelitian. Temuan penelitian ini diantaranya adalah: Pertama, meskipun dalam beberapa situasi religiusitas diabaikan atau dianggap kurang penting, religiusitas merupakan faktor fundamental bagi individu yang bekerja di bidang akuntansi sebagai; manajer keuangan, auditor internal, dan auditor eksternal, karena religiusitas dapat mengurangi atau menghilangkan peluang munculnya tindakan curang atau pembuatan opini palsu. Kedua, terdapat beberapa strategi pribadi yang dilakukan oleh para informan untuk mencegah munculnya peluang terjadinya kecurangan. Ketiga, akuntan diarahkan untuk hidup sederhana, jauh dari sikap hedonis sehingga independensi dan integritas profesionalnya tetap terjaga.Kata Kunci: Audit, Hedonisme; Kecurangan; Laporan keuangan; Religiusitas.
Auditor’s Reputation, Auditor’s Industry Specialization and Audit Report Lag: Testing the Role of Audit Committee as Moderating Variable (Empirical Study on Manufacturing Companies Listed on the IDX in 2019 and 2020) Jihan Afifah; Anis Chariri
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the influence of auditor reputation and auditor industry specialization on audit report lag, using the audit committee as a moderating variable. The dependent variable in this study is audit report lag. The independent variables in this study are auditor reputation and auditor industry specialization. In addition, this study uses the audit committee as a moderating variable.  The study population consists of manufacturing companies listed on the Indonesian stock exchange in 2019 and 2020. The data was analyzed using descriptive statistical analysis and regression analysis with the SPSS 25 program.  The findings show that, auditor reputation and auditor industry specialization have a significant impact on audit report lag. This research also shows that audit committees can moderate the relationship between auditor reputation and audit report lag, but it does not prove that audit committees can moderate the relationship between auditor industry specialization and audit report lag.
THE EFFECT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE AND ENVIRONMENTAL PERFORMANCE ON STOCK RETURN Farhan Aziz; Anis Chariri
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the effect of environmental, social, and governance (ESG) disclosure and environmental performance on stock returns. Environmental, social, and governance (ESG) disclosure independent variables are projected through the ESG Disclosure Score, while environmental performance is assessed through the PROPER Rating. The dependent variable uses stock returns. The population comprises non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2017-2021. The sampling technique used in this study was a purposive sampling method with specific criteria, resulting in 75 samples of non-financial companies being examined. Data analysis was performed using multiple linear regression. The analysis results show that environmental performance significantly positively affects stock returns, and environmental, social, and governance (ESG) disclosure has no significant adverse effect.
PENGARUH PENGENDALIAN INTERNAL, WHISTLEBLOWING, DAN ETHICAL LEADERSHIP TERHADAP PENCEGAHAN FRAUD (STUDI EMPIRIS PADA KANTOR PERWAKILAN BPKP JAWA TENGAH) Hasna Syafira; Anis Chariri
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was conducted in order to examine various factors that influence fraud prevention in public sector organizations, in this case organizational factors consisting of internal control, whistleblowing, and ethical leadership. The three organizational factors are related to each element contained in the fraud triangle theory. The data used in this research are primary data obtained using the survey method by distributing questionnaires to employees of Representative Office of Financial and Development Supervisory Agency in Central Java. Respondents were asked to provide their perceptions of the statement in the questionnaire which were described on a scale of 1 (one) to 5 (five). The data is then processed using multiple linear regression in order to obtain final conclusions from predetermined hypotheses. This study shows that internal control, whistleblowing, and ethical leadership significantly influence fraud prevention. Through these results it can be concluded that all organizational factors tested in this study are in accordance with all elements stated in the fraud triangle theory.
The Hidden Meaning of Household Accounting Implementation Among Moslem Accountants Dwiya Endah Pandu Probowati; Anis Chariri; Jaka Isgiyarta
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2023)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v12i2.2242

Abstract

The purpose of this study was to find the hidden meaning of the implementation of household accounting among moslem accountant. This research using qualitative interpretive method - case study with primary data acquisition techniques using observation and direct interview. This research founds that the implementation of household accounting is motivated by the the goal of marriage namely, samawa. While the the mental accounting concept, the type of internal locus of control and Islamic religious values creates spiritual intelligency and awareness for running the household away from waste and irrational spending. The implementation of household accounting creates mutual trust among husband and wife because there is no financial related activities hiden. Another findings of this research is the form of financial report among informants are varies based on each unique condition of the household, the simplest form is using book-based financial records while the more modern ones use spreadsheets. Keywords: Accountability, Budgeting, Mental accounting, Locus of control, Household accounting
Desentralisasi Fiskal, Efektivitas Penyerapan Anggaran, Belanja Modal, Level Maturitas Sistem Pengendalian Internal dan Akuntabilitas Pelaporan Keuangan Pemerintah Daerah: Kinerja Pemerintah Daerah sebagai Variabel Moderasi Rahmat Rizal Muafiq; Anis Chariri
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of fiscal decentralization, the effectiveness of budget absorption, capital expenditure, the maturity level of the government's internal control system on the accountability of local government financial reporting with performance as a moderating variable. This research was conducted using quantitative methods using secondary data obtained from each agency related to the variable. The data used in this study uses secondary data taken from Local Government Financial Reporting in Central Java Province in the 2016 -2018 The results of the study show that the variables of fiscal decentralization, the effectiveness of budget absorption, and capital expenditure have no effect on the accountability of local government financial reporting. Meanwhile, the maturity level variable of the government's internal control system influences the accountability of local government financial reporting. Local government performance does not moderate the relationship between fiscal decentralization, effectiveness of budget absorption, and capital spending on the accountability of local government financial reporting. Local government performance can moderate the relationship between the maturity level of the government's internal control system on the accountability of local government financial reporting
Environmental Performance and Firm Value: Profitability as a Moderator Alfiyah Aditya Rahmawati; Anis Chariri
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 1 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.1.2024.1-12

Abstract

The objective of this study was to ascertain how the firm's value is influenced by environmental performance, using profitability as a moderating factor. Additionally, it sought to compare firm value, profitability, and ecological before, during and after Covid-19. The study used secondary data for a sample size of 50 manufacturing companies and participants in PROPER from 2019 to 2022. The results show no discernible relationship between firm value and environmental performance. The correlation between firm value and environmental performance is strengthened by the noteworthy positive moderation effect of probability. The firm value continued to drop both during and after the Covid-19 era. Environmental performance and profitability during COVID-19 show a decrease, but after 2022, both tend to be able to increase again, similar to the pre-COVID-19 period. The originality of this research lies in examining the comparisons before, during and after COVID-19 on environmental performance, firm value and profitability. Future research ideas include utilizing additional independent variables (e.g., CSR, company size, board of commissioners) that can impact firm value, as well as using alternative environmental performance measurements other than PROPER
Fraud Pengadaan Barang dan Jasa Pemerintah Dengan Penerapan E-Procurement Sebagai Variabel Moderasi Suci Melati; Anis Chariri
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 1 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v11i1.5990

Abstract

This study aims to analyze and obtain empirical evidence about the behavior of government procurement of goods and services fraud with intentions, attitudes, subjective norms, and behavioral control as predictor variables and e-procurement implementation as moderating variables. Respondents who became the object of this study were employees who were involved in the procurement of goods and services in a government agency. This research is a cross-sectional study by distributing data using a questionnaire. Questionnaires were returned and processed by as many as 478 respondents. Data analysis using the Structural Equation Model-Partial Least Squares (SEM-PLS. The results showed that statistically intention has a positive effect on procurement fraud, subjective norms, and perceived behavioral control have a positive effect on intention. Meanwhile, attitude does not positively affect intentions, and implementation of e-procurement does not weaken the relationship between intention and procurement fraud
Co-Authors Abdul Ghofur Abraham Jordy Winarto Ade Rizky Novitasari Aditya Anton Atmojo Hadi Aditya Pratama Aggy Eka Ressy Agriaty Vitha Sandabunga 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 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 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 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 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 Wulandari, Richa Wahyu Yanti Puji Astutie Yeni Kuntari Yeni Kuntari Yogi Utomo Yunita Dwi Rahayu, Yunita Dwi Zahara, Rizka Verina