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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) AKUNTANSI DEWANTARA JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED BUSINESS ADMINISTRATION Aktiva : Jurnal Akuntansi dan Investasi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal EnviScience (Environment Science) Jurnal Bisnis Mahasiswa Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Jurnal Akuntansi Keuangan dan Bisnis Jurnal Riset Rumpun Agama dan Filsafat Proceeding Applied Business and Engineering Conference Jurnal Akuntansi Jurnal Akuntansi
Sugeng Riadi
Politeknik Negeri Batam
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Soft Skills Mahasiswa Vokasi Akuntansi Dalam Penerapan Project-Based Learning Sugeng Riadi; Riri Zelmiyanti
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i1.5779

Abstract

Tujuan penelitian ini adalah untuk mengetahui penilaian soft skills mahasiswa vokasi akuntansi dalam penerapan project-based learning. Penelitian ini merupakan applied research, dengan studi kasus pada mahasiswa D4 Akuntansi Manajerial Politeknik Negeri Batam yang sedang melakukan project-based learning. Pengumpulan data dilakukan secara alami (natural observation), dimana subjek penelitian tidak mengetahuinya. Hasil penelitian menunjukkan bahwa kemampuan attitude, problem solving, komunikasi, time management, leadership, organization skills, kerjasama dan etika sangat baik dan meningkat dalam penerapan project-based learning. Namun, dari sisi disiplin mahasiswa belum cukup baik
COMPLIANCE AUDIT OF QUALITY CONTROL DOCUMENT PROCEDURES (CASE STUDY IN PT CLADTEK BI METAL MANUFACTURING BATAM) Athifah Nur Asjad; Sugeng Riadi
Jurnal Bisnis Mahasiswa Vol 2 No 4 (2022): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v2i4.68

Abstract

Penelitian ini membahas tentang audit kepatuhan terhadap penerapan Standar Operasional Prosedur (SOP) quality control document pada PT Cladtek BI Metal Manufacturing Batam. Tujuan dari penelitian ini adalah untuk mengetahui tingkat kepatuhan karyawan atas SOP pada bagian quality control document. Penelitian ini menggunakan metode deskriptif analisis kualitatif, dan pengumpulan data dilakukan dengan teknik dokumentasi, inspeksi dokumen, wawancara dan pengamatan langsung di tempat penelitian. Hasil dari penelitian ini menyatakan bahwa audit kepatuhan SOP quality control document dinyatakan patuh dengan persentasi 82% dan persentasi tidak patuh yaitu 18%. Peneliti menemukan beberapa temuan yaitu tidak dilakukannya penawaran berkas kepada pelanggan, tidak memberikan salinan dokumen inspections release note (IRN) kepada bagian projects melainkan memberikan original file dan tidak dilakukannya update tracking pada report IRN summary yang mana mengakibatkan ditemuinya perbedaan dokumen invoice dan support invoice, sehingga harus dilakukan perbaikan.
Chartered Accountant, Asean Economic Community and Industry 4.0 Sugeng Riadi
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2468

Abstract

Penelitian ini membahas hasil dari beberapa penelitian tentang Chartered Accountant, Masyarakat Ekonomi ASEAN (MEA), Industri 4.0, tantangan dan kesempatan. Penelitian ini menggunakan pendekatan studi pustaka yang membandingkan dan meringkas beberapa literatur. Akuntan Indonesia (Chartered Accountant) siap menghadapi pasar bebas MEA. Perubahan masa depan baik ilmu akuntansi maupun akuntan yaitu; data akuntansi cloud, akuntansi dipengaruhi oleh kekuatan big data, integrasi informasi keuangan tradisional ke dalam sistem modern, akuntansi akan menjadi efisien dan mobile dan peran akuntan berubah secara radikal dan cepat. Masyarakat Ekonomi ASEAN (MEA) dan era industri 4.0 dapat menjadi peluang sekaligus ancaman bagi Indonesia, sehingga Akuntan Indonesia harus bersiap menghadapinya. Kata Kunci: Chartered Accountant, Masyarakat Ekonomi ASEAN, Industri 4.0
Do Big Data and Auditor Experience Matter? Assessing Fraud Detection with Forensic Audits as a Key Mediator Sugeng Riadi; Vitra Desaina Ginting
Jurnal Akuntansi Vol. 15 No. 1 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.1.41-50

Abstract

With advancements in data technology and the growing complexity of financial fraud, questions arise about the impact of Big Data and auditor experience on effective fraud detection. This study delves into the role of Big Data and auditor expertise in enhancing fraud detection and the effectiveness of forensic auditing, focusing on forensic auditing's potential as a mediating factor. Surveying 157 government auditors from Indonesia's Audit Board, the Financial and Development Supervisory Agency, the Financial Services Authority, and the Inspectorate General of the Riau Islands Regency. Data was collected through questionnaires and analyzed via PLS-SEM using Smart-PLS 3. The findings indicate that Big Data and auditor experience significantly bolster fraud detection and forensic auditing. However, contrary to expectations, forensic auditing does not directly influence fraud detection nor serves as a mediator in the relationship between Big Data and auditor experience in fraud detection. These insights underscore the independent yet complementary roles of Big Data and auditor expertise in fraud detection practices.
Digital Philanthropy and Its Role in Building Social Solidarity in Indonesia: A Qualitative Study of Community-Based Social Action Sugeng Riadi; Anton Bawono; R. Lukma Fauroni
Jurnal Riset Rumpun Agama dan Filsafat Vol. 5 No. 2 (2026): Agustus : Jurnal Riset Rumpun Agama dan Filsafat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrafi.v5i2.8502

Abstract

This study examines the role of digital philanthropy in fostering social solidarity in Indonesia through community-based social actions. The rapid growth of digital philanthropic practices in the post-pandemic era, mediated by social media and online platforms, has transformed collective humanitarian engagement. This study aims to explore how digital philanthropy contributes to the formation of social solidarity and social cohesion. A qualitative approach using a case study method was employed. Data were collected through in-depth interviews with fifteen community-based philanthropic actors, participant observation, and social media document analysis. Data analysis followed Miles and Huberman’s interactive model, including data reduction, data display, and conclusion drawing. The findings reveal that digital philanthropy strengthens social solidarity through digital empathy, trust-building, and collective participation. Social media functions as an inclusive interactive space that expands cross-group solidarity networks. However, challenges such as digital inequality and algorithmic bias remain significant. This study concludes that digital philanthropy holds strategic potential to enhance social solidarity when supported by inclusive and sustainable governance frameworks.
Co-Authors Ade Rizky Ismiraj Saragih Adhitomo Wirawan Aditya Wirangga Pratama Alya Shofa Deaz Andi Erna Mulyana Anton Bawono Athifah Nur Asjad Aulia Fajrin Cantika Yosdianti Katella Danar Irianto Desi Ratna Sari Diah Amaliah Fandy Bestario Harlan Fathia Mayang Sari Hajan Hidayat Hanifah Setianingrum Irsutami Irsutami Irsutami Irsutami Maryani Septiana Mia Syafrina Muhammad Ikhlash Natalia Ivana Bella Tampubolon Natalia Ivana Bella Tampubolon Nur Rahmah Andayani Nyimas Masnalina R. Lukma Fauroni Rahmat Hidayat Regita Natasya Riri Zelmiyanti Riri Zelmiyanti Rizka Destiana Rizky Amalya Rahim Rossa Sharonica Salsabila Riken Qanita Seto Sulaksono Adi Wibowo Seto Sulaksono Adi Wibowo Shinta Kartika Shinta Wahyu Hati Slamet Soebagiyo Slamet Soebagyo Sri Widiyasumarlin Sri Zuliarni ULUL AZMI Vitra Desaina Ginting Yonatan Yonatan Yosi Handayani Yulinda Yulinda