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All Journal Jurnal Reviu Akuntansi dan Keuangan Dinamika Akuntansi Keuangan dan Perbankan Journal of Accounting and Investment Jurnal MD Accounting Analysis Journal Journal of Accounting Science Jurnal Akuntansi dan Ekonomika Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Global Financial Accounting Journal Edunomics Journal Ilomata International Journal of Management Jurnal Eksplorasi Akuntansi (JEA) Jurnal Ilmiah Wahana Pendidikan Jurnal Akuntansi dan Keuangan (JAK) Joong-Ki : Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) JWM (JURNAL WAWASAN MANAJEMEN) JOURNAL OF WETLANDS ENVIRONMENTAL MANAGEMENT Joong-Ki Inspirasi: Jurnal Pengabdian Masyarakat Jurnal Akuntansi E-JURNAL AKUNTANSI Joong-Ki Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis E-Jurnal Akuntansi

Novita Weningtyas Respati

Universitas Lambung Mangkurat

Author-ID : 2496554

Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

Published : 41 Documents Claim Missing Document

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Determinan Pengungkapan Laporan Keuangan pada Kementerian/Lembaga Teriyani Teriyani; Novita Weningtyas Respati; Fatimah Fatimah
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6534

Purpose - This study aims to test and analyze whether a total asset of, the number of work, an audit opinion, audit findings and the follow-up to the results of tests has had a significant effect on the level of the disclosure of the financial report of the ministries /state institutions. Research Method - This research uses data from ministries / institutions that have been audited by BPK during the 2016-2018 period and the 2016-2018 BPK Audit Result Summary. The population used in this study was 86 ministries / institutions throughout Indonesia with purposive sampling technique of selecting samples of 72 ministries / institutions. The analytical method used is multiple linear regression analysis. Findings - The results show that total assets and audit opinion have a positive effect on financial statement disclosure. The number of work units and the number of audit findings have no effect on the disclosure of financial statements. Meanwhile, the follow-up on examination results has a negative effect on financial statement disclosure reference and abbreviation. Implication - Hance, ministries / institutions are expected to improve human resources, especially financial report preparers to increase understanding in the field of accounting through the implementation of training in order to be able to prepare reliable and quality financial reports that can increase public accountability and transparency through a full disclosure of financial statements.

BAGAIMANA ETIKA KERJA ISLAM MEMPENGARUHI PERSEPSI AUDITOR BERKAITAN FRAUD Monica Rahardian Ary Helmina; Novita Weningtyas Respati; Ibnu Sutomo
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 9 No. 2 (2021)
Publisher : Universitas Lambung Mangkurat

The purpose of this study was to examine the effect of Islamic work ethics on perceptions of fraud. This research has an important meaning because it was conducted directly on the government auditors at the Inspectorate of South Kalimantan Province. The questionnaire instrument was used in data collection with the research sample being auditors at the Inspectorate, especially those who were Muslim. Samples were taken as many as 100 respondents for analysis. Linear regression analysis was used to prove the hypothesis. The results showed that Islamic work ethics can influence the perception of fraud in a positive direction

DETERMINANTS OF THE LEVEL OF COMPLETION FOLLOWING UP RECOMMENDATIONS ON THE AUDIT RESULTS OF BPK RI TO LOCAL GOVERNMENTS Ken Yulita Maulydina Kusumarini; Novita Weningtyas Respati
SIMAK Vol 20 No 02 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v20i02.373

This study aims to examine and analyze the influence of the factors that influence the level of completion of follow-up recommendations on the results of the examination of the BPK RI in district/city governments on the islands of Sumatera and Kalimantan. The population in this study are all district/city governments located on the islands of Sumatera and Kalimantan. Determination of the research sample using a purposive sampling technique and obtained as many as 564 samples consisting of 128 districts/cities. Multiple linear regression was used as a data analysis technique.The results of this study indicate that the length of office of the regional head affects the level of completion of the follow-up to the recommendations of the BPK RI examination results, while the auditor's proficiency, the type of local government, the number of SKPD, the age of the local government and dependence on the central government do not affect the level of completion of the follow-up to the recommendations of the examination results BPK RI.

Analysis on The Substitution Ability of Mocaf Flour Toward Wheat Flour, its Business Feasibility, and its Industry Multiple Effects Muhammad Riza Firdaus; Widyarfendhi .; Rusniati .; Novita Weningtyas Respati
Journal of Wetlands Environmental Management Vol 5, No 2 (2017): July-December
Publisher : Center for Journal Management and Publication

The production of mocaf flour in MSME scale in South Kalimantan area was not feasible considered from its business feasibility hence the multiple effect was unmeasured based on its industry existence. Mocaf flour production derived from cassava, which is a plant that not only match on dry land but also in the wetlands of South Kalimantan, can not be oriented consumer as a substitute for wheat flour for common food products in the society. Therefore, further research refers to aspects mocaf flour premium for health. This objective of this research was to increase the society consumption of mocaf flour for the healthy reason related to the trend on negative effect from high level of gluten in wheat flour. The laboratory test showed the result that supports mocaf product for health. With this consideration then mocaf processed product have potentials to bedeveloped though serious marketing effort is required due to infamiliarity of the mocaf flour especially in South Kalimantan area. Difference test result showed that prospects, indeed, haveintention to purchase mocaf-based processed products for healthy reason.

Pendirian Pojok Baca Sebagai Cara Meningkatkan Minat Baca Pada Anak M. Yudy Rachman; Ali Sadikin; Dahniar Dahniar; Yohana Yustika Sari; Diah Fitriaty; Novita Weningtyas Respati
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 2 No. 3: Juni-September 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v2i3.2044

Kegiatan literasi merupakan kegiatan yang penting dalam dunia pendidikan, dan memang kegiatan utama literasi ini adalah literasi membaca. Tim pengabdian masyarakat merealisasikan pendirian pojok baca di wilayah Berangas, Barito Kuala. Wilayah Berangas menjadi lokasi yang dipilih untuk pendirian pojok baca karena pada wilayah ini banyak terdapat anak-anak usia pra sekolah maupun usia sekolah yang tepat menjadi khalayak sasaran bagi kegiatan pengabdian ini. Kegiatan pengabdian masyarakat dilaksanakan dalam 3 tahapan, yaitu tahap perencanaan, yang merupakan kegiatan untuk mengetahui kondisi dan situasi masyarakat khalayak sasaran. Tahap kedua yaitu tahap pelaksanaan dan penyusunan laporan kegiatan, tahapan ini merupakan proses pendirian pojok baca pada lokasi yang sudah ditentukan, yaitu di Jalan Berangas Kabupaten Barito Kuala, sekaligus mempersiapkan perlengkapan bagi pendirian pojok baca tersebut. Perlengkapan ini berupa bahan bacaan yang terdiri dari buku cerita anak, ensiklopedia anak, hingga buku-buku yang dapat menambah wawasan anak. Tahap terakhir yaitu penyususnan laporan kegiatan pengabdian masyarakat yang berisi gambaran mengenai pelaksanaan kegiatan yang ditujukan kepada khalayak sasaran. Dengan adanya kegiatan pendirian pojok baca ini maka mampu meningkatkan minat baca pada anak baik usia pra sekolah maupun anak anak pada usia sekolah, serta mampu menyediakan fasilitas bacaan sederhana yang dapat dimanfaatkan khalayak sasaran untuk menambah pengetahuan dan minat baca sejak usia dini.

Pengaruh Independensi, Pengalaman Auditor, Skeptisisme Profesional, Beban Kerja dan Kompetensi Terhadap Kemampuan Auditor Mendeteksi Kecurangan Laporan Keuangan Vika Frassasti; Novita Weningtyas Respati; Wahyudin Nor
Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v28i2.1235

This purpose of this study is to determine and analyze the direct influence of the dependent variable on the independent variable. Included among the independent variables are independence, auditor experience, professional skepticism, workload, and competency. The dependent variable is the ability of the auditor to identify fraudulent financial statements. The KAP Surabaya auditors serve as the population in this study. Fifty five of the 275 auditors employed by KAP Surabaya constitute the samples in this study. Non-probability sampling is the sampling technique used by researcher. Sampling is conducted by using the method of purposive sampling whichthe criteria of an auditor is a one-year working period. Method of multiple regression analysis is the employed analytical instrument. On the basis of an analysis of the data, it is determined that independence, auditor experience, and a burden have no bearing on the auditor’s ability to detect fraudulent financial statements. In the meantime, professional skepticism and competence enhance an auditor’s ability to detect fraudulent financial statements.

PENGARUH KEBUTUHAN PRIBADI, KELEMAHAN LINGKUNGAN PENGENDALIAN INTERNAL DAN KARAKTER PEGAWAI TERHADAP INTENSI PENGGUNA ANGGARAN DI PEMERINTAH PROVINSI KALIMANTAN SELATAN Fendry Mappariza; Novita Weningtyas Respati; Fatimah
JURNAL MANAJEMEN DAKWAH Vol. 9 No. 1 (2023)
Publisher : UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jmd.2023.91.02

The existence of indications of fraud on capital expenditure in the South Kalimantan provincial government is considered contrary to the decree of the governor of South Kalimantan number 188./44/0854/KUM/2020 regarding the appointment of Budget users of regional work units within the South Kalimantan provincial government for Fiscal Year 2021 regarding the duties, functions and powers of Budget users is evidence that budget users have not carried out their duties, functions and powers properly. This study was conducted to examine and analyze the influence of Personal Needs on the intention of Budget users on capital expenditure fraud. The effect of the weakness of the Local Government Internal control environment on the intention of Budget users on capital expenditure fraud. The influence of employee character on the intention of Budget users on capital expenditure fraud. This type of research is quantitative by survey method. The data analysis technique used is SEM-PLS with SmartPLS software. The population in this study is the official PA (budget users) of each SKPD South Kalimantan provincial government amounted to 165 with a sample of budget users in the Government of South Kalimantan. The result of this research is that personal needs influence the intention of budget users to commit fraud proved to be supported and accepted. The weakness of the internal control environment affects the intention of budget users commit fraud proved to be unsupported and rejected. Employee character affects the intention of budget users to commit fraud has been proven to be supported and accepted.

Factors Influencing Accounting Fraud in Village Fund Management in South Kalimantan Wanda Safitri; Novita WeningTyas Respati
Accounting Analysis Journal Vol 12 No 3 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i3.68933

Purpose: This study investigated the factors contributing to accounting fraud when handling village funds. The purpose of this study was to investigate and analyze how factors such as internal control systems, compliance with accounting regulations, personal morality, and information asymmetry in managing village funds are considered to influence accounting fraud. Method: Village officials and the Village Consultative Body at Tapin Selatan District, Kalimantan Selatan, were made up to be the study’s population. Purposive sampling was used in the sample selection process. One hundred twenty-six respondents served as the sample used in the analysis. The hypothesis was tested with multiple linear regression. Findings: Empirical evidence showed that accounting fraud was not affected by internal control systems. Another finding showed that compliance with accounting regulations and individual morality detrimentally impacted accounting fraud. On the contrary, accounting fraud is positively affected by asymmetric information. Novelty: The difference between this research and previous studies is related to the object studied, indicators on individual morality variables, and the addition of information asymmetry variables. Keywords: Accounting Fraud; Compliance with Accounting Regulations; Internal Control Systems; Individual Morality; Information Asymmetry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v2i3.2044

Faktor-Faktor yang Mempengaruhi Kinerja Keuangan Perbankan: Studi pada Perbankan yang Terdaftar di BEI Tahun 2017-2019 Muhammad Idris Ashari; Novita WeningTyas Respati; Muhammad Hudaya
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.960

Financial performance of banking is an indicator that measures the successful or unsuccessful of a bank in carrying out its business activities and indicates that management has managed resources effectively and efficiently. Financial performance is proxied by the entity's profit growth. This study verifies and analyzes the influence of Non-Performing Loans, Loan to Deposit Ratio, Return on Assets, Operating Expenses, Operating Income, Inflation, Net Interest Margin, and Intellectual Capital on Financial Performance of Banking. Type of this research is associative. Population of this research is all around banks where listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. The sampling technique used was a census/sampling technique, total sample obtained was 41 banks. Hypothesis testing using multiple linear regression. The difference with previous research situated on the addition of the Net Interest Margin and Intellectual Capital variables. The Results of this research prove that NPL has a negative effect on financial performance. LDR, ROA, BOPO, Inflation, NIM, and IC have no effect on financial performance.

Co-Authors ., Rusniati AA Sudharmawan, AA Abda Abda Alfian Alfian Ali Sadikin Ali Sadikin Astia Putriana, Astia Atma Hayat Chairina Chairina Chairina Chairina, Chairina Chairina, Chairina Dahniar Dahniar Dewi Ariyani Rahman Diah Fitriaty Diah Novitasari Dwi Perwita Sari Sutono Elvia Launa Enny Hardi Faisal Riyanda Putra Faisal Riyanda Putra Faizah Naila Sofa Fatimah Fatimah Fatimah fatimah Fatimah Fendry Mappariza Firjatullah, Muhammad Diky Halimatus Sakdiah, Halimatus Hilda Safitri Ibnu Sutomo Ken Yulita Maulydina Kusumarini Launa, Elvia Lili Safrida M. Yudy Rachman Mega Andani Mercyana Amelia Putri Monica Rahardian Ary Helmina Muhammad Hudaya Muhammad Idris Ashari Muhammad Rinaldi Muhammad Riza Firdaus Muhammad Riza Firdaus, Muhammad Riza Muhammad Setiawan Muhammad Yasin Najmi Aziza Nikki Lare Bagoes Noor, Syamsu Rizal Nordiansyah, Muhammad Pratami, Oktavina Yoka Rahmat Rinaldi Rasidah Rasidah Rusma Nailiah Rusniati Rusniati Sarwani Sarwani Sarwani Sarwani, Sarwani Siti Zainab Sri Maryani Sri Maryani Sutomo, Ibnu Syamsu Rizal Noor Teriyani Teriyani Utomo, Wahyu Setio Vika Frassasti Wahyudin Nor Wanda Safitri Widyarfendhi . Yohana Yustika Sari

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