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All Journal Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Jurnal Kajian Akuntansi dan Auditing
Sukma Sopiyan Ardiansyah
Universitas Muhammadiyah Riau
Economics, Econometrics & Finance Social Sciences

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PENGGUNAAN STRATEGIC COSTING UNTUK MENINGKATKAN KINERJA UKM DI KOTA PEKANBARU SELAMA MASA PANDEMI Sukma Sopiyan Ardiansyah; Nadila Rahayu Putri; Nidya Fitriana; Wahyudi Engla Maizal; Rian Delviandi; Linda Hetri Suriyanti
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 6 No 2 (2021): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v6i2.1744

Abstract

This study aims to determine the effect of Strategic Costing on organizational performance. It is hoped that the results of this study can help SMEs in improving their organizational performance. Samples were taken using the solving formula. The data collection method in this study is a survey method by distributing questionnaires using instruments that are delivered directly to the owners of MSME coffee cafes in Pekanbaru City. The total number of respondents used in this analysis is 100 respondents. The data analysis technique used in this research is Structural Equation Modeling-Partial Least Square (SEM-PLS) analysis with the help of the WarpPls 5.0 program. Hypothesis testing in this study uses the values ​​contained in the output path coefficients and it can be concluded that strategic costing has an effect on organizational performance. This shows that the information generated from strategic costing is very much needed by coffee cafe entrepreneurs to improve organizational performance during the COVID-19 pandemic. Penelitian ini bertujuan untuk mengetahui pengaruh Strategic Costing terhadap kinerja organisasi. Diharapkan hasil dari penelitian ini dapat membantu UMKM dalam meningkatkan kinerja organisasinya. Sampel diambil menggunakan rumus slovin. Metode pengumpulan data dalam penelitian ini adalah metode survei dengan menyebarkan kuesioner menggunakan instrumen yang disampaikan langsung kepada pemilik UMKM café kopi di Kota Pekanbaru. Total responden yang digunakan dalam analisis ini adalah 100 responden. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis Structural Equation Modelling-Partial Least Square(SEM-PLS) dengan bantuan program WarpPls 5.0. Uji hipotesis pada penelitian ini menggunakan nilai yang terdapat pada output path coeficients dan dapat disimpulkan bahwa strategic costing berpengaruh terhadap kinerja organisasi. Hal ini menunjukkan bahwa informasi yang di hasilkan dari strategic costing sangat di butuhkan oleh pengusaha café kopi untuk meningkatkan kinerja organisasi selama pandemi covid 19.
PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI: DIMENSI FRAUD DIAMOND Sukma Sopiyan Ardiansyah; Della Salsabilla Am Nur; Joana Sarah Febrianti; Nur Fitriana
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 1 (2022): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v6i1.1763

Abstract

ABSTRACT This study aims to determine the root cause of academic cheating committed by students in doing lecture assignments during the Covid-19 pandemic. This research is a qualitative research using a case study approach. The data collection method used interviews with S1 Accounting students from the 2018 Muhammadiyah University of Riau who committed fraud. Researchers interviewed 10 respondents who committed academic fraud. The data analysis used in this research is to filter the data, present the data and draw conclusions from the research results. This study uses the Fraud Diamond Theory as a basis for analyzing data to answer research questions. The results showed that students committed academic fraud due to pressure, opportunities, rationalization of cheating behavior, and the ability to commit fraud. Through this research, researchers hope that institutions, lecturers and students can synergize with each other to minimize and prevent the spread of academic fraud in the campus environment. ABSTRAK Penelitian ini bertujuan untuk mengetahui akar masalah dari kecurangan akademik yang dilakukan oleh mahasiswa dalam mengerjakan tugas perkuliahan selama pandemi Covid-19. Penelitian ini merupakan penelitian kualitatif dengan menggunakan pendekatan studi kasus. Metode pengumpulan data menggunakan wawancara pada mahasiswa S1 Akuntansi angkatan 2018 Universitas Muhammadiyah Riau yang melakukan kecurangan. Wawancara peneliti lakukan kepada 10 responden yang melakukan kecurangan akademik. Analisa data yang digunakan dalam penelitian ini yakni menyaring data, menyajikan data serta menarik kesimpulan hasil penelitian. Penelitian ini menggunakan Fraud Diamond Theory sebagai dasar dalam melakukan analisa data untuk menjawab pertanyaan penelitian. Hasil penelitian menunjukkan bahwa mahasiswa melakukan kecurangan akademik karena mengalami tekanan, adanya peluang, rasionalisasi perilaku kecurangan, serta kemampuan dalam melakukan kecurangan. Melalui penelitian ini peneliti berharap instansi, dosen dan juga mahasiswa agar dapat saling bersinergi untuk meminimalisir dan mencegah meluasnya kecurangan akademik di lingkungan kampus.
PENGARUH WHISTLEBLOWING, AKUNTANSI FORENSIK DAN AUDIT INVESTIGASI DALAM MENDETEKSI FRAUD (STUDI PADA PERWAKILAN BPKP PROVINSI RIAU SUKMA SOPIYAN ARDIANSYAH
Jurnal Kajian Akuntansi dan Auditing Vol. 19 No. 2 (2023): Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v19i2.111

Abstract

This study aims to examine the effect of whistleblowing, forensic accounting and investigative audits in detecting fraud. This type of research is research with a quantitative approach. The population in this study, namely the investigative auditors of the Financial and Development Supervisory Agency (BPKP) Representatives of Riau Province, amounted to 30 auditors. The sampling technique in this study used a saturated sampling technique. The sample in this study was an investigative auditor who worked at the Representative of the Financial and Development Supervisory Agency (BPKP) of Riau Province, which amounted to 30 auditors. The data used in the study is primary data collected by distributing questionnaires directly. Data analysis used multiple linear regression analysis. The results show that whistleblowing has an effect on fraud detection, forensic accounting has no effect on fraud detection, and investigative audits have an effect on fraud detection
Co-Authors Della Salsabilla Am Nur Joana Sarah Febrianti Nadila Rahayu Putri Nidya Fitriana Nur Fitriana Rian Delviandi Suriyanti, Linda Hetri Wahyudi Engla Maizal