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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Equilibrium Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JAB (Jurnal Akuntansi & Bisnis) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Ilmiah Akuntansi dan Keuangan Jurnal REP (Riset Ekonomi Pembangunan) Jurnal Akuntansi Kompetif JURNAL LENTERA BISNIS JAZ: Jurnal Akuntansi Unihaz Jurnal Ilmiah Akuntansi Kesatuan Jurnal Jendela Inovasi Daerah Jurnal Multidisiplin Madani (MUDIMA) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Sosial dan Abdimas Jurnal Akuntansi AKUNESA CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Jurnal Manajemen dan Pemasaran Jasa Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Penelitian dan Pengabdian Masyarakat Journal of Economics, Assets, and Evaluation
Yulida Army Nurcahya
Akuntansi, Universitas Tidar
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PENANGAN KREDIT BERMASALAH PADA PT BPR BANK BCD MAGELANG DI MASA PANDEMI COVID-19 (TAHUN 2020-2021) Siti Anisatul Baiti; Endang Kartini Panggiarti; Yulida Army Nurcahya
Jendela Inovasi Daerah Vol 5 No 2 (2022): Agustus
Publisher : Badan Perencanaan Pembangunan Daerah Kota Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56354/jendelainovasi.v5i2.124

Abstract

Penelitian ini sangat penting untuk dilakukan karena sangat berguna bagi masyarakat dan masukan untuk pihak bank. Pada penelitian ini bertujuan untuk mengetahui bagaimana penanganan saat terjadi kredit bermasalah di masa pandemi Covid-19 di salah satu sektor keuangan, dengan melakukan studi kasus pada PT BPR Bank BCD Magelang. Dalam penelitian ini metode yang digunakan yaitu deskriptif kualitatif, dimana menggunakan data primer dari hasil penelitian lapangan dan data sekunder dari kepustakaan. Teknik pengumpulan yang dilakukan yaitu dengan observasi, wawancara, dokumentasi, dan studi pustaka. Teknik analisis yang digunakan dengan analisis induktif melalui analisa deskriptif kualitatif yakni dengan tahapan reduksi data, penyajian data, dan kesimpulan. Hasil dari penelitian tersebut bahwa kredit bermasalah terjadi karena dua faktor yaitu faktor internal dan juga faktor eksternal. Penanganan yang dilakukan oleh pihak bank yaitu dengan pembinaan debitur melalui kunjungan langsung, jika masih mengalami kesulitan membayar maka dengan cara restrukturisasi. Namun jika kedua cara tersebut sudah tidak mampu digunakan lagi dan karakter dari debitur memang kurang baik, maka akan dilakukan pembinasaan yaitu dengan cara harus melunasi atau pindah bank lain atau dieksekusi.
Strategi Baru Auditor Sebagai Cara Mempertahankan Kualitas Audit di Masa Pandemi Covid-19 Novi Mettasari Marliana; Yulida Army Nurcahya
Jurnal Akuntansi Vol 11 No 2 (2023): AKUNESA (Januari 2023)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v11n2.p171-178

Abstract

Penelitian ini bertujuan untuk menganalisis strategi yang digunakan oleh auditor dalam mempertahankan kualitas auditnya di masa Pandemi Covid-19. Peneliti menggunakan metode kualitatif dengan studi literatur untuk menganalisis strategi yang digunakan terhadap pertahanan kualitas audit termasuk skeptisisme professional auditor, teknologi informasi, dan prosedur audit jarak jauh. Hasil analisis menunjukan bahwa pandemi Covid-19 memberikan dampak yang cukup signifikan ke berbagai bidang termasuk ekonomi. Akibatnya, banyak penyesuaian yang harus dilakukan auditor dalam melaksanakan proses audit untuk menghasilkan kualitas audit yang baik. Prosedur audit jarak jauh membuat auditor perlu memiliki strategi baru supaya proses audit bisa berjalan dengan baik dan meminimalisir kesalahan. Penggunaan teknologi informasi menjadi salah satu strategi yang efektif dan efisien untuk membantu auditor dalam melaksanakan tugasnya. Teknologi informasi yang digunakan secara tepat bisa memberikan auditor untuk menghasilkan kualitas audit yang baik. Selain itu, auditor perlu menajamkan kembali sikap skeptisisme nya supaya tidak salah dalam memberikan kesimpulan audit.
Integration of the balanced scorecard framework and analytical hierarchical procedure to determine the performance assessment model of public sector organizations Ayunda Putri Nilasari; Retnosari Retnosari; Diah Agustina Prihastiwi; Yulida Army Nurcahya
Jurnal Manajemen dan Pemasaran Jasa Vol. 16 No. 1 (2023): Maret
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmpj.v16i1.15389

Abstract

Measurement of organizational performance is a complex problem because of the many factors that affect performance. In addition, each organization must have different contingency conditions and managerial priorities that are not the same and can even conflict with each other. This research is exploratory, which aims to develop a performance measurement model in government organizations that have the main function of serving the community. The preparation of performance measurement models in public organizations using the Balanced Scorecard (BSC) and Analytic Hierarchy Process (AHP) framework. The data used in this study are qualitative and quantitative data obtained through interviews, focus group discussions (FGD), and questionnaire instruments. The sample of this research is the employees of Mertoyudan District, Bandongan District, Salaman District, and Tempuran District. The object of research is asked to sort the performance measures that have been compiled from the most relevant to the least relevant. The results of the analysis were then analyzed using SEM. From the results of the study it can be concluded that the performance measurement at the Magelang district office using the Balanced Scorecard Method and weighting with Analytical Hierarchy Processes (AHP) overall, the competence at the Magelang district office is quite good. and from all perspectives measured, the customer perspective has the largest weighting is 0.483, the second is 0.272, the third is the internal business process perspective is 0.157 and the last is growth and learning 0.088.
KETERKAITAN ANTARA AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS, AUDIT FEE, DAN AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR Fatkhatul Ngulya; Yulida Army Nurcahya
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.163 KB) | DOI: 10.31959/jm.v12i1.1288

Abstract

Auditor switching is an event where the company changes its cooperation with the auditor and the Public Accounting Firm (KAP). Auditor switching can be done either mandatory or voluntary. Voluntary auditor switching can be caused by several factors such as financial distress, audit fees, and audit delay. Accounting phenomena that have occurred, such as the Enron and KAP Arthur Anderson cases, the Waste Management Inc case, the Satyam case in India and the PT Great River International, Tbk. case, prove the need for auditor independence in carrying out audit work in a company. One way that can be done to maintain auditor independence is to conduct auditor switching, so that the cooperation that exists between the auditor and the company is maintained properly. This research is a qualitative research where the researcher uses the literature study method. This literature study was conducted by researchers referring to previous studies to further analyze the effect of variables such as financial distress, audit fees, and audit delay on auditor switching in manufacturing companies. According to the results of literature studies that have been carried out by researchers in previous studies, it can be concluded that the financial distress variable has no effect on the occurrence of auditor switching, while the audit fee and audit delay variables have implications for the occurrence of auditor switching in manufacturing companies.
EFFECT OF ETHICS, INDEPENDENCY, AND AUDIT FEE ON AUDIT QUALITY AS THE IMPACT OF COVID-19 Nurcahya, Yulida Army; P, Diah Agustina

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1683

Abstract

The pandemic that occurred and hit the whole world quickly caused various crises in the health, economic and social fields that affected all activities of the world community. This is a quantitative study utilizing a descriptive analysis approach. This study uses both primary and secondary data. Purposive sampling was employed to obtain data for this study, utilizing the following respondents' criteria: 1) Respondents were external auditors employed by a Public Accounting Firm (KAP) in the City of Magelang; and 2) Respondents had worked as auditors for a period of at least one year. The Research Instruments Reliability Test, Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Hypothesis Testing (Coefficient of Determination Test (R2), F Statistics Test, and Partial Test (t-test)) were used to analyze the data in this study. From the results of the discussion and analysis, it can be concluded that: 1) Ethics variables have no effect on audit quality; 2) Independent variables affect audit quality during the Covid-19 pandemic with a t-count value of 2.088; 3) The Audit Fee variable has an effect on audit quality with a t-count value of 2.213.
Pengaruh Ekspektasi Kinerja, Kepercayaan Auditor Pada Teknologi Informasi Dan Kompeksitas Bisnis Klien Terhadap Optimalisasi Penerapan TABK: ( Studi Empiris Pada Kantor Akuntan Publik Di DIY) Septiana, Adinda Alita; Iswanaji, Chaidir; Nurcahya, Yulida Army
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2386

Abstract

This study aims to investigate the influence of performance expectations, auditor trust in technology, and client business complexity on the optimization of TABK application. This research is a quantitative descriptive study that aims to identify factors affecting the optimization of TABK application at Public Accounting Offices in Yogyakarta. The study uses primary data collected through questionnaires distributed to 18 Public Accounting Offices in Yogyakarta, measured using the Likert scale. The population of this study is public accounting auditors in Yogyakarta and the sampling technique used is purposive sampling. Based on the set criteria, 56 respondents were obtained. Data analysis was conducted using multiple linear regression analysis using SPSS version 25. The study found that performance expectations and client business complexity have a positive and significant influence on the optimization of computer-assisted audit techniques at Public Accounting Offices in Yogyakarta. Conversely, auditor trust in technology has a negative and non-significant influence on the optimization of computer-assisted audit techniques at Public Accounting Offices in Yogyakarta. Keywords: Performance Expectations; Auditor Trust; Client Business Complexity; Computer Assisted Audit Techniques.
Mitigation of the potential fraud in the era of business digitalization in the covid 19 pandemic: exploration of accountant’s role and challenges Nurcahya, Yulida Army
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (698.946 KB) | DOI: 10.32670/fairvalue.v4i11.1801

Abstract

This study aims to see the role of accountants in mitigating the potential for fraud that occurs in the digital business era during the Covid-19 pandemic through the implementation of forensic accounting. This research will use a qualitative approach by using various previous studies and studies as the data source. This study found that business accountants have an essential role in the Covid-19 pandemic. Business accountants can have a crucial role in the digital information industry in controlling internal problems so that the results are efficient and effective, thereby reducing the risk of fraud. Forensic accounting can help detect the potential for fraud to mitigate the consequences of fraud in this digital era. If corruption has occurred, then what the Forensic Accountant must do is detect corruption. Forensic Accountants can detect fraud and corruption problems more quickly because Forensic Accountants already know and master the techniques in detecting fraud and corruption.
LITERATURE REVIEW OF AUDIT INVESTIGATION ROLE AND WHISTLEBLOWING SYSTEM IN EFFORTS TO FRAUD DISCLOSURE Makhmuro, Amin; Nurcahya, Yulida Army
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 2 (2023): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i2.565

Abstract

Economic developments have a good impact on society but also lead to the development of acts of fraud committed by some people which can pose a threat to an institution or a country. This shows that something needs to be done to combat this type of fraud. This study aims to determine the role of investigative audits and whistleblowing systems in efforts to disclose fraud. The method in this study uses a qualitative approach and this type of research is included in the literature review. There are several steps taken by researchers during the research process, such as selecting data, presenting data, and drawing conclusions. The results of the study show that investigative audits and whistleblowing systems have an important role in efforts to identify and disclose fraud.
Pengaruh Efikasi Diri Dan Motivasi Terhadap Pilihan Karir Sebagai Auditor : (Studi Kasus Perguruan Tinggi Negeri Di Jawa Tengah) Fadila, Apriliya Ayu; Nurcahya, Yulida Army; Panggiarti, Endang Kartini
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2589

Abstract

This research aims to determine and empirically test the influence of self-efficacy and motivation on the choice as an auditor at state universities in Central Java. This research uses a causality (cause-and-effect) research design. The research method used in this research is a quantitative method with primary data originating from distributing questionnaires via Google Form. The population in this study were active students of the S1 Accounting study program at State Universities in Central Java. The data source in the questionnaire uses a Likert measurement scale ranging from 1-5. The sampling technique for this research was determined by purposive sampling, namely taking samples by considering that the sample selected could represent the population studied. The sample in this study amounted to 262 samples. The sample criteria used in this research are the number of State Universities that open registration for S1 Accounting study programs in Central Java apart from Teaching, students of the 2020 and 2021 S1 Accounting study programs who have taken auditing 1 and auditing 2 courses. Data analysis techniques using multiple linear regression analysis with the SPSS version 25 analysis tool. The results of this research are that self-efficacy variables and motivation variables have a positive and significant effect on the choice as an auditor at State Universities in Central Java.
Pengembangan Kapasitas Kewirausahaan Berbasis Digitalisasi Untuk Meningkatkan Kemandirian Siswa Disabilitas Bharata, Risma Wira; Nurcahya, Yulida Army; Arnandha, Yudhi
Jurnal Sosial & Abdimas Vol 7 No 1 (2025): Jurnal Sosial & Abdimas
Publisher : LPPM Universitas Adhirajasa Reswara Sanjaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51977/jsa.v7i1.1448

Abstract

Pengabdian ini dilatarbelakangi oleh permasalahan siswa penyandang disabilitas di SLB YPPALB Kota Magelang antara lain: keterbatasan disabilitas dalam mobilitas, belum adanya dorongan untuk mengembangkan diri, kurangnya pelatihan dari pemerintah terkait keterampilan disabilitas, tingkat kompetensi disabilitas masih kurang, dan tingkat produktifitas masih rendah. Pengabdian ini bertujuan untuk mencapai kesejahteraan penyandang disabilitas dengan meningkatkan kemandirian mengenai hal-hal terkait (a) motivasi kewirausahaan era digital berdasarkan keterampilan yang dimiliki sesuai dengan kemampuannya, (b) pengenalan perencanaan bisnis untuk memulai usaha, dan (c) pembuatan business model canvas dengan aplikasi digital. Kegiatan pengabdian ini dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi. Luaran wajib dari program ini adalah siswa disabilitas SLB YPPALB Kota Magelang mempunyai motivasi kewirausahaan era digital dan siswa disabilitas SLB YPPALB Kota Magelang mempunyai dokumen perencanaan bisnis dengan aplikasi digital. Luaran tambahan pada penelitian ini adalah publikasi jurnal nasional terakreditasi.
Co-Authors Amin Makhmuro Astutik, Erni Puji Atika Atika Ayunda Putri Nilasari Azizah Azizah Bharata, Risma Wira Chaidir Iswanaji Deni Ramdani, Deni Dewi, Rizky Puspita Diah Agustina P Diah Agustina Prihastiwi Diah Agustina Prihastiwi Diyah Arum Wulandari Emma Dwi Ratnasari Endang Kartini Panggiarti Eva wulandari, Eva Fadila, Apriliya Ayu Fatimah, Ari Nurul Fatimah, Ari Nurul Fatkhatul Ngulya Fitrah Sari Islami Hadi Sasana Ismawati, Ema Kurniasari, Kenyo Kharisma Makhmuro, Amin Manurung, Herlina Marcella Evangelista Putri Kamasetya Melati, Indah Muqorobin, Masculine Muhammad Nilasari, Ayunda Putri Nova Kusumaningrum Novi Mettasari Marliana Novitaningtyas , Ivo Nuwun Priyono Octavia Lhaksmi Pramudyastuti P, Diah Agustina Pramudyastuti, Octavia Lhaksmi Retnosari , Retnosari Retnosari Retnosari Retnosari Retnosari, Retnosari Risma Wira Bharata Rizky Puspita Dewi Rizky Puspita Dewi Septiana, Adinda Alita Shintya Novita Rahmawati, Shintya Novita Silvi Agusviani Pratama Siti Anisatul Baiti Sunaningsih , Suci Nasehati Suryatimur, Kartika Pradana Umi Isnaeni Vina Nur Hidayah Widanti, Eki Melina Yudhi Arnandha Yudia, Riska Nur