Articles
<![CDATA[Melahirkan Hipnometodologi untuk Penelitian Akuntansi ]]>
<![CDATA[Espa, Vitriyan]]>;
<![CDATA[Triyuwono, Iwan]]>;
<![CDATA[Ludigdo, Unti]]>
<![CDATA[ TEMA Vol 10, No 1 (2009) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.18202/tema.v10i1.98
<![CDATA[Melahirkan Hipnometodologi untuk penelitian Akuntansi. Penelitian kualitatif merupakan jenis penelitian yang menghasilkan penemuan-penemuan yang tidak dapat dicapai dengan menggunakan prosedur-prosedur statistik. Tulisan ini bertujuan untuk melahirkan dan merumuskan hipnometodologi menjadi sebuah metode penelitian dalam penelitian akuntansi. Hipnometodologi merupakan suatu set pengetahuan mengenai pikiran bawah sadar manusia dan bagaimana upaya untuk mengoptimalkannya sehingga dapat menjadi metode dalam melakukan penelitian (akuntansi).Dengan mempelajari, memahami dan mempraktikkan teknik-teknik hypnosis (informal hypnosis dan self hypnosis) dalam kehidupan sehari-hari, maka sangatlah mudah bagi setiap peneliti menggunakan hipnometodologi untuk melakukan penelitian (akuntansi). Hypnometodology for Accounting Research. Qualitative research is a type of research that produces findings that can not be achieved by using statistical procedures. This paper aims to reveal and formulate hipnometodologi into a research methods in accounting research. Hipnometodologi is a set of knowledge about the human subconscious mind and how the effort to optimize it so it can be a method of doing research (accounting). By studying, understanding and practicing the techniques of hypnosis (informal hypnosis and self hypnosis) in everyday life, then it is easy for any researcher using hypnometodology to conduct research (in accounting field). Kata Kunci: Hypnomethodolog, research method, accounting research]]>
<![CDATA[Model Sinergisitas Kelembagaan dalam Pengembangan Kewirausahaan UMKM Wilayah Perbatasan dengan Pendekatan One Village One Product (OVOP) ]]>
<![CDATA[Hendri, Muhammad Irfani]]>;
<![CDATA[Espa, Vitriyan]]>;
<![CDATA[Hasanudin, Hasanudin]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 7, No 2 (2018): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, UNTAN ]]>
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DOI: 10.26418/jebik.v7i2.25717
<![CDATA[This study aims to describe the potential of micro, small and medium enterprises (MSMEs) in the border region and to design a model of institutional synergy in the entrepreneurship development of MSMEs in the border region with the approach of one village one product. The approach taken in this study is a qualitative approach with the case study research type. For analysis purposes, data can be collected using triangulation data collection methods involving observation, interview and documentation as well as Focus Group Discussion (FGD). Based on the model developed in the MSMEs entrepreneurship development in border areas, there are 3(three) institutions that play a role and can synergize with each other, namely business development institutions; village incubator of superior village products and village-owned enterprises.]]>
<![CDATA[RANCANGAN SISTEM INFORMASI AKUNTANSI KELUARGA ]]>
<![CDATA[Espa, Vitriyan]]>
<![CDATA[ JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 5, No 01 (2016): Jurnal Audit dan Akuntansi Fakultas dan Bisnis Ekonomi Untan ]]>
Publisher : <![CDATA[Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura ]]>
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DOI: 10.26418/jaakfe.v5i01.22806
<![CDATA[Penelitian ini bertujuan untuk merancang sebuah sistem informasi akuntansi keluarga yang memanfaatkan perangkat teknologi informasi terkini sehingga dapat dengan mudah diterapkan oleh aparatur sipil negara, sehingga pelaporan LHKASN dapat dilaksanakan dengan baik.Dalam penelitian ini menggunakan jenis penelitian deskriptif kualitatif. Penelitian deskriptif bertujuan untuk merancang sebuah sistem informasi akuntansi keluarga dengan memanfaatkan teknologi informasi terkini. Teknik analisis data yakni dengan melakukan Metode Rapid Application Development (RAD) yang dimodifikasi yang disesuaikan dengan waktu dan biaya penelitian.Dari penelitian yang telah dilakukan, dapat disimpulkan bahwa Rancangan Aplikasi Sistem Informasi Akuntansi Keluarga sangat dibutuhkan sekali oleh aparatur sipil negara, guna memudahkan untuk pelaporan kepada pemerintah sesuai dengan edaran MENPANRB No. 1 Tahun 2015 tentang Kewajiban Penyampaian LHKASN (Laporan Harta Kekayaan Aparatur Sipil Negara) di lingkungan Instansi Pemerintah. Rancangan Aplikasi ini menyediakan menu login dan password sebagai pengaman atas penyalahgunaan dari pihak-pihak yang tidak bertanggung jawan sehingga data dan informasi dapat dijaga dengan baik. Aplikasi ini terdiri dari informasi Harta Kekayaan, Penghasilan dan Pengeluaran sehingga dapat memberikan informasi yang komperehensif kepada pemerintah mengenai sumber-sumber penghasilan aparatur sipil negara baik dari jabatan dan penghasilan lainnya. kemudian seberapa besar pengeluaran-pengeluaran yang telah dilakukan dalam keluarga.Kata kunci : Sistem Informasi Akuntansi Keluarga, Rapid Application Development (RAD), Laporan Harta Kekayaan Aparatur Sipil Negara]]>
<![CDATA[Formulasi Proses Belajar Mengajar Akuntansi Multiparadigma dengan Pendekatan Hypnoteaching ]]>
<![CDATA[Espa, Vitriyan]]>
<![CDATA[ JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 3, No 2 (2014): Jurnal Audit dan Akuntansi Fakultas Ekonomi Untan ]]>
Publisher : <![CDATA[Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura ]]>
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DOI: 10.26418/jaakfe.v3i2.9011
<![CDATA[Formulation of Accounting Multiparadigm Teaching and Learning with Hypnoteaching. Teaching and learning approach with a particular paradigm has led to the formation of student character who would affect his behavior in the community. Positivism, Interpretisvism, Criticism, and Postmodernism are paradigms that are used in the multiparadigm learning approach. This study used a qualitative method by applying hypnomethodology tolecturers and students. Hipnoteaching is believed to be the most effective teaching method in the teaching and learning process, in this case specifically aimed at learning the science of accounting. Hypnoteaching was formulated in a way that faith is rested with permission from God Almighty, and that whatever is desired by humanwith wholehearted efforts could be realized. Kata kunci: Multiparadigma, hipnoteaching, akuntansi]]>
<![CDATA[Perbandingan SAK-ETAP dengan penyajian laporan keuangan koperasi: Studi kasus pada Koperasi ABC ]]>
<![CDATA[Irawan, Julyanne Gracia]]>;
<![CDATA[Aswat, Ibnu]]>;
<![CDATA[Espa, Vitriyan]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i3.1392
<![CDATA[Financial reports are a crucial aspect of business sustainability, especially in cooperative businesses, as they enhance the quality of financial reports by adhering to accounting standards. This study aimed to compare the Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP) with the financial statements of ABC savings and loan cooperatives in Pontianak. The qualitative method involved three approaches: interviews (in-depth interviews), documentation, and literature review. The study results revealed significant differences between the financial statements of ABC Cooperative and the Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP). It was found that the presentation of financial statements by ABC Cooperative did not fully comply with the SAK-ETAP. Public interest statements This study is evidenced by the lack of adjustments to items in the presentation of financial statements and the absence of reports presented in the form of statements of changes in equity, flow statements, and notes to the financial statements. These findings indicate that ABC Cooperative's financial statements may not be effectively utilized by relevant parties for business sustainability planning.]]>
<![CDATA[Pengaruh Fee Audit dan Audit Tenure Terhadap Kualitas Audit pada Perusahaan Sub Sektor Basic Materials Yang Terdaftar di BEI 2020-2023 ]]>
<![CDATA[Pertiwi, Dewi Asih]]>;
<![CDATA[Hijriah, Amanah]]>;
<![CDATA[Espa, Vitriyan]]>
<![CDATA[ Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 3 (2024): Edisi September 2024 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
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DOI: 10.47065/jamek.v4i3.1489
<![CDATA[This research examines how the audit quality of companies in the basic materials sub sector, listed on the Indonesia Stock Exchange from 2020 to 2023, is affected by audit fees and audit tenure. This study uses a quantitative approach by involving a sample of 12 companies so that the total research data is 48. In addition, secondary data is used in this study, namely financial statements and annual reports. In this study, the analytical approach used is multiple linear regression. The results showed that audit fees have a significant positive effect on audit quality. Meanwhile, audit tenure has no effect on audit quality]]>
<![CDATA[Pandangan Donatur Mengenai Transparansi Dan Akuntabilitas Pengelolaan Keuangan Pada Organisasi Nirlaba ]]>
<![CDATA[Tanjaya, Hans Natanael]]>;
<![CDATA[Umyana, Ayu]]>;
<![CDATA[Espa, Vitriyan]]>
<![CDATA[ Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 2 (2024): Mei - Agustus 2024 ]]>
Publisher : <![CDATA[Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jv.v19i2.5750
<![CDATA[Kegiatan pengelolaan keuangan hingga saat ini masih dapat dikatakan belum sehat, dimana terdapat masih banyak hal yang berpotensi menjadi penghambat dalam kelancaran pengelolaan keuangan mulai dari kecurangan, penyalahgunaan data, hingga gagap teknologi. Transparansi merupakan keterbukaan segala hal dalam suatu organisasi dan akuntabilitas merupakan pertanggungjawaban terhadap kegiatan-kegiatan di organisasi atau lembaga tersebut. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif untuk menjelaskan secara rinci kondisi yang terjadi di sejumlah tempat yang menjadi objek penelitian. Tempat penelitian dilakukan di dua organisasi nirlaba yaitu Yayasan Xing Fu dan Gereja Kristen Nasional Injili (GKNI PNIEL). Pengambilan data dilakukan dengan mengobservasi kedua tempat organisasi nirlaba tersebut dan wawancara dengan para donatur tetap di dua organisasi tersebut. Hasil dari penelitian menunjukkan bahwa kedua organisasi non-profit tersebut telah menerapkan transparansi dan akuntabilitas yang baik di segala birokrasi dan kegiatan organisasi. Maka, penelitian ini menyimpulkan bahwa transparansi dan akuntabilitas merupakan kedua hal yang saling melengkapi satu sama lain dan harus diterapkan di seluruh organisasi atau birokrasi untuk memastikan seluruh kegiatan pada suatu komunitas dapat berjalan dengan lancar.]]>
<![CDATA[Analysis Implementation of Green Accounting in Medical Waste Management at RSUD dr. Agoesdjam Ketapang ]]>
<![CDATA[Adisty, Lyanti]]>;
<![CDATA[Espa, Vitriyan]]>;
<![CDATA[Damayanti, Fera]]>
<![CDATA[ Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v12i2.69306
<![CDATA[This study aims to determine how green accounting at RSUD dr. Agoesdjam Ketapang is implemented and what barriers are faced by RSUD dr. Agoesdjam Ketapang in implementing green accounting. The application of green accounting can provide information about the extent to which an organization has a positive impact or negative impact on the environment around it. This study is qualitative research with a case study approach. Data is collected by interviewing hospital employees and analyzing existing reports and relevant documents. This study shows that dr. Agoesdjam Ketapang Hospital has implemented the concept of green accounting, but the application has yet to be carried out perfectly. Implementing green accounting in the hospital is also considered good, with minimal obstacles in managing environmental costs. RSUD Dr. Agoesdjam Ketapang is expected to identify costs following the Hansen and Mowen environmental cost concept. This is expected to provide more detailed information related to environmental costs and become a form of corporate accountability for the environmental costs that have been spent. What distinguishes this research from previous research is the location of the research site, which is at RSUD dr. Agoesdjam Ketapang, this study discusses the obstacles to the implementation of green accounting by RSUD dr. Agoesdjam.]]>
<![CDATA[The Role of Local Government in Implementing Supervising Social Responsibility ]]>
<![CDATA[Ramadhan, Khaidir]]>;
<![CDATA[Espa, Vitriyan]]>;
<![CDATA[Heniwati, Elok]]>
<![CDATA[ Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024 ]]>
Publisher : <![CDATA[LPPM Institut Bisnis dan Informatika Kesatuan ]]>
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<![CDATA[This study aims to explore the important role of local government in Supervising Social Responsibility (CSR) carried out by Micro, Small, and Medium Enterprises (MSMEs) to the community through digitalization located in Pontianak City using Qualitative research methods with a case study approach. The data collected and processed came from in-depth interviews with related parties such as local government, MSME entrepreneurs and local community views and the use of Literature Review in data processing that will be used in this article. The results of the study indicate that digitalization plays an important role in facilitating the process and transparency of CSR implementation and the role of local government in providing a digital platform that allows reporting in digital form in increasing the effectiveness and quality of CSR distribution and information to the community. This study also underlines the importance of collaboration between the government, MSMEs, and the community in encouraging the sustainable growth of a business at the local level]]>
<![CDATA[Quality Of Audit In Public Sector Organizations: Trends And Article Analysis ]]>
<![CDATA[Vitriyan Espa]]>;
<![CDATA[Marsela Diaz]]>;
<![CDATA[Soeprajitno, Raden Roro Widya Ningtyas]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v9i2.777
<![CDATA[This study purpose to explore and analysis the "characteristics of audit quality" through two questions: 1. what are the publication trends of audit quality-themed articles based on research contributors, and 2. what are the developments in research related to audit quality up to the present. The study employs a systematic literature review using keywords that describe the article topic coverage to identify trends in audit quality characteristics. The sample consists of 26 articles from the database SCOPUS from 2011 to 2020 on audit quality. The results indicate that University Utara Malaysia's contributions dominate among institutional contributors to the articles, article contributions are predominantly from Indonesia by country, and contributions are dominated by the International Journal of Economics Research based on journal source. The final results related to audit quality show variability with appropriate testing. This research empirically contributes to the development of literature and aids in analyzing audit quality-related research.]]>
