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All Journal Monex: Journal of Accounting Research Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Bilancia : Jurnal Ilmiah Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Manajemen Bisnis Jurnal Pengabdian Kepada Masyarakat (Mediteg) International Journal of Economics Development Research (IJEDR) JIEB : Jurnal Ilmiah Ekonomi Bisnis Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Disrupsi Bisnis Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi International Journal of Research in Vocational Studies (IJRVOCAS) EKONOMIKA45 Worksheet : Jurnal Akuntansi Realible Accounting Journal Jurnal Media Akademik (JMA) Jurnal Dinamika Akuntansi Ecoducation
Rininda, Bella Puspita
Politeknik Negeri Tanah Laut
Religion Aerospace Engineering Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences Other

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Auditor’s Professional Skepticism and Experience on Fraud Detection: The Moderating Role of Professional Ethical Commitment Rininda, Bella Puspita
Jurnal Dinamika Akuntansi Vol. 16 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i1.4037

Abstract

Purposes: This study aims to examine the effect of professional skepticism and experience on auditor’s ability to detect fraud, as well as investigate whether professional ethical commitment can moderate the two independent variables.Methods: This study utilized a sample comprising 163 government internal auditors who were employed at 13 Regency/City Inspectorates within the province of South Kalimantan and had completed a questionnaire. Testing was conducted using the PLS regression method.Findings: This study found that professional skepticism and experience had a positive effect on the auditor’s ability to detect fraud, but professional ethical commitment did not moderate the two independent variables on the dependent variable. This research is expected to be taken into consideration in terms of auditor accountability in detecting fraud in local government agencies.Novelty: This research contributes to the theory related to auditor behavior in decision-making, specifically the attribution theory, as it involves a combination of internal and external factors in an individual’s behavior, in this case, internal auditors. The originality of this research lies in the use of professional ethical commitment as a moderating variable to strengthen the influence of professional skepticism and auditor experience on the auditor’s ability to detect fraud.
Analisis Metode Penyusutan Aset Tetap terhadap Laba di PT. Perkebunan Nusantara XIII Kebun Pelaihari Bella Puspita Rininda; Fitriyani, Yuli; Zein, Mufrida; Zahera, Ria
Jurnal Disrupsi Bisnis Vol. 7 No. 6 (2024): Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v7i6.39581

Abstract

The determination of fixed asset depreciation methods will affect the profit earned by the company. The objective of this research is to investigate how the application of fixed asset depreciation methods influences the profit at PT. Perkebunan Nusantara XIII Kebun Pelaihari. This study employs a qualitative descriptive method using primary and secondary data from PT. Perkebunan Nusantara XIII Kebun Pelaihari from 2020 to 2022. The results indicate that the company uses PSAK Number 16 as the basis for calculating fixed asset depreciation, with the Straight-Line Method chosen as the method to determine depreciation expense. This method has proven to be effective in calculating fixed asset depreciation expenses and significantly impacts the company's profit. The calculations show that depreciation using the Straight-Line Method is lower, amounting to 33,042,024 IDR, compared to the Double Declining Balance Method of 66,084,048 IDR, and the Sum of the Years' Digits Method of 63,458,682 IDR.
PENYUSUNAN LAPORAN KEUANGAN BUMDES BERKAH MULIA BUKIT MULIA BERDASARKAN KEPMENDESA PDTT NO 136 TAHUN 2022 Agustina, Imelda; Rininda, Bella Puspita; Ulfida, Deafatunnizwa; Rizka, Nor Rahma; Rahman, Gusti Yuni
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7318

Abstract

This research is conducted to develop financial statements for BUMDes Berkah Mulia Bukit Mulia in alignment with the Regulation of the Minister of Villages, Development of Disadvantaged Regions, and Transmigration Number 136 of 2022. The financial reports compiled include the balance sheet, income report, statement of equity changes, and notes to financial statements (CaLK). Using a descriptive qualitative approach, the data collection was carried out through observation, interviews, document analysis, and literature review. The results indicate that the BUMDes faced various obstacles in preparing financial reports, such as limited accounting knowledge among staff, ineffective use of government-provided applications, and reliance on basic spreadsheet tools for recording. Despite these challenges, the study succeeded in producing comprehensive financial statements for the December 2024 period that comply with Kepmendesa PDTT guidelines. These outcomes are anticipated to improve financial transparency and accountability while serving as a useful model for future reporting practices.
Pengaruh Sistem Pengendalian Internal, Whistleblowing System terhadap Pencegahan Fraud dengan Moralitas Individu sebagai Variabel Moderasi Eni Suasri; Bella Puspita Rininda; Noor Amelia; Alya Lestari; Desy Amelia; Vivy Andria Utami
Monex: Journal of Accounting Research Vol 14, No 1 (2025)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v14i1.7805

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sistem pengendalian internal dan sistem whistleblowing terhadap upaya pencegahan kecurangan, serta untuk menguji peran moralitas individu sebagai moderator dalam hubungan antara kedua variabel independen tersebut. Sampel yang digunakan dalam penelitian ini melibatkan 160 Aparatur Desa di Provinsi Kalimantan Selatan. Analisis data yaitu teknik regresi Partial Least Squares (PLS) dengan menggunakan SmartPLS. Temuan dari penelitian ini mengindikasikan bahwa sistem pengendalian internal memiliki pengaruh terhadap pencegahan kecurangan, sementara whistleblowing system tidak menunjukkan pengaruh dalam mencegah kecurangan. Moralitas individu terbukti memperkuat hubungan antara sistem pengendalian internal dan pencegahan kecurangan, tetapi tidak berfungsi sebagai moderator dalam hubungan antara sistem whistleblowing dan pencegahan kecurangan.
ANALYSIS OF THE CONTRIBUTION OF CATERING TAXES TO LOCAL REVENUE IN TANAH LAUT REGENCY Rininda, Bella Puspita; Pebriana, Rina; Maulidiya, Maulidiya
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 18 No 2 (2025): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.18 No.2 September 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v18i2.477

Abstract

Catering Tax is one type of local tax which is a source of Original Local Government Revenue (PAD) in Tanah Laut Regency. The purpose of this study is to analyze catering tax revenues, the analysis used is a potential analysis using least squares, effectiveness ratios, growth rate ratios, and catering tax contribution ratios in Tanah Laut Regency for the 2018-2021 period. Sources of data obtained from the Regional Revenue Agency for Tanah Laut Regency. The data used in this study is secondary data using qualitative descriptive analysis. The results show that the estimated potential for Catering Tax revenue in Tanah Laut Regency for the 2022 period is 5,338,917,147 IDR. The effectiveness of Catering Tax receipts in Tanah Laut Regency is classified as very effective with an average catering tax effectiveness from 2018-2021 which is 104.21% which always exceeds the set target. While the growth rate of Catering Tax is categorized as less successful, this of course refers to the comparison of the increase in the realization of Catering Tax revenue each year which has a small percentage of 12.49%. And for the contribution of Catering Tax revenue to Original Local Government Revenue, it is considered very less based on the calculation results with an average contribution of 6.35%.
Penyusunan Laporan Keuangan Koperasi Berdasarkan Kemenkop-Ukm No. 2 Tahun 2024: Studi Kasus Koperasi Kintap Mandiri Sejahtera: Preparation of Cooperative Financial Reports Based on Ministry of Cooperatives and SMEs Regulation No. 2 of 2024: Case Study of Kintap Mandiri Sejahtera Cooperative Suryani, Erlina Diah; Rininda, Bella Puspita; Rahmi, Audina; Nadiar, Rahmi; Nurhuddah, Ika Ila
Economic and Education Journal (Ecoducation) Vol. 8 No. 1 (2026): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v8i1.1993

Abstract

Penelitian ini bertujuan untuk menganalisis dan menyusun laporan keuangan Koperasi Produsen Kintap Mandiri Sejahtera sesuai dengan KEMENKOP-UKM No. 2 Tahun 2024. Metode yang digunakan dalam penelitian ini adalah Mixed Method (Metode Campuran). Data yang digunakan merupakan data Kuantitatif yaitu Laporan Keuangan sederhana yang sebelumnya sudah ada pada Koperasi Kintap Mandiri Sejahtera. Sebelum dilakukan penelitian, koperasi hanya memiliki laporan keuangan berupa laporan keuangan yang terdiri dari Laporan Posisi Keuangan dan Laporan Laba Rugi yang disusun secara terpisah untuk setiap unit usaha, serta masih menggunakan metode pencatatan manual. Hal ini menyebabkan informasi keuangan yang dihasilkan belum komprehensif dan tidak sepenuhnya memenuhi standar akuntansi yang berlaku. Melalui penelitian ini, dilakukan pendampingan dan perbaikan dalam penyusunan laporan keuangan koperasi agar sesuai dengan format dan ketentuan terbaru, yaitu meliputi Laporan Posisi Keuangan, Perhitungan SHU, Laporan Arus Kas, Perubahan Modal, dan Catatan Penjelas Laporan Keuangan (CaLK). Hasil penelitian menunjukkan bahwa penerapan standar KEMENKOP-UKM No. 2 Tahun 2024 dapat meningkatkan transparansi, akuntabilitas, dan kualitas informasi keuangan koperasi. Penelitian ini juga merekomendasikan perlunya pelatihan dan penerapan sistem digital dalam pencatatan keuangan untuk mendukung keberlanjutan pelaporan keuangan koperasi diperiode selanjutnya.
Co-Authors Ade, M. Syahwal agustina, imelda Alma Karennina Alya Lestari Amelia, Noor Astia Putriana, Astia Azizah Azizah Azizah Budiantoro, Tekad Desy Amelia Eni Suasri Erina Sudaryati Hayatie, Marliza Noor Hisni, Muhammad Indriani Dwi Lestari Ines Saraswati Machfiroh Ismaiyah, Ismaiyah Karolina, Karolina Lia Fitriani M. Rifani Adha M.Riduan Abdillah Marliza Noor Hayatie Maulida Hirdianti Bandi Maulidiya, Maulidiya Mufrida Zein Mufrida Zein Muhammad Said Noor Amelia Noor Hayatie, Marliza Nor Rahma Rizka Novella Aruna Novi Yuniarti Nurhuddah, Ika Ila Nurmalina, Radna Nurul Yakin Nuryuhuda, Dwi Mega Septy Rahman, Gusti Yuni Rahmawati Rahmi Nadiar Rahmi, Audina Rina Pebriana, Rina Sur, Widya Astuti Alam Suryani, Erlina Diah Tekad Tekad Ulfida, Deafatunnizwa Vivy Andria Utami Wardani, Desi Wawan, Endang Widiya Astuti Alam Sur Yuli Fitriani Yuli Fitriyani Yuli Fitriyani Zahera, Ria Zein, Mufrida