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All Journal Juara: Jurnal Riset Akuntansi Infestasi Journal of Auditing, Finance, and Forensic Accounting Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Economic Education Analysis Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Resona : Jurnal Ilmiah Pengabdian Masyarakat Journal of Accounting Science Jurnal Akuntansi Aktual EBSJ Assets: Jurnal Akuntansi dan Pendidikan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Akuntansi dan Bisnis Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Journal of Contemporary Accounting JASF (Journal of Accounting and Strategic Finance) Proceeding of National Conference on Accounting & Finance Ilomata International Journal of Management Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Ilomata International Journal of Management AKSELERASI: Jurnal Ilmiah Nasional AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Akuntansi dan Keuangan (JAK) Jurnal Akuntansi Keuangan dan Bisnis KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi JWM (JURNAL WAWASAN MANAJEMEN) Media Riset Bisnis & Manajemen JRAP (Jurnal Riset Akuntansi dan Perpajakan) Pena Dimas: Jurnal Pengabdian Masyarakat JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Riset Akuntansi dan Keuangan Indonesia Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal)
Wahyudin Nor
Universitas Lambung Mangkurat, Banjarmasin, Indonesia
Religion Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEGAWAI UNTUK MELAKUKAN WHISTLEBLOWING (STUDI PADA PEGAWAI BANK INDONESIA) Hidayat, Gusti Wahyu; Hayat, Atma; Nor, Wahyudin
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 3, No 2 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The whistleblowing system is designed by an organization to report fraud. No matter how well the system is designed, if no one uses it to report fraud, the purpose of the system will not be achieved. This study aims to examine and analyze the effect of whistleblowing knowledge, perceptions of organizational protection to whistleblowers, perceptions of organizational support, the level of seriousness of fraud, and personal costs on employees' interest in whistleblowing on employees of Bank Indonesia. The data used are primary data collected using a questionnaire survey with google form and samples are determined using an accidental sampling technique.  Data were analyzed using multiple linear regression techniques, processed using SPSS software. The results showed that whistleblowing knowledge, perceptions of organizational protection to whistleblowers, and the level of seriousness of fraud significantly affect employee interest in whistleblowing. In contrast, perceptions of organizational support and personal costs do not considerably affect employee interest in whistleblowing.
ANALISIS PENYELESAIAN TINDAK LANJUT HASIL PEMERIKSAAN BPK PADA PEMERIKSAAN KINERJA ATAS KEGIATAN APIP INSPEKTORAT KABUPATEN BARITO TIMUR Banjar Nahor, Josmar Lambok; Adriani, Ade; Nor, Wahyudin
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2021): Februari 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i1.3447

Abstract

AbstrackThe purpose of this research is to reveal the obstacles in the completion of the follow-up of audit the BPK of the performance audit of APIP Inspectorate of East Barito Regency. This research uses qualitative methods with a case study approach which was carried out at the Inspectorate of Barito Timur, Central Kalimantan from September to December 2018. The result of the analysis reveal that the obstacles in completing this follow-up are caused by several internal aspects, including: 1) human resources, the lack of ASN, the mismatch of the educational background of the ASN personnel, and the lack of teamwork 2) leadership, the leader has not yet prepared a work plan for completion of  the follow-up to the BPK audit results on performance audit of  APIP activities, formed a special team, coordinates, controls, never holding   a special meeting to  discuss  BPK findings on the completion of   the BPK audit follow - up on the  performance audit APIP, there is no formation of a special team that  handle the completion of the follow-up results of the BPK audit on the performance audit of APIP, there is no instruction from the leadership to complete the follow-up of the BPK audit results on the APIP performance audit. 3) Work environment, non-physical work environment,  a work culture that has not been optimal , encourages completion of follow-up. Meanwhile, the physical work environment, such as the availability of facilities and facilities  is still limited.Research on these three aspects is very useful to understand how to optimize the acceleration of the completion of the follow-up of the inspection results, especially  in the  Inspectorate  of East Barito Regency APIP
Financial statements disclosure on Indonesian local government websites Wahyudin Nor; Muhammad Hudaya; Rifqi Novriyandana
Asian Journal of Accounting Research Volume 4 Issue 1
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-06-2019-0043

Abstract

The purpose of this paper is to examine the extent to which audit opinion, audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment influence the disclosure of financial statements on the official website of local government.The data of this research comprise 68 financial statements during the period 2015–2016 collected from 34 local governments across Indonesia by employing the census method. The data then are analyzed using logistic regression.The results of this study show that audit opinion has a positive significant influence on the disclosure of financial statements on local government websites in Indonesia, while the audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment have no significant influences on the disclosure of financial statements local governments’ websites across Indonesia.The study contributes to the public sector accounting research by enhancing our understanding to the disclosure of financial statements on local government websites.
Faktor-Faktor Dalam Meningkatkan Pengungkapan Green Banking Nada Khamilia; Wahyudin Nor
Juara: Jurnal Riset Akuntansi Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i1.3144

Abstract

The purpose of this study was to examine and analyze the influence of Operational Cost of Operating Income (BOPO), Capital Adequacy Ratio (CAR), Financial Slack, Human Resource Slack, Sustainability Officer, and Sustainability Committee on green banking disclosure and also to analyze the differences between green banking disclosure before and after the issuance of POJK Number 51 / POJK.03 / 2017 concerning sustainable finance of 12 sample companies of bank sub-sectors listed on the IDX during the 2016-2019 period. The analysis used in this study was multiple linear regression analysis to examine the causality relationship between independent variables on green banking disclosures, as well as the Wilcoxon test to determine differences in the level of disclosure before and after POJK Number 51/POJK.03/2017 issuance. The results of this study indicate that there are differences in green banking disclosures before and after the issuance of POJK Number 51 / POJK.03 / 2017. In addition, it was also found a positive significant effect of the sustainability committee on green banking disclosure while Operational Costs on Operating Income (BOPO), Capital Adequacy Ratio, Financial Slack, Human Resource Slack, and Sustainability Officer have no significant effect.
Determinan kemampuan pemeriksa dalam mendeteksi fraud Puspita Wulan Dari; Wahyudin Nor; Rasidah Rasidah
Jurnal Akuntansi Aktual VOLUME 8, NOMOR 2, JULI 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v8i22021p085

Abstract

AbstractFraudulent behavior continues to happen, showing that the eradication of this act is difficult. Fraud has costed a lot to the economy of the country. Hence, based on the UUD 1945, the government forms The Audit Board of The Republic Indonesia (BPK RI) which is an independent body that was responsible for auditing, management and financial responsibility of the state. This research aims to investigate the effect of examination experience, red flags, audit time budget pressure, workload, and personality type with the ability to detect fraud. This study used saturated sample method or census with the population of 32 independent BPK RI examiners in East Kalimantan Province. The data was collected through an online questionnaire and analyzed by using a multiple linear regression. The results of this study indicate that the audit experience and red flags variables affect the ability to detect fraud. Meanwhile, the audit time budget pressure, professional skepticism, workload, and personality type have no effect on the ability to detect fraud. This study can be used as a guide for examiners in carrying out their responsibilities, especially in detecting fraud.AbstrakTindakan kecurangan yang sampai saat ini masih sering terjadi menunjukkan sulitnya menghapuskan tindakan tersebut. Kecurangan telah banyak merugikan ekonomi negara. Penelitian ini bertujuan untuk menganalisis pengaruh pengalaman pemeriksaan, red flags, tekanan anggaran waktu pemeriksaan, beban kerja, dan tipe kepribadian terhadap kemampuan pemeriksa dalam mendeteksi kecurangan. Penelitian ini menggunakan sampel jenuh atau sensus dengan jumlah populasi 32 pemeriksa independen Badan Pemeriksa Keuangan (BPK) Provinsi Kalimantan Timur. Data dikumpulkan melalui kuesioner online, dan dianalisis dengan menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa pengalaman pemeriksaan dan red flags berpengaruh terhadap kemampuan mendeteksi kecurangan. Namun, variabel tekanan anggaran waktu pemeriksaan, skeptisisme profesional, beban kerja, dan tipe kepribadian tidak berpengaruh terhadap kemampuan mendeteksi kecurangan. Penelitian ini bisa menjadi referensi bagi pemeriksa dalam menjalankan tugasnya, terutama dalam mendeteksi kecurangan.
KEADILAN DISTRIBUTIF SEBAGAI VARIABEL MODERATING DALAM HUBUNGAN PARTISIPASI ANGGARAN DAN KINERJA DINAS Wahyudin Nor
InFestasi Vol 7, No 2 (2011): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v7i2.495

Abstract

This present research examined the effects that participation in budget preparation and the performances of government offices in Palangka Raya. These offices that turned to be executive elements of local government, were directly involved in budget preparation and served as working unit providing public services. Distributive justice perception were treated as moderating variable of this research. Samples taken in the research, were involved government offices in Palangka Raya. Analysis units utilized were the heads of offices, since they were mostly involved in budget processing in the offices. Data were collected through questionnaires, out of 82 questionnaires sent, only 48 questionnaires could be processed. The empirical result using simple regression showed that budget participation significantly effect on performance of government offices in Palangka Raya. But empirically result using residual approach showed that a fit between budget participation with contingent factor (distributive justice) does not effect performance significantly.
HUMAN DEVELOPMENT INDEX AND AUDIT OPINION Wahyudin Nor; Muhammad Hudaya; Rifqi Novriyandana; Dewi Lesmanawati; Melllani Yuliastina
JAFFA Vol 6, No 1 (2018): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v6i1.4326

Abstract

This study aims to investigate: the influence of human development indeks (HDI) and growth of HDI on auditor opinion and the difference between the level of HDI entities that get the predicate of qualified opinion or non qualified opinion. The data of this research comprise 1.482 out of 496 regency/cities governments in Indonesia during 2014-2016. The analysis techniques used are multiple regression and independent simple t test. The results of this study show that the human development indeks has influence on auditor opinion, the growth of human development indeks has influence on auditor opinion. The results of this study also found that the average performance of HDI between regency/ cities in Indonesia is different between of qualified opinion or non qualified opnion.
Flypaper Effect pada Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap Belanja Daerah pada Pemerintah Kabupaten/Kota di Provinsi Kalimantan Selatan (2009 – 2013) Wia Rizqi Amalia; Wahyudin Nor; M Nordiansyah
Jurnal Akuntansi dan Bisnis Vol 15, No 1 (2015)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1639.5 KB) | DOI: 10.20961/jab.v15i1.171

Abstract

This study was aimed to demonstrate the effect of local revenue (PAD), general allocation fund (DAU), and special allocation fund (DAK) to the local government expenditure, and also demonstrate empirically whether the effect of the DAU and DAK to the local government expenditure are larger than the effect of PAD to the local government expenditure in the district/city of South Kalimantan Province in 2009-2013 period. Data analysis method used in this research is descriptive statistical analysis and multiple linear regression analysis using the SPSS (Statistics Product and Service Solutions) version 17. Before performing data analysis, first tested the classical assumption of normality test, multicollinearity, autocorrelation, and heteroscedasticity test. The results showed that: (1) the PAD does not affect the local government expenditure, (2) the DAU affect the local government expenditure, (3) the DAK affect the local government expenditure, and (4) the coefficient of the DAU and the DAK is greater than the value of the coefficient of PAD, and both significantly influence the local government expenditure. This indicates that there has been a flypaper effect on local government expenditure in the districts / cities at South Kalimantan Province in 2009-2013 periods.
Faktor-Faktor yang Mempengaruhi Internet Financial Reporting Pemerintah Daerah dan Implikasinya terhadap Akuntabilitas Laporan Keuangan Daerah Gusti Indira Alhajjriana; Wahyudin Nor; Rano Wijaya
Jurnal Akuntansi dan Bisnis Vol 17, No 2 (2017)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1629.745 KB) | DOI: 10.20961/jab.v17i2.226

Abstract

This study aims to investigate: the influence of local revenue on internet financial reporting of local government; the influence of local expenditure on internet financial reporting of local government; the influence of the number of legislative members on internet financial reporting of local government; the influence of the population number on internet financial reporting of local government; and the influence of local government’s internet financial reporting on the accountability of local financial statement.The data of this research comprise 96 out of 32 provincial governments in Indonesia during 2012-2014. The analysis techniques used are logistic regression and ordinal logistic regression. The results of this study show that the local expenditure has influence on local government’s internet financial reporting, while local revenue, the number of legislative members, and the population do not have influence on local government’s internet financial reporting. Moreover, local government’s internet financial reporting does not have influence on local financial statements.Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan asli daerah, belanja daerah, jumlah anggota legislatif, dan jumlah penduduk terhadap internet financial reporting pemerintah daerah; dan pengaruh internet financial reporting pemerintah daerah terhadap akuntabilitas laporan keuangan daerah. Data penelitian ini terdiri dari 96 observasi dari 32 pemerintah provinsi di Indonesia selama tahun 2012-2014. Teknik analisis yang digunakan adalah regresi logistik dan regresi logistik ordinal. Hasil penelitian ini menunjukkan bahwa pengeluaran daerah berpengaruh terhadap internet financial reporting pemerintah daerah, sedangkan pendapatan daerah, jumlah anggota legislatif, dan populasi tidak berpengaruh terhadap internet financial reporting pemerintah daerah. Terlebih lagi, internet financial reporting pemerintah daerah tidak berpengaruh terhadap laporan keuangan daerah.
New Remuneration System for Village Government Apparatus (APD): Can it Halt Fraud Incident(s)? Mellani Yuliastina; Muhammad Hudaya; Wahyudin Nor; Basyirah Ainun
Journal of Accounting and Investment Vol 22, No 1: January 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (813.572 KB) | DOI: 10.18196/jai.v22i1.8936

Abstract

Research aims: Central and local governments are trying to curbing fraud involving the village government apparatus (APD) by increasing the remuneration of APD, so that they are not tempted to misuse the village fund that they manage.Design/Methodology/Approach: The purpose of this study is to see whether remuneration is the cause of fraud, the extent to which the application of new PPE remuneration has an impact on reducing the potential for fraud and who is the main actor in fraud. This research uses a qualitative approach, and case study strategy research. The research was carried out in in three villages within a district, Regency of Barito Kuala, South Kalimantan. Data were collected through several relevant informants interviewed using the open-ended questions technique.Research findings:  The results of this study indicate that APD is required to be professional to carry out their duties in managing village development, but on the other hand, the compensation for workload received is not commensurate with the risks faced. However, the increase in remuneration for the APD is only happened to the village head and village secretary, while the head of affairs and head of section’s renumeration remain below regional standard pay (UMR). The main cause of fraud is in the aspect of hegemony power and governance.Theoretical contribution/ Originality: The new remuneration system is supposed to curb the potential fraud, however, it leaves new loopholes for committing fraud. The paper suggests the new renumeration system needs to be revamped, in which all APD should receive minimum pay at UMR level, Improved governance, encouraging community participation and eliminating stereotypes about power as an effort to achieve prosperity.Research limitation/Implication: This research was conducted using a qualitative approach where the results of this study cannot be generalized to a wider scope.
Co-Authors Abdul Kadir Ade Adriani Aina, Hasnun Nida Qurrotul Alfian Alfian Annisa, Rizqi Atma Hayat Banjar Nahor, Josmar Lambok Basyirah Ainun Dewi Lesmanawati Dewi Lesmanawati DEWI SARTIKA Diah Fitriaty Dwi Puspita Sari Elvira Anggreini Fahmi Rizani Felin Tri Rahayu Gusti Indira Alhajjriana Hidayat, Gusti Wahyu Hudaya, Muhammad ISNAWATI Josmar Lambok Banjar Nahor Kadir Kadir Kadir Lesmanawati, Dewi Lili Safrida Maharani, Ainayah Diva Mellani Yuliastina Melllani Yuliastina MOCHAMAD NOVELSYAH Monica Rahardian Ary Helmina Mutma’innah, Siti Nada Khamilia Noor, Syamsu Rizal Nordiansyah, Muhammad Novita Weningtyas Respati Puspita Wulan Dari Rahmah, Linda Rahmah, Siti Aulia Nur Rahmat Rinaldi Rahmi Nadiar Rano Wijaya Rara Gustiana Rasidah Rasidah Rasidah Reny Marliadi Rifqi Novriyandana Rusma Nailiah Saprudin Saprudin Silva, Silva Siti Mutmainnah Suharni Suharni Titin Sumarni Umi Rizeki Hidayati Ummi Hanie Vika Frassasti Wia Rizqi Amalia WULAN PURNAMASARI, WULAN