Article Per Year (5 Year)
p-Index From 2021 - 2026
5.956
P-Index
This Author published in this journals
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

Published : 46 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 46 Documents
Search

 1   2   3   4   5 
ANALISIS PENYELESAIAN TINDAK LANJUT HASIL PEMERIKSAAN BPK PADA PEMERIKSAAN KINERJA ATAS KEGIATAN APIP INSPEKTORAT KABUPATEN BARITO TIMUR Josmar Lambok Banjar Nahor; Ade Adriani; Wahyudin Nor
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
Prevention and Detection of Fraud in Village Fund Supervision in Barito Kuala District Mellani Yuliastina; Muhammad Hudaya; Wahyudin Nor
Assets: Jurnal Akuntansi dan Pendidikan Vol 9, No 2 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v9i2.4941

Abstract

ABSTRACTThe purpose of this study is to map the pattern of the village fund supervision system and detect the possibility of loopholes in the system. So that it can provide recommendations for strategy formulations that are able to prevent fraud in village fund management. This research uses qualitative methods with a case study research strategy. The results showed that there was no fraud found in the three research objects, but the potential for fraud still exists and can change to be fraud due to lack coordination of supervision between related institutions and unsolid whistleblowing system. This paper offers strengthening internal control and whistleblowing system to address issues concerning the village fund supervision system.ABSTRAKTujuan penelitian ini adalah memetakan pola sistem pengawasan dana desa dan mendeteksi kemungkinan adanya celah (loopholes) fraud dari sistem tersebut sehingga dapat memberikan rekomendasi strategi yang mampu mencegah tindakan fraud pada pengelolaan dana desa. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa tidak ada fraud yang ditemukan pada tiga objek penelitian, tetapi potensi fraud eksis dan bisa mengubah pada kondisi yang yang menyebabkan terjadinya fraud akibat belum optimalnya koordinasi pengawasan antar lembaga dan belum solidnya sistem whistleblowing yang dimplementasikan. Paper ini menawarkan penguatan pengendalian internal dan whistleblowing system yang terintegrasi agar permasalahan sistem pengawasan dana desa bisa diselesaikan dengan baik.
Model Prediksi Perubahan Anggaran Belanja Daerah Pada Kabupaten Kota di Kalimantan Selatan Mochamad Novelsyah; Wahyudin Nor; Rasidah
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i1.5296

Abstract

This study aimed to examine and analyze the effect of Income Variance, Expenditure Variance, Financial Autonomy, and Surplus Accumulation on the prediction model of Regional Budget Changes in districts and cities in the province of South Kalimantan. The data used in this study is secondary data derived from reports on budget realization and regional expenditure budgets. The population in this study were all districts and cities in the province of South Kalimantan for the 2015-2019 period. The number of districts and cities in this study were 12 local governments with an observation period of five years. The data analysis technique used is multiple linear regression analysis using the SPSS Version 25 program. The test results show that the Income Variance, Expenditure Variance, and Accumulated Surplus significantly affect Changes in the Regional Budget. In contrast, the Financial Independence variable has no significant effect on Changes in the Regional Budget.
DESENTRALISASI DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERATING DALAM HUBUNGAN ANTARA PARTISIPASI PENYUSUNAN ANGGARAN DAN KINERJA MANAJERIAL Wahyudin Nor
Media Riset Bisnis & Manajemen Vol. 9 No. 3 (2009): Media Riset Bisnis & Manajemen
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1283.921 KB) | DOI: 10.25105/mrbm.v9i3.1084

Abstract

The relationship between budget participation and managerial performance has been attracting researchers attention. However, the result of previous studies on relationship between budget participation and managerial performance has been often contradictory. One way to reconcile these conflicting result is to investigate the hypothesized relationship utilizing a contingency approach.The purpose of this research is to examine the existing relationship between budget participation and managerial performance. Empirically examined whether decentralisafion and style of leadership are moderating variable that influence the relationship between budget participation and managerial performance. The sample of this research are taken from hybrid public sector organization population in Yogyakarta. From 350 sent questionnaires, there are 112 respondents than send their answer back. Only 101 questionnaires that fulfill the requierements to be processed in final analysis.The empirical result using simple regression show that budget participation influence the managerial performance. But empirically result using residual approach show that a fit between budget participation with contingent factor (decentralisation and style of leadership) does not effect managerial performance significantly.Keywords: Budget participation, Managerial performance, Desentralization, Style of leadership
FAKTOR-FAKTOR YANG MEMPENGARUHI FENOMENA AUDIT DELAY DI MASA COVID-19 Titin Sumarni; Wahyudin Nor; Saprudin Saprudin; Alfian Alfian; Dewi Lesmanawati
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 2 (2022): Vol 8, No. 2 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i2.6079

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh ukuran kantor akuntan publik (KAP), ukuran perusahaan, likuiditas, profitabilitas, solvabilitas, dan audit tenure terhadap audit delay. Populasi dalam penelitian ini adalah perusahaan sektor trade, service, and investment yang terdaftar di Bursa Efek Indonesia tahun 2019-2020. Berdasarkan hasil pemilihan sampel dengan menggunakan metode puposive sampling, diperoleh 62 perusahaan dengan periode pengamatan 2 tahun yaitu 2019-2020. Data tersebut kemudian dianalisis menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa ukuran KAP, profitabilitas, solvabilitas, dan audit tenure berpengaruh terhadap audit delay, sedangkan ukuran perusahaan dan likuiditas tidak berpengaruh terhadap audit delay. Implikasi dari penelitian ini adalah perusahaan salah satunya dapat mempertimbangkan ukuran kantor akuntan publik, khususnya ketika mengganti auditor untuk menghindari audit delay.ABSTRACTThis study aims to analyze the influence of public accountant firm size, firm size, liquidity, profitability, solvability, and audit tenure to audit delay. The population of this study are trade, service, and investment companies listed on the Indonesia Stock Exchange in 2019-2020. Sample selection method used is purposive sampling and obtained 62 companies in the 2019-2020 period. Data are analyzed using multiple linear regression. The results of the study show that public accounting firm size, profitability, solvency, and audit tenure have an effect on audit delay, while KAP size and liquidity have no effect on audit delay. The implication of this research is that one of the companies can consider the size of the public accounting firm, especially when changing auditors to avoid audit delay.
Students’ perceptions of the accounting department on the factors affecting accountants’ ethical behavior Umi Rizeki Hidayati; Wahyudin Nor; Lili Safrida
Journal of Contemporary Accounting Volume 4 Issue 1, 2022
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol4.iss1.art3

Abstract

This study was conducted to examine and analyze the influence of academic self-efficacy, fraud diamond, knowledge level, Machiavellian, and love of money on accountants' ethical behavior. Research respondents were students of the Accounting Department University of Lambung Mangkurat Banjarmasin; Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin (STIEI) Banjarmasin; National College of Economics (STIENAS) Banjarmasin; and Pancasetia College of Economics (STIEPAN) Banjarmasin. The data were processed using multiple linear regression analysis with classical assumption test. The results of the research prove that academic self-efficacy and level of knowledge have a significant negative effect on the ethical behavior of accountants. Meanwhile, fraud diamond and machiavellian have an insignificant positive effect on the ethical behavior of accountants, and love of money has a significant positive effect on the ethical behavior of accountants.
PENINGKATAN LITERASI AKUNTANSI PEMERINTAHAN BAGI GURU SMK (MGMP AKUNTANSI KOTA BANJARMASIN) Muhammad Hudaya; Wahyudin Nor; Muhammad Nordiansyah; Mellani Yuliastina
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 6, No 2 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v6i2.1209

Abstract

Pelaksanan kegiatan ini bertujuan untuk memberikan literasi kepada guru-guru SMK yang menjadi anggota MGMP Akuntansi wilayah Banjarmasin dan sekitarnya tentang akuntansi keuangan lembaga atau yang dikenal dengan akuntansi sektor publik.  Kegiatan pengabdian ini merupakan jawaban atas pemasalahan yang dihadapi oleh guru-guru pengampu mata pelajaran akuntansi keuangan lembaga di wilayah Banjarmasin dan sekitarnya. Kegiatan ini dilakukan dengan metode ceramah, tutorial dan diskusi. Narasumber yang terlibat berasal dari Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat dengan latar belakang keahlian pada bidang akuntansi sektor publik. Materi pokok yang diberikan adalah Regulasi Keuangan Negara, Akuntansi Keuangan Daerah, Overview PP 71 dan Perkembangan Standar Akuntansi Pemerintah (SAP). Evaluasi kegiatan dilakukan dengan memberikan pre-test di awal kegiatan dan post-test pada akhir kegiatan. Program ini berjalan dengan lancar target yang di rancang telah tercapai dengan meningkatnya literasi guru-guru yang awalnya hanya hanya 20 % menjadi 60% yang di ukur dengan evaluasi akhir pelaksanaan kegiatan dengan instrument google form.  Abstract. The purpose of this activity is to provide literacy to vocational school teachers who are members of the Accounting MGMP in Banjarmasin and surrounding areas about accounting for govemental institutions or what is known as public sector accounting. This service activity is an answer to the problems faced by teachers who are responsible for institutional financial accounting subjects in Banjarmasin and surrounding areas. This activity is carried out using lecture, tutorial, and discussion methods. The resource persons involved are from the Faculty of Economics and Business, The University of Lambung Mangkurat with an expert background in the field of public sector accounting. The subject matter provided is State Financial Regulation, Regional Financial Accounting, Overview of PP 71, and Development of Government Accounting Standards (SAP). Evaluation of activities by giving a pre-test at the beginning of the activity and a post-test at the end of the activity. The program is running smoothly, the designed target has been achieved with the literacy of the teachers which was initially only 20% to 60% which was measured at the end of the implementation with the google form evaluation instrument.
Cryptocurrency Transaction: is it Relevant to Indonesian Accounting Standards? Rahmi Nadiar; Wahyudin Nor; Lili Safrida
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.18523

Abstract

Background: There are no specific accounting standards that may relevant to cryptocurrency transactions. This leads to different accounting treatments for many entities. Based on the existing issues and regulations in Indonesia, how is the classification of accounts that possibly relevant to the Indonesian accounting standard?Purpose and Methods: This study seeks to explain and analyse the accounting challenges for cryptocurrencies within the current accounting framework in Indonesia. As well as to identify relevant models for cryptocurrency accounting. This study is qualitative. Data sources used in this study include key informant interviews.Findings: The study findings concluded that tere are deficiencies in the Indonesian accounting standard. This is driven by differences in the use of an entity’s business model. Differences in business activity leads to differing uses in cryptocurrency accounting.Research Limitation: The results of the research depend on the author’s experience and perspective. The scope of topics can be broadened by adding additional perspectives.Contribution: Contribute to developing the accounting standards in Indonesia. The growing popularity of cryptocurrencies has indirectly led the regulators to create new guidance for accounting financial statements. Keyword: Accounting Standard, Cryptocurrency, Blockchain, Intangible Asset.
Pengaruh Corporate Governance dan Ukuran Perusahaan Terhadap Kinerja Keuangan dan Firm Value dengan Substainability Reporting sebagai Variabel Intervening Rara Gustiana; Wahyudin Nor; Muhammad Hudaya
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 6 No 02 (2019)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2019.006.02.19

Abstract

ABSTRACT This study aims to analyze more deeply the relationship of corporate governance and company size to financial performance and company value with sustainability reporting as an intervening variable. This study uses secondary data. The independent variables in this study are corporate governance and company size. The dependent variable in this study is financial performance and company value. The intervening variable used is sustainability reporting. GRI is used as a sustainability reporting alloy for index measurement bases. The sample of this study was 12 companies that published sustainability reporting and financial reports for three consecutive years in 2014-2016 which could be accessed through the company's website. Data analysis techniques in this study using Partial Least Square (PLS) with a calculation process that is assisted by a software application program. The results of the study show that there is no significant effect of corporate governance and company size on sustainability reporting. The results also indicate a positive and significant influence of corporate governance on financial performance, there is a significant effect of corporate governance on company value, and there is no significant influence of company size on financial performance and company values. Sustainability reporting does not mediate corporate governance and company size on financial performance and company value ABSTRAK Penelitian ini bertujuan untuk menganalisis lebih dalam hubungan tata kelola perusahaan dan ukuran perusahaan dengan kinerja keuangan dan nilai perusahaan dengan pelaporan keberlanjutan sebagai variabel intervening. Penelitian ini menggunakan data sekunder. Variabel independen dalam penelitian ini adalah tata kelola perusahaan dan ukuran perusahaan. Variabel dependen dalam penelitian ini adalah kinerja keuangan dan nilai perusahaan. Variabel intervening yang digunakan adalah pelaporan keberlanjutan. GRI digunakan sebagai paduan pelaporan keberlanjutan untuk basis pengukuran indeks. Sampel penelitian ini adalah 12 perusahaan yang menerbitkan laporan keberlanjutan dan laporan keuangan selama tiga tahun berturut-turut pada 2014-2016 yang dapat diakses melalui situs web perusahaan. Teknik analisis data dalam penelitian ini menggunakan Partial Least Square (PLS) dengan proses perhitungan yang dibantu oleh program aplikasi perangkat lunak. Hasil penelitian menunjukkan bahwa tidak ada pengaruh yang signifikan dari tata kelola perusahaan dan ukuran perusahaan pada pelaporan keberlanjutan. Hasil penelitian juga menunjukkan pengaruh positif dan signifikan dari tata kelola perusahaan terhadap kinerja keuangan, ada pengaruh signifikan tata kelola perusahaan terhadap nilai perusahaan, dan tidak ada pengaruh signifikan ukuran perusahaan terhadap kinerja keuangan dan nilai-nilai perusahaan. Pelaporan keberlanjutan tidak memediasi tata kelola perusahaan dan ukuran perusahaan pada kinerja keuangan dan nilai perusahaan. JEL Classification: G34, Q56
Faktor-Faktor yang Memengaruhi Jalur Karir di Bidang Akuntansi Ummi Hanie; Kadir Kadir; Wahyudin Nor
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 8 No 1 (2021)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2021.008.01.07

Abstract

ABSTRACTThis research was aimed at analyzing and examining what factors influenced students in Indonesia in choosing their career field in accounting including intrinsic motivation, extrinsic motivation, influence of third parties, and career exposure. This research was conducted towards S2 students of Accounting at State Universities (PTN) in Indonesia. The study used convenience sampling technique based on which the S2 students of Accounting chosen were from 28 State Universities (PTN) in Indonesia. The data were collected through an online questionnaire; then the data were analyzed thorough SPSS program with the analysis test of multiple linear regression. The results showed that the intrinsic motivation and career exposure influenced career fields in accounting, while the extrinsic and influence of third parties did not influence career fields in accounting ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis faktor-faktor apa saja yang memengaruhi mahasiswa di Indonesia untuk memilih jalur karir di bidang akuntansi meliputi faktor motivasi intrinsik, motivasi ekstrinsik, pengaruh pihak ketiga, dan eksposur karir. Penelitian ini dilakukan kepada mahasiswa S2 Akuntansi di Perguruan Tinggi Negeri (PTN) di Indonesia. Penelitian menggunakan convenience sampling, sampel dalam penelitian ini adalah mahasiswa S2 Akuntansi di 28 Perguruan Tinggi Negeri (PTN) di Indonesia. Metode pengumpulan data menggunakan kuesioner online yang kemudian data dianalisis dengan SPSS dengan uji analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa motivasi intrinsik dan eksposur karir berpengaruh terhadap jalur karir di bidang akuntansi, sedangkan motivasi ekstrinsik dan pengaruh pihak ketiga tidak berpengaruh terhadap jalur karir di bidang akuntansi.
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