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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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Determinan tingkat transparansi anggaran melalui website pemerintah provinsi di Indonesia Siti Mutmainnah; Wahyudin Nor; Monica Rahardian Ary Helmina
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ncaf.vol5.art22

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetisi politik, press visibility, tingkat pembangunan teknologi informasi dan komunikasi, komitmen kepala daerah, terhadap tingkat transparansi anggaran melalui website pemerintah provinsi di Indonesia. Data penelitian ini terdiri dari 170 dokumen anggaran selama periode 2016-2020 yang dikumpulkan dari 34 pemerintah provinsi di Indonesia dengan menggunakan metode sensus. Data tersebut kemudian dianalisis menggunakan regresi linear berganda. Hasil analisis menunjukkan bahwa press visibility dan komitmen kepala daerah berpengaruh signifikan terhadap tingkat transparansi anggaran melalui website pemerintah provinsi di Indonesia. Sedangkan kompetisi politik, tingkat pembangunan teknologi informasi dan komunikasi tidak berpengaruh signifikan terhadap terhadap tingkat transparansi anggaran melalui website pemerintah provinsi di Indonesia. Hasil penelitian ini berkontribusi pada penelitian akuntansi sektor publik dengan meningkatkan pemahaman terhadap tingkat transparansi anggaran melalui website pemerintah provinsi di Indonesia.
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.
ANALISIS KEPATUHAN PERPAJAKAN PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) SETELAH PENERAPAN PERATURAN PEMERINTAH NO. 23 TAHUN 2018 Elvira Anggreini; Rasidah; Wahyudin Nor
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 2 (2021)
Publisher : Universitas Lambung Mangkurat

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

Abstract

This study aims to determine the level of compliance of MSME taxpayers on tax obligations, determine the factors that influence the level of tax compliance of MSME taxpayers and determine the efforts made by KPP Pratama Banjarmasin to improve tax compliance. The results showed that the level of MSME tax compliance in KPP Pratama Banjarmasin after the enactment of PP No. 23 of 2013 was still relatively low, many factors influenced the MSME tax compliance level, one of which was an understanding of Self Assessment and efforts to improve tax compliance of MSME actors, one of which was giving a warning letter.
Pengaruh Independensi, Pengalaman Auditor, Skeptisisme Profesional, Beban Kerja dan Kompetensi Terhadap Kemampuan Auditor Mendeteksi Kecurangan Laporan Keuangan Vika Frassasti; Novita Weningtyas Respati; Wahyudin Nor
Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v28i2.1235

Abstract

This purpose of this study is to determine and analyze the direct influence of the dependent variable on the independent variable. Included among the independent variables are independence, auditor experience, professional skepticism, workload, and competency. The dependent variable is the ability of the auditor to identify fraudulent financial statements. The KAP Surabaya auditors serve as the population in this study. Fifty five of the 275 auditors employed by KAP Surabaya constitute the samples in this study. Non-probability sampling is the sampling technique used by researcher. Sampling is conducted by using the method of purposive sampling whichthe criteria of an auditor is a one-year working period. Method of multiple regression analysis is the employed analytical instrument. On the basis of an analysis of the data, it is determined that independence, auditor experience, and a burden have no bearing on the auditor’s ability to detect fraudulent financial statements. In the meantime, professional skepticism and competence enhance an auditor’s ability to detect fraudulent financial statements.
Faktor-Faktor Yang Memengaruhi Tingkat Publikasi LKPD Pada Website Resmi Pemerintah Provinsi Di Indonesia Reny Marliadi; Wahyudin Nor; Rusma Nailiah
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v11i2.7840

Abstract

Penelitian ini bertujuan menguji dan menganalisis faktor-faktor yang mempengaruhi tingkat publikasi LKPD pada Website Pemerintah Provinsi yaitu tingkat ketergantungan Pemerintah Provinsi, belanja modal, dan tingkat akses internet serta menguji dan menganalisis pengaruh Komitmen Kepala Daerah dalam memoderasi pengaruh langsung masing-masing variabel independen tersebut. Penelitian menggunakan data periode 2015-2021 yang diperoleh dari Website resmi 34 Pemerintah Provinsi dan Badan Pusat Statistik (BPS). Teknik analisis data menggunakan metode Partial Least Square di mana penarikan kesimpulan atas hipotesis ddiasarkan pada P Value. Hasil penelitian menunjukkan bahwa tingkat publikasi LKPD secara signifikan dipengaruhi oleh belanja modal dan tingkat akses internet, dan komitmen kepala daerah memoderasi secara signifikan pengaruh belanja modal dan tingkat akses internet terhadap tingkat publikasi LKPD pada Website resmi Pemerintah Provinsi. Sedangkan tingkat ketergantungan Pemerintah Provinsi tidak berpengaruh signifikan terhadap tingkat publikasi LKPD pada Website resmi Pemerintah Provinsi. Begitu pula komitmen Kepala Daerah tidak memoderasi secara signifikan pengaruh tingkat ketergantungan Pemerintah Provinsi terhadap tingkat publikasi LKPD pada Website resmi Pemerintah Provinsi.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG Yuliastina, Mellani; Rahmah, Siti Aulia Nur; Nor, Wahyudin; Lesmanawati, Dewi
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 11 No. 2 (2023)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v11i2.262

Abstract

The intense competition within the capital market has prompted companies going public to enhance the caliber of their financial statements and hasten the release of audited financial reports. The purpose of this research is to evaluate and scrutinize the influence of factors such as audit tenure, corporate governance as measured by the presence of an independent board of commissioners, institutional ownership and managerial ownership, financial hardship, and audit capacity pressure on the delay of audit reports. The research population is comprised of infrastructure, utility, and transportation companies that were registered on the IDX during 2016-2019. Employing purposive sampling techniques, a sample of 21 companies was selected. The outcomes of the research indicate that audit tenure, institutional ownership, and financial difficulty have an impact on the delay of audit reports, while the existence of independent commissioners, managerial ownership, and audit capacity pressure do not have any effect on the delay of audit reports.
Key Drivers of Performance Accountability in the Batola Regional Government Agency, South Kalimantan Province-Indonesia Noor, Syamsu Rizal; Respati, Novita Weningtyas; Nor, Wahyudin
Ilomata International Journal of Management Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i4.1356

Abstract

This study's primary goal is to identify the variables that affect Batola Regency local government agencies' performance. Barito Kuala Regency received a good predicate based on the results of the Ministry of Administrative and Bureaucratic Reform of the Republic of Indonesia's SAKIP category announcement. However, Several SKPDs did not adhere to it, even though their reports on the findings of the government agency performance accountability assessment still had a strong enough foundation. Thus, a study about this phenomenon is required to ascertain the degree of responsibility of government agency performance in SKPD Barito Kuala Regency. The difference between this study and previous studies lies in the research variables on compliance with laws and regulations. The study's findings show that the clarity of budget targets, accounting control, and reporting systems have a significant impact on the performance accountability of government agencies in Barito Kuala Regency, whereas compliance with laws and regulations has no effect. The preparation of specific budget targets will facilitate the achievement of budget targets and as accounting control. The local government monitors and assesses all activities whether they are economical, efficient, and effective in providing services to the community. A good reporting system is needed to provide information on performance that is easily accessible to interested parties. Resulting in strong performance accountability of government agencies in Barito Kuala Regency.
Key Drivers of Performance Accountability in the Batola Regional Government Agency, South Kalimantan Province-Indonesia Noor, Syamsu Rizal; Respati, Novita Weningtyas; Nor, Wahyudin
Ilomata International Journal of Management Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i4.1356

Abstract

This study's primary goal is to identify the variables that affect Batola Regency local government agencies' performance. Barito Kuala Regency received a good predicate based on the results of the Ministry of Administrative and Bureaucratic Reform of the Republic of Indonesia's SAKIP category announcement. However, Several SKPDs did not adhere to it, even though their reports on the findings of the government agency performance accountability assessment still had a strong enough foundation. Thus, a study about this phenomenon is required to ascertain the degree of responsibility of government agency performance in SKPD Barito Kuala Regency. The difference between this study and previous studies lies in the research variables on compliance with laws and regulations. The study's findings show that the clarity of budget targets, accounting control, and reporting systems have a significant impact on the performance accountability of government agencies in Barito Kuala Regency, whereas compliance with laws and regulations has no effect. The preparation of specific budget targets will facilitate the achievement of budget targets and as accounting control. The local government monitors and assesses all activities whether they are economical, efficient, and effective in providing services to the community. A good reporting system is needed to provide information on performance that is easily accessible to interested parties. Resulting in strong performance accountability of government agencies in Barito Kuala Regency.
TRANSAPARANSI ANGGARAN PADA WEBSITE RESMI PEMERINTAH PROVINSI DI INDONESIA Wahyudin Nor; Lili Safrida; Fahmi Rizani; Diah Fitriaty
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): 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 (418.517 KB) | DOI: 10.32670/fairvalue.v4i5.913

Abstract

There is a gap in the practice of budget tranparency through website and themajority of local governments have not optimized the use of Internet technology.The purpose of this paper is to examine the extent to which level of highereducation, internet access in households, local revenue, local expenditure andintergovernmental revenue influence budget transparency on the official website oflocal government. The data of this research comprise 102 budget document duringthe period 2017–2019 collected from 34 local governments across Indonesia byemploying the census method. The data then are analyzed using logistic regression.The results of this study show that level of higher education and internet access inhouseholds has a positive significant influence to budget transparency on localgovernment websites in Indonesia, while the local revenue has a negative nosignificant influence to budget transparency. Local expenditure andintergovernmental revenue has a positive no significant influences to budgettransparency on local government websites in Indonesia.
PENGARUH PERBEDAAN FAKTOR-FAKTOR INDIVIDUAL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI Lesmanawati, Dewi; Nor, Wahyudin
KINDAI Vol 20 No 3 (2024): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v20i3.1734

Abstract

Tujuan penelitian ini adalah untuk mengidentifikasi perbedaan perilaku etis antara mahasiswa akuntansi dengan locus of control internal dan external, antara mahasiswa akuntansi dan mahasiswa hukum, dan antara mahasiswa akuntansi dalam kategori benevolents dan entitleds. Penelitian ini dilakukan melalui metode survei, dengan kuesioner diberikan kepada responden untuk mendapatkan data. Riset ini dilakukan pada 198 mahasiswa S1 akuntansi dan hukum Universitas Lambung Mangkurat. Penulis menggunakan tes sampel t independen untuk menguji hipotesis penelitian ini. Mereka menguji perbedaan mean antara dua kelompok sampel independen. Untuk menguji hipotesis penulis, program statistik SPSS versi 25 digunakan. Hasilnya menunjukkan bahwa perilaku etis siswa akuntansi dengan locus of control internal dan eksternal berbeda. Terdapat perbedaan besar dalam perilaku etis mahasiswa akuntansi dan hukum, serta perbedaan besar dalam perilaku etis mahasiswa yang termasuk dalam kategori benevolents dan entitileds.  Kata kunci: locus of control, disiplin ilmu, equity sensitivity, perilaku etis
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