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The Impact Of Psak 72 Implementation On Financial Performance In The Pandemic Time Covid-19 (Empirical Study On Real Estate Companies Registered In Indonesia Stock Exchange) Rahayu, Duwi Rahayu; Rahmawati, Imelda Dian; Rini, Dina Dwi Oktavia
SENTRALISASI Vol 10, No 1 (2021): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v10i1.1157

The purpose of this study is to examine the impact of the implementation of PSAK 72 on financial performance during the Covid-19 pandemic (empirical study of real estate companies listed on the Indonesian stock exchange). This research is a quantitative research, where the data used are secondary data in the form of financial statements of real estate companies. The sample of this study is a real estate company that provides periodic financial reports on the Indonesia Stock Exchange in 2019 and the second quarter of 2020 with a total of 46 sample companies. The results of the study indicate that PSAK 72 has a significant negative effect on the liquidity ratio, profitability ratio, activity ratio, and market ratio, while the implementation of PSAK 72 has no significant effect on the solvency ratio. This show, although the implementation of PSAK 72 has had a significant negative effect, companies have started to prepare for the implementation of PSAK 72 by conducting evaluations, adaptations and training for employees before actually implementing PSAK 72. The meaning of not fully implementing PSAK 72 has a negative impact on real estate company earnings, because the implementation of these standards was also followed by the Covid-19 pandemic which also resulted in a decrease in income for companies.

PENGARUH AKUNTANSI AKRUAL TERHADAP PERILAKU APARATUR DENGAN PERANGKAT PENDUKUNG SEBAGAI VARIABEL MODERATING Biduri, Sarwenda; Rini, Dina Dwi Oktavia
Prosiding Seminar Nasional INDOCOMPAC Akuntansi Manjemen, Akuntansi Keuangan, Audit dan Pasar Modal
Publisher : Prosiding Seminar Nasional INDOCOMPAC

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.246 KB)

Keberhasilan Penerapan PP. No.71 Tahun 2010 yang berisi Standar Akuntansi Pemerintah (SAP) berbasis akrual tidak terlepas dari beberapa faktor yaitu perilaku aparatur di lapangan beserta perangkat pendukungnya. Setelah dikeluarkannya PP No. 71 Tahun 2010 sebagai tindak lanjut dari UU Nomor 17 Tahun 2003, tidak ada alasan bagi pemerintah untuk menunda pelaksanaan akuntansi berbasis akrual. Penggunaan basis akrual ini telah dimulai sejak tahun anggaran 2013 oleh pemerintah pusat. Diharapkan semua organisasi pemerintah termasuk pemerintah daerah, sudah melaksanakan Akuntansi Pemerintahan Berbasis Akrual (APBA) paling lambat akhir tahun 2015. Implementasi APBA membutuhkan perencanaan dan strategi pelaksanaan yang matang dengan mempertimbangkan beragam aspek terkait. Beberapa implikasi atas implementasi APBA dibutuhkan untuk mendukung kelancaran transisi mencakup mandat yang jelas, komitmen pemerintah dan pejabat kunci, dukungan kapasitas teknologi informasi dan sistem informasi yang memadai. Tujuan penelitian ini adalah untuk menguji secara kuantitatif bagaimana pengaruh penerapan akuntansi akrual terhadap perilaku aparatur dengan perangkat pendukung sebagai variable moderating. Penelitian ini telah dilakukan di pemerintah Kabupaten Sidoarjo, menggunakan data primer dengan mengirimkan kuesioner kepada kepala dinas, kepala bagian, kepala seksi, dan staf keuangan di wilayah Pemerintahan Kabupaten Sidoarjo yang terlibat dalam proses penyusunan laporan keuangan daerah. Teknik pengambilan sampel dilakukan dengan purposive sampling judgment. Hasil penelitian ini menemukan bahwa PP No. 71 Tahun 2010 dan SAP berpengaruh signifikan terhadap perilaku aparatur, akan tetapi dengan disertai adanya perangkat pendukung sebagai variabel moderating, maka PP No. 71 Tahun 2010 dan SAP berpengaruh tidak signifikan terhadap perilaku aparatur Pemerintah Kabupaten Sidoarjo. Kata Kunci: Akuntansi Akrual, Perilaku Aparatur, Perangkat Pendukung Success of the implementation of Government Regulation No. 71 of 2010 which contains the Government Accounting Standards is inseparable from the accrual basis of several factors: the behavior of personnel in the field along with its supporting device. Following the issuance of Government Regulation No. 71 of 2010 as a follow-up of Constitution No. 17 of 2003, there is no reason for the government to delay the implementation of accrual based accounting. The use of this accrual basis began in the 2013 budget by the central government. It is expected all government organizations including local government, already implementing the Accrual Based Government Accounting by the end of 2015. Implementation of the Accrual Based Government Accounting requires planning and careful implementation strategy to consider various aspects related. Some of the implications of the implementation of the the Accrual Based Government Accounting needed to support a smooth transition includes a clear mandate, a key commitment of the government and officials, support the capacity of information technology and information systems are adequate. The purpose of this study was to test quantitatively how the effect of the application of accrual accounting to the behavior of the government officials with a support device as a moderating variable. This research has been conducted in Sidoarjo government, using primary data by sending a questionnaire to the head of department, head of section, head section, and finance staff in the area of Sidoarjo government involved in the area of financial reporting process. The sampling technique is done by purposive sampling judgment. The results of this study found that Government Regulation No. 71 of 2010 and the Government Accounting Standards have a significant effect on the behavior of the government officials, but accompanied by the supporting device as moderating variable, then the Government Regulation No. 71 of 2010 and the Government Accounting Standards not significant effect on the behavior of government officials Sidoarjo government. Keywords: Accrual Accounting, Government Officials Behavior, Device Support

Pelaksanaan Internal Audit Terhadap Niat Whistleblowing Dalam Rangka Mencapai Good Corporate Governance Melalui Perceived Environmental Uncertainty (Pada Perusahaan Farmasi Di Sidoarjo) Dina Dwi Oktavia Rini; Wiwit Hariyanto
BALANCE: Economic, Business, Management and Accounting Journal Vol 16, No 1 (2019)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v16i1.2454

ABSTRACT The aim of this research are (1) to analyze the role of KPU in the implementation of internal audit on private sector organization; (2) to analyze the magnitude of whistleblowing intentions after the implementation of internal audits; (3) to analyze the magnitude of whistleblowing intentions after the implementation of internal audit if influenced by the PEU, (4) to analyze whistleblowing intentions to support the achievement of good corporate governance. This study will use qualitative methods, targeting middle and lower level managers of pharmaceutical companies in Sidoarjo, including: supervisors, department heads, managers. The result of this research is whistleblowing as a manifestation of internal audit which is indirectly influenced by perceived environmental uncertainty can play a role in achieving good corporate governance. The different PEUs play a role in conducting internal audits in increasing whistleblowing intentions between the private sector (pharmaceutical companies)Keywords : Internal Audit, Whistleblowing, and good corporate governanceCorrespondence to : dinador@umsida.ac.id ABSTRAK Tujuan dari penelitian ini adalah (1) untuk menganalisis peran KPU dalam pelaksanaan audit internal pada organisasi sektor swasta; (2) untuk menganalisis besarnya niat whistleblowing setelah pelaksanaan audit internal; (3) untuk menganalisis besarnya niat whistleblowing setelah pelaksanaan audit internal jika dipengaruhi oleh PEU, (4) untuk menganalisis niat whistleblowing untuk mendukung pencapaian tata kelola perusahaan yang baik. Penelitian ini akan menggunakan metode kualitatif, menargetkan manajer level menengah dan bawah dari perusahaan farmasi di Sidoarjo, termasuk: pengawas, kepala departemen, manajer. Hasil dari penelitian ini adalah whistleblowing sebagai manifestasi audit internal yang secara tidak langsung dipengaruhi oleh ketidakpastian lingkungan yang dirasakan dapat berperan dalam mencapai tata kelola perusahaan yang baik. Berbagai PEU berperan dalam melakukan audit internal dalam meningkatkan niat whistleblowing antara sektor swasta (perusahaan farmasi)Kata kunci : Audit internal, Whistleblowing, dan tata kelola perusahaan yang baikKorespondensi : dinador@umsida.ac.id

The Impact Of Psak 72 Implementation On Financial Performance In The Pandemic Time Covid-19 (Empirical Study On Real Estate Companies Registered In Indonesia Stock Exchange) Duwi Rahayu Rahayu; Imelda Dian Rahmawati; Dina Dwi Oktavia Rini
SENTRALISASI Vol. 10 No. 1 (2021): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v10i1.1157

The purpose of this study is to examine the impact of the implementation of PSAK 72 on financial performance during the Covid-19 pandemic (empirical study of real estate companies listed on the Indonesian stock exchange). This research is a quantitative research, where the data used are secondary data in the form of financial statements of real estate companies. The sample of this study is a real estate company that provides periodic financial reports on the Indonesia Stock Exchange in 2019 and the second quarter of 2020 with a total of 46 sample companies. The results of the study indicate that PSAK 72 has a significant negative effect on the liquidity ratio, profitability ratio, activity ratio, and market ratio, while the implementation of PSAK 72 has no significant effect on the solvency ratio. This show, although the implementation of PSAK 72 has had a significant negative effect, companies have started to prepare for the implementation of PSAK 72 by conducting evaluations, adaptations and training for employees before actually implementing PSAK 72. The meaning of not fully implementing PSAK 72 has a negative impact on real estate company earnings, because the implementation of these standards was also followed by the Covid-19 pandemic which also resulted in a decrease in income for companies.

Analisis Auditor Internal sebagai Whistleblower Internal pada Instansi Sektor Publik dan Swasta Dina Dwi Oktavia Rini; Fityan Izza Noor Abidin; Noor Fatimah Mediawati
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.301

Tujuan penelitian ini (1) untuk menganalisis peran auditor internal pada organisasi sektor publik, (2) untuk menganalisis peran auditor internal pada organisasi sektor swasta, (3) untuk menganalisis peran auditor sebagai whistleblower internal pada organisasi sektor publik, (4) untuk menganalisis peran auditor sebagai whistleblower internal pada organisasi sektor swasta.Penelitian ini akan menggunakan metode kualitatif, dengan menyasar manajer middle dan lower level dari organisasi sektor swasta, meliputi: supervisor, kepala bagian, manajer, dan dari pemerintah daerah yaitu pejabat setingkat kepala, kepala bagian/bidang/subdinas dan kepala subbagian/subbidang/ seksi dari badan, dinas dan kantor pada Pemerintah Daerah Kabupaten Sidoarjo. Hasil yang diharapkan pada penelitian ini adalah auditor internal dapat menjadi whistleblower bagi organisasi baik pada sektor pablik maupun sektor swasta. Target luaran penelitian ini adalah artikel yang publikasi di jurnal ilmiah nasional terakreditasi.

Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan dan Financial Distress Terhadap Audit Delay Erika Cahya Gustiana; Dina Dwi Oktavia Rini
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1119

This study aims to determine whether profitability, solvency, company size and financial distress have an effect on audit delay in Consumer Goods companies listed on the Indonesia Stock Exchange for the period 2016 – 2020. This research method uses quantitative. The research population includes all consumer goods companies listed on the Indonesia Stock Exchange for the period 2016 – 2020, with a sampling technique using purposive sampling. The population in this study obtained data as many as 53 companies and obtained a sample of 19 companies. The analytical technique used is multiple linear regression analysis using SPSS version 26 test tool. The results of this study indicate that partially the profitability variable proxied by return on equity (ROE) has no effect on audit delay in consumer goods companies listed on the Indonesia Stock Exchange for the period 2016 - 2020. While the solvency variable is proxied by debt to equity ratio (DER), company size as proxied by the natural logarithm of total assets and financial distress proxied by the Altman z-score has an effect on audit delay in consumer goods companies listed on the Indonesia Stock Exchange for the period 2016 – 2020.

THE EFFECT OF ORGANIZATIONAL CULTURE, INTERNAL AUDIT, AND WHISTLEBLOWING SYSTEM ON FRAUD PREVENTION DURING THE COVID-19 PANDEMIC AT PT DWIMANUNGGAL KARYA INDONESIA Lainun Awanis; Dina Dwi Oktavia Rini
AJAR Vol 6 No 01 (2023): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v6i01.396

This study aims to determine the effect of organizational culture, internal audit, and whistleblowing system on fraud prevention during the covid-19 pandemic at PT Dwimanunggal Karya Indonesia Sidoarjo. The method used in this research is quantitative method with primary data obtained from the distribution of questionnaires measured using a likert scale. This study uses a saturated sampling technique so that the entire population is used as a research sample with a total of 40 company’s employees as respondents. The analytical method used in this study is multiple linear regression analysis and the program used to analyze the data is using SPSS Statistics 26. The results show that organizational culture has no effect on fraud prevention during the covid-19 pandemic, internal audit has no effect on fraud prevention during the covid-19 pandemic, while the whistleblowing system has an effect on fraud prevention during the covid-19 pandemic.

TATA KELOLA KEUANGAN KOPERASI DINAR AMANTA MELALUI PENERAPAN TEKNOLOGI SISTEM INFORMASI Dina Dwi Oktavia Rini; Aisha Hanif; Ika Ratna Indra Astutik
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i1.377

The Dinar Amanta Cooperative faces many challenges and problems. The classic problems that are commonly faced by cooperatives are the problem of capital to develop the business, as well as the competence of the management to carry out accountable financial governance in compiling financial reports which is still relatively low. In addition, cooperative management that has not been carried out effectively through computerized processes in its operational activities is also a problem and a challenge for the business continuity of the Dinar Amanta Cooperative. The approach method used to overcome problems from partners is (1) counseling and training related to cooperative financial management so that it is in accordance with applicable accounting standards, (2) making cooperative financial management application programs and holding demonstrations, and (3) training in using the program cooperative financial governance application. The fundamental contribution to the target audience is the increased understanding and competency of the Amanta Dinar Cooperative management regarding cooperative financial management in accordance with applicable accounting standards and can be accounted for, encouraging the Amanta Dinar Cooperative to become an effective savings and loan cooperative in its business activities, and the creation of a Dinar Cooperative financial application program Amanta

Upgrading Sumber Daya Manusia di SD Muhammadiyah 1 Candi Labschool Umsida Melalui Pelatihan Akuntansi dan Perpajakan Duwi Rahayu; Dina Dwi Oktavia Rini
Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 5, No 3 (2023)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/btjpm.v5i3.8072

Tujuan pengabdian ini adalah untuk mengkaji prosedur pencatatan, dan pembuatan laporan keuangan yang mengacu pada ISAK 35 dan perpajakan organisasi nirlaba yakni sekolah. Metode pelaksanaan pengabdian masyarakat ini adalah melakukan perencanaan awal, wawancara dengan pihak sekolah, melakukan evaluasi awal, menyiapkan modul pelatihan akuntansi, pelaksanaan pelatihan kompetensi SDM terkait keuangan berbasis ISAK 35 dan perpajakan yang dihadiri guru, staff keuangan dan administrasi. Selanjutnya dilakukan evaluasi kegiatan dan penyusunan rencana tindak lanjut serta publikasi hasil pengabdian. Waktu pelaksanaan pelatihan mulai bulan Februari 2023 yang dilaksanakan di SD Muhammadiyah 1 Candi. Transaksi penerimaan dan pengeluaran kas dilakukan hybrid melalui prosedur sistem dan manual. Adapun sasaran dari kegiatan pelatihan ini agar sekolah dapat menerapkan ISAK 35 dalam penyajian laporan keuangan. Hasil pengabdian adalah SD Muhammadiyah 1 Candi dapat menerapkan 3 komponen laporan ISAK 35 dalam penyusunan laporan keuangan yang terdiri dari laporan posisi keuangan, laporan komprehensif dan laporan perubahan asset neto. Sedangkan laporan arus kas dan catatan atas laporan keuangan akan dibuat untuk periode akuntansi selanjutnya. Selain itu SD Muhammadiyah 1 Candi sudah melakukan pelaporan perpajakan setiap periodenya.The purpose of this service is to review the recording procedure and the preparation of financial statements referring to ISAK 35 and the taxation of non-profit organizations, namely schools. The method of implementing this community service is to conduct preliminary planning interviews with the school, conduct initial evaluations, prepare accounting training modules, and implement HR competency training related to ISAK 35-based finance and taxation, which teachers, finance, and administrative staff attend. Furthermore, an evaluation of activities, preparation of follow-up plans, and publication of the service results are carried out. The training starts in February 2023 and will be held at SD Muhammadiyah 1 Candi. Cash receipts and expenditures are carried out hybridly through system and manual procedures. The target of this training activity is so that schools can apply ISAK 35 in the presentation of financial statements. The result of the dedication is that SD Muhammadiyah 1 Candi can apply the three components of the ISAK 35 report in preparing financial reports, which consist of a statement of financial position, a comprehensive report, and a report on changes in net assets. While cash flow reports and notes on financial statements will be made for the next accounting period. In addition, Muhammadiyah 1 Candi Elementary School has carried out tax reporting for each period.

The Concept of Governmentality in Building the Conceptual Foundation for the Role of Internal Audit in Corporate Governance: Konsep Governmentality dalam Membangun Fondasi Konseptual Peran Audit Internal dalam Tata Kelola Perusahaan Hanif, Aisha; Rini, Dina Dwi Oktavia; Rahayu, Duwi
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.235

The concept of supervision (panopticon) initiated by Michael Foucault explains how internal audit is used by management to encourage subjects to monitor themselves. The presence of internal audit produces patterns of employee behavior that make the discursive nature of the exercise of power clear. This interpretation was developed to conceptualize the preventive role of internal auditors in risk management. The concept of governmentality adopted from Foucauldian thought can facilitate the self-assessment of auditee controls used by internal auditors and is an integral part of tools to make subject matter manageable. This study aims to reveal the basic formulation of the internal auditor's strategy to maintain the auditee's trust in the internal auditor. The research method used is a qualitative research method using a phenomenological approach. The research findings state that the auditee has a perceived tendency to be suspicious of the role and function of the internal auditor, so that the auditee tends to be less able to cooperate or support the work of the internal auditor properly because internal audit activities are considered as a monitoring tool that has the effect of disrupting the routine activities of the organization.

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