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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.

The Role of Social Capital and Intellectual Capital Towards Increasing the Performance of Small and Medium Businesses: Peran Social Capital Dan Intellectual Capital Terhadap Peningkatan Kinerja Usaha Kecil Dan Menengah Fitriyah, Hadiah; Setiyono, Wisnu Panggah; Rini, Dina Dwi Oktavia; Kurniati, Novita Yuli
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.304

The purpose of this study was to determine the role of Social Capital and Intellectual Capital on Improving the Performance of Small and Medium Enterprises. Organizational social capital has a big role in increasing business excellence. Therefore, social capital is the main capital that must be owned by an SME actor, thereby increasing his entrepreneurial spirit so that he can run his business. The sustainability of micro-businesses in batik is highly dependent on the ability to innovate. In this context, intellectual capital is the key to business success. Therefore, it is important to conduct a study on strategies to improve the performance of small and medium enterprises through the role of social capital and intellectual capital. The approach of this research is quantitative research. Data was collected by means of documentation through the distribution of questionnaires. The analytical method used in this research is SEM-PLS with the help of SmartPLS

Pilihan Karier Mahasiswa Akuntansi sebagai Auditor di Tengah COVID-19 di Indonesia Jannah, Miftakhul; Oktavia Rini , Dina Dwi
Intelektualitas Jurnal Penelitian Lintas Keilmuan Vol. 1 No. 2 (2024): August
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/intelektualitas.v1i2.2707

Studi kuantitatif ini menyelidiki pengaruh persepsi mahasiswa akuntansi mengenai lingkungan kerja, penghargaan finansial, dan pertimbangan pasar kerja terhadap pemilihan karier sebagai auditor eksternal selama endemi Covid-19. Dengan menggunakan pengumpulan data berbasis kuesioner dari 80 mahasiswa akuntansi Universitas Muhammadiyah Sidoarjo, penelitian ini menggunakan analisis statistik deskriptif, uji validitas dan reliabilitas, analisis regresi linear berganda, dan uji t melalui SPSS v.26. Hasil penelitian menunjukkan bahwa persepsi mengenai lingkungan kerja dan pertimbangan pasar kerja berpengaruh signifikan terhadap pemilihan karier sebagai auditor eksternal selama endemi Covid-19, sementara persepsi mengenai penghargaan finansial tidak menunjukkan pengaruh. Studi ini berkontribusi dalam memahami faktor-faktor yang memengaruhi keputusan karier mahasiswa di tengah pandemi, dengan implikasi bagi lembaga pendidikan dan perusahaan audit.

ISLAMIC FINANCIAL LITERACY EDUCATION: STUDY OF AL-GHAZALI'S THOUGHT Faizah, Ima; Rini, Dina Dwi Oktavia; Farihah , Anis
International Journal Multidisciplinary (IJMI) Vol. 1 No. 1 (2024): International Journal Multidisciplinary (IJMI)
Publisher : Antis-Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijmi.v1i1.70

Islamic financial literacy is a skill that must be possessed by all levels of society in the midst of developments in this era that offer a variety of products that attract consumer interest. Islam as a comprehensive religion has built character values in terms of Islamic financial literacy. Imam Al-Ghazali, as one of the figures in Islamic education, expressed thoughts about the content of Islamic financial literacy in his works. This article aims to examine Imam Al-Ghazali's thoughts regarding the concept of Islamic financial literacy education including material content and educational methods. The research uses a descriptive qualitative approach with literature study. The results of the research show that the content of Imam Al-Ghazali's Islamic financial literacy education emphasizes the formation of character who obeys the commands of Allah SWT through controlling one's desires. This character includes awareness of the purpose of Allah SWT in providing wealth for humans, paying attention to the principle of halal wealth, using wealth according to needs, not just lustful desires, and spending wealth simply. Islamic financial literacy can be instilled in students through the ibroh method or learning from past experience, example, storytelling and habituation.

Konsep Governmentality dalam Membangun Fondasi Konseptual Peran Audit Internal dalam Tata Kelola Perusahaan Aisha Hanif; Dina Dwi Oktavia Rini; Duwi Rahayu
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5970

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.

Evaluation Procedure Cash Control in Realizing Internal Control at PT Umsida Sinergi Utama (Case Study Agribusiness Business Unit) Putri I’id Maulidah; Dina Dwi Oktavia Rini; Nur Ravita Hanum
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/cv800892

Cash management plays a critical role in ensuring liquidity, efficiency, and accountability within organizations. However, weaknesses in cash control procedures, such as the absence of formal Standard Operating Procedures (SOPs) and inadequate internal control systems, often lead to risks of fraud, errors, and inefficiencies. This study aims to evaluate the effectiveness of cash control procedures in realizing internal control at PT Umsida Sinergi Utama, particularly within its agribusiness business unit. A qualitative case study approach was applied, using in-depth interviews with finance officers, managers, and academic experts, complemented by direct observations and documentation reviews. Data were analyzed using the Miles and Huberman interactive model, while triangulation was employed to ensure data validity. The findings reveal that the company relies heavily on manual recordkeeping, lacks formal SOPs, and has not fully implemented the COSO internal control framework. Consequently, internal control remains weak, risk assessment is reactive, and monitoring activities are informal. These conditions increase the vulnerability of the organization to financial misstatements and misuse of funds. The study concludes that establishing formal SOPs, integrating digital systems, and strengthening audit and monitoring functions are essential to improving internal control effectiveness. The results provide practical insights for university-owned business units and emerging organizations facing similar constraints.

Pendampingan Tata Kelola Keuangan sebagai Upaya Pencegahan Fraud di SMP Muhammadiyah 1 Sidoarjo dalam Pencapaian SDG’s 4 Rini, Dina Dwi Oktavia; Hanif, Aisha; Rosid, Mochamad Alfan; Rachmadany, Andry; Fauzan, Mochamad
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 16, No 3 (2025): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v16i3.24180

Pengelolaan keuangan yang transparan dan akuntabel merupakan salah satu faktor penting dalam peningkatan kualitas pendidikan, sebagaimana diamanatkan dalam Undang-Undang Sistem Pendidikan Nasional dan Peraturan Pemerintah tentang Pendanaan Pendidikan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mendampingi SMP Muhammadiyah 1 Sidoarjo dalam memperbaiki tata kelola keuangan guna mencegah terjadinya fraud, sekaligus mendukung pencapaian Sustainable Development Goals (SDG’s) 4 tentang pendidikan berkualitas. Metode yang digunakan meliputi identifikasi permasalahan, pendampingan pengelolaan keuangan, pelatihan pengawasan internal, dan pelatihan verifikasi bukti pertanggungjawaban. Hasil kegiatan menunjukkan bahwa pendampingan mampu meningkatkan pemahaman staf terhadap praktik tata kelola keuangan yang baik, memperkuat pengawasan internal, dan meminimalisasi potensi fraud. Diharapkan kegiatan ini dapat memberikan dampak positif jangka panjang bagi institusi, baik dari aspek transparansi, akuntabilitas, maupun kualitas pendidikan yang lebih baik.

Internal Control and Integrity in Preventing Village Financial Fraud: Pengendalian Internal dan Integritas dalam Mencegah Kecurangan Keuangan di Desa Fitrilia, Dera Ika; Dwi Oktavia Rini, Dina
Indonesian Journal of Cultural and Community Development Vol. 16 No. 2 (2025): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijccd.v16i2.1259

General Background: Financial fraud in village fund management undermines public trust and development effectiveness. Specific Background: Strengthening internal control, moral integrity, and transparency is crucial to prevent fraudulent practices in village administrations. Knowledge Gap: Prior studies emphasize financial systems but overlook behavioral and ethical determinants of fraud prevention. Aims: This research investigates how human resource competence, internal control systems, and moral integrity affect fraud prevention in village financial management. Results: Findings show that internal audits, ethical leadership, and whistleblowing systems significantly reduce fraud tendencies. Novelty: The integration of moral sensitivity with institutional controls provides a multidimensional framework for preventing village-level corruption. Implications: Strengthening human resource training and fostering ethical culture are critical for sustainable village governance. Highlights: Ethical culture minimizes fraud in village finance. Internal control improves accountability. Whistleblowing enhances transparency and trust.

Gender and Knowledge Shape Ethical Perceptions Among Indonesian Accounting Students: Gender dan Pengetahuan Membentuk Persepsi Etis di Kalangan Mahasiswa Akuntansi Indonesia Rokhimulloh; Dina Dwi Oktavia Rini
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.7825

This study explores how gender and knowledge level influence accounting students' perceptions of unethical behavior among accountants. Conducted at Muhammadiyah University of Sidoarjo, the qualitative research involved students from the 2019 to 2022 cohorts. Data was collected through interviews, observation, and documentation, using triangulation for validation. The results show that while both male and female students have similar interpretations of ethics, female students generally have a better understanding. Additionally, higher knowledge levels correlate with a broader ethical understanding, but ethical orientation is ultimately influenced by individual morals and personal interests. Highlight: Male and female students share similar ethical interpretations. Female students exhibit better understanding of ethical concepts. Knowledge level enhances understanding, but ethics depend on morals and interests. Keyword: gender, knowledge level, unethical behavior, accounting students, qualitative study

Effective Internal Audits Cut Fraud in Indonesia: Audit Internal yang Efektif Memangkas Kecurangan di Indonesia Cindy Andriana Puspitasari; Dina Dwi Oktavia Rini
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.8038

This study investigates the effectiveness of internal audits in managing regional property fraud tendencies in Prigen District, Pasuruan Regency over five years. Utilizing qualitative methods, data was collected through interviews, observations, and documentation, and analyzed using Nvivo software. Despite the Pasuruan Regency Government consistently achieving "Fair Without Exception" ratings, this research focuses on Prigen District to confirm minimal fraud in regional property. The findings indicate that the fraud triangle theory positively affects fraud tendencies, and internal control plays a crucial role in mitigating these tendencies. The research underscores the importance of robust internal audit practices to reduce fraud in regional property management. Highlight: Internal control is crucial in reducing fraud tendencies. The fraud triangle theory explains fraud tendencies. Robust audit practices are essential for property management. Keywoard: Internal audit, fraud management, regional property, qualitative research, Pasuruan Regency.

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