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All Journal EL-MUHASABA Jurnal Keuangan dan Perbankan Jurnal Akuntansi Aktual Jurnal Karinov Jurnal Cahaya Mandalika International Journal of Economy, Education and Entrepreneurship (IJE3) Journal of Applied Business, Taxation and Economics Reseach International Journal of Social Science, Education, Communication and Economics Jurnal Akuntansi dan Keuangan Journal of Educational Analytics International Journal of Accounting & Finance in Asia Pasific Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

Helianti Utami

Universitas Negeri Malang

Author-ID : 2683130

Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SOSIAL DAN KINERJA OPERASI PERUSAHAAN DALAM SRI-KEHATI INDEX Sri Pujiningsih; Helianti Utami
Jurnal Keuangan dan Perbankan Vol 15, No 2 (2011): May 2011
Publisher : University of Merdeka Malang

There were many controversion arguments about the implementation of corporate social responsibility (CSR)in the company rule no 40, 2007. Moreover, in June 8, 2009, BEI and KEHATI Foundation published Indexof SRI-KEHATI. It consisted 25 of the best shares companies that had applied CSR. It was one of implementationsof GCG. Based on those reasons, there were three aims of this research. First, this research tested thesignificant influence of GCG to the level of CSR disclosure. Second, this paper examined the significant effectof GCG to the operational performance (ROA). The last aim was that the significant impact of GCG to theoperational performance (ROA) by CSR. In this research,the proxy of GCG was the independent board ofdirectors and institutional ownership. Respondents participating in this research were companies in Index ofSRI-KEHATI. This research used purposive sampling method with 16 samples. Analysis used path analysisto examine three hypotheses. There were three result of this research. First, GCG did not have significantinfluence to the level of CSR disclosure. Second, GCG did not have significant influence to the operationalperformance (ROA). Third, GCG had significant influence to the ROA by CSR.

Kecurangan pelaporan keuangan organisasi kemahasiswaan: perspektif crowe’s fraud pentagon theory Sunaryo Sunaryo; Helianti Utami
Jurnal Akuntansi Aktual VOLUME 8, NOMOR 1, FEBRUARI 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v8i12021p051

AbstractThis study aims to investigate the practice of fraudulent accountability reports on Student Organization at State University X based on the perspective of fraud pentagon theory. This research used qualitative methods with a case study approach. The type of case study was multiple-case conducted on Student Organizations at State University X. Data were obtained through interviews, observations, and documentation of relevant data related to Student Organizations’ financial reporting practices. The data was then analyzed by the fraud pentagon theory. The research findings indicate that the practice of public fraud was caused by elements of the pentagon fraud. There are similarities and differences in the types of pentagon fraud elements encountered by the management committee. This is due to the existence of different policies in each community in a campus. AbstrakPenelitian ini memiliki tujuan untuk mengetahui praktik kecurangan laporan pertanggungjawaban organisasi kemahasiswaan di Universitas Negeri X jika ditinjau dari perspektif fraud pentagon theory. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Jenis studi kasus yang digunakan adalah multi kasus yang dilakukan pada organisasi kemahasiswaan di Universitas Negeri X. Data diperoleh melalui wawancara, observasi dan, dokumentasi data yang relevan terkait dengan praktik pelaporan keuangan organisasi kemahasiswaan. Data kemudian dianalisis dengan fraud pentagon theory. Hasil temuan penelitian menunjukkan bahwa praktik kecurangan organisasi kemahasiswaan disebabkan oleh elemen-elemen fraud pentagon. Terdapat persamaan dan perbedaan jenis elemen fraud pentagon yang dihadapi pengurus organisasi kemahasiswaan. Hal ini disebabkan adanya kebijakan yang berbeda di masing-masing organisasi kemahasiswaan dalam satu kampus.

Perilaku Kecurangan Akademik Mahasiswa: Perspektif Fraud Diamond Theory Iga Septyas Fransiska; Helianti Utami
Jurnal Akuntansi Aktual VOLUME 6, NOMOR 2, JULI 2019
Publisher : Universitas Negeri Malang

Abstract: The purpose of this study is to understand the phenomenon of academic fraudulent behavior carried out by students in the perspective of the Fraud Diamond Theory. The theoretical contribution of this research is to enrich the Fraud Diamond Theory with a case study approach to students from educational study programs, as prospective teachers, especially in the field of accounting. The practical contribution of this research for lecturers and institutions is to explore the causes of fraudulent behavior and to anticipate the occurrence of academic frauds by designing a better teaching and learning system. This research is a qualitative study using a case study approach. The data is collected through semi-structured interviews from nine undergraduate students of Accounting Education who committed academic fraud at a university in Malang. The data analysis followed Miles et al (2009): data reduction, data presentation and conclusions drawing from the results of the study. This study uses the Fraud Diamond Theory as a basis for analyzing data to answer research questions. The results of the study show that students commit academic fraud because of pressure, lecturers' attitudes in the lecture process, rationalization of fraudulent behavior, and capabilities. All of this aspect reflects the Fraud Diamond Theory.Abstrak: Tujuan dari penelitian ini adalah untuk memahami fenomena perilaku kecurangan akademik yang dilakukan oleh mahasiswa dalam perspektif Fraud Diamond Theory. Kontribusi teoritis dari penelitian ini adalah memperkaya Fraud Diamond Theory dengan pendekatan studi kasus pada mahasiswa program studi kependidikan, sebagai calon guru, khususnya pada bidang akuntansi. Kontribusi praktis dari penelitian ini bagi dosen dan lembaga adalah mengetahui penyebab timbulnya perilaku tersebut dan selanjutnya dapat mengantisipasi terjadinya kecurangan akademik mahasiswa dengan mendesain sistem perkuliahan yang lebih baik. Penelitian ini merupakan penelitian kualitatif dengan menggunakan pendekatan studi kasus. Metode pengumpulan data menggunakan wawancara semi terstruktur pada sembilan orang mahasiswa S1 Pendidikan Akuntansi pada suatu PTN X di Kota Malang yang melakukan kecurangan. Metode analisa data mengacu pada tahapan analisa data kualitatif yang disarankan oleh Miles et al (2009), yaitu mereduksi data, menyajikan data dan menarik kesimpulan hasil penelitian. Penelitian ini menggunakan Fraud Diamond Theory sebagai dasar dalam melakukan analisa data untuk menjawab pertanyaan penelitian. Hasil penelitian menunjukkan bahwa mahasiswa melakukan kecurangan akademik karena mengalami tekanan, sikap dosen dalam proses perkuliahan, rasionalisasi perilaku kecurangan, serta kemampuan. Semua hal ini merupakan cerminan dari Fraud Diamond Theory.

A META-ANALYSIS ON THE EFFECTS OF PROBLEM-BASED LEARNING IN ACCOUNTING LEARNING Novitasari Novitasari; Nurika Restuningdiah; Helianti Utami
International Journal of Economy, Education and Entrepreneurship Vol. 2 No. 1 (2022): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v2i1.41

This research focuses on the effect of Problem-Based Learning in accounting learning for students of SMK (Vocational High School), SMA (Senior High School), and University. In addition, this research also aims to analyze the magnitude of the effect and correlation of Problem-Based Learning on accounting learning based on education, the type of research, and the dependent variable. This research analyzed 24 research articles based on the magnitude of effect. There was 1 article with a small impact, nine articles with a medium result, and 14 articles with a significant impact

Rigour in Qualitative Studies: Are we on track? Ani Wilujeng Suryani; Helianti Utami
Jurnal Akuntansi dan Keuangan Vol. 22 No. 2 (2020): NOVEMBER 2020
Publisher : Institute of Research and Community Outreach - Petra Christian University

Prior research has explored qualitative studies in relation to the paradigms used. This paper enriches the literature by investigating the quality of qualitative studies in relation to the data collection method and participants' selection. In this study, we collected SNA qualitative paper proceedings from 2007 to 2017. Guided by the minimum criteria of the data collection method described in the literature review sections, we analyze those proceedings. We found the three most common methods used in the studies: interview, observation, and documentation. The majority of the paper clearly stated their data collection method. However, only a minority of them provides a clear description of how the data were collected and how to obtain participants/data used in their studies and why invite dthem in the research. Thus, it is suggested that researchers provide a detail explanation of their methods to show the rigour of the study that they conducted

Analysis of Environmental Management Accounting Implementation in RSUD Dr. Saiful Anwar Malang Izdiharningrum Ghina Sary; Helianti Utami; Endang Sri Andayani
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June Edition of International Journal of Accounting Finance in Asia Pasific
Publisher : AIBPM Publisher

This review plans to examine the application of environmental management accounting (EMA) in RSUD Dr. Saiful Anwar Malang. It includes an analysis of the performance of RSUD Dr. Saiful Anwar Malang in terms of the environment, monetary information, and physical information of the application of EMA in hospitals. The examination method was descriptive qualitative. Information assortment procedures are perception, interviews, and documented information. The findings indicate that the hospital has implemented EMA based on the EMA framework) and environmental cost classification. In addition, the hospital has carried out waste management so well that there were no external costs. For the application of environmental accounting, the hospital has included environmental costs and general accounting theories and principles. Keywords: Environmental Cost, Environmental Management Accounting (EMA), RSUD Dr. Saiful Anwar Malang, Monetary Environmental Management Accounting (MEMA), Physical Environmental Management Accounting (PEMA)

META-ANALYSIS: AUDIT QUALITY DETERMINANTS Ayu Ambang Lestari; Helianti Utami; Bambang Sugeng
International Journal of Economy, Education and Entrepreneurship Vol. 2 No. 2 (2022): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v2i2.69

This research aims to identify the results of empirical research related to the determinants of audit quality and to show a deep understanding of the reasons behind the differences in the results of previous studies. This study uses a meta-analysis with a sample of 45 international studies from original scientific articles from the years 2003 to 2020. The results showed that audit firm size and independence had a significant positive effect on audit quality. Meanwhile, audit tenure and industry specialization have a non-significant positive impact on audit quality. Furthermore, the analysis results also prove that the classification of countries (developed and developing) can moderate the relationship between audit firm size, independence, audit tenure, and industry specialization in audit quality

University Ranking and Information Disclosure: The Case of Indonesia Sri Pujiningsih; Helianti Utami
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 1 (2022): March 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This study aims to explore the information disclosure level of universities in Indonesia and its relationship with university ranking. Data were collected from universities’ reportspublished in their website from 2018 to 2020 (53 Observations). Using content analysis and regression tests, this study found a low level of information disclosure in universities in Indonesia. The disclosure of sustainability aspect is the lowliest level (9%) compared to the other information disclosures. The intellectual capital disclosure is not explicitly stated in the universities’ reports. The results of the regression test confirmed that the universities’ ranking have a positive effect on the universities’ disclosure level. The study supports the applicability of the signal theory in the context of higher education institutions.

ANALISIS PENERAPAN INTERNAL CONTROL TRANSAKSI PENGELUARAN KAS PADA PT SUVARNA BHUMI INDONESIA Fitria Retno Arifiani; Helianti Utami; Ajeng Aina Nur Islam
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 4 No. 3 (2023): Jurnal Cahaya Mandalika
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v4i3.1665

The development of the property and real estate sector is said to be one of the most attractive sectors in Indonesia. Property and real estate is one of the sub-sectors of service companies which is currently booming and growing rapidly. In operational activities, cash disbursement activities are an important component in an entity. Thus, it is necessary to apply internal controls to protect company assets from fraud. This study aims to analyze the effectiveness of internal control implementation in accordance with the 2013 COSO Internal Control framework on cash disbursement activities at PT Suvarna Bhumi Indonesia. The data used in this research is primary data taken by observing, interviewing, and documenting. This research was conducted at the financial division of PT Suvarna Bhumi Indonesia which is located at Jl. Drs. Moh. Hatta No. 181, Pendem, Junrejo, Batu City. Based on the research results, the level of effectiveness of internal control implementation as indicated by the implementation of the basic components of COSO 2013, namely control environment, risk assessment, control activities, information and communication, and monitoring activities can be said to be very effective. However, there are several basic components of COSO 2013 that have not been fully implemented in accordance with existing theory, such as workload reviews that have not been implemented, management is not involved in the decision-making process, and internal communication has not been effective.

Lecturers' and Students' Perspectives on the Importance of Sustainability Accounting in the Accounting Learning Curriculum Lintang Suminar; Helianti Utami; Nurika Restuningdiah
Journal of Educational Analytics Vol. 3 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jeda.v3i1.7073

The purpose of this article is to explore the perspectives of lecturers and students as actors in learning sustainability accounting and Sustainability Reporting (SR) courses and whether these courses can prepare them for employment opportunities in the sustainability field. Using a qualitative research method with a phenomenological approach, it was found that in learning sustainability accounting and SR, the most important thing is how students have the awareness to be sensitive to social, economic, and environmental issues. In its implementation, it is appropriate to be applied as an elective course, although it does not rule out the possibility of this course being made a compulsory course and curriculum redesign, and with the implementation of this course at least students have an initial understanding of the concept of sustainability accounting and principles regarding the preparation of SR, although they cannot fill job opportunities in the field of sustainability.

Co-Authors Ajeng Aina Nur Islam Ayu Ambang Lestari Bambang Sugeng Diana Tien Irafahmi Dodik Juliardi Dushyirehamwe, Anne Marie Endang Sri Andayani Firdausiyah, Zakiyah Fitri Fitria Retno Arifiani Iga Septyas Fransiska Izdiharningrum Ghina Sary Lintang Suminar Nanda Prastiwi, Bellia Novitasari Novitasari Nurika Restuningdiah Sary, Izdiharningrum Ghina Sri Pujiningsih Sunaryo Sunaryo Suryani, Ani Wilujeng Triadi Agung Sudarto

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