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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) E-Jurnal Akuntansi

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.

Membangun Generasi Muda yang Mampu Melewati Masa Pandemi dengan Menjaga Kesehatan Mental Utami, Helianti; Pujiningsih, Sri
Jurnal KARINOV Vol 5, No 1 (2022): Januari
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v5i1p14-22

Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan wawasan bagi generasi muda mengenai kesehatan mental, khususnya pada saat pandemi, indikasi adanya masalah kesehatan mental, dan strategi untuk mengatasi masalah kesehatan mental yang dirasakan secara mandiri, serta pentingnya berkonsultasi pada ahlinya jika dirasakan sulit untuk mengatasi masalah yang dialami. Topik kesehatan mental dirasa penting untuk diangkat mengingat generasi muda merupakan aset masa depan bangsa dan rawan untuk terkena masalah kesehatan mental. Pada masa pandemi, kesehatan fisik merupakan fokus perhatian utama dari pemerintah, dan cenderung mengabaikan aspek kesehatan mental. Metode pelaksanaan menggunakan webinar secara online mengingat pada saat pelaksanaan kegiatan pengabdian bertepatan dengan diberlakukannya peraturan ppkm dari pemerintah. Hasil dari kegiatan ini berupa bertambahnya wawasan seputar kesehatan mental yang terlihat dari respon chat pada screen zoom, dan juga terlihat dari kuisioner yang diberikan pada peserta. Selain itu peserta merasa terbantu dengan adanya solusi yang diberikan oleh para pembicara terkait dengan permasalahan yang dihadapi peserta, terlihat dari konsultasi yang dilakukan para peserta pada sesi sharing konsultasi yang disediakan pada kegiatan ini. Kata kunci— Pengabdian masyarakat, Pengetahuan kesehatan mental, Pandemi Covid-19, Generasi muda Abstract The community service activity aims to provide insight for the young generation about mental health, especially during a pandemic, the indications of mental health problems, and the strategies for dealing with the matters experienced independently, as well as the importance of consulting with experts if it is felt unable to handle their owned issues. The topic of mental health is considered important to raise as the younger generation is the nation's future asset and is prone to mental health problems. During a pandemic, physical health is the focus of government attention, and tends to ignore mental health aspects. The implementation method uses online webinars considering that when the implementation of service activities coincides with the enactment of PPKM regulations from the government. The result of this activity is a better understanding of the audience about mental health which can be seen from the chat response on the zoom screen, and the results of participants’ questionnaires. In addition, the participants felt helped by the solutions provided by the speakers related to the problems they faced, it could be seen from the consultations carried out by the participants in the consultation sharing sessions provided in this activity. Keywords— Community service activity, Insight of mental health, The Covid-19 pandemic, Young generation

Pelatihan Soft Skill Komunikasi dan Interpersonal Untuk Meningkatkan Kompetensi Mahasiswa Calon Akuntan Utami, Helianti; Pujiningsih, Sri
Jurnal KARINOV Vol 7, No 1 (2024): Januari
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v7i1p001

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan wawasan dan praktik latihan kepada mahasiswa calon akuntan tentang soft skill komunikasi dan interpersonal. Topik soft skill komunikasi dan interpersonal penting untuk diberikan pada mahasiswa, dikarenakan merupakan salah satu penilaian penting pemberi kerja pada saat proses rekruitmen. Namun, hasil riset menunjukkan mahasiswa kurang memberikan perhatian pada soft skill khususnya komunikasi dan interpersonal. Selain itu, soft skill tersebut tidak terdapat dalam kurikulum akuntansi, sehingga mahasiswa kurang mendapatkan wawasan dan praktik soft skill komunikasi dan interpersonal. Alasan tersebut menjadi pertimbangan tim abdimas FEB UM untuk mengangkat topik soft skill komunikasi dan interpersonal dengan menggunakan metode pelatihan, agar mahasiswa calon akuntan tidak hanya mendapatkan ilmu teoritisnya, namun juga mempraktikan langsung soft skill tersebut. Metode tersebut mengharuskan mahasiswa untuk mempraktikan soft skill nya dengan arahan dari mentor komunikasi dan interpersonal yang profesional. Mentor juga memberikan feedback secara detail pada beberapa mahasiswa yang berani untuk praktik di depan teman-temannya. Hasil kegiatan pelatihan diperoleh melalui kuisioner berupa feedback positif dari peserta. Peserta mendapatkan wawasan mengenai soft skill komunikasi dan interpersonal, merasa lebih percaya diri untuk berkomunikasi, juga termotivasi untuk berlatih secara mandiri. Harapannya, mahasiswa dapat meningkatkann kemampuan soft skill nya dan mampu bersaing dalam dunia kerja. Kata kunci— Pengabdian Masyarakat, Pelatihan, Soft Skill Komunikasi dan Interpersonal, Mahasiswa Abstract This community service activity aims to provide prospective accountant students with insight and practical training regarding communication and interpersonal soft skills. The topic of communication and interpersonal soft skills is important to give to students, because it is one of the essential assessments of employers during the recruitment process. However, research results show that students need to pay more attention to soft skills, especially communication and interpersonal skills. Apart from that, these soft skills are not included in the accounting curriculum, so students need to get the insight and practice of communication and interpersonal soft skills. The FEB UM community service team considered this reason to raise the topic of communication and interpersonal soft skills using training methods, so that prospective accountant students not only get theoretical knowledge, but also practice these soft skills directly. This method requires students to practice their soft skills with direction from professional communication and interpersonal mentors. Mentors also provide detailed feedback to several students who dare to practice in front of the class. The results of training activities were obtained through questionnaires in the form of positive feedback from participants. Participants gain insight into communication and interpersonal soft skills, feel more confident in communicating, and are also motivated to practice independently. The hope is that students can improve their soft skills and be able to compete in the world of work. Keywords— Community Service Activity, Training, Soft Skill Communication and Interpersonal, Students

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

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