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All Journal Jurnal Akuntansi Aktual SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JWM (JURNAL WAWASAN MANAJEMEN) Basic and Applied Accounting Research Journal JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Akuntansi
Rasidah Rasidah
Universitas Lambung Mangkurat
Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Determinan kemampuan pemeriksa dalam mendeteksi fraud Puspita Wulan Dari; Wahyudin Nor; Rasidah Rasidah
Jurnal Akuntansi Aktual VOLUME 8, NOMOR 2, JULI 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v8i22021p085

Abstract

AbstractFraudulent behavior continues to happen, showing that the eradication of this act is difficult. Fraud has costed a lot to the economy of the country. Hence, based on the UUD 1945, the government forms The Audit Board of The Republic Indonesia (BPK RI) which is an independent body that was responsible for auditing, management and financial responsibility of the state. This research aims to investigate the effect of examination experience, red flags, audit time budget pressure, workload, and personality type with the ability to detect fraud. This study used saturated sample method or census with the population of 32 independent BPK RI examiners in East Kalimantan Province. The data was collected through an online questionnaire and analyzed by using a multiple linear regression. The results of this study indicate that the audit experience and red flags variables affect the ability to detect fraud. Meanwhile, the audit time budget pressure, professional skepticism, workload, and personality type have no effect on the ability to detect fraud. This study can be used as a guide for examiners in carrying out their responsibilities, especially in detecting fraud.AbstrakTindakan kecurangan yang sampai saat ini masih sering terjadi menunjukkan sulitnya menghapuskan tindakan tersebut. Kecurangan telah banyak merugikan ekonomi negara. Penelitian ini bertujuan untuk menganalisis pengaruh pengalaman pemeriksaan, red flags, tekanan anggaran waktu pemeriksaan, beban kerja, dan tipe kepribadian terhadap kemampuan pemeriksa dalam mendeteksi kecurangan. Penelitian ini menggunakan sampel jenuh atau sensus dengan jumlah populasi 32 pemeriksa independen Badan Pemeriksa Keuangan (BPK) Provinsi Kalimantan Timur. Data dikumpulkan melalui kuesioner online, dan dianalisis dengan menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa pengalaman pemeriksaan dan red flags berpengaruh terhadap kemampuan mendeteksi kecurangan. Namun, variabel tekanan anggaran waktu pemeriksaan, skeptisisme profesional, beban kerja, dan tipe kepribadian tidak berpengaruh terhadap kemampuan mendeteksi kecurangan. Penelitian ini bisa menjadi referensi bagi pemeriksa dalam menjalankan tugasnya, terutama dalam mendeteksi kecurangan.
ANALISIS KECURANGAN LAPORAN KEUANGAN : PENGUJIAN TEORI FRAUDDIAMOND (STUDI PADA PERUSAHAAN MANUFAKTUR DI INDONESIA) Fahmi Rizani; Rasidah; Riyanda Putra
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 7 No. 3 (2019)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.705 KB) | DOI: 10.20527/jwm.v7i3.57

Abstract

This study aims to determine the factors that influence fraud in financial statements. Detection of fraudulent financial statements using the theory of Fraud Diamond in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2017. Fraud Diamond proposed by Wolfe and Hermanson (2009). Four variables of fraud diamond were tested which consisted of pressure, opportunity, rationalization and competency. Pressure is proxied by financial targets, financial stability, external pressures and individual financial needs. Opportunities are proxied by the effectiveness of supervision and the nature of the industry. Rationalization is proxied by the change of auditors, and Competency (capability) is proxyized by the replacement of the board of directors. The research sample used was 70 manufacturing companies listing on the Indonesia Stock Exchange in the 2016-2017 period with 140 financial statements. Data were analyzed using logistic regression analysis. The results showed that the variables financial targets, financial stability, external pressures, individual financial needs of supervision, ineffective monitoring, the nature of the industry, change of auditors and changes in the board of directors did not have an influence on financial statement fraud. From the results of these studies indicate that all research variables studied at each manufacturing company have not been able to indicate financial statement fraud.
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

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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.
Peningkatan Kapabilitas Bendahara Pengeluaran Sekretariat Dewan Kota, Kabupaten dan Provinsi Di Kalimantan Selatan Rasidah Rasidah; Lili Safrida; Mellani Yuliastina
Ekobis Abdimas Vol 3 No 2 (2022): Desember
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.3.2.6272

Abstract

This program aims to increase the capability of the expenditure treasurer so that good governance in regional financial management is achieved. discussion (FGD), ending with an evaluation to measure the impact of the training. This will be done by explaining regional financial management and assessment to find out how to know and the competence of the trainees. The results of the implementation of activities show that the treasurers of expenditures carrying out administration receive a lot of input in managing regional finances and tax obligations of local government agencies and can carry out activities properly with their duties and authorities.
DETERMINAN FRAUD PREVENTION PADA PEMERINTAHAN DESA DI KABUPATEN BANJAR Elva Rahmawati; sarwani sarwani; Rasidah Rasidah; Mellani Yuliastina
Jurnal Akuntansi Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.2.129-152

Abstract

ABSTRACT This study aims to examine the influence of variable competence of personnel, internal control systems, control of conflict of interest, morality, accountability, law enforcement and suitability of compensation for prevention of fraud in village financial management. This study uses the questionnaire survey, the number of samples used by 164 villages in Banjar Regency, where each village was taken 3 village fund managers, namely the village head, village secretary and financial staff, totaling 492 people. Analysis of data using multiple linear regression. The results showed that the competence of personnel, internal control systems, conflict of interest control, morality, accountability, and suitability of compensation significant affect on the fraud prevention in village financial management. Meanwhile law enforcement does not have a significant effect on the fraud prevention in village financial management.Keyword: Fraud Prevention, Village Fund, Fraud  ABSTRAK  Tujuan penelitian ini untuk menguji pengaruh variabel kompetensi aparatur, sistem pengendalian internal, pengendalian conflict of interest, moralitas, akuntabilitas, penegakan hukum dan kesesuaian kompensasi terhadap pencegahan fraud dalam pengelolaan keuangan desa. Penelitian ini dilakukan dengan menyebarkan kuesioner, jumlah sampel yang digunakan 164 Desa di Kabupaten Banjar, dimana masing-masing desa diambil 3 orang pengelola dana desa yaitu kepala desa, sekretaris desa dan kaur keuangan, sehingga berjumlah 492 orang. Analisis Data menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa kompetensi aparatur, sistem pengendalian internal, pengendalian conflict of interest, moralitas, akuntabilitas, dan kesesuaian kompensasi berpengaruh signifikan terhadap pencegahan fraud dalam pengelolaan keuangan desa. Sementara itu penegakan hukum tidak berpengaruh signifikan terhadap pencegahan fraud dalam pengelolaan keuangan desa.Kata Kunci: Pencegahan Fraud, Dana Desa, Fraud
Gerakan pengelolaan air limbah rumah tangga (GELORA) menggunakan Moringa oleifera di desa Aranio RT. 02, kabupaten Banjar Faris Zaky Mahendra; Apipah Apipah; Humaira Azlia; Saidatu Rasidah; Lenie Marlinae
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 2 (2024): June
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i2.23182

Abstract

Abstrak Masalah kesehatan masyarakat dari hasil kegiatan pengalaman belajar lapangan adalah pembuangan limbah langsung ke sungai. Berasal dari limbah air dapur, air kamar mandi, air cuci pakaian, dan air wastafel ke sungai sebanyak 4.125 liter. Pembuangan limbah ke sungai disebabkan oleh kurangnya pengetahuan dan kesadaran dalam mengelola limbah. Oleh karena itu, dilaksanakan  program pengelolaan limbah rumah tangga guna menekan kejadian pencemaran lingkungan. Program tersebut berisikan pemberian penyuluhan limbah padat dan limbah cair rumah tangga, pemberian bibit kelor sebagai pengelolaan limbah cair yang juga dapat dimanfaatkan menjadi bahan olahan dan menanggulangi permasalahan limbah, kegiatan gotong-royong untuk membersihkan lingkungan sekitar khusunya saluran air yang ada, serta monitoring dan evaluasi. Program ini diharapkan dapat meningkatkan pengetahuan, kesadaran, dan peran aktif masyarakat desa akan pentingnya menjaga status kesehatan dan lingkungan. Hasil pengabdian menghasilkan output peningkatan >50% (76%) pengetahuan peserta terkait limbah cair rumah tangga dan tanaman kelor, serta peningkatan >50% (71%) pengetahuan peserta terkait penyuluhan limbah padat hasil pre-test dan post-test yang telah diisi. Pada kegiatan gotong royong juga terjadi peningkatan kebersihan lingkungan dengan hasil rekapitulasi penilaian lembar observasi yaitu skor baik. Kata kunci: limbah rumah tangga; kelor; sampah Abstract A public health problem from the results of the field learning experience activities is the direct disposal of waste into the river. Coming from kitchen water waste, bathroom water, clothes washing water, and sink water to the river as much as 4,125 liters. The disposal of waste into the river is caused by a lack of knowledge and awareness in managing waste. Therefore, a household waste management program was implemented to reduce the incidence of environmental pollution. The program contains the provision of counseling on household solid and liquid waste, the provision of moringa seeds as liquid waste management which can also be used as processed materials and overcome waste problems, mutual cooperation activities to clean the surrounding environment, especially existing waterways, and monitoring and evaluation. This program is expected to increase the knowledge, awareness, and active role of the village community on the importance of maintaining health status and the environment. The results of the service resulted in an output increase of >50% (76%) of participants' knowledge related to household liquid waste and moringa plants, as well as an increase of >50% (71%) of participants' knowledge related to solid waste counseling from the pre-test and post-test results that had been filled out. In mutual cooperation activities, there was also an increase in environmental cleanliness with the results of the recapitulation of the observation sheet assessment, namely a good score. Keywords: household waste; moringa; garbage
The Development of Sustainability Reports In Indonesia: Management Approaches and Performance Indicators (Case Study in the Energy Sector 2020-2024) Chairina Chairina; Novita Weningtyas Respati; Rasidah Rasidah; Muhammad Nordiansyah; Enny Hardi
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 14 No. 2 (2026)
Publisher : Master of Management FEB ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v14i2.513

Abstract

The issue of sustainability reports is a growing concern impacting numerous domestic and international companies. This phenomenon can be attributed to the emergence of sustainability report practices, which enhance corporate image and ensure corporate sustainability. This study utilizes a comprehensive dataset to assess the sustainability reports of Indonesian companies. The analysis employs two distinct types of information: a management approach to the extent of corporate governance disclosure and performance indicators (economic, environmental, and social performance) in sustainability disclosure reporting. A longitudinal approach was employed to evaluate developments up to 2020 – 2024, specifically for companies operating dengan 222 sampel in the energy sector , because the energy sector is an industry with a fairly significant operational impact on the environment. The content analysis framework aligns with the Global Reporting Initiative (GRI) Standards. The findings indicate a positive development in the disclosure of information types, with companies reporting an average governance performance of 77.77% in corporate management. However, the disclosure of economic performance indicators (39.57%), environmental performance (40.47%), and social performance (47.05%) was found to be lower. Aggregate EESG (economic, environmental, social, and governance) disclosure was 48.68%. The quantity of information utilized exhibited considerable variation across diverse sustainability domains. This study also conducted additional testing by performing statistical tests to examine the impact of the disclosure of these two types of information (management approach-performance indicators) on financial performance. The findings indicate that economic and social indicators exert a substantial influence on financial performancems.
Financial and ESG Determinants of Stock Prices: Evidence From IDX ESG Leaders Marchia Azzahrah Putri; Isnawati Isnawati; Sarwani Sarwani; Rasidah Rasidah
Basic and Applied Accounting Research Journal Vol 5 No 2 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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

Abstract

This study aims to examine the influence of Return on Equity (ROE), Dividend Payout Ratio (DPR), firm size, and Environmental, Social, and Governance (ESG) factors on stock prices. The research focuses on companies listed in the IDX ESG Leaders Index during the 2021–2024 period. A purposive sampling method was employed, yielding a sample of 13 companies with a total of 52 firm-year observations. Data analysis was conducted using panel data regression with EViews 12 software. The empirical results reveal that Return On Equity and firm size have a positive and statistically significant effect on stock prices. In contrast, Dividend Payout Ration and Enviromental, Social, and Governance factors do not exhibit a significant influence. Theoretically, this study extends the literature by integrating financial performance indicators and ESG dimensions in explaining stock price variations within the Indonesian capital market. From a practical standpoint, the findings offer valuable insights for investors and policymakers in formulating investment strategies that balance financial fundamentals with sustainability considerations.
Co-Authors Apipah Apipah Chairina, Chairina Elva Rahmawati Elvira Anggreini Enny Hardi Fahmi Rizani Faris Zaky Mahendra Humaira Azlia Isnawati Lenie Marlinae Lili Safrida Marchia Azzahrah Putri Mellani Yuliastina Nordiansyah, Muhammad Novita Weningtyas Respati Puspita Wulan Dari Riyanda Putra Sarwani Sarwani sarwani sarwani Wahyudin Nor