Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting Journal of Accounting Science Jati: Jurnal Akuntansi Terapan Indonesia
Andreani Hanjani
Unknown Affiliation
Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Meninjau Aspek Pencegahan Fraud: Studi Kasus di KPP Pratama Sukabumi Gunawan, Barbara; Hanjani, Andreani; Humairoh, Nur Aisyah
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 2: October 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030230

Abstract

The purpose of this study is to determine fraud prevention factors in KPP Pratama Sukabumi Regency. The factors studied are individual morality, rule obedience, compensation, and the whistleblowing system. The population in this study are KPP Pratama employees of Sukabumi Regency, West Java, with a sample of 30 employees who were selected by purposive sampling and who received delegations for the inspection section, billing section, extensification section, and supervision section. The research model used is quantitative research model and data collection using questionnaires. The research method used is quantitative research with data collection using a questionnaire. The results showed that individual morality and rule obedience influence fraud prevention. Whereas compensation and whistleblowing systems do not affect fraud prevention. The implication of this research is important for the Tax Office to find out the factors that affect fraud prevention so that there are no acts of fraud committed by Tax Office employees who are prone to fraud.
Meninjau Aspek Pencegahan Fraud: Studi Kasus di KPP Pratama Sukabumi Gunawan, Barbara; Hanjani, Andreani; Humairoh, Nur Aisyah
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 2: October 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030230

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui faktor pencegahan fraud di KPP Pratama Kabupaten Sukabumi. Adapun faktor yang diteliti adalah moralitas individu, ketaatan aturan,  kompensasi, dan whistleblowing system. Populasi dalam penelitian ini adalah karyawan KPP Pratama Kabupaten Sukabumi Jawa Barat, dengan sampel sebanyak 30 karyawan yang dipilih dengan purposive sampling dan yang menerima delegasi seksi pemeriksaan, seksi penagihan, seksi ekstensifikasi, dan seksi pengawasan. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan pengumpulan data menggunakan kuesioner. Hasil penelitian menunjukkan bahwa moralitas individu dan ketaatan aturan berpengaruh terhadap pencegahan fraud. Sedangkan kompensasi dan whistleblowing system tidak berpengaruh terhadap pencegahan fraud.   Implikasi penelitian ini penting bagi Kantor Pelayanan Pajak untuk mengetahui faktor-faktor yang mempengaruhi pencegahan fraud agar tidak terjadi tindakan kecurangan yang dilakukan oleh pegawai Kantor Pelayanan Pajak yang rentan terjadinya tindakan fraud.
PENGARUH ETIKA AUDITOR, PENGALAMAN AUDITOR, FEE AUDIT, DAN MOTIVASI AUDITOR TERHADAP KUALITAS AUDIT (Studi pada Auditor KAP di Semarang) Andreani Hanjani; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.024 KB)

Abstract

In the era of globalization today, the demands of society towards a quality auditor has increased over time. Auditors must consider ethical profession in various decision making. In addition, experience, audit fee, and motivation can also improve competencies in decision making. The aim of this research is to test the influence of ethics the auditors, the experience of auditors, audit fees and motivation audit the auditors against the quality of an audit. The population of this research are all an auditor who work in the office of the public accountant in the city of Semarang. Sampling method used is convenience sampling. The Data used in this research is the primary data, that is done using the method of survey with questionnaire. Processing method used is multiple regression analysis. The results showed that the ethics of the auditor, the audit fee, auditor experience and motivation of Auditors significant and positive impact on the quality of audits.
Penerapan PSAK 109 Pelaporan Keuangan Akuntansi Zakat dan Infaq/Shadaqah pada LAZISMU Hanjani, Andreani; Azizah, Kholifah Nur; Gunawan, Barbara
Journal of Accounting Science Vol 3 No 2 (2019): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i2.2644

Abstract

The purpose of this study is to know the implementation of PSAK 109 at LAZISMU and to evaluate the suitability of financial report of LAZISMU with PSAK 109. The research method used in this study is descriptive qualitative. This research was conducted at LAZISMU and the information of the research was obtained from interviews and documentation. The results of the study show that LAZISMU mostly implements PSAK 45 about the financial report of non-profit entities where the profits are not obtained through business but are obtained from social and humanity. In reporting the financial report, LAZISMU only implements the program summary that records each zakat and infaq / sadaqah fund and the percentage given to each asnaf. This is contrast with the implementation of PSAK 109 where the record of financial report consists of the reports of financial position, changes in funds, changes in assets under management, cash flow and notes on financial statements. From the results, it is concluded that the record of financial report at LAZISMU is not fully in accordance with PSAK 109.
Co-Authors Azizah, Kholifah Nur Barbara Gunawan Humairoh, Nur Aisyah Rahardja Rahardja