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All Journal Journal The Winners Jurnal Akuntansi Multiparadigma Jurnal Ilmiah Wahana Akuntansi ASRO JOURNAL - STTAL Jurnal Akuntansi dan Keuangan Monas: Jurnal Inovasi Aparatur Current : Jurnal Kajian Akuntansi dan Bisnis Terkini PERDULI: Jurnal Pengabdian kepada Masyarakat Inkubis: Jurnal Ekonomi dan Bisnis INJURITY: Journal of Interdisciplinary Studies JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Ekopedia: Jurnal Ilmiah Ekonomi IJEMA
Choirul Anwar
Universitas Negeri Jakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Peran Auditor, Komitmen Pimpinan, Dan Whistleblowing System Dalam Upaya Deteksi Kecurangan Di Kantor Pusat BPKP Irawati; Choirul Anwar; Hafifah Nasution
Indonesian Journal of Economics Management and Accounting Vol. 2 No. 6 (2025): IJEMA - Juni 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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

Abstract

Tujuan dari penelitian ini adalah untuk menilai kontribusi komitmen kepemimpinan, skeptisisme profesional, kompetensi auditor, dan whistleblowing system terhadap peningkatan efektivitas deteksi kecurangan. Penelitian kuantitatif ini menggunakan purposive sampling, dengan auditor yang telah bekerja di Kantor Pusat Badan Pengawasan Keuangan dan Pembangunan selama lebih dari satu tahun sebagai kriteria. Didapatkan sebanyak 91 responden. Analisis data penelitian ini menggunakan alat SmartPLS dan teknik Partial Least Square Structural Equation Model. Berdasarkan hasil penelitian , maka dapat ditarik kesimpulan bahwa variabel kompetensi auditor, skeptisisme profesional, dan komitmen pimpinan memiliki pengaruh positif signifikan terhadap pendeteksian kecurangan. Sedangkan variabel whistleblowing system tidak berpengaruh signifikan terhadap pendeteksian kecurangan di Kantor Pusat Badan Pengawasan Keuangan dan Pembangunan.
Controller as User of Technology and Developer of Workforce Strategy are the Internal Control Succeed Pillars Choirul Anwar; Wiwik Pratiwi; Ika Tri Wahyuni
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.223

Abstract

Background: Internal control systems are essential for ensuring organizational accountability, risk mitigation, and operational efficiency in higher education institutions. The increasing adoption of digital technologies and the evolving role of internal auditors require controllers as users of technology and developers of workforce strategy to possess not only technological competencies but also strategic workforce management capabilities. Objective: This study aims to analyze the influence of controllers as workforce strategy developers, trusted advisors, value-added providers, and technology users on the success of internal control at State Universities in Indonesia. Method: This study employed a sequential explanatory mixed-methods design. Quantitative data were collected from 56 internal auditors at Indonesian State Universities and analyzed using PLS-SEM, followed by qualitative interviews with senior auditors to support the interpretation of findings. Results: The bootstrapping results of the PLS-SEM analysis indicate that controllers as workforce strategy developers and technology users have a significant positive influence on internal control success. In contrast, the roles of controllers as trusted advisors and value-added providers were not found to have significant effects. The coefficient of determination (Adjusted R² = 72.20%) demonstrates that the independent variables strongly explain variations in internal control success. Qualitative findings further reveal that workforce development, technology infrastructure, audit data analytics, and information governance are critical factors supporting effective internal control implementation. Conclusion: The study concludes that workforce strategy development and technology utilization significantly support the success of internal control in Indonesian State Universities, while the roles of trusted advisors and value-added providers do not show significant influence.
An Analysis of The Determinants of Financial Distress in The Operations of Mining Companies in Indonesia, with Export Dependence as a Moderating Variable Andrie Wiyogo; Choirul Anwar; Etty Gurendrawati
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 5 No. 6 (2026): Injurity: Interdiciplinary Journal and Humanity
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v5i6.1547

Abstract

This study examines the determinants of financial distress in mining companies listed on the Indonesia Stock Exchange (IDX), with export dependence as a moderating variable. The research focuses on internal financial factors including liquidity, leverage, profitability, and firm growth as well as firm size as a control variable, to explain variations in financial distress. In addition, export dependence on major trading partners is introduced to assess its moderating role in strengthening or weakening the relationship between profitability and financial distress. A quantitative approach is employed using secondary data from annual financial reports of 22 mining companies over the 2021–2024 period, yielding 88 firm-year observations. The analysis was conducted using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) via SmartPLS software. The results indicate that liquidity has a significant positive effect on financial distress, while leverage has a significant negative effect. Profitability shows a significant positive relationship with financial distress, whereas firm growth has no significant effect. Export dependence significantly moderates the relationship between profitability and financial distress, strengthening the impact of profitability on financial stability. Meanwhile, firm size does not significantly influence financial distress. The study concludes that financial distress in mining companies is primarily driven by internal financial performance, while external dependency on export markets plays a critical moderating role. These findings highlight the importance of financial resilience and export market structure in mitigating corporate financial risk.
Basic Research Capabilities Improvement Through Training of Supporting Research Tools Hera Khairunnisa; Destria Kurnianti; Dwi Handarini; Marsofiyati; Muhammad Yusuf; Choirul Anwar; Karuniana Dianta; Mundhiharno; Mohd Hasimi Yaacob; Anggi Novia Fitriani
PERDULI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 1 (2024): PERDULI: Jurnal Pengabdian kepada Masyarakat
Publisher : Sekolah Pascasarjana Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/perduli.v5i1.38550

Abstract

Research is an important activity for Higher Education. Higher Education always encourages its lecturers and students to conduct useful research for the society. The importance of improving the quality of basic research skills for students is the background of this activity. This Community Service activity aims to provide insight and understanding related to the use of research supporting tools such as VOSviewer, Publish or Perish, and Mendeley. This activity involved students from the Faculty of Economics Universitas Musi Rawas and the Faculty of Economics and Business, Universitas Muhammadiyah Prof. Dr. HAMKA as the participant. The method of organizing this activity is a classical approach such as demonstrations from speakers, and interactive discussions with participants. The conclusion of the activity is that participants' insights and understanding of VOSviewer, Publish or Perish, and Mendeley have increased. These conclusions were obtained through questionnaires distributed to participants before and after the activity. Keywords: Research, Community Service, VOSviewer, Publish or Perish, and Mendeley.
Analisis Pengendalian Internal atas Pengeluaran Kas pada SMKS X Depok Zidano Tri Rivalvo; Choirul Anwar; Muhammad Yusuf
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/4h8qme89

Abstract

Penelitian ini untuk menganalisa Pengendalian Internal atas Pengeluaran Kas pada SMKS X Depok. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus. Hasil penelitian didapati bahwa Penerapan pengendalian internal atas pengeluaran kas berdasarkan kerangka kerja COSO: (a) Lingkungan Pengendalian Telah berjalan cukup baik melalui pengawasan berlapis, namun belum memiliki kode etik tertulis dan pedoman perilaku pegawai, (b) Penilaian Risiko Sudah dilakukan secara informal melalui evaluasi rutin, tetapi belum ada sistem identifikasi risiko yang terdokumentasi secara jelas, (c) Aktivitas Pengendalian telah berjalan cukup efektif melalui sistem otorisasi berjenjang, (d) Informasi dan Komunikasi Komunikasi internal sudah terbuka dan efektif dan (e) Pemantauan Pemeriksaan kas telah dilakukan secara rutin, namun sekolah belum memiliki audit internal yang terstruktur dan tertulis.
Pemenuhan Amanah Pengelolaan Kas Sesuai Standar Akuntansi Keuangan pada Masjid Al-Huda Hafiz Surya Chandra Izwandi; Choirul Anwar; Ayatulloh Michael Musyaffi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0702.09

Abstract

This applied study aims to develop a web-based cash management prototype for Masjid Al-Huda. The study addresses manual cash records, the absence of written procedures, unstructured transaction archives, and limited access to financial information for congregants. The prototype was developed using a partial Rapid Application Development approach through requirements planning, system design, and development. Data were obtained through observation, interviews with mosque administrators, and review of available cash records. The result is a localhost-based prototype that supports cash receipt and disbursement recording, cash recapitulation, cash flow report generation, document management, and public-information pages. The cash procedures and flowcharts were used as the procedural basis for the system design. Limited testing with the mosque treasurer indicated that the main functions were aligned with initial user needs, with improvement suggestions for account codes and transaction-category filters.
Perancangan dan Pembangunan Website Manajemen Kas pada BUMDes Megamendung Jaya Faldi Azwar; Choirul Anwar; Ayatulloh Michael Musyaffi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0702.06

Abstract

This study aims to design and develop a web-based cash management system for BUMDes Megamendung Jaya, a village-owned enterprise in Bogor Regency, West Java, that manages five business units: a health clinic, a coffee house, a tourism division, camping-equipment rental, and an internet service unit. The problem addressed is that cash recording is still performed manually and separately across units, causing input errors, delayed reporting, and limited public access to performance information. This study applies a Research and Development (R&D) method using the System Development Life Cycle (SDLC) with a Waterfall model, covering requirements analysis, system design, implementation, testing, and evaluation. Data were collected through observation, interviews with the BUMDes director, and documentation of existing cash-recording formats. The system was built with PHP (Laravel), Bootstrap, and MySQL, and produces cash receipt and disbursement records, automatically generated cash reports referring to the Financial Accounting Standards for Private Entities (SAK EP), and a public performance dashboard.
Analisis Sistem Pengendalian Internal pada Organisasi Nirlaba AIESEC Indonesia dalam Perspektif Etnografi Adinda Diva Fadhilla; Choirul Anwar; Septi Nurmalita
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.581

Abstract

Penelitian ini bertujuan menganalisis praktik sistem pengendalian internal (SPI) pada organisasi nirlaba AIESEC Indonesia dalam perspektif etnografi. Penelitian menggunakan pendekatan kualitatif dengan metode etnografi melalui observasi partisipatif, wawancara mendalam, dan analisis dokumen terhadap pengurus AIESEC Indonesia. Hasil penelitian menunjukkan bahwa SPI tidak hanya dijalankan melalui mekanisme formal seperti pemisahan tugas, audit, standar operasional, dan kebijakan organisasi, tetapi juga melalui praktik sosial yang terbentuk dari nilai dan budaya organisasi. Nilai-nilai AIESEC, seperti Demonstrating Integrity dan Acting Sustainably, terinternalisasi dalam proses pengambilan keputusan, budaya umpan balik, komunikasi terbuka, serta mekanisme pengawasan informal yang saling melengkapi dengan pengendalian formal. Penelitian juga menemukan bahwa akuntabilitas dalam organisasi tidak semata diwujudkan melalui kepatuhan terhadap prosedur, tetapi melalui hubungan sosial yang mendorong transparansi, tanggung jawab, dan kepercayaan. Kepercayaan publik dibangun melalui konsistensi antara nilai organisasi, praktik kerja, dan dampak yang dihasilkan, bukan hanya melalui pelaporan formal. Temuan ini memperluas pemahaman mengenai SPI sebagai praktik sosial yang dipengaruhi oleh nilai, budaya, dan interaksi antaranggota dalam organisasi nirlaba berbasis relawan.
Co-Authors Adinda Diva Fadhilla Andri Setyanto Nugroho Andrie Wiyogo Andrie Yuswanto Anggi Novia Fitriani Daffa Hamzah Polontalo Dedi Purnawa Destria Kurnianti Dwi Handarini Erlita Nisrina Etty Gurendrawati Faldi Azwar Gentiga Muhammad Zairin Hafiz Surya Chandra Izwandi Hera Khairunnisa I Gusti Ketut Agung Ulupui Ika Tri Wahyuni Irawati Karuniana Dianta Arfiando Sebayang Malvin Alianro Depari Maniur Pane Marsofiyati Marsofiyati Maura Wildani Mohd Hasimi Yaacob Mokhammad Ridwan Fauzi Muhammad Yusuf Mundhiharno Musyaffi, Ayatulloh Michael Nasution, Hafifah Purwana E.S., Dedi Septi Nurmalita Unggul Purwohedi Usep Suhud Wiwik Pratiwi Yuni Widawati Zakaria, Adam Zidano Tri Rivalvo