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All Journal Infestasi Journal of Auditing, Finance, and Forensic Accounting
- Prasetyono
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Economics, Econometrics & Finance

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STANDARISASI NILAI WAJAR DAN PENGGUNAAN METODE AKUNTANSI SEBAGAI UPAYA PENGENDALIAN PRAKTIK CREATIVE ACCOUNTING Atik Emilia Sula; - Prasetyono
InFestasi Vol 8, No 2 (2012): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i2.1265

Abstract

Accounting method choices offered by Indonesian Financial Accounting Standards set by Indonesia Chartered Accountant seems giving opportunities for legalization of creative accounting and earnings management practices. The presence of accounting methods constitute grey area as loopholes for every practitioners and companies to gain their intentions disregarding ethical aspect. Several motives and techniques emerging in business practice triggers tremendous impact  to many aspects. According to standard setters, earnings management becomes important concern because of two reasons. Firstly, whatever the reason, earnings management practice attends to miss-lead financial statement which secondly, affects resource allocation eventually (Gumanti, 2003). Growing research found that there was a tendency to execute earnings management for short-term goals. Creative accounting and earnings management phenomenon has to be a consideration of every body such as business practitioners, academics, government, regulator, law enforcer, and communities so that even when the phenomenon could not be abolished, it can be expected to reduce negative effect comes from those two practices and preventing financial fraud that might arise from it.
ANALISIS DAMPAK IMPLEMENTASI STANDAR PELAYANAN MINIMAL RUMAH SAKIT TERHADAP KINERJA KEUANGAN (STUDI PADA RSUD DR. H. MOH. ANWAR SUMENEP) Anis Sufiati; - Prasetyono; F. A. Kurniawan
InFestasi Vol 9, No 2 (2013): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v9i2.548

Abstract

The objective of this study is to investigate the effect of implementation of minimum standards of service at Local Government Hospital of Sumenep District on financial performance. This is a qualitative research based on case study. Data used in this study was financial reports of year 2010 until 2012 and Performance Accountability Report of Government Institutions of year 2012 as a secondary data. In order to gather primary data, observation and interview have done on the staffs of Local Government Hospital of Sumenep District. The data is analyzed by Pattern-Matching. This study found that Local Government Hospital of Dr. H. Moh. Anwar Sumenep District, has implement the Minimum Standards of Service based on the Decision of the Minister of Health No. 129/Menkes/SK/II/2008, however it has not been entirely implemented. This implementation has increased the financial performance of the hospital significantly since 2010 until 2012. The cost recovery in 2010 was 45%, in 2011 was 54%, and in 2012 was 69%. Moreover, the income realization of this hospital in 2012 has also passed the target.
SISTEM PENGENDALIAN INTERN DALAM PENCEGAHAN FRAUD PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) PADA KABUPATEN BANGKALAN Chairun Nisak; - Prasetyono; Fitri Ahmad Kurniawan
JAFFA Vol 1, No 1 (2013): APRIL
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v1i1.594

Abstract

The purpose of this research is to analyze the implementation of internal control system toward fraud prevention in local government Institution (Satuan Kerja Perangkat Daerah/SKPD). The data of this research were collected by using questionnaires to the chairman of local government Institution (SKPD). The sampling method used simple random sampling. The data had been analyzed to test the hypothesis using the Multiple Regression Analysis. The result of this research showed that the control environment, risk assessment, control activities, information and communication, and monitoring activities had significant influence to the prevention of fraud both simultaneously and partially.
SATUAN PENGAWASAN INTERN (SPI) PADA PT X DALAM KERANGKA FOUR STAGE MODEL Muhammad Asim Asy’ari; - Prasetyono; Bambang Haryadi
JAFFA Vol 2, No 1 (2014): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v2i1.758

Abstract

Fungsi pengawasan adalah untuk memastikan tujuan organisasi berjalan dengan maksimal tanpa adanya penyelewengan dan penyimpangan dalam pencapaian tujuan yang telah di tetapkan. Keberadaan SPI UTM sebagai salah satu alat dalam melakukan pengawasan untuk menjamin tujuan dan aktivitas manajemen berjalan dengan apa yang telah di tetapkan. Oleh karena itu, evaluasi terhadap level perkembangan SPI UTM sangat penting dalam rangka evaluasi dan peningkatan  peran dan fungsinya.Untuk mencapai tujuan penelitian, penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Objek penelitian adalah Satuan Pengawasan Intern Universitas Trunojoyo Madura. Analisis yang digunakan adalah analisis diskriptif menggunakan konsep four stage model .Hasil penelitian menunjukkan bahwa level perkembangan SPI UTM berada pada level kuadran dua yaitu teen (remaja). Artinya adalah kompetensi dari internal auditor sudah ada dan mulai terbangun tetapi secara iklim masih belum mendukung dan tidak terpenuhi secara maksimal untuk menjalankan peran dan fungsi SPI.
Co-Authors Anis Sufiati Atik Emilia Sula Bambang Haryadi Chairun Nisak F. A. Kurniawan Fitri Ahmad Kurniawan Muhammad Asim Asy’ari