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All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL BISNIS STRATEGI Diponegoro Journal of Accounting JDM (Jurnal Dinamika Manajemen) Jurnal Kajian Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Dinamika Ekonomi dan Bisnis Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Proaksi Jurnal Akuntansi dan Keuangan Trilogi Accounting & Business Research JRAP (Jurnal Riset Akuntansi dan Perpajakan) Eduvest - Journal of Universal Studies IIJSE Jurnal Akuntansi
Jaka Isgiyarta
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Neuroscience Social Sciences Other

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The Role of Control Environment (CE) in the Public Sector in Preventing Fraud: A Literature Study Harahap, Ludwina; Isgiyarta, Jaka
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 2 (2023): Juli - Desember
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.22

Abstract

This paper aims to conduct a literature study on the role of the CE in preventing fraud. Undoubtedly, weak internal controls (IC) and CE are the factors that cause various cases of fraud to occur, such as corruption, collusion, bribery, and various unethical behaviors.. The COSO IC Framework and previous studies explicitly state that the CE is the primary basis for building a strong IC system, and the leader or supervisor is a central figure in realizing the formation of a strong CE. However, from several previous studies, not much has examined the role of the CE on the effectiveness of ICs in preventing fraud. The method used is to enter keywords in the search engine, consisting of "corruption, fraud, CE, corruption in the public sector, unethical behavior, public sector". Databases like Scopus, Emerald, Google Scholars, Scihub, and Proquest are utilized as search tools to discover pertinent research in this specific field. The results show that several previous studies using quantitative and qualitative methods to examine the effectiveness of CE and the role of leaders in creating a strong CE to prevent and reduce fraud. The study contributes general knowledge and practical insights of the role of CE and the role of a leader to enforce CE.
Hedonism, Religiosity, and Fraud In Financial Statements Probowati, Dwiya Endah Pandu; Chariri, Anis; Isgiyarta, Jaka
Jurnal Kajian Akuntansi Vol 7 No 1 (2023): JUNI 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v7i1.7667

Abstract

AbstractThis research is an exploratory - qualitative research with an interpretive phenomenological approach that aims to find hidden meanings from the attitudes, thoughts and behavior of parties related to the existence of corporate financial statements, namely managers, internal auditors and external auditors. The sampling technique used is judgmental sampling with the aim of getting truly competent informants. The research Findings are: First, although in some situations religiosity is ignored or considered less important, religiosity is fundamental factor for individuals who work in the field of accounting as finance manager , internal auditors, and external auditors because religiosity will surely reduce or eliminated chance of fraudulent acts or a creation of false opinions. Second, there are several personal strategies have been carried out by the informants to prevent opportunities for fraud to arise. Third, Accountant are directed to live a simple life, far from a hedonic attitude so their independence and professional integrity will be maintained.Keywords: Audit; Financial statements; Fraud; Hedonism; Religiosity.AbstrakPenelitian ini merupakan penelitian kualitatif eksploratif dengan pendekatan fenomenologis interpretatif yang bertujuan untuk menemukan makna tersembunyi dari sikap, pemikiran dan perilaku para pihak yang terkait dengan keberadaan laporan keuangan perusahaan yaitu manajer, auditor internal, dan auditor eksternal. Teknik sampling yang digunakan adalah judgmental sampling dengan tujuan mendapatkan informan yang benar-benar kompeten untuk menjawab pertanyaan penelitian. Temuan penelitian ini diantaranya adalah: Pertama, meskipun dalam beberapa situasi religiusitas diabaikan atau dianggap kurang penting, religiusitas merupakan faktor fundamental bagi individu yang bekerja di bidang akuntansi sebagai; manajer keuangan, auditor internal, dan auditor eksternal, karena religiusitas dapat mengurangi atau menghilangkan peluang munculnya tindakan curang atau pembuatan opini palsu. Kedua, terdapat beberapa strategi pribadi yang dilakukan oleh para informan untuk mencegah munculnya peluang terjadinya kecurangan. Ketiga, akuntan diarahkan untuk hidup sederhana, jauh dari sikap hedonis sehingga independensi dan integritas profesionalnya tetap terjaga.Kata Kunci: Audit, Hedonisme; Kecurangan; Laporan keuangan; Religiusitas.
Co-Authors Anis Chariri Aqmarina Awalianti Astutik, Erni Puji Atika Firda Zahriya Budi Hartono Carola Ditta Surya Putri Chaidir Iswanaji Dwi Okto Imtichanah Dwiya Endah Pandu Probowati Dwiya Endah Pandu Probowati Dwiya Endah Pandu Probowati Emilyan Inzar Fany Dewi Rengganis, Fany Dewi Habsyah Fitri Aryani Hafid Nur Yudha, Hafid Harahap, Ludwina Hassana, Fheirdha Nur Imam Ghozali Lismawati Lismawati Marfin Sinaga Ma’mun Anshori Monica Rahardian Ary Helmina Novita Sari Probowati, Dwiya Endah Pandu Rini Meliana Setiyawan, Supanji Shafira Aulia Sugesti, Rian Yuli Sutomo, Ibnu Tantra Ikhlas Nalendro Taranira Widasari Tri Jatmiko W Prabowo Vivi Anggriani Yana Aisyah