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DETERMINAN PENGARUH KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN Ditya, Cahya Anin; Jaeni, Jaeni
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6172

Abstract

Penelitian ini berupaya untuk mengkaji berbagai komponen-komponen yang memengaruhi efektivitas dalam mengidentifikasi kecurangan, meliputi Tekanan Waktu, Independensi, Skeptisisme Profesional, Pengalaman.Kerja, Etika Profesi, Kompetensi, serta Beban Kerja. Sampel yang digunakan terdiri dari 90 pemeriksa yang berpraktik di Kantor Akuntan Publik Kota Semarang. Informasi dikumpulkan melalui bantuan kuesioner dan kemudian diproses menggunakan analisis regresi multipel dengan aplikasi SPSS 25 untuk menguji asumsi penelitian. Hasil analisis mengindikasikan bahwa tekanan waktu, sikap skeptis profesional, etika profesi, serta beban kerja tidak memberikan kontribusi yang berarti pada efektivitas auditor dalam mengenali adanya kecurangan. Sebaliknya, independensi, pengalaman kerja, dan kompetensi terbukti memberikan asosiasi positif yang bermakna dalam meningkatkan kemampuan auditor dalam mengidentifikasi adanya kecurangan.
Analisis Unsur Nilai Intraestetik pada Ilustrasi Liunic x H&M Kids Karya Martcellia Liunic Fifie Silmi Zakiyah; Jaeni, Jaeni
CITRAWIRA : Journal of Advertising and Visual Communication Vol. 6 No. 1 (2025)
Publisher : ISI Press Institut Seni Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33153/citrawira.v6i1.6862

Abstract

Dalam setiap elemen ilustrasi memiliki unsur-unsur dan prinsip dasar yang diorganisasikan untuk menciptakan sebuah visual yang memiliki nilai, sehingga dapat terbentuk sebuah identitas visual, tak terkecuali ilustrasi pada produk fesyen. Karena itu, penelitian ini membahas masalah terkait unsur nilai intraestetik ilustrasi pada produk fesyen, khususnya kolaborasi Liunic x H&M Kids. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi literatur. Data primer yang digunakan untuk menunjang penelitian ini diperoleh dari observasi dokumentasi, kemudian dianalisis dengan teori nilai intraestetik, melalui unsur elementer seni rupa. Hasil penelitian ini menunjukkan bahwa ilustrasi Liunic x H&M Kids karya Martcellia Liunic menciptakan karakteristik playful, ekspresif serta imajinatif yang diwujudkan melalui gaya gambar doodle dan desain cetak yang berani, elemen bernuansa natural, baik dalam bentuk objek figuratif maupun non-figuratif. Dunia fesyen menjadi lahan subur bagi tren ilustrasi, dimana ilustrasi memberikan identitas visual pada produk dan juga meningkatkan eksposur bagi penciptanya, serta membawa seni ke dalam kehidupan sehari-hari.
Sintren in Gender Expressivity: The Role of Women in Dance Traditions Precillia, Monita; Cahyani, Magfi Redia; Jaeni, Jaeni
Gondang: Jurnal Seni dan Budaya Vol. 8 No. 2 (2024): GONDANG: JURNAL SENI DAN BUDAYA, DECEMBER 2024
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/gondang.v8i2.58993

Abstract

The Study of Sintren in Gender Expressivity: The Role of Women in Dance Traditions analyzes the role of Cirebonese women in expressing and preserving the art of Sintren. This research aims to further analyze and examine how women contribute to the arts and culture of Cirebon. A qualitative, empirical approach was employed, involving diverse documentation of events, recordings of speech, words, and gestures of the subjects, specific behaviors, written documents, and various visual images related to the social phenomenon. The study employs five stages of qualitative research methods, namely: (1) participant observation, (2) conversation analysis, (3) discourse analysis, (4) content analysis, and (5) ethnographic data collection. The findings reveal that, in a broader social context, the role of women in Sintren dance reflects societal changes. Although Sintren remains deeply rooted in tradition, women involved in its practice have begun exploring new aspects, such as innovations in movement and interpretation. These changes demonstrate that women are not merely passive participants in tradition but actively contribute to enriching and developing the performing arts. This creates a space for dialogue between tradition and modernity, providing women with opportunities to express their identities in a broader context. The study concludes that Sintren is an art form closely linked to the mystical and cultural practices of the Cirebon community. However, in the modern era, Sintren is increasingly marginalized amidst the advancements of the times. This is evident in the limited studies on Sintren, the scarcity of its documentation, and its performances being limited to specific groups. Such conditions highlight the need for greater efforts in preserving and revitalizing this traditional art form.
Pendampingan Tata Kelola Keuangan Rumah Sakit Islam Purwodadi Hardiningsih, Pancawati; Khanifah, Khanifah; Srimindarti, Ceacilia; Lisiantara, Gregorius Anggana; Jaeni, Jaeni
PENA ABDIMAS : Jurnal Pengabdian Masyarakat Vol 5 No 1 (2024): Januari 2024
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/abdms.v5i1.3332

Abstract

Tata kelola keuangan dan akuntansi rumah sakit masih sangat beragam dan implementasi masih menggunakan beberapa standar dan metode lama melakukan pencatatan laporan pendapatan secara manual. Kemajuan teknologi informasi dan komunikasi memunculkan banyak inovasi dalam pengelolaan fasilitas kesehatan. Salah satu bentuk inovasi adalah aplikasi sistem informasi manajemen kesehatan yang diterapkan pada rumah sakit. Untuk menunjang tata kelola keuangan tersedia aplikasi sebagai penyedia fasilitas yang dilengkapi modul keuangan untuk menjalankan fungsi tata kelola keuangan yang terintegritas. Namun implementasinya membutuhkan pendampingan. Pelatihan dan pendampingan tata kelola keuangan diikuti 10 orang karyawan secara bergantian bagian akuntansi, keuangan RSI Grobogan Purwodadi, dan yayasan RSI Purwodadi. Durasi waktu pelatihan dan pendampingan kurang lebih selama 12 bulan. Pendampingan dilakukan terkait dengan proses pencatatan dan beberapa kebijakan maupun pedoman tertentu yang harus diterapkan, masalah aturan pajak dan aturan akuntansi yang diterapkan pada situasi yang berbeda, masalah terkait pengakuan aset yang dibangun sendiri, dan masalah menentukan tarif pasien. Program pelatihan dan pendampingan dilakukan agar pihak rumah sakit mampu melakukan aktivitas pencatatan secara mandiri sehingga menghasilkan laporan keuangan sesuai standar SAK ETAP, dengan harapan pertanggung jawaban dapat diterima stakeholder.
Determinants of Tax Avoidance: Evidance on Indonesian Financial Companies Wulandari, Sartika; Oktaviani, Rachmawati Meita; Jaeni, Jaeni
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2496

Abstract

Tax avoidance by companies is a risky strategy that aims to minimize corporate taxes on pre-tax profits. This study aims to provide empirical evidence regarding the effect of audit committees, independent commissioners, liquidity, leverage, company size, and profitability on tax avoidance and examine differences in tax avoidance before and during the COVID-19 pandemic. The population in this study was financial sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Using a purposive sampling technique, data were obtained from 42 companies, so 168 observations were gained. The data analysis technique utilized EViews version 12. The results of this study demonstrated that while independent commissioners could suppress tax avoidance, another corporate governance proxy, i.e., the audit committee, did not affect tax avoidance. Furthermore, liquidity and firm size did not affect tax avoidance, whereas leverage and profitability positively affected tax avoidance. Before and during the COVID-19 pandemic, no difference between tax avoidance practices was visible.
Determinan Pengaruh Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Empiris di Perwakilan BPKP Provinsi Jawa Tengah) Meifiani Nur Istiqomah; Jaeni Jaeni; meifiani
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1703

Abstract

This research aims to determine the influence of time pressure, independence, professional skepticism, work experience, professional ethics, and competence on the auditor's ability to detect fraud. Many fraud cases occur in Indonesia, so it is necessary to know the magnitude of the influence of each variable. The population used in this research were auditors who worked at the BPKP Representative Office of Central Java Province. The sample processed by the researcher was 30 respondents. This research uses a questionnaire. This research hypothesis was tested using multiple linear regression analysis with SPSS 22 software. The results of this research show that time pressure, independence, professional skepticism, work experience, professional ethics have no effect on the auditor's ability to detect fraud. while competency has a significant positive effect on the auditor's ability to detect fraud.
FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA Safitri, Novi; Jaeni, Jaeni
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11896

Abstract

The village funds are a source of funding for government administration, development implementation, community development, and community empowerment. These funds are sent from the APBN to the villages through the district or city APBD. Village funds are given to improve infrastructure and it is hoped that the government can advance in all aspects of underdeveloped villages. Good management of village funds can realize the government's hope to advance underdeveloped villages. Testing and analyzing the elements that impact the accountability of village budget management is the goal of this study. The investigation was conducted using quantitative approaches. The data utilized here are primary data collected questionnaires sent out to village officials in the village head office in Jekulo District, Kudus Regency. In order to meet its set criteria, this study used the purposive sampling method. This research makes use of SPSS version 23’s multiple linear regression analysis as its analytical tool. According to the results of the test, the accountability of village fund management is unaffected by siskeudes application, competence, transparency, and local knowledge, but it is positively affected by the internal control system.
DETERMINAN AKUNTABILITAS PENGELOLAAN KEUANGAN DESA (STUDI EMPIRIS PADA DESA DI KABUPATEN DEMAK) Khesa Widhastama, Valentina Adventa; Jaeni, Jaeni
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.14139

Abstract

The result of the research has the aim of impacting the determinants of accountability in village’s financial management in Demak Regenc). Research testing uses causal testing (hypothesis testing) because it uses hypotheses for tests carried out between variables. The sample on the researches was taken just use purposive sampling of 80 respondents. The data on this research using method uses quantitative data and primary data. That type use research on data uses validity test methods, reliability of tests, multiple linear regression for analysis, classic assumption tests (normality, multicollinearity and heteroscedasticity) and hypothesis tests processed using SPSS 26. The results of task are presentation of financial statements is not significant and negative. That research Internal Control System the results are significant and positive. The results of Community Participation are not significant and positive. The Village Apparatus Competency results are significant and positive in. Meanwhie results of Financial Report Accessibility are insignificant and negative. Keywords : Financial Statement Accessibility, Internal of Control System, ,Village Financial Management Accountability
Fraud risk assessment sebagai mekanisme pengendalian: Menelusuri peran tekanan dan kesempatan dalam mendorong kecurangan aset Fadhila, Zati Rizka; Jaeni, Jaeni; Yuliyanti, Eka; Kartika, Andi; Mustahidda, Rahmania
Jurnal Bisnis Mahasiswa Vol 5 No 6 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.919

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tekanan dan kesempatan terhadap penyalahgunaan aset dengan Fraud Risk Assessment (FRA) sebagai variabel moderasi. Kasus penyalahgunaan aset masih sering terjadi di berbagai organisasi, yang mengindikasikan lemahnya sistem pengendalian internal dan proses penilaian risiko kecurangan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei. Data dikumpulkan melalui penyebaran kuesioner kepada 312 pegawai sektor publik dan swasta yang memiliki tanggung jawab dalam pengelolaan keuangan dan aset organisasi. Analisis data dilakukan menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM) untuk menguji pengaruh langsung dan peran moderasi antarvariabel. Hasil penelitian menunjukkan bahwa kesempatan berpengaruh signifikan terhadap penyalahgunaan aset, sedangkan tekanan tidak berpengaruh secara langsung. Selain itu, Fraud Risk Assessment (FRA) terbukti berfungsi sebagai mekanisme pengendalian yang efektif dengan memperlemah pengaruh kesempatan terhadap penyalahgunaan aset serta memperkuat hubungan tekanan terhadap perilaku fraud, karena meningkatkan deteksi dan visibilitas risiko.
Pengembangan Potensi Ekonomi Kreatif Berbasis Budaya di Kawasan Gunung Padang Kabupaten Cianjur Khotimah, Rizky Nurul; Jaeni, Jaeni; Fussalam, Yahfenel Evi
Jurnal Inovasi Bisnis Indonesia (JIBI) Vol. 3 No. 2 (2025): December
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jibi.v3i2.149

Abstract

ABSTRAK Kawasan Gunung Padang Kabupaten Cianjur memiliki potensi budaya dan sejarah yang besar sebagai aset pengembangan ekonomi kreatif. Keberadaan situs megalitikum tertua di Asia Tenggara tidak hanya bernilai arkeologis, tetapi juga berpeluang menjadi penggerak ekonomi masyarakat melalui pemanfaatan sumber daya budaya secara berkelanjutan. Penelitian ini bertujuan untuk mengkaji potensi ekonomi kreatif berbasis budaya serta merumuskan strategi pengembangannya di kawasan Gunung Padang. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa sektor ekonomi kreatif yang berpotensi dikembangkan meliputi kerajinan tangan, seni pertunjukan, kuliner tradisional, serta produk kreatif berbasis narasi sejarah dan kearifan lokal. Namun, pengembangannya masih menghadapi kendala berupa keterbatasan sumber daya manusia, promosi yang belum optimal, serta sinergi antar pemangku kepentingan yang belum terintegrasi. Oleh karena itu, diperlukan strategi penguatan kapasitas masyarakat, kolaborasi antara pemerintah, komunitas budaya, dan pelaku usaha kreatif, serta pemanfaatan media digital sebagai sarana promosi. Pengembangan ekonomi kreatif berbasis budaya di kawasan Gunung Padang diharapkan mampu meningkatkan kesejahteraan masyarakat sekaligus memperkuat identitas budaya lokal secara berkelanjutan. Kata kunci: Ekonomi_Kreatif, Berbasis_Budaya, Gunung_Padang, Kearifan_Lokal, Pengembangan_Masyarakat ABSTRACT The Gunung Padang area of ​​Cianjur Regency has significant cultural and historical potential as an asset for creative economy development. The oldest megalithic site in Southeast Asia is not only of archaeological value but also offers the potential to drive the community's economy through the sustainable use of cultural resources. This study aims to assess the potential of a culture-based creative economy and formulate a strategy for its development in the Gunung Padang area. This research used a descriptive qualitative approach, with data collection techniques including observation, interviews, and documentation studies. The results indicate that creative economy sectors with potential for development include handicrafts, performing arts, traditional culinary arts, and creative products based on historical narratives and local wisdom. However, their development still faces obstacles such as limited human resources, suboptimal promotion, and lack of integrated synergy between stakeholders. Therefore, strategies are needed to strengthen community capacity, collaborate between the government, cultural communities, and creative entrepreneurs, and utilize digital media as a promotional tool. The development of a culture-based creative economy in the Gunung Padang area is expected to improve community welfare while strengthening local cultural identity in a sustainable manner. Keywords: Creative_Economy, Culture_Based, Gunung_Padang, Local_Wisdom, Community_Development
Co-Authors 07.05.52.0153 Syifa Budi Hananto 0725030008 Diacz Pradiani. S 0725030069 Danang Rahudiono 08.05.52.0012 Dina Oktafiya 08.05.52.0046 Ferza Rizky Pandeskawira 08.05.52.0063 Yayan Amri Wijaya 08.05.52.0092 Siti Musyarofah 08.05.52.0128 Catur Santoso 08.05.52.0186 Ahmad Ghofar Fanani 08.05.52.0189 Daniel Akbar 0835030706 Dewi Ariyana 09.05.52.0032 Siti Mutiah 09.05.52.0041 Rachmawati Khoirina 09.05.52.0046 Atik Alisti Permitasari 09.05.52.0050 Ary Dwi Prasetyo 09.05.52.0058 Arif Ardiansyah 09.05.52.0154 Santi Eka Tita Riani, 09.05.52.0154 09.05.52.0160 Nurulia Anis Ruswita 10.05.52.0031 Ivantunus Jehuni, 10.05.52.0031 10.05.52.0062 Jevi Wulan Yuliana 10.05.52.0065 Dwi Okto Imtichanah 10.05.52.0103 Rosyid Adhi Santoso, 10.05.52.0103 10.05.52.0104 Habibi Anggoro Kusumo 10.05.52.0179 Muhammad Fadhlullah 10.05.52.0188 Dewi Puspita Sari 11.05.52.0040 Wahyuning Retno Pawitrasari, 11.05.52.0040 11.05.52.0055 Azalika Milati, 11.05.52.0055 12.05.52.0062 Nur Laila Hasna, 12.05.52.0062 12.05.52.0071 Fitri Wahyu Nisviana, 12.05.52.0071 12.05.52.0082 Erni Riana Wulansari, 12.05.52.0082 12.05.52.0180 Gadis Trianita Hening, 12.05.52.0180 Achmad Badjuri Achmad Badjuri Adiyana, Sandi Amalia nurqaidah Amalia Yudhanti, 12.05.52.0157 Amalia Yudhanti, 12.05.52.0157 Amy Sintia Dewi, 13.05.62.0029 Amy Sintia Dewi, 13.05.62.0029 Andreas Deska Trianto, 13.05.52.0040 Andreas Deska Trianto, 13.05.52.0040 Angelia Irma Yunita, 14.05.62.0019 Anggana L, Greg. Anggi Pratiwi, 14.05.52.0131 Anisa Munasifah, 14.05.52.0193 Anisa Munasifah, 14.05.52.0193 Arief Himmawan Dwi Nugroho Arti Setiyani, 13.05.52.0245 Arti Setiyani, 13.05.52.0245 Atikasari, Dewi Ayu Kurnia, Alifia Cahyani, Magfi Redia Ceacilia Srimindarti Charellin Vita Miranda, 12.05.52.0243 Charellin Vita Miranda, 12.05.52.0243 Ditya, Cahya Anin Dwijayanti Rahayu, 14.05.52.0261 Dwijayanti Rahayu, 14.05.52.0261 Eka Sri Wahyuni, 14.05.52.0295 Eka Sri Wahyuni, 14.05.52.0295 Eka Yuliyanti Ernawati Ernawati Ernawati, 15.05.52.0097 Evi Tiara Dewi, 13.05.52.0081 Evi Tiara Dewi, 13.05.52.0081 Fauzy Arie Sandy, 14.05.52.0031 Febrianti, Dewi Febrilian, Tiffany Nabila Fifie Silmi Zakiyah Fitri Romadhoni, 14.05.52.0103 Flourencia Claudia Kristiawan, 13.05.52.0033 Flourencia Claudia Kristiawan, 13.05.52.0033 Ganjar Zamzam Budaya, 14.05.52.0289 Greg Anggana Lisiantara Greg. Anggana L Hadi, Teguh Parmono HaulaRizqiMonadia, 14.05.62.0002 Hemas Citra Maharani Imelda Adhistya Kusuma Dewi, 13.05.52.0085 Imelda Adhistya Kusuma Dewi, 13.05.52.0085 Irvan Agy Pranandika Kartika Andi Khanifah Khanifah Khesa Widhastama, Valentina Adventa KHOIRUN NISAK Khoirun Nisak, 15.05.52.0121 Khotimah, Rizky Nurul Lisiantara, Gregorius Anggana Lorenza Aryatama, 14.05.52.0293 Maulana, Dondi meifiani Meifiani Nur Istiqomah Monita Precillia Muhammad Ali Ma’sum Niken Ajeng Pertiwi, 14.05.52.0142 Niken Ajeng Pertiwi, 14.05.52.0142 Nova Ayu Damayanti, 13.05.52.0116 Novi Safitri Novianti Mugi Rahayu, 16.05.62.0024 Nugroho Saputro, Endika Oktavianti, Yeni Sari Pancawati Hardiningsih Permata, Permata Pradita Selviarini, 14.05.52.0279 Pranadita, Pranadita Prima Rohardian Sari Purwoko Setya Nugroho, 12.05.52.0014 Purwoko Setya Nugroho, 12.05.52.0014 Rachmawati Meita Oktaviani Rahayu Lestari Rahayu, Tasya Sukma Rahmania Mustahidda Ratih Dewi Dewantari, I6.05.62.0004 Ridhan Azka Hani Fanu, 15.05.62.0012 Ridhan Azka Hani Fanu, 15.05.62.0012 Riskawati Nurul Maulidiyah, 16.05.62.0021 Rizki Armanda, 11.05.52.0125 Rizki Armanda, 11.05.52.0125 Saktiyana Nurcahyani Sari Rahmadhani Sari, Prima Rohardian Selo Sulistyo, Selo Sri Suning Kusumawardani Sukmawati Saleh Sunarto Sunarto Tirza Amelia Hestiwardani, 14.05.52.0085 Toifatul Hanik, 12.05.52.0138 Toifatul Hanik, 12.05.52.0138 Tri Retno Ningsih, 12.05.52.0244 Tri Retno Ningsih, 12.05.52.0244 Wahyu Aprilia, 13.05.52.0206 Wahyu Aprilia, 13.05.52.0206 Wiwik Ardiani, 13.05.52.0258 Wiwik Ardiani, 13.05.52.0258 Yolanda Esperanza Nugroho, 13.05.52.0035 Yolanda Esperanza Nugroho, 13.05.52.0035 Yuditiyani, Yuditiyani Zakiyah, Fifie Silmi Zati Rizka Fadhila, 13.05.52.0227