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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jurnal Terapan Abdimas Jurnal Mirai Management Hasanuddin Economics and Business Review Integritas: Jurnal Antikorupsi Dinamisia: Jurnal Pengabdian Kepada Masyarakat JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) CARADDE: Jurnal Pengabdian Kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Perencanaan Pembangunan Accounting Profession Journal (APAJI) Journal of Economic, Public, and Accounting (JEPA) MANDAR: Management Development and Applied Research Journal Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Jurnal Ar-Ribh INVOICE : JURNAL ILMU AKUNTANSI Al-Buhuts (e-journal) Islamic Accounting and Finance Review Apssai Accounting Review (ApAR) Jurnal Multidisiplin Madani (MUDIMA) Nautical: Jurnal Ilmiah Multidisiplin Indonesia Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Contemporary Journal on Business and Accounting Journal of International Conference Proceedings Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Economics, Business, Accounting & Society Review Akrual: Jurnal Bisnis dan Akuntansi Kontemporer IECON: International Economics and Business Conference International Journal of Economics, Business Management and Accounting J-CEKI Jurnal Akuntansi Kontemporer
Ratna Ayu Damayanti
Fakultas Ekonomi Universitas Hasanuddin
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KECENDERUNGAN FRAUD EDY FITRIAWAN SYAHADAT; MEDIATY R.A DAMAYANTI
EKONOMI KEUANGAN DAN BISNIS Vol 2, No 2 (2017): Ekombis Sains: Jurnal Ekonomi, Keuangan, dan Bisnis
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/ekombis.v2i2.286

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang berpengaruh terhadap kecenderungan kecurangan (fraud) berdasarkan persepsi pegawai negeri sipil yang bekerja di bagian keuangan dan aset pada Satuan Kerja Perangkat Daerah (SKPD) pemerintah Provinsi Sulawesi Tengah. Sampel yang digunakan adalah 170 responden dari 34 SKPD yang terdiri dari 14 badan dan 20 dinas dengan menggunakan metode purposive sampling. Metode analisis yang digunakan yaitu analisis regresi linier berganda dengan menggunakan alat IBM SPSS ver 21. Hasil penelitian menemukan bahwa (1) Persepsi keadilan distributif tidak berpengaruh terhadap kecenderungan kecurangan, (2) Persepsi keadilan prosedural tidak berpengaruh terhadap kecenderungan kecurangan, (3) Persepsi keadilan interaksional berpengaruh negatif terhadap kecenderungan kecurangan, (4) Persepsi penegakan peraturan berpengaruh negatif terhadap kecenderungan kecurangan, (5) Persepsi keefektifan pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan, (6) Persepsi komitmen organisasi berpengaruh negatif terhadap kecenderungan kecurangan, (7) Persepsi budaya etis organisasi berpengaruh negatif terhadap kecenderungan kecurangan.
THE INFLUENCE OF ORGANIZATIONAL COMMITMENT, PERSONAL COST AND ETHICAL ENVIRONMENT ON INTENTION TO WHISTLEBLOWING Abdillah Abdillah; Ratna Ayu Damayanti; Amiruddin Amiruddin
Contemporary Journal on Business and Accounting Vol 1 No 2 (2021): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.534 KB) | DOI: 10.58792/cjba.v1i2.14

Abstract

Purpose – This study aims to examine and analyze the effect of organizational commitment, personal cost and ethical environment on the intention to do whistleblowing on the State Civil Apparatus of the Makassar City Education Office. Design/methodology/approach – This study uses a quantitative approach. The data used is primary data. The analytical method used is multiple linear regression. Findings – The result of this study shows that organizational commitment and personal cost has no impact against the whistleblowing intention, meanwhile ethical environtment has impact against the whistleblowing intention. Originality – Collecting data in this study through questionnaires and conducted on 40 respondents who were civil servant of Makassar Educational Authorities. Keywords: Ethical Environtment, Organizational Commitment, Personal Cost, Whistleblowing Intention Paper Type Research Result
FACTORS INFLUENCING THE OCCURRENCE OF FRAUDULENT FINANCIAL REPORTING: PERSPECTIVE OF FRAUD PENTAGON THEORY Budiman Teri; Ratna Ayu Damayanti; Sri Sundari
Contemporary Journal on Business and Accounting Vol 2 No 1 (2022): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.192 KB) | DOI: 10.58792/cjba.v2i1.20

Abstract

Purpose – This study aims to examine and analyze the effect of compensation suitability, leadership style, internal control system, unethical behavior, competences, and job dualism against the tendency to commit fraudulent financial reporting on Provincial Government of South Sulawesi. Design/methodology/approach – This research uses a quantitative approach. Analysis method that used to test the hypothesis is multiple linear regression. Findings – The result of this study shows that leadership style, unethical behavior, competence, and job dualism has impact against the tendency to commit fraudulent financial reporting; meanwhile compensation suitability and internal control system has not impact against the tendency to commit fraudulent financial reporting. Originality – Collecting data in this study through questionnaires and conducted on 62 respondents who were employee at Provincial Government of South Sulawesi.
Pengaruh Kapasitas Organisasi terhadap Implementasi Standar Akuntansi Pemerintah Berbasis Akrual yang Dimoderasi Oleh Komitmen Organisasi Rahmat Hidayat; Ratna Ayu Damayanti; Darmawati Darmawati
Al-Buhuts Vol. 18 No. 2 (2022): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v18i2.3048

Abstract

This study aims to determine the effect of organizational capacity and organizational commitment on the implementation of accrual-based SAP in the Majene Regency Government. Based on the research objectives which became the unit of analysis in this study, it was conducted at the organizational level. The population used in this study was 31 Regional Apparatus Organizations (OPD) in Majene Regency. The criteria used in sampling in this study were Financial Administration Officers (PPK), Treasurers, and Financial Staff at each OPD in Majene Regency, so that the population given the questionnaire was 93 employees. Sampling uses primary data collected through a questionnaire. The data were then analyzed using Structural Equation Modeling-Partial Least Squares. SEM was chosen because it is more accurate in processing data to obtain causality between variables and constructs and to determine the magnitude of the relationship between variables and constructs. The results showed that organizational capacity had a positive and significant effect on the application of accrual-based Government Accounting Standards which was moderated by organizational commitment in the Majene Regency Government.
DEKONSTRUKSI HUBUNGAN KEAGENAN DALAM PROSES ANGGARAN Ratna Ayu Damayanti; Syarifuddin Syarifuddin
Contemporary Journal on Business and Accounting Vol 1 No 1 (2021): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.402 KB) | DOI: 10.58792/cjba.v1i1.8

Abstract

Purpose – The study objective are to explore the importance of local wisdom as a source of knowledge and guidance in filling and forming a more harmonious agency relationship pattern in the context of local government budgets. Design/methodology/approach – This study uses Derrida model. Findings – This study finds out how modern the accountability system of traditional Balinese village. In this case, budget is not only for legislative consumption, but also for all levels of society. Failure to provide accountability report by customary government is a form of violation that causes karma, and villager can revoke the mandate given to the customary government. Originality – This study uses Derrida model to build a new model of agency relationship by adopting marginalized text or philosophical. Keywords: Bali, Derrida, Budget, Regional Government, Indonesia Paper Type Research Result
Exploring of Tax Compliance: Tax Practitioners Interpretation Syamsudin; Siti Haerani; R.A. Damayanti; Sanusi Fattah
Jurnal Multidisiplin Madani Vol. 3 No. 2 (2023): February 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i2.2209

Abstract

This research aims to find the meaning of tax compliance from the point of view of tax practitioners. The research uses qualitative research with a phenomenological methodology, and informants are taken from tax consultants with fifteen years of experience, and They are partners. The research results on the meaning of tax compliance consist of three: compliance is a risk mitigation. Compliance is obeying the law and obedience. The results of this study have the consequence that compliance does not apply to taxpayers only but also to tax authorities who enforce tax rules, judges who decide tax disputes, and tax consultants themselves
The role of the village government performance and transparency in influencing village public trust Muhammad Husni; Ratna Ayu Damayanti; Aini Indrijawati
Journal of Accounting and Investment Vol 24, No 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.445 KB) | DOI: 10.18196/jai.v24i2.17114

Abstract

Research aims: This research examines the effect of transparency on the village community’s trust through village government performance as an intervening variable. Design/Methodology/Approach: The research was carried out using a survey method by distributing questionnaires to the village government in Jeneponto Regency, Indonesia. Totally, 196 questionnaires were filled in. Data analysis was then conducted by using Partial Least Square (PLS) approach. Research findings: The results revealed that the performance and transparency of the village government influenced public trust. The research emphasizes that the village government’s performance had an intervention role in the relationship between transparency and public trust. Theoretical contribution/Originality: This research discovers that performance plays a role as an intervening variable between transparency and public trust in the context of a village government study. Research limitation/Implication: The research was only conducted in the scope of Jeneponto Regency; therefore, the generalization capacity was limited.
HUBUNGAN AUDIT LINGKUNGAN DENGAN PENGENDALIAN PENCEMARAN DI KAWASAN PESISIR PULAU LAE-LAE ULYA AULIA; NURUL RAMADHANI; DARWIS SAID; RATNA AYU DAMAYANTI
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 7 No 01 (2023): Accountia Journal Vol. 7 No. 1 Tahun 2023
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35915/accountia.v7i01.728

Abstract

Penelitian ini bertujuan mengidentifikasi dan menganalisis hubungan audit lingkungan dengan pengendalian pencemaran pesisir di pulau lae-lae. Metode pada penelitian ini ialah metode kualitatif, yang mana penelitian kualitatif dapat digunakan untuk meneliti kondisi objek alamiah. Adapun Metode Analisis Data dilakukan dengan empat langkah yaitu pengumpulan data yang dilakukan dengan cara observasi, wawancara langsung kepada beberapa informan yaitu RW, RT, dan Sebagian Warga di kawasan pesisir Pulau Lae-Lae, dan yang terakhir dokumentasi. selanjutnya reduksi data, penyajian data, dan penarikan kesimpulan atau verifikasi. Hasil dari penelitian ini menunjukkan bahwa Audit Lingkungan di kawasan pesisir pantai dengan studi kasus Pulau Lae-Lae. 1) Belum pernah dilakukan audit lingkungan dikarenakan tingginya biaya yang diperlukan juga kawasan pesisir pantai tidak termasuk dalam kawasan wajib dilakukannya audit lingkungan sehingga dapat dikatakan jika ingin melakukan audit lingkungan maka diklasifikasikan dalam audit sukarela 2) Upaya masyarakat dalam menjaga lingkungan dengan melakukan kegiatan tiap kerja bakti tiap pekannya. 3) Permerintah membuat program pattasakki sebagai inovasi dalam meningkatkan kebersihan kawasan pesisir yang di aplikasikan pada Pulau Lae-Lae.
MOTIF PERUSAHAAN MELAKUKAN CORPORATE SOCIAL RESPONSIBILITY (CSR) HAMDAN HUSAIN; THARIQ AZIS LATIF; DARWIS SAID; RATNA AYU DAMAYANTI
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 7 No 01 (2023): Accountia Journal Vol. 7 No. 1 Tahun 2023
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35915/accountia.v7i01.763

Abstract

Tujuan dari peneltian ini adalah untuk mengetahui motif dari perusahaan melakukan pengungkapan CSR dan dampaknya terhadap perusahaan itu sendiri.Penelitian ini menggunakan metode Systematic Literatur Review (SLR). Literatur yang digunakan bersumber dari jurnal jurnal internasional dengan tahun terbitan antara tahun 2012-2022. Hasil dari penelitian ini menunjukkan bahwa motif perusahaan melakukan pengungkapan CSR adalah untuk memperoleh legitimasi dari para stakeholder terutama masyarakat dan terbukti perusahaan secara tidak langsung akan memperoleh banyak keuntungan sperti peningkatan laba perusahaan karena citra perusahaan yang bagus buah dari legitimasi daripada para stkeholder terutama masyarakat. Kontribusi dari peneltian ini diharapkan dapat memberi gambaran perusahaan tentang dampak poisitf yang akan diperoleh oleh perusahaan dengan melakukan pengungkapan CSR terlepas dari apapun motifnya
STRATEGI COST REDUCTION DALAM NILAI-NILAI KORPORASI PERUSAHAAN Syarifuddin La Kasse; Ratna Ayu Damayanti
Jurnal Akuntansi Multiparadigma Vol 7, No 1 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1050.045 KB) | DOI: 10.18202/jamal.2016.04.7008

Abstract

Abstrak: Strategi Holistik Cost Reduction: Memadukan Pendekatan Mekanis dan Sistem. Penelitian ini bertujuan untuk merumuskan suatu konsep strategi cost reduction yang lebih komprehensif. Penelitian dilakukan melalui studi pustaka dengan menggunakan metode analisa deskriptif. Pengumpulan data dilakukan melalui penelusuran berbagai hasil penelitian yang relevan terhadap strategi cost reduction. Hasil temuan menunjukkan, bahwa hampir semua penelitian menempatkan penerapan metode dan teknik manajemen sophisticated sebagai subjek cost reduction. Hasil temuan juga menunjukkan adanya beberapa dampak negatif yang justru kontraproduktif terhadap tujuan strategi cost reduction. Hal tersebut disebabkan konsep strategi yang kurang memperhatikan aspek humanisme.Abstract: A Holistic Strategy of Cost Reduction: Integrating Mechanism and System Approach This research seeks to explore the potential of building a new draft strategy of cost reduction. This study aims to formulate draft strategy of cost reduction. The study was conducted through literature study using descriptive analysis method. Data collected through searches of various relevant research results on cost reduction strategies. The fidings indicate that almost all studies put the application of methods and sophisticated techniques of management as a subject cost reduction. The fidings also showed some negative effects would be counterproductive to the goal of cost reduction strategies. This is due to lack of attention to the concept of the strategy aspect of humanism.
Co-Authors Abdillah Abdillah Abdul Hamid Habbe Abdul Hamid Habbe, Abdul Hamid Aditiya, Roby Afifah Aini Indrijawati Aisyah, Andi Alam, Ade Ikhlas Amal Amiruddin Amiruddin Amiruddin Andi Arjuni K Andi Faisal, Andi Andi Indrianti Ismunandar Andi Kusumawati Andi Kusumawati Anugerah Harsudi Arif, Muhammad Faisal ARIFUDDIN Asri Usman Budiman Teri Cepi Pahlevi Darmawati Darmawati Darwis Said Darwis Said, Darwis Depi, Sri Desi Nurdiyanti Diaraya Diaraya Diaraya Diaraya, Diaraya Dody Kurnia Lumban Gaol Dody Kurnia Lumban Gaol Dyastiarini, Astri Erna Pasanda Farafika, Nur Fattah, Nur Waina Febriani Febrianti, Intan Fira Fadhilla Firman Gagaring Pagalung Gaol, Dody Kurnia Lumban Grace T. Pontoh Haerial, Haerial HAMDAN HUSAIN Hanafi, Kartini Hariatih, Hariatih Harsudi, Hidayat Hasbullah Hasbullah Helda Nelvia Idris, Muhammad Istiyansyah Ulman Indrawaty, Runy Rusdyantinah Janide, Anugrah Janssen Rantelangi Kabanga, Grace Otoviani Kartini Kartini Kusumawati, Andi Laksono Trisnantoro Lorensia Rampa' Mahlia Muis Mahlia Muis Marannu Paledung Mediaty MEDIATY Minggu, Ayu Rinathi Mispa, Sitti Mudatsir Muhammad Akhtar Muhammad Fadil Asri Muhammad Istiyansyah Ulman Idris Nada Aulia Syarif Nadhirah Nagu Nagu, Nadhirah Nirwana Nirwana Nur Hidayah Nurdiyanti, Desi NURUL RAMADHANI Pahlevi, Cepi Pakulla’, Heriani Paledung, Marannu Pontoh, Grace T Prayitno, Andi Putri Ramadhani Raden Mohamad Herdian Bhakti Rahmat Hidayat Ramadany, Riska Nur Indah Resky Awaliah Reza, Muhammad Jamil Rifqi Novriyandana Rijal, Muhammad Rosmayanti Rosmayanti, Rosmayanti Said, Darwis Salsabila, Unik Hanifah Sandra Jeanet Muntu Sanusi Fattah Shavira Zalshabila Sinosi, Sayidah Maryam Siti Haerani ST Ramlah Stanislaus, Stanislaus Suci Amal Sundari, Sri Syamsuddin Syamsudin Syarifuddin Syarifuddin La Kasse Syarifuddin Syarifuddin Syarifuddin Syarifuddin Syarifuddin*, Syarifuddin Syarifuddin, Safria THARIQ AZIS LATIF ULYA AULIA Usman, Asri Wa Ode Helda Wa Ode Rayyani Yulita, Elvin