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All Journal Jurnal Akuntansi & Auditing Indonesia Abdimas The Indonesian Accounting Review Infestasi Jurnal Ekonomi dan Bisnis Jurnal Kedaymas JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Luciana Spica Almilia
Universitas Hayam Wuruk Perbanas Surabaya
Arts Humanities Economics, Econometrics & Finance Social Sciences

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Audit Internal “Pengelolaan Aset Tetap” pada UMKM Jasa Fotocopy Almilia, Luciana Spica; Murdiawati, Dewi; Badriyah, Lailatul
Jurnal Abdimas Vol 25, No 1 (2021): June 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/abdimas.v25i1.24891

Abstract

Tujuan kegiatan pengabdian masyarakat ini bagi UMKM adalah memberikan solusi kepada UMKM terkait pengelolaan aset tetap melalui aktivitas audit internal. Tujuan kegiatan pengabdian masyarakat ini bagi mahasiswa adalah melatih mahasiswa untuk melakukan proses audit internal pada usaha skala kecil. Hasil temuan audit pada UMKM jasa Fotocopy adalah pemilik dalam menjalankan usaha fotocopy adalah pada printer dan mesin fotocopy yang rusak, akibat kurang dan salahnya perawatan. Kendala terhadap kecepatan dan gangguan internet dari pusat. Kendala yang dihadapi fotocopy-ku Rapopo di koperasi kampus 2 adalah kurangnya laptop atau computer (hanya dibatasi 2 laptop oleh pihak kampus) yang tersambung ke internet. Kendala pada karyawan jika karyawan malas dan kurang mematuhi aturan atau perintah. Hasil Audit yang telah dilaksanakan, tim auditor menawarkan beberapa solusi yaitu UMKM lebih baik memfokuskan pada pengendalian atas risiko terhadap aset tetap, merencanakan aktivitas-aktivitas yang bertujuan untuk mengendalikan risiko, memiliki prosedur tertulis terkat cara penggunaan asset tetap yang dimiliki, dan menentapkan standar-standar tertentu, misalnya standar pembelian printer bekas atau standar pembelian mesin fotocopy bekas.
TATA KELOLA ASET ORGANISASI NIRLABA MELALUI PENYUSUNAN STANDAR OPERASIONAL PROSEDUR (SOP) Nurul Hasanah Uswati Dewi; Nur'aini Rokhmania Rokhmania; Luciana Spica Almilia; Erida Herlina Herlina; Putri Wulanditya Wulanditya
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Publisher : Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat

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Abstract

Kegiatan Pengabdian Masyarakat ini mempunyai tema tentang tata kelola asset pada organisasi nirlaba. Dalam hal pengelolaan asset, mitra yang bergerak di bidang keagamaan ini mempunyai karakter pengelolaan yang lebih berdasarkan factor figure dan trust.  Mitra mengelola donasi kas melalui kaleng infaq dan rekening bank serta donasi makanan / barang.Tata kelola aset yang tidak mengedepankan faktor trust akan mengakibatkan diabaikannya pengendalian internal sehingga penyelewengan asset sangat mudah terjadi, terutama Kas. Penerimaan dan penyaluran donasi belum memiliki Standar Operasional Prosedur yang baku. Laporan pertanggung-jawaban yang disusun masih bersifat sederhana. Padahal meskipun organisasi nirlaba tidak bertujuan untuk mencari laba, entitas nirlaba tetap perlu untuk tetap menyusun laporan pertanggung-jawaban yang bisa menggambarkan transparansi pengelolahan dana donasi. Tim Pelaksana Pengabdian masyarakat menyelenggarakan diskusi secara hybrid dan pelatihan daring untuk meningkatkan pengetahuan pengurus organisasi akan Tata Kelola Aset. Kegiatan pengabdian ini menghasilkan 3 Standar Operasional Prosedur (SOP) dan formulir yang digunakan dalam tata kelola donasi. Tiga SOP yang dihasilkan   yakni SOP donasi kaleng, SOP donasi berbasis rekening dan SOP donasi barang.
Model Belief Adjustment dalam Pengambilan Keputusan Investasi Berdasarkan Informasi Nonakuntansi Anita Anggraeni; Luciana Spica Almilia
Jurnal Ekonomi dan Bisnis Vol 20 No 1 (2017)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.964 KB) | DOI: 10.24914/jeb.v20i1.923

Abstract

The purpose of this study is to examine is there any difference on investment decision making among participant that received good news information followed by bad news compared with participant that received bad news information followed by good news on the SbS and EoS information disclosure pattern, also long and short information series. The experiment design in this study is 2x2x2 mix design subject, which is the information disclosure pattern (step by Step and End of Sequence), information order (good news followed by bad news), and information series (long and short infomation series). The Independent Sample t-test used to examined the research hypothesis. The amount of participant involved on this study are 96 college students in STIE Perbanas Surabaya in Accountant and Management major. The result show that there were difference on investment decision making among participant that received good news information followed by bad news compared with participant that received bad news information followed by good news on the SbS information disclosure pattern and long information series and also occurs recency effect.Abstrak Tujuan penelitian ini adalah menguji perbedaan keputusan investasi antara partisipan yang menerima informasi good news diikuti bad news dibandingkan dengan partisipan yang menerima informasi bad news diikuti good news, baik pada pola penyajian SbS maupun EoS dan seri informasi panjang dan pendek. Penelitian ini menggunakan metoda eksperimen 2x2x2 mix design, yaitu pola penyajian (step by step dan end of sequence) dan urutan informasi (good news diikuti bad news dan bad news diikuti good news) dan seri informasi (informasi panjang dan informasi pendek). Independent Sample t test digunakan untuk menguji hipotesis penelitian. Jumlah partisipan dalam penelitian ini adalah 96 mahasiswa Akuntansi dan Manajemen STIE Perbanas Surabaya. Hasil penelitian menunjukkan bahwa terdapat perbedaan dalam pengambilan keputusan investasi dan terjadi recency effect bagi partisipan yang menerima good news diikuti bad news dibandingkan dengan partisipan yang menerima informasi bad news diikuti bad news pada pola penyajian SbS dan seri informasi panjang.
Effect of Tasks Complexity and Visualization on Investment Decision-Making Luciana Spica Almilia; Monica Dira Anas Hartika
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 9 No 1 (2022)
Publisher : Magister Akuntansi Universitas Pancasila

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Abstract

ABSTRACT This study examines the differences in investment decision-making, as measured by the accuracy, confidence, and calibration levels of investment decisions between participants who receive tasks with different levels of complexity and information visualization. It involved a laboratory experiment among accounting students who had taken or were taking courses in Financial Statement Analysis and Investment and Capital Market Management. The final sample comprised 172 participants who passed the manipulation check and the general accounting knowledge test. A 2 × 2 (within subject) experimental design was used for the analysis: task complexity (high and low) and information visualization (high and low). The results indicate that for nonprofessional investors, the complexity of the task has the most effect on investment decision-making compared to information visualization. Nonprofessional investors obtain information with high visualization, tasks with high complexity can reduce the level of accuracy, trust, and calibration in their decision-making. This is because a nonprofessional investor is more focused on the difficulty of the assignments that must be resolved, and thus, even a high level of information visualization does not help in investment decision-making.
Model Belief Adjustment dengan Pola Penyajian Step by Step pada Pengambilan Keputusan Investasi Felya Febiola; Luciana Spica Almilia
InFestasi Vol 19, No 1 (2023): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v19i1.13275

Abstract

Tujuan dari penelitian ini adalah untuk menguji apakah terdapat perbedaan dalam keputusan investasi antara partisipan yang memperoleh informasi good news diikuti informasi bad news dibandingkan partisipan yang memperoleh informasi bad news diikuti good news pada pola penyajian Step by Step (SbS) dalam seri informasi panjang dan pendek. Metode riset yang digunakan dalam penelitian adalah metode mixed design experiment (between and within subject). Hipotesis dalam penelitian ini diuji dengan uji t atau uji Mann-Whitney U dan uji Kruskal-Wallis H. Partisipan yang terlibat dalam penelitian ini adalah 126 mahasiswa Perbanas Surabaya gelar sarjana jurusan Akuntansi atau Manajemen yang sedang atau telah mengambil kursus Analisis Laporan Keuangan dan atau Manajemen Investasi dan Pasar Modal. Hasil penelitian menunjukkan bahwa: pola penyajian Step by Step (SbS) dapat menimbulkan recency effect ketika menerima informasi sederhana baik pada seri informasi panjang maupun seri informasi pendek; urutan bukti (good news diikuti bad news dan bad news diikuti good news) berpengaruh dalam pengambil keputusan investasi dengan pola penyajian Step by Step; dan seri informasi (panjang dan pendek) berpengaruh dalam pengambilan keputusan investasi dengan pola penyajian Step by Step.
The role of auditor assurance and internal control in company performance evaluation by non professional investors Almilia, Luciana Spica; Mustafida, Nurul
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4385

Abstract

This study aims to examine the preferences of non-professional investors regarding management disclosures for remediation of internal controls, whether financial statements with internal auditor’s assurance and external auditor’s assurance are more credible than those without assurance. Participants in this study include accounting and management students with knowledge of investment and capital markets, financial statement analysis, and auditing. The total number of research participants is 150 students. The results of the research on pervasive accounts show that (1) there is a significant difference in perceptions of non-professional investors regarding the credibility of financial statements, either without assurance, with internal auditor’s assurance, or with external auditor’s assurance; (2) there is a significant difference in the perception of non-professional investors regarding the level of material weakness of financial statements, either without assurance, with internal auditor’s assurance, or with external auditor’s assurance; (3) there is a significant difference in the perception of non-professional investors regarding the level of material weakness of financial statements, either without assurance, with internal auditor’s assurance, or with external auditor’s assurance; (4) there is no significant difference in the perception of non-professional investors regarding the desire to buy shares, either without collateral, with internal auditor’s assurance, or with external auditor’s assurance.
Examining belief adjusment model and framing effect on the audit materiality level decision making Febriyani Sarwindah; Almilia, Luciana Spica; Mustafida, Nurul
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 2 (2023)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol27.iss2.art10

Abstract

The purpose of this study is to examine whether or not there is a difference in the decision-making of external auditors in determining the level of audit materiality between participants who get good news followed by bad news and those who get bad news information sequences (bad news) followed by good news (good news) with a step-by-step and end-of-sequence information presentation pattern in the positive frame or negative frame. The research method used in the research is the mixed design experiment method (between and within the subject) which manipulates the independent variables of the order of evidence (good news followed by bad news and bad news followed by good news) and framing effect (positive frame or negative frame) in the presentation pattern Step by Step and End of Sequence. Participants in this study were 150 students of the Bachelor of Accounting study program at Hayam Wuruk Perbanas Surabaya University with 300 experiment data. This study uses the normality test and the Kruskall-Wallis H test. The results of this study indicate that the Step-by-step presentation pattern can cause a recency effect when receiving information with a sequence of evidence of good news followed by bad news and bad news followed by good news both in the series, with the positive or negative frame, and the results obtained if the information is presented with an End of Sequence presentation pattern with information and a sequence of evidence of good news followed by bad news or bad news followed by good news there is no difference (no order effect) either in the framing effect (positive frame and negative frame).
Co-Authors Anita Anggraeni Dewi Murdiawati Erida Herlina Herlina Febriyani Sarwindah Felya Febiola Lailatul Badriyah Monica Dira Anas Hartika Mustafida, Nurul Nur'aini Rokhmania Rokhmania Nurul Hasanah Uswati Dewi Putri Wulanditya