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All Journal JURIDIKDAS (Jurnal Riset Pendidikan Dasar) At-Tawassuth: Jurnal Ekonomi Islam Jurnal Akuntansi dan Keuangan JAKED Jurnal Fairness Jurnal Economic Edu Kreativasi: Journal of Community Empowerment Sriwijaya Accounting Community Services Jurnal Akuntansi
Novita Sari
UNIVERSITAS BENGKULU
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENGARUH PENGALAMAN AUDITOR, SKEPTISISME PROFESIONAL DAN TEKANAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN DI PERWAKILAN BPKP PROVINSI BENGKULU Lismawati Lismawati; Novita Sari; Mifta Ismalia
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2021): Februari 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i1.3649

Abstract

This study aims to prove the influence of the auditor's competence, professionalism and ethics on audit quality. This study uses a quantitative approach. Respondents in this study were all auditors in the Bengkulu Province Inspectorate as many as 45 respondents.. The selection of samples tested in this study using purposive sampling. The data analysis technique uses multiple regression analysis.The results of this study indicate that competence affects audit quality. Professionalism also has an effect on audit quality. Auditor ethics also proved to influence audit quality.  
Persepsi Dukungan Organisasi Memoderasi Variabel Sikap dan Persepsi Kontrol Perilaku Terhadap Niat Whistleblowing Novita Sari; Fachruzzaman Fachruzzaman; Darman Usman; Indah Oktari
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 1 (2023): Mei
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i1.3011

Abstract

Whistleblowing is an act of reporting fraud or violations committed by internal or external parties within an organization, Whistleblowing has an important role in uncovering fraud. This study aims to examine employee attitudes and perceptions of behavior control that affect whistleblowing intentions and perceptions of organizational support can be a moderating variable for attitudes and perceptions of behavior control. The sample in this study were employees of the Bengkulu City Tax Office. The data used in this research is primary data. The data collection method used a purposive sampling technique and this research used quantitative. Data were analyzed using multiple linear regression using SPSS 25 software. The results of testing the hypothesis in this study show that employee attitudes have a positive effect on whistleblowing intentions, perceived behavioral control has no effect on whistleblowing intentions, perceived organizational support cannot be a variable that moderates employee attitudes towards whistleblowing intentions, perceived organizational support can be a moderating variable that strengthens the effect of perceived behavioral control on whistleblowing intentions. In future research, it is hoped that the scope of research will be further expanded, not only at the Bengkulu City KPP, but can add to other organizations that are also prone to commit acts of fraud. It is also hoped to add other factors that can affect whistleblowing intentions, this is because there are still 70% more factors that influence whistleblowing intentions beyond the factors examined in this study.
Studi Deskriptif Pengelolaan Kelas Pada Pembelajaran Outdoor Kelas VA Di Sekolah Dasar Alam Mahira Kota Bengkulu Novita Sari; Herman Lusa; Nani Yuliantini
JURIDIKDAS Vol 1 No 1 (2018)
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.439 KB) | DOI: 10.33369/juridikdas.1.1.%p

Abstract

Penelitian ini bertujuan untuk mendeskripsikan tentang pengelolaan kelas pada pembelajaran outdoor kelas VA di Sekolah Dasar Alam Mahira Kota Bengkulu. Jenis penelitian ini adalah kualitatif dengan metode deskriptif yang bersifat naturalistik. Subjek penelitian adalah guru kelas VA Sekolah Dasar Alam Mahira Kota Bengkulu, yaitu Ibu HS dan Bapak DS. Instrumen penelitian adalah peneliti sendiri dengan menggunakan pedoman observasi, pedoman wawancara, dan pedoman dokumentasi. Teknik pengumpulan data menggunakan observasi, wawancara, dan dokumentasi. Teknik analisis data melalui tiga tahap yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Uji kredibilitas data melalui meningkatkan ketekunan dan triangulasi. Hasil penelitian menunjukkan bahwa subjek penelitian telah melaksanakan pengelolaan kelas pada pembelajaran outdoor yaitu, melaksanakan kegiatan pembelajaran outdoor dengan mengorganisasi siswa, memberikan penjelasan kegiatan belajar, kegiatan belajar berkelompok, membatasi wilayah belajar, menggunakan media dan sumber pembelajaran outdoor, dan memperhatikan kenyamanan pada pembelajaran outdoor. Tetapi pada kegiatan pembelajaran outdoor, guru kelas VA tidak melaksanakan perkenalan kelas outdoor. Berdasarkan hasil penelitian disimpulkan bahwa guru kelas VA di Sekolah Dasar Alam Mahira Kota Bengkulu telah melaksanakan penglolaan kelas pada kegiatan pembelajaran outdoor, tetapi tidak melakukan perkenalan kelas outdoor, dan terdapat penemuan baru di luar indikator penelitian yaitu guru kelas VA memberikan batas wilayah belajar kepada siswa
PENERAPAN MODEL TAM DAN SERVQUAL TERHADAP MINAT MAHASISWA MENGGUNAKAN APLIKASI IPOTGO DI GALERI INVESTASI UNIVERSITAS MUHAMAMDIYAH BENGKULU Ayudho Selviani; Saiful Saiful; Novita Sari
Jurnal Economic Edu Vol. 1 No. 2 (2021): Januari
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Penelitian ini bertujuan Untuk mengetahui perceived ease of use (kemudahan penggunaan), perceived usefulness (kemanfaatan), Tangibiles (Bukti Fisik), Reliability (Kehandalan), Responsiveness (Katanggapan), Assurance (Jaminan dan Kepastian), Emphaty (Empati), mempengaruhi minat mahasiswa Menggunakan Aplikasi IPOTGO Di Galeri Investasi Universitas Muhammadiyah Bengkulu. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah mahasiswa Universitas Muhammadiyah Bengkulu (UMB) Prodi Akuntansi angkatan 2018 dan 2017 yang masihaktif Tahun Akademik 2019/2020 dan telah membuka rekening saham di Galeri Investasi Universitas Muhammadiyah Bengkulu berjumlah 386 mahasiswa. sampel yang menjadi responden dalam penelitian ini disesuaikan menjadi sebanyak 80 orang. Analisis data dilakukan menggunakan metode analisis linear berganda. Hasil penelitian menunjukkan bahwa Perceived Ease Of Use (kemudahan penggunaan) dan Responsiveness (Daya Tanggap) berpengaruh secara positif terhadap minat mahasiswa menggunakan aplikasi IPOTGO di galeri investasi Universitas Muhammadiyah Bengkulu. Sedangkan Perceived Usefulness (kemanfaatan), Tangible (bukti fisik), Reliability (Kehandalan), Assurance (Jaminan), Empathy (Empati) berpengaruh negatif terhadap minat mahasiswa menggunakan aplikasi IPOTGO di galeri investasi Universitas Muhammadiyah Bengkulu Bengkulu. Kata Kunci: Perceived Ease Of Use, Perceived Usefulness, Tangible, Reliability, Responsiveness, Assurance, Empathy dan Intention To Use.
Sosialisasi Kesehatan Cegah Stunting dan Gizi Buruk Pada Ibu Hamil dan Baduta di Kelurahan Tanjung Jaya Kota Bengkulu Dri Asmawanti-S; Novita Sari; Vika Fitranita; Wahyu Satria Hidayat
Kreativasi : Journal of Community Empowerment Vol. 1 No. 1 (2022): Vol.1 No. 1, 2022 : Juni 2022
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/kreativasi.v1i1.23846

Abstract

Community service is a form of student service to the community. At the same time as part of the implementation of the Tri Dharma of Higher Education. One of the work programs in this service is the Health Socialization to Prevent Stunting and Malnutrition for Pregnant Women and Baby less than 2 Years in Tanjung Jaya. This socialization activity was carried out to increase the knowledge and understanding of the people of in Tanjung Jaya regarding stunting prevention. This activity is carried out by the method of direct implementation to the community. The results of this socialization activity are expected to be able to provide an understanding of the dangers of stunting and malnutrition in pregnant women and baby less than 2 years so that they can try to prevent them as early as possible.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN Novita Sari; Bunga Putri Praselia
JURNAL FAIRNESS Vol. 13 No. 3 (2023): Vol. 13 No. 3 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i3.32547

Abstract

Financial performance is a measure of the extent to which an entity or company achieves its financial and operational goals. Operational activities in a banking can be seen from the financial conditions in a period, both in terms of collecting funds and distributing funds. This research aims to determine the effect of managerial ownership, institutional ownership, and audit committee on financial performance using banking companies from 2016-2022. This research uses secondary data. The sample used in this research was 36 companies with 252 observations. The results of this research indicate that the managerial ownership variable has a positive effect on financial performance. Meanwhile, institutional ownership and audit committee have no effect on financial performance. The implications of this research for investors and future researchers are that it can be used as material for consideration by management, shareholders, investors and other interested parties in making investment decisions and policies, so that it can produce optimal investment and it is hoped that the results of this research can become a reference. in subsequent research with similar research. Based on the results of this research, it is recommended that future researchers can increase the research sample by increasing the number of samples by increasing the number of companies or increasing the number of years of observation.
PENGARUH SISTEM PENGUKURAN KINERJA, SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL Hany Indah Pratiwi; Novita Sari
JURNAL FAIRNESS Vol. 11 No. 1 (2021)
Publisher : UNIB Press

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Abstract

This study aims to determine how the influence of the Performance Measurement System, the Reward System of PT.POS Indonesia, Bengkulu Province. There is a decrease in the competitiveness and quality of managers in improving the quality of PT POS INDONESIA.Using primary data obtained by distributing questionnaires to all financial managers. Data were analyzed using multiple regression analysis using the SPSS Statistics 24 program. The results of this study indicate that the Performance Measurement System and Rewards System of PT POS INDONESIA Bengkulu Province has a positive effect on managerial performance. Based on these results, this research can be used as material for consideration or suggestions for PT POS Indonesia Bengkulu Province in order to maintain its managerial quality in order to compete with other shipping services.
PENGARUH SIKAP DAN PERSEPSI KONTROL PERILAKU TERHADAP NIAT WHISTLEBLOWING DENGAN PERSEPSI DUKUNGAN ORGANISASI SEBAGAI VARIABEL MODERASI Novita Sari; Fransiska junita
JURNAL FAIRNESS Vol. 13 No. 2 (2023): Vol. 13 No. 2 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i2.37099

Abstract

Whistleblowing is an act of reporting fraud or violations committed by internal or external parties within an organization, Whistleblowing has an important role in disclosing fraud. This study aims to examine employee attitudes and perceptions of behavior control that affect whistleblowing intentions and perceptions of organizational support can be a moderating variable for attitudes and perceptions of behavior control. The sample in this study were employees of the Bengkulu City Tax Service Office. The data used in this study are primary data. The data collection method used purposive sampling technique and this study used a quantitative. Data were analyzed using multiple linear regression using SPSS software. The results showed that attitudes has effect on employee intentions and perceptions of behavior control has no effect on employee intentions in whistleblowing. Organizational support not have a moderating effect on attitudes, but has a moderating effect on perceptions of behavioral control on whistleblowing intentions.
Fraud Hexagon Theory Pada Kecenderungan Terjadinya Kecurangan Lasefrina Bancin; Novita Sari
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. VIII | No. 2 | 2023
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v8i2.18200

Abstract

Penelitian ini bertujuan untuk untuk menganalisis dan mengetahui pengaruh elemen fraud hexagon theory (tekanan, kesempatan, rasionalisasi, kemampuan, arogansi dan kolusi) terhadap kecenderungan terjadinya kecurangan di Kabupaten Pakpak Bharat. Penelitian ini menggunakan pendekatan kuantitatif dan data yang digunakan adalah data primer. Teknik pengumpulan data menggunakan kuesioner angket. Populasi dalam penelitian ini adalah seluruh Aparatur Sipil Negara yang bekerja di 23 Organisai Perangkat Daerah kabupaten Pakpak Bharat dengan metode purposive sampling. Sampel penelitian ini sebanyak 42 orang. Teknik analisis data menggunakan analisis regresi linear berganda dengan software IBM SPSS Statistic 26.  Hasil penelitian menunjukkan Variabel tekanan memiliki pengaruh terhadap kecenderungan terjadinya kecurangan, sedangkan kesempatan, rasionalisasi, kemampuan, arogansi dan kolusi tidak berpengaruh terhadap kecenderungan terjadinya kecrangan. Perbedaan penelitian ini dengan penelitian lainnya adalah penelitian ini berfokus pada fenomena tindak kecurangan korupsi yang merupakan kecurangan terbesar yang terjadi di indonesia.
Fraud Hexagon pada Fraudulent Financial Reporting Annisyah Annisyah; Novita Sari
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. VIII | No. 2 | 2023
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v8i2.18226

Abstract

Tujuan peneilitian ini untuk mengalisis pengaruh fraud hexagon pada fraudulent financial reporting. Pengambilan sampel degan teknik purposive sampling melalui beberapa syarat. Terdapat 30 perusahaan non bank yang memenuhi syarat dan terdaftar di Indonesia Stock Exchange periode 2019-2022 sehingga ada 120 data yang dikumpulkan. Alat analisis menggunakan eviews 12 dengan analisis yang dilakukan berupa deskriptif statistik, uji asumsi klasik dan analisis linier berganda. Dari hasil analisis yang telah dilakukan ditemukan pada proksi stimulus adanya external pressure yang berpengaruh pada fraudulent financial reporting. Sementara, untuk proksi financial stability, financial target dan personal financial need tidak berpengaruh terhadap fraudulent financial reporting. Pada proksi peluang, rasionalisasi, kemampuan, ego dan kolusi menunjukkan tidak ada pengaruh terhadap fraudulent financial reporting
Co-Authors Annisyah Annisyah Ayudho Selviani Bunga Putri Praselia Darman Usman Dri Asmawanti-s Emilyan Inzar Fachruzzaman - Fransiska junita Hany Indah Pratiwi Herman Lusa Jaka Isgiyarta Lasefrina Bancin Lismawati Lismawati Mifta Ismalia Nani Yuliantini Reza Imam Saiful Saiful Vika Fitranita Wahyu Satria Hidayat Wijayanti, Indah Oktari