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All Journal Jurnal Media Wahana Ekonomika Journal of Accounting Science Jurnal Ilmiah Wahana Akuntansi Martabe : Jurnal Pengabdian Kepada Masyarakat Kajian Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Jurnal Akuntansi dan Keuangan (JAK) Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Jurnal Abdi Masyarakat Indonesia Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Bisnis JURNAL ECONOMINA IJBEM : Indonesian Journal of Business Economics and Management Jurnal Cendekia Mengabdi Berinovasi dan Berkarya Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Kurnia Krisna Hari
Universitas Muhammadiyah Palembang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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TEKANAN KETAATAN DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT Kusumawaty, Mia; Krisnahari, Kurnia
Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2022): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v7i2.5383

Abstract

This research was conducted to answer the existing problem, namely how much influence obedience pressure and auditor experience have on audit judgment. The aim is to determine the effect of obedience pressure and auditor experience on audit judgment. This research uses associative and descriptive research. The place of research was carried out at the Public Accounting Firm (KAP) in Palembang City. The variables used are obedience pressure, auditor experience, and audit judgment. The data used is primary data. Data collection techniques used in this study were questionnaires and interviews. The data analysis technique used in this research is descriptive statistics and inferential statistics. Inferential statistical analysis consisted of classical assumption test, multiple linear regression analysis, coefficient of determination, and hypothesis testing (t test) assisted by Statistical Program For Special Science (SPSS). The results showed that obedience pressure and auditor experience had a significant effect on audit judgment at KAP in Palembang City.
The Role of Whistleblowing in Moderate Factors Affecting Accounting Fraud Tendencies Hari, Kurnia Krisna; Sabrina, Nina; Meratia, Meratia
Journal of Accounting Science Vol. 9 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i1.1842

Abstract

General Background: Nearly 46% of companies worldwide reported cases of economic crime fraud in the past two years. The average company reported losing 5-10% of revenue due to fraud, including accounting fraud. Specific Background: From 2016 to date, more than 120 cases of fraud have been recorded in Indonesian state-owned enterprises, one of which is accounting report fraud. Knowledge Gap: Although whistleblowing is important, its moderating role in increasing information asymmetry, integrity and suitability of financial compensation on the tendency of accounting fraud is still not widely used. Aims: This research is intended to examine link information asymmetry, integrity and suitability of financial compensation on the tendency of accounting fraud which is moderated by whistleblowing. Methods: The 37 state-owned enterprises, 13 companies passed the sampling criteria and employees as financial managers, financial staff, accounting managers, and accounting staff were sampled. Data collection used questionnaires and interviews. The analysis technique used multiple linear regression and moderated regression analysis. Results: Whistleblowing strengthens the interaction relationship between information asymmetry and the tendency for accounting fraud and weakens the interaction relationship between integrity and the tendency for accounting fraud. Novelty: This study introduces whistleblowing as a moderating variable, which offers a new perspective on the tendency of accounting fraud in state-owned enterprises. Implications: This study explores the importance of whistleblowing systems in business activities. Information asymmetry and integrity has an influence on the tendenci for accounting fraud suggesting that such disclosure can enhance public trust.
THE INFLUENCE LEVERAGE, PRIOR OPINION AND FINANCIAL DISTRESS ON GOING CONCERN AUDIT OPINION Qodri, Renaldi; Kurnia Krisna Hari; Fahmi, Muhammad; Ningsih, Nurul Hutami
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 4 (2025): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i4.2934

Abstract

The purpose of this study was to determine the effect of leverage, prior opinion and financial distress on going concern audit opinions. This type of research is associative. The data used is secondary data taken from the annual reports of BUMN companies for 2019-2022. Method, the sample used is saturated sampling, and a total of 25 companies, so the total of sample for this study was 25 companies. The data collection technique is documentation. The method of data analysis in this study is quantitative. The results of this study were assisted by the Statistical Program For Special Science (SPSS). The results show that partially Leverage has an effect on the Going Concern Audit Opinion, Prior Opinion has an insignificant effect on the Going Concern Audit Opinion and Financial Distress has an insignificant effect on the Going Concern Audit Opinion.
Peningkatan Daya Saing Produk Kerupuk Singkong Umkm Desa Pajar Bulan Melalui Pelatihan Pengemasan Masdaini, Efrina; Hari, Kurnia Krisna; Pramudira, Aldika; RH, Ahmad Yusuf
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 5 No. 5 (2025): September 2025 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v5i5.734

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memainkan peran penting dalam mendukung pertumbuhan ekonomi pedesaan. Di Desa Pajar Bulan, sebagian besar penduduk bergantung pada sektor pertanian untuk mata pencaharian mereka, terutama singkong. Produk olahan andalan desa ini adalah kerupuk singkong; namun, produk tersebut masih menghadapi tantangan terkait kemasan yang kurang menarik dan kurang tahan lama. Melalui kegiatan pelayanan masyarakat yang dilakukan oleh mahasiswa angkatan ke-63 Program Pelayanan Masyarakat (KKN), pelatihan kemasan diberikan kepada UMKM lokal sebanyak 50 orang. Pelatihan mencakup teknik kemasan modern, desain label, dan strategi pemasaran visual. Hasilnya menunjukkan peningkatan kualitas kemasan keripik singkong, yang meningkatkan daya tarik produk, memperluas potensi pasar, dan meningkatkan pendapatan masyarakat. Program ini juga memiliki dampak jangka panjang, mendorong pertumbuhan ekonomi kreatif berbasis lokal dengan keunggulan kompetitif.
Kesadaran Anti-Fraud dan Pengendalian Internal terhadap Pencegahan Fraud dalam Pengelolaan Dana Sekolah Prajanti, Fina Dwi; Hari, Kurnia Krisna; Sabrina, Nina; Basuki, Rahmat
JURNAL ECONOMINA Vol. 3 No. 5 (2024): JURNAL ECONOMINA, Mei 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i5.1324

Abstract

This research aims to determine the effect of anti-fraud awareness and internal control on preventing fraud in senior high schools in the city of Palembang. This type of research is associative research, the data used is primary and secondary data. Data collection methods include interviews and questionnaires. The data analysis technique uses the For Special Science (SPSS) program. The research results show that anti-fraud awareness and internal control together have an effect on preventing fraud. Anti-fraud awareness influences fraud prevention and internal control influences partial fraud prevention.
PENGARUH INDEPENDENSI, AKUNTABILITAS DAN KOMPETENSI TERHADAP KUALITAS AUDIT Hari, Kurnia Krisna; Kusuma, Gumulyal Sonny Marce
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.2297

Abstract

This research aims to see the influence of independence, accountability and competence on audit quality. Research analysis uses Structural Equation Mode with a Partial Least Square approach. Partial Least Square (PLS) is a variance-based structural equation analysis (SEM) that can test measurement models as well as test structural models. Researchers used primary data with a convenience sampling method in collecting data. The population in this study was 60 auditors who worked in KAP in the Palembang area. The sample in this study consisted of 46 respondents from auditors who worked at the Public Accounting Firm in the Palembang area. Research findings show that there is a partially significant positive influence between independence, accountability and competence on audit quality. The novelty of this research compared to other research lies in the analytical tools and approaches used.
PEMANFAATAN PERPUSTAKAAN MINI UNTUK MENINGKATKAN MINAT BACA MASYARAKAT KELURAHAN TALANG PUTRI KECAMATAN PLAJU Sunardi, Sunardi; Mahrom DS, Yudha; Gusmiatun, Gusmiatun; Agusria, Lesi; Afrida, Anggrelia; Hari, Kurnia Krisna; Sarwandy, Agung; Sahri, Yulian
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 7 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i7.2646-2651

Abstract

The existence of a mini library in Talang Putri Plaju Village, is very attractive, with a beautiful environment but very few visitors. This is because the administration and environmental conditions of the library are not well organized. The purpose of this service activity is to optimize the benefits of the Taman Edukasi mini library to increase public interest in reading in Talang Putri Village. The method used is counseling to the community and direct assistance to library managers. The time required to complete the activity is one month. The results of the activity show that to increase people's reading interest, it can be done through administrative arrangements, library layout arrangements, outdoor arrangements, and increasing the number of book collections. Some things that can be done are: 1) Make a list of book collections, guest lists, catalogs and visitor rules. 2) Arrange the layout (layout) of books and the correct placement of bookshelves. 3) Arrange a comfortable outdoor environment for readers, and 4) Collaborate with several parties to add to the book collection. The results of the evaluation after one month of service activities are the increasing number of visitors per week, reaching 31 people.
PENYULUHAN BERWIRAUSAHA DAN AKUNTANSI DASAR UMKM KEPADA MASYARAKAT DI KELURAHAN PAYARAMAN TIMUR Kusuma, Gumulya Sonny Marcel; Handayani, Mella; Kusumawaty, Mia; Hari, Kurnia Krisna
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 8 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i8.2867-2871

Abstract

Masyarakat memerlukan ide kreatif dan inovatif dalam berwirausaha. Kelurahan Payaraman Timur merupakan kelurahan yang memiliki potensi untuk berkembang, diantaranya adalah pengembangan produk dari karet dan nanas. Pengembangan usaha ini perlu diiringi dengan system pencatatan yang baik, yaitu pencatatan akuntansi dasar UMKM. Pemahaman akan pencatatan yang baik, akan membantu masyarakat menganalisis dan memahami kondisi kesehatan dari segi keuangan usahanya. Tim melakukan penyuluhan dengan membagi menjadi 3 tahapan, yaitu wawasan wirausaha, teori akuntansi, pelatihan pencatatan akuntansi. Tahapan ini akan membantu masyarakat dalam mengembangkan usahanya serta dapat mengontrol dan menganalisis kondisi keuangan usahanya
Co-Authors Afrida, Anggrelia Agusria, Lesi Aprianto Aprianto Belliwati Kosim Dewi Puspasari Didik Susetyo Dodi Harianto Ghozali, Rosalina Gumulya Sonny Marcel Kusuma Gumulyal Sonny Marce Kusuma Gusmiatun Gusmiatun Handayani, Mella Handayani, Mella Hasan Zen Kusuma, Gumulya Sonny Marcel Kusuma, Gumulyal Sonny Marce Kusumawaty, Mia Ladewi, Yuhanis Masdaini, Efrina Meratia, Meratia MUHAMMAD FAHMI Muhammad Fahmi Ningsih, Nurul Hutami Nunung Nurhayati Prajanti, Fina Dwi Pramudira, Aldika Putri Retno Aryani Qodri, Renaldi Rahmalisya Rahmalisya Rahmat Basuki Redi Agustian Reka TiaVinola IfaniSari RH, Ahmad Yusuf Sabrina, Nina Sabrina, Nina Sadiyah, Lina Halimatus Sahri, Yulian Sarwandy, Agung Sarwandy, MH Agung Sa’adah Siddik Sunardi Sunardi Sunardi, Sunardi Welly, Welly Welly, Welly Yudha Mahrom Yuhanis Ladewi Yulian Sahri