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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Akuntansi Profesi The Indonesian Accounting Review Jurnal Penelitian Ekonomi dan Bisnis JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Proceeding SENDI_U Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Riset Ekonomi dan Bisnis JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Riset Akuntansi Politala Jurnal Ekonomi Dan Bisnis Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS Jurnal Akuntansi dan Bisnis Krisnadwipayana JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Pena : Jurnal Ilmu Pengetahuan dan Teknologi SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Jurnal Pengabdian kepada Masyarakat International Journal of Social Science Journal of Social Responsibility Projects by Higher Education Forum JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Empowerment: Jurnal Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Pengabdian Mandiri IJCOSIN : Indonesian Journal of Community Service and Innovation International Journal of Tourism and Hospitality in Asia Pasific Jurnal Pengabdian Masyarakat Waradin Jurnal Manajemen dan Dinamika Bisnis PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Journal of Consumer Study and Applied Marketing Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Karya untuk Masyarakat (JKuM) E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Dinamika Akuntansi Jurnal Akuntansi International Journal of Accounting, Management, and Economics Research : Ijamer Brilliant International Journal of Management and Tourism
Imang Dapit Pamungkas
Univeritas Dian Nuswantoro
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PENGARUH INDEPENDENSI, PENGALAMAN, PENERAPAN AKUNTANSI FORENSIK DAN TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK) TERHADAP FEKTIVITAS PELAKSANAAN AUDIT INVESTIGATIF DALAM MENDETEKSI KECURANGAN (STUDI KASUS PADA BPKP JAWA TENGAH) Najmuddin, Ahmad Bebin; Pamungkas, Imang Dapit
Proceeding SENDI_U 2021: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pelaksanaan audit investigatif merupakan penggunaan prosedur, teknik audit dan pendekatan dilakukan oleh auditor yang berkompeten dalam bidang akuntansi maupun auditing dengan cara penyelidikan terhadap tindak kecurangan. Penelitian ini memiliki tujuan untuk menguji pengaruh independensi, pengalaman, penerapan akuntansi forensik dan teknik audit berbantuan komputer (TABK) terhadap efektivitas pelaksanaan audit investigatif dalam mendeteksi kecurangan. Populasi yang digunakan ialah seluruh auditor yang bekerja di Perwakilan BPKP Provinsi Jawa Tengah. Pengambilan sampel memakai metode purposive sampling. Sampel yang digunakan berjumlah 43 responden. Jenis data dengan pendeketan kuantitatif dan sumber data primer. Teknik analisis yang digunakan ialah analisis regresi linier berganda dengan bantuan SPSS v26. Hasil penelitian menunjukkan bahwa independensi, pengalaman, penerapan akuntansi forensik dan teknik audit berbantuan komputer (TABK) berpengaruh positif terhadap efektivitas pelaksanaan audit investigatif dalam mendeteksi kecurangan.
PENGARUH INDEPENDENSI, PENGALAMAN, PENERAPAN AKUNTANSI FORENSIK DAN TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK) TERHADAP EFEKTIVITAS PELAKSANAAN AUDIT INVESTIGATIF DALAM MENDETEKSI KECURANGAN (STUDI KASUS PADA BPKP JAWA TENGAH) Najmuddin, Ahmad Bebin; Pamungkas, Imang Dapit
Proceeding SENDI_U 2021: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pelaksanaan audit investigatif merupakan penggunaan prosedur, teknik audit dan pendekatan dilakukan oleh auditor yang berkompeten dalam bidang akuntansi maupun auditing dengan cara penyelidikan terhadap tindak kecurangan. Penelitian ini memiliki tujuan untuk menguji pengaruh independensi, pengalaman, penerapan akuntansi forensik dan teknik audit berbantuan komputer (TABK) terhadap efektivitas pelaksanaan audit investigatif dalam mendeteksi kecurangan. Populasi yang digunakan ialah seluruh auditor yang bekerja di Perwakilan BPKP Provinsi Jawa Tengah. Pengambilan sampel memakai metode purposive sampling. Sampel yang digunakan berjumlah 43 responden. Jenis data dengan pendeketan kuantitatif dan sumber data primer. Teknik analisis yang digunakan ialah analisis regresi linier berganda dengan bantuan SPSS v26. Hasil penelitian menunjukkan bahwa independensi, pengalaman, penerapan akuntansi forensik dan teknik audit berbantuan komputer (TABK) berpengaruh positif terhadap efektivitas pelaksanaan audit investigatif dalam mendeteksi kecurangan.
Pengaruh Financial Distress Terhadap Penerimaan Opini Audit Going Concern Dengan Good Corporate Governance Sebagai Variabel Moderasi Studi Pada Sektor Energi Tahun 2014 – 2020 Ismuninggar Suci; Imang Dapit Pamungkas
Jurnal Riset Ekonomi dan Bisnis Vol 15, No 1 (2022): APRIL
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jreb.v15i1.4555

Abstract

This study examines the impact of financial distress on the going concern audit opinion and the moderator variables of good corporate governance. The purpose of the study shows that the influence of financial difficulties on audit opinions going concern and GCG can moderate the relation of financial difficulties in the audit opinion going concern. The object of energy sector research in 2014 - 2020 with a sample count of 273 purposive samplings. The quantitative method with analysis test tool using WarpPLS 7.0. The results of the analysis of data obtained in this study, namely financial distress have a negative effect on audit opinion going concern, and the proportion of independent board of commissioners and managerial ownership is unable to moderate financial distress on the receipt of audit opinion going concern. However, audit committees and institutional holdings are able to weaken the relationship of financial distress to audit opinion going concern.Studi ini mengkaji perihal pengaruh financial distress pada penerimaan opini audit going concern dengan variabel moderasi good corporate governance. Tujuan studi menunjukkan adanya dampak financial distress pada opini audit going concern serta GCG dapat memoderasi relasi financial distress terhadap opini audit going concern. Objek penelitian sektor energi tahun 2014 – 2020 dengan jumlah sampel 273 secara purposive sampling. Metode kuantitatif dengan alat uji analisis menggunakan WarpPLS 7.0. Hasil analisis data yang diperoleh pada penelitian ini, yaitu financial distress berpengaruh negatif pada opini audit going concern serta proporsi dewan komisaris independen dan kepemilikan manajerial tidak mampu memoderasi financial distress pada penerimaan opini audit going concern. Namun, komite audit dan kepemilikan institusional mampu memperlemah hubungan financial distress pada opini audit going concern. 
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE, PERSENTASE PENAWARAN SAHAM, UMUR PERUSAHAAN, REPUTASI PENJAMIN, REPUTASI AUDITOR TERHADAP INITIAL RETURN Imang Dapit Pamungkas
Pena Jurnal Ilmu Pengetahuan Dan Teknologi Vol 25, No 2 (2013): Pena September 2013
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jurnalpena.v25i2.100

Abstract

The  capital  market  is  a  source  of  business  financing  and  investment  alternatives  in  the  securities sector. There are some anomalies that occur when the stock traded in the secondary market. When stock prices in the secondary market is higher than the stock price on the primary market, and there was a positive initial return (underpricing), the inverse is negative initial return (overpricing). The purpose  of  this  study  was  to  determine  the  influence  is  there  any  financial  information  and  non- financial  to  the  initial  return  on  the  IPO  companies  listed  in  Indonesia  Stock  Exchange.  The population in this study is a company doing an IPO and listed on the Stock Exchange. Samples were taken  using  purposive  sampling  method  on  the  company's  IPO  in  2008-2010.  Method  of  data collection  methods  documentation.  This  study  uses  descriptive  analysis  and  multiple  regression analysis.The  results  showed  that  the  financial  information  for  the  company  size,  profitability influential and non-financial information significant effect on initial returns. Suggestions that can further research is recommended to (1) further research better add factors outside the company in research, (2) adding further researcher financial information and non-financial information.  Keywords:  Company  Size,  Profitability,  Financial  Leverage,  Corporate  Age,  Auditor  Reputation, Reputation    Underwriters and Initial Return
FRAUDULENT FINANCIAL REPORTING BASED OF FRAUD DIAMOND THEORY Tarmizi Achmad; Imang Dapit Pamungkas
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 4, No 2 (2018): Vol 4, No 2 (2018)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.294 KB) | DOI: 10.34204/jiafe.v4i2.1112

Abstract

The research aims to analyse whether external pressure, financial stability, financial targets, ineffective monitoring, rationalization and capability effect on fraudulent financial reporting. The population this study is banking company listed on the Indonesia Sctock Exchange with a total sample of 87 banking companies in 2011-2016. Based on the results of research using regression analysis, only external variables of incentive and financial targets have a positive effect on fraudulent financial reporting. Meanwhile, financial stability and capability have a negative impact on fraudulent financial reporting. Further, other variables such as ineffective monitoring and rationalization do not affect fraudulent financial reporting.
PELATIHAN STRATEGI PELAKSANAAN FESTIVAL JAJANAN TRADISIONAL PADA DUKUH DEMPING ANGGRASMANIS JENAWI KARANGANYAR Dian Indriana Hapsari; Guruh Taufan Hariyadi; Juli Ratnawati; Imang Dapit Pamungkas
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2: Juli 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v2i2.2735

Abstract

Kemajuan teknologi tidak diikuti kemajuan moral, etika dan spiritual. Atas dasar pemaparan fenomena di latar belakang, diperlukan sebuah program yakni pengenalan dan pelatihan pentingnya mengenal Virtual Reality dalam kehidupan sehari-hari maupun dalam strategi marketing untuk meningkatkan kesejahteraan massyarakat sekitar. Atas dasar informasi yang tersaji dalam sub bab analisis situasi dapat disimpulkan bahwa permasalahan mendasar yang ada di kelompok “Komunitas Tinthir Nusantara” adalah kurangnya pengetahuan dan pemahaman pada para peserta dan pengelola festival jajanan tradisional dalam memasarkan produknya sehingga sering terjadi kegagalan pada saat pelaksanaan festival tersebur Desa Wisata Demping. Kompetensi dan pengetahuan yang dimiliki oleh Perangkat Desa, Pengelola mapupun masyarakat sekitar serta sulitnya sinyal internet sangat menghambat masuknya keterbaruan teknologi pemasaran di desa tersebut. Oleh karena itu, perlu dilakukannya pelatihan serta pendampingan dalam pengelolaan kegiatan tersebut. Berdasarkan situasi dan kondisi yang dihadapi tersebut sebagai salah satu upaya agar bisa meningkatkan produktifitas dan keberhasilan pelaksanaan Festival jajanan tradisional tersebut adalah dengan memberikan pelatihan dan pendampingan strategi pemasaran. Pelatihan strategi pemasaran yang digunakan dapat digunakan untuk mengelola manajemen pelaksana maupun mempromosikan kegiatan tersebut supaya dapat menarik sehingga mampu mengundang minat masyarakat dari luar daerah untuk dapat hadir dalam festival tersebut. Dengan Teknologi ini diharapkan Manajemen dapat meningkatkan kemampuan managerial maupun melakukan promosi hingga ke luar daerah. Selain itu Strategi pemasaran ini berfungsi menjadi sarana informasi Desa Wisata Demping serta berfungsi demi bahan evaluasi kegiatan oleh pengelola Desa Wisata Demping untuk pelaksanaan berikutnya
PENGARUH ORIENTASI ETIKA DAN KOMITMEN PROFESIONAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI MELALUI RASIONALISASI SEBAGAI VARIABEL MODERATING Imang Dapit Pamungkas
Jurnal Ekonomi Dan Bisnis Vol 18, No 1 (2016): JURNAL EKONOMI DAN BISNIS MARET 2016
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1089.898 KB) | DOI: 10.31941/jebi.v18i1.419

Abstract

This study aimed to examine the effect of ethical orientation of idealism and relativism against Fraud Trends in Accounting, Professional Commitment to Accounting Fraud Trends and Impact Orientation Ethics and Professional Commitment Accounting Fraud against the trend through Rationalization asModerating Variable. Sampling is purposive sample selection method used in this study. The sample in this study were 129 students S1 Accounting Pekalongan University who has taken the course of AuditI. Hypothesis testing using multiple regression by using SPSS version 20. Results of hypothesis testing showed that idealism affect the tendency of Accounting Fraud accepted. Relativism against Accounting Cheating tendency rejected. Professional Commitment affect the tendency of Accounting Fraud accepted. Idealism and commitment to the tendency of Professional Accounting Fraud through Rationalization as Moderating Variable accepted. However, the tendency towards relativism Accounting Fraud through Rationalization as Moderating Variable rejected.Keywords: Ethics Orientation, Professional Commitment, Accounting Fraud Trends, Rationalization
Penguatan Usaha Ekonomi Produktif, Kelompok Swadaya Masyarakat (KSM) Bandeng Ngurah Pandji Pandji; Imang Dapit Pamungkas; Ririh Dian Pratiwi
Empowerment: Jurnal Pengabdian Masyarakat Vol. 1 No. 6 (2022): NOVEMBER 2022
Publisher : Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia Sinergi Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55983/empjcs.v1i6.297

Abstract

Empowerment in the community must involve all parties, and in their involvement, they are asked to provide the best for the community. On the other hand, the community is asked to be able to follow the directions and instructions as given by the Empowerment, so that in the end the expected results can be obtained. The empowerment this time aims to provide economic strengthening for the Bandeng Non-Governmental Organization (KSM) in Rejomulyo Village, Semarang. Activities include determining the production plan, which is felt to be the most appropriate, which can be done by the community, Calculation of the Break-even Point, to the calculation of the Feasibility Study.
PELATIHAN PEMANFAATAN MANGROVE SEBAGAI ALTERNATIF PEWARNA ALAM KOPERASI BATIK TULIS KEBON INDAH KECAMATAN BAYAT, KLATEN Yohan Wismantoro; Vincent Didiek Wiet Aryanto; Amron Amron; Nanda Adhi Purusa; Dian Indriana Hapsari; Imang Dapit Pamungkas
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 5: Oktober 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v2i5.3881

Abstract

This training aims to provide an understanding to batik craftsmen so that they can use mangroves as an alternative to natural dyes batik. This training includes the provision of materials related to the general description of mangroves, their benefits and how to process them into natural dyes batik. The method of implementing this activity uses seminars and questions and answers to support the participants' brainstorming. Measurement of understanding in participants using pre-test and post-test instruments. The implementation phase of this activity begins with giving a pre-test, delivering material and measuring the post-test. The results of the pre-test and post-test showed an increase in participants' understanding of 62.15 percent. Participants before receiving the training were only able to get an average score of 5.99 while after participating in the training, they could get a score of 9.63. The understanding received by the participants was better accompanied by the direct processing of mangrove waste for natural dyes batik
TRAINING ON PROPOSAL MAKING OF TRADITIONAL RANGE FESTIVAL SPONSORS IN DUKUH DEMPING, ANGGRASMANIS, JENAWI, KARANGANYAR Dian Indriana Hapsari; Guruh Taufan Hariyadi; Juli Ratnawati; Imang Dapit Pamungkas
International Journal of Social Science Vol. 2 No. 3: Ocktober 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v2i3.3629

Abstract

Advances in science, technology and science are developing so rapidly. But unfortunately technological progress is not followed by moral, ethical and spiritual progress. Based on the information presented, it can be concluded that the basic problem in the "Community of Tinthir Nusantara" group is the lack of knowledge and understanding of the participants and managers of the traditional snacks festival in making an attractive proposal that will be submitted to the sponsor. Therefore, a program namely the introduction and training of the importance of recognizing Virtual Reality in everyday life as well as in marketing strategies to improve the welfare of the surrounding Community is needed. The training can be used to manage the implementing management as well as promote the activity in order to attract sponsors, so people from other region will interest to join the festival. With this technology, management is expected to be able to improve managerial skills and carry out promotions outside the region. In addition, this training serves as a means of information for the Demping Tourism Village and serves as material for evaluating activities by the manager of the Demping Tourism Village for the next implementation.
Co-Authors Agung Prajanto Agung Prajanto Agustian, Adinda Ahmad Asshofi , Izza Ulumuddin Ahmad Bebin Najmuddin Ajeng Anatasia Aji Kusumah Ramdhani Amjad Ali Anatasia, Ajeng Anggelica Yufa Kristianto Anis Sulastri Anna Sumaryati Aryanto, Vincent Didiek Wiet Aurellia, Chela Diva Bagus Permana, Cahya Bambang Minarso, Bambang Christina Kesthi Kumara Danudara, Ananta Budhi Devina Putri Indra Satata Dian Indriana Hapsari Durya, Ngurah Pandji Mertha Agung Dwi Sekar Arum Enny Susilowati Mardjono Entot Suhartono Fathimah Fathimah Febby Ana Yunitasari Guruh Taufan Hariyadi Guruh Taufan Hariyadi Haryadi Darmawan Ibnu Utomo Wahyu Mulyono Ibnu Utomo Wahyu Mulyono Ibrahim, Mohd Hairulnizam Ira Septriana Ira Septriana, Ira Ismuninggar Suci Izza Ulumuddin Ahmad Asshofi Joseph Aldo Irawan Juli Ratnawati Juli Ratnawati Juli Ratnawati Karis Widyatmoko Khotimah, Novi Kusuma, Sherawanti Permata Lilik Irawati LILIS SETYOWATI Lilis Setyowati Melati Oktafiyani Muhammad Rafi Raihan Mulyono, Ibnu Utomo Wahyu N. Nurjanah Nabila Jasmine, Adinda Nanda Adhi Purusa Nehayati, Nela Ngurah Pandji Mertha Agung Durya Ngurah Pandji Mertha Agung Durya Ngurah Pandji Pandji Noviastuti, Nina Nurjanah Nurjanah Oktavianasari, Ira Pauline Arum Diana Pramitasari, Ratih Puji Purwatiningsih, Aris Purwantoro Rahayu, Emik Ramdhani , Aji Kusumah Ramdhani Retno Indah Hernawati Retno Indah Hernawati Ririh Dian Pratiwi Salsabila, Tsalatsa Rahma Samsiah SANIA FATMAWATI SUKMA Sauwamah, Aswin Septriana , Ira Setiawan, Aries Siska Ai’ni Rahma Dewi Sofi Angga Widiastuti Soni Agus Irwandi Sukmadi Syamsul Arifin TARMIZI ACHMAD Triono, Hermawan Wahyu Mulyono , Ibnu Utomo Widyatmoko , Karis Widyatmoko Karis Wikan Kinasih, Hayu Wisit Rittiboonchai Yobel, Marshelino Putra Yohan Wismantoro Yulita Setiawanta Yulita Setiawanta Zidane Bertand Arya