Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

3.535

P-Index

This Author published in this journals

All Journal Jurnal Pendidikan Akuntansi Indonesia Wahana Riset Akuntansi EL-MUHASABA Jurnal Keuangan dan Perbankan Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) Daya Saing : Jurnal Ilmu Manajemen Jurnal Akuntansi Aktual Jurnal Akuntansi Pena Justisia: Media Komunikasi dan Kajian Hukum Jurnal Karinov Jurnal Akademi Akuntansi (JAA) International Journal of Economics, Management, Business, and Social Science Journal of Applied Business, Taxation and Economics Reseach JRABA PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

Sri Pujiningsih

Universitas Negeri Malang

Author-ID : 348456

Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

Published : 33 Documents Claim Missing Document

Claim Missing Document

Articles

Title

HEGEMONY OF PERFORMANCE ACCOUNTABILITY SYSTEMS OF GOVERNMENT INTITUTIONS IN MALANG : AN IDEOLOGY PERSPECTIVE Ratna Dwi Nastiti; Sri Pujiningsih; Cipto Wardoyo
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 6 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

This study aimed to understand how the ideology of Gramsci hegemony thought be internalized into implementation and evaluation of Performance Accountability System of Government Institution (SAKIP) in Malang. This study was qualitative research by using a critical case study approach. Data collection of research was conducted by several techniques such as observation, semi-structured interview, and documentation with a key informant and several supporting informants. Data analysis in this study was thematic data analysis where it was used to identify and analyze the meaning pattern in a data set. The result of the study showed that ideology had an important role in maintaining hegemony in the implementation and evaluation of SAKIP in Malang. Ideology was internalized through a continuous socialization process, desk, and technical guidance that created awareness and fairness thus it formed a hegemonic culture. The results were expected to able to contribute theoretically, strengthening and enriching the theory of hegemony in the implementation and evaluation of SAKIP. In addition, the results of this study were expected to contribute practically to the Central Government's policies related to the implementation and evaluation of SAKIP that did not burden local governments.

INTERNAL CONTROL SYSTEMS IN MODERN AND BIBLICAL PERSPECTIVES: PREVENTING FINANCIAL FRAUD AT THE X CHURCH IN EAST JAVA Eunike Rhema Yohanna; Sri Pujiningsih; Dodik Juliardi
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 6 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

This study aimed to determine the practice of internal control in modern and biblical perspectives in terms ofminimizing irregularities and financial abuse at the X Church in East Java. This study used a qualitative (nonpositivistic) approach by the type of case study research. Data collection was carried out by observation andinterviews with the church pastor, treasurer, the Treasury Supervisory Agency (BPP) team, and churchcongregations to get information about the control system in X church. Data analysis in this study used a single sitedata model. The results of this study indicate that the practice of internal control systems in a modern perspective(COSO) at X church has not fully implemented the five components of the internal control system according toCOSO because it assumes that the church is a religious organization that does not have rigid regulations such asprofit-seeking organizations. So that it becomes a reproach for the church treasurer to commit fraud against thechurch. In addition, the internal control system in the Biblical perspective of X church found that church had applieda dual custody system and organizational ethical values taken from the Bible to be used as a foundation in servingGod, but in reality, the church treasurers abuse their power or authority and act not in accordance with God's word.The theoretical contribution to this research is to contribute to strengthening and enriching the theory of trianglefraud and the practical contribution of this research can be used as knowledge so that the church can improve theexisting internal control system to minimize financial abuse in the church.

Co-Authors Achmad Soeharto Adien Setya Suwandi Al Farisi, Salman Arisona Ahmad Cipto Wardoyo Danarela Ekarani Dhika Maha Putri Dodik Juliardi Dyah Erina Endang Sri Andayani Eunike Rhema Yohanna Gunibala, Zakir Gunibala, Zakir Yusuf Helianti Utami Hulifah Hulifah Ika Putri Larasati Lala Anggun Putri Wandira Larassati, Tiyani Masniatul Aulia Moch. Alfa Dholi Muhammad, Akhya Rizki Novitasari Ayuningtyas Nurika Restuningdiah Qonita Ratna Dwi Nastiti Rizda Yuritsuni Firdausi Salman Al Farisi, Salman Salsabyla, Nisa Aurelya Sami'an, Sami'an Sami'an, Sami'an Satia Nur Maharani Sawitri Dwi Prastiti Soeharto, Achmad sri puji astuti Sukmawati Sukmawati Sulastri Sulastri Suryani, Ani Wilujeng Tysna Dyah Ayu Pramesti

Title Search

Found 2 Documents Search Journal : JRABA

Abstract

Abstract

Title

Found 2 Documents
Search
Journal : JRABA