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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

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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.

Analisis Indikator Laporan Berkelanjutan Universitas Dyah Erina; Sri Pujiningsih
Wahana Riset Akuntansi Vol 10, No 1 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i1.116582

Universitas Negeri Malang (UM)'s commitment to sustainable development is contained in the campus green policy. However, UM’s have not yet presented a sustainability report that can be accessed by stakeholders. Therefore, this study aims to identify indicators of the sustainability report of UM’s based on the Global Reporting Initiative (GRI), the Campus Sustainability Assessment Instrument (IPKK) and UI green metric. This research uses a case study strategy and content analysis. The research data were obtained from the UM website, reports and documents related to the research theme. The results showed that the profile of the UM's sustainability report was 21% of the 53 aspects in the GRI indicator, 20% of the twenty aspects of the IPKK, and ranked 615 internationally and 48 nationally from the UI Green Metric.Keywords: GRI, Sustainability, higher education

The Effect of CEO Personal Characteristics on CEO Overconfidence in Doing Earnings Management in Manufacturing Companies in Indonesia Tysna Dyah Ayu Pramesti; Endang Sri Andayani; Sri Pujiningsih
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 2 No. 3 (2022): September 2022
Publisher : CV ODIS

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

The purpose of this research is to test Upper Echelons Theory by researching the relationship between CEO overconfidence and decisions in Earnings management. This research also identifies whether monitoring from external parties, especially institutional shareholdings, plays an important role in moderating Earnings management decisions concerning the behavior of overconfident CEOs. The author uses the measurement of the CEO's characteristics based on age, education level, and work experience, while overconfidence is measured based on the CEO's portfolio decisions. The sample consists of 68 manufacturing companies listed on the Indonesia Stock Exchange from 2017-2019. The results showed that age and work experience did not affect CEO overconfidence, while education level had an effect. Furthermore, the CEO's characteristics (age, education level, and work experience), through overconfidence, do not affect Earnings management. Other results also show that overconfidence does not affect Earnings management. The moderating effect of institutional share ownership has no effect on CEO overconfidence in Earnings management. The results of this research can provide benefits for users of financial information, namely internal parties (management), as a material consideration in the selection of a CEO. As for external parties (government, investors/potential investors, and creditors/prospective creditors), it can be used as a performance appraisal as well as a basis for decision-making.

Sebuah Tinjauan Literatur Sistematis Faktor yang Memengaruhi Kualitas Audit di Indonesia Hulifah Hulifah; Sri Pujiningsih
Jurnal Akuntansi Terapan dan Bisnis Vol 2 No 2 (2022): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v2i2.3559

This study aims to explore the factors that influence audit quality in Indonesia. The method used is a systematical literature review. Data analysis technique used is content analysis and bibliometric. research data from 125 articles on audit quality from journals indexed in the Science and Technology Index (Sinta) during 2016-2020. The results show that (1) the most productive researcher is I Dewa Nyoman Badera and Udayana University is the institution that publishes the most research results on audit quality articles in Indonesia, there are 5 dominant factors out of 56 factors that influence audit quality, namely independence, competence , work experience, due professional care, and time budget pressure, the majority of articles use agency theory, data collection techniques use questionnaires with multiple linear regression data analysis techniques. (2) The majority of articles in the field of audit quality are written by two people and collaboration between researchers in the field of audit quality tends to be done with colleagues. (3) Opportunities for further research in the field of audit quality can examine the factors that influence audit quality by referring to research abroad such as computer-assisted audit techniques, role stress, work environment, and auditor compensation, can conduct research using the latest data analysis techniques and link it with other theories, and collaborate between institutions and international collaborations.

University Ranking and Information Disclosure: The Case of Indonesia Sri Pujiningsih; Helianti Utami
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 1 (2022): March 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This study aims to explore the information disclosure level of universities in Indonesia and its relationship with university ranking. Data were collected from universities’ reportspublished in their website from 2018 to 2020 (53 Observations). Using content analysis and regression tests, this study found a low level of information disclosure in universities in Indonesia. The disclosure of sustainability aspect is the lowliest level (9%) compared to the other information disclosures. The intellectual capital disclosure is not explicitly stated in the universities’ reports. The results of the regression test confirmed that the universities’ ranking have a positive effect on the universities’ disclosure level. The study supports the applicability of the signal theory in the context of higher education institutions.

Exploring the Digital Space in Investigating the Gender Representation of Indonesian Professional Accountant Institutions Qonita; Satia Nur Maharani; Sri Pujiningsih
PENANOMICS: International Journal of Economics Vol. 2 No. 2 (2023): August
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/penanomics.v2i2.111

This study aims to determine and analyze how gender representation is framed from media positions, subject-objects, and readers' positions based on Critical Discourse Analysis Sara Mills. The preparation of the writing of this research uses a critical paradigm qualitative method. Data were retrieved from the website and online news from the Financial Services Authority, which focuses on programs segmented by women, for data collection in this study using participant observation or independent people as data validity by analyzing how the gender representation of professional accounting institutions is displayed based on Sara Mills' Critical Discourse Analysis. The research findings show that the subject's position in the discourse is presented as a female figure who is educated, successful in the public sphere, and can positively influence society. However, the representation of women in other programs is still low and is dominated by men.

MAMPUKAH TAM MENJELASKAN FAKTOR-FAKTOR DALAM PENGGUNAAN SIPEJAR? Ani Wilujeng Suryani; Ika Putri Larasati; Sri Pujiningsih; Sawitri Dwi Prastiti
Jurnal Pendidikan Akuntansi Indonesia Vol 21, No 1 (2023): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v21i1.58844

Dalam rangka untuk memberikan kesempatan belajar yang lebih bermakna dan berkualitas bagi peserta didik, perguruan tinggi secara kontinu terus memanfaatkan perkembangan teknologi. Salah satu contoh yaitu, adanya penggunaan e-learning dalam proses pembelajaran yang memberikan beragam kemudahan bagi pendidik dan peserta didik. Penelitian ini bertujuan untuk menginvestigasi kebermanfaatan platform SIPEJAR yang digunakan oleh mahasiswa dalam mengakses konten pembelajaran yang telah dikembangkan pada mata pelajaran Pengantar Akuntansi. Penelitian ini dibingkai dalam model Technology Acceptance Model (TAM). Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanasi. Penelitian dilakukan terhadap 182 mahasiswa Universitas Negeri Malang yang diambil secara acak. Pengambilan data dilakukan melalui kuesioner, kemudian dianalisis menggunakan Smart-PLS. Hasil penelitian menunjukkan bahwa computer self-efficacy berpengaruh positif signifikan tehadap perceived ease of use, perceived usefulness, dan attitude. Selanjutnya, perceived ease of use berpengaruh positif terhadap perceived usefulness dan usage. Perceived usefulness juga berpengaruh positif signifikan terhadap attitude dan usage. Namun, attitude tidak berpengaruh terhadap usage, begitupun perceived ease of use terhadap attitude. Dengan demikian, diperlukan peran pendidik yang lebih maksimal dalam memanfaatkan SIPEJAR, sehingga pembelajaran lebih interaktif dan kreatif. Kata kunci: Computer self-efficacy, Percieved ease of use, Percieved usefulness, Attitude, Usage

The quality of audit opinion does not affect the level of corruption in the East Java provincial government Moch. Alfa Dholi; Sri Pujiningsih; Ani Wilujeng Suryani
Jurnal Akuntansi Aktual VOLUME 10, NOMOR 2, JULI 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v10i22023p141

Abstract This study aims to analyze the role of the Audit Board of Indonesia (BPK) in reducing and preventing corruption in the local government. The focus of the research discussion is the case of corruption that occurred in the 2016-2018 period. The data came from the regional government of East Java Province, which consists of 9 cities and 29 regencies, based on the number of corruption cases and BPK audit results in each area. The independent variable used was the results of the BPK audit on the Regional Government of East Java Province, which consisted of audit findings and audit opinions. The dependent variable was the level of corruption in the East Java regional government handled by the Attorney General's Office. This study used a panel data regression analysis model. The results of the study showed that audit opinions and BPK audit findings had no significant effect on the level of corruption cases in the regional government of East Java Province.AbstrakPenelitian ini bertujuan untuk menganalisis peran BPK dalam mengurangi dan mencegah terjadinya korupsi pada pemerintah daerah. Fokus pembahasan penelitian adalah kasus korupsi yang terjadi pada periode tahun 2016-2018. Data berasal pemerintah daerah Provinsi Jawa Timur yang terdiri dari 9 kota dan 29 kabupaten, berdasarkan jumlah kasus korupsi dan hasil audit BPK pada setiap masing-masing daerah. Variabel independen yang digunakan adalah laporan hasil audit BPK pada Pemerintah Daerah Provinsi Jawa Timur yang terdiri dari temuan audit dan opini audit. Variabel dependen adalah jumlah korupsi pemerintah daerah Jawa Timur yang ditangani oleh Kejaksaan. Penelitian menggunakan model analisis regresi data panel. Hasil penelitian menunjukkan bahwa opini audit dan temuan audit tidak berpengaruh signifikan terhadap tingkat kasus korupsi di pemerintah daerah Provinsi Jawa Timur.

Visualization of CSR in the Cigarette Industry: Crafted Imagery, Vague Reality Masniatul Aulia; Sri Pujiningsih; Dhika Maha Putri
Jurnal Akuntansi Aktual VOLUME 11, NOMOR 1, FEBRUARI 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v11i12024p035

Purpose:The objective of this research is to analyze CSR photos in annual reports of the cigarette industry in Indonesia based on the semiotic perspective of Barthes.Method: The visual content analysis approach was used to analyze 374 photos of CSR activities from the three largest cigarette companies in Indonesia.Findings: The usage of photos of CSR activities in the annual reports from the cigarette industry has increased from year to year. The economic and social categories were more disclosed in CSR photos, while the environmental category was relatively less disclosed. The denotative meaning of the photos is as images of company philanthropy and responsibility. The connotative meaning of the photos is to improve the image and blur out the negative impact of the cigarette industry.Originality/Value:The research on visualizing CSR activities in the cigarette industry through the Barthes theory viewpoint is the first of its kind.

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

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