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All Journal Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara SYIRKAH Performance Jurnal Ekonomi Dan Bisnis MALIA: Journal of Islamic Banking and Finance Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Jurnal Ekonomi, Bisnis, dan Akuntansi

Atiek Sri Purwati

Jenderal Soedirman University

Author-ID : 350114

Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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ANALISIS KAPABILITAS APIP DENGAN PERSPEKTIF INTERNAL AUDIT CAPABILITY MODEL (IA-CM) (Studi Kasus pada Inspektorat Kabupaten Banyumas) Firmansyah *; Atiek Sri Purwati; Uswahtun Hasanah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

This research is a qualitative case study. The research objective was to determine the level of capability, factors inhibiting performance capabilities, and strategies for improving the capability of APIP in Inspectorate of Banyumas. The population in this study are all structural officers, functional official auditors in Inspectorate Banyumas and also involve speakers from BPKP. The data used are primary data obtained from interviews, questionnaires, and documents as well as secondary data is a report and publication of the BPKP and Inspectorate of Banyumas. The results showed that the IA-CM capabilities of Inspectorate of Banyumas is at level 1 (initial) of 5 existing level, which means that the Inspectorate has not guaranteed its business processes in accordance with the rules and have not been able to detect the occurrence of corruption yet. The achievement of these levels is not in accordance with the National Medium Term Development Plan Year 2014-2019 that the target of APIP capability must already be at level 3 (integrated) in addition to be able to guarantee its business process and detect corruption, APIP also able to assess efficiency, effectiveness, and economy of an activity and is able to provide consulting on corporate governance, risk management and internal control. The implications of the above conclusion that in order to improve their capabilities, Inspectorate of Banyumas should make improvements that include fourteen key process areas (KPA) which is required to achieve the level 3. However, earlier must meet the requirements to achieve level 2 (infrastructure) in advance. Efforts to do are to make the proposed offering performance benefits, in coordination with the Regent and the Regional Employment Board in terms of hiring Inspectorate, planning education and training for auditors, to make way for the auditor to be a member AAIPI, guidelines on the preparation of PKPT based management priorities, budgeted work plan at 1 percent of the expenditure budget, and prepare SOPs related to the preparation of the Internal audit Charter and procedures for requesting audit data needs.

ANALISIS F AKTOR–FAKTOR YANG MEMPENGARUHI FRAUDULENT FINANCIAL REPORTING DENGAN PERSPEKTIF CROWE’S FRAUD PENTAGON THEORY Siska Anggraeni Larasati; Atiek Sri Purwati; Sugiarto Sugiarto
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 22, No 3 (2020)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

FACTORS INFLUENCE THE USE OF THE SYSTEM INFORMATION ACCOUNTING IN SMEs IN BANYUMAS DISTRICT Nurcahyani Nurcahyani; Atiek Sri Purwati; Taufik Hidayat
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 22, No 3 (2020)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP AUDIT DELAY DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI SELAMA PANDEMI COVID-19 Aulia Bella Marinda; Rini Widianingsih; Wita Ramadhanti; Atiek Sri Purwati; Ratu Ayu Sri Wulandari
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 2 No 1 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.1.9471

This research aims to determine and analyze the effect of good corporate governance on audit delay with profitability as a moderating variable. The population in this research are financial sector companies listed on the Indonesia Stock Exchange during the period 2020-2021. The sampling technique used is purposive sampling and obtained as many as 180 samples. This research used secondary data types in the form of financial reports and annual reports of each company. The data analysis technique used is multiple linear regression analysis and moderation regression analysis. The result of the research using SPSS version 25 show that: (1) Audit committee has a negative effect on audit delay, (2) Institutional ownership has a negative effect on audit delay, (3) Independent commissioners have no effect on audit delay, (4) Profitability is unable to moderate the influence of audit committee on audit delay, (5) Profitability is able to moderate the effect of institutional ownership on audit delay, and (6) Profitability is unable to moderate the effect of independent commissioners on audit delay.

The Effectiveness of Investigative Audit: Role of Whistleblowing System in Disclosing Fraud in Yogyakarta, Indonesia Resha Monica Putri; Atiek Sri Purwati; Wita Ramadhanti; Yanuar E. Restianto
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 8 No. 2 (2022): JTAKEN Vol. 8 No. 2 December 2022
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v8i2.1106

This study aims to analyze the whistleblowing system’s effect on fraud disclosure with the effectiveness of investigative audits as a mediator. Data collection was conducted by distributing questionnaires to the functional employee of Yogyakarta’s Inspectorate comprising auditors and Government Affairs Supervision in the Regions (Pengawas Penyelenggaraan Urusan Pemerintahan di Daerah, P2UPD). Data analysis was conducted using WarpPLS, with research results proving that the whistleblowing system significantly impacts fraud disclosure and the effectiveness of investigative audits. Furthermore, it will prove that the effectiveness of investigative audits significantly affects fraud disclosure and mediates the whistleblowing system’s effect on fraud disclosure. The result implies that optimizing the supporting factors in the whistleblowing system and the investigative audit examination process can improve fraud disclosure in Yogyakarta.

PENGARUH SOSIALISASI ANTISIPATIF, PENGHARGAAN DAN INTENSITAS MORAL TERHADAP INTENSI WHISTLEBLOWING Prayoga, Ichwan Gusti; Purwati, Atiek Sri; Wuladari MA, Ratu Ayu Sri
Soedirman Accounting, Auditing and Public Sector Journal Vol 2 No 2 (2023): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2023.2.2.11463

This study aims to investigate the effect of anticipatory socialization, reward, and moral intensity on on whistleblowing intentions. This study is a quantitative research with a survey method using questionnaire to collect the data. The population in this study were employees of the Regional Inspectorate of Banyumas, Purbalingga, Banjarnegara, Cilacap, and Kebumen Regency. The sampling technique used is purposive sampling. A total of 145 employees of the inspectorate became respondents in this study. Based on the result of multiple regression analysis test, it indicates that anticipatory socialization, reward, and moral intensity have positif effect on whistleblowing intentions.

Pelatihan Pembuatan Foto Produk Wisata di BUMDES Mitra Usaha Desa Cikakak Banyumas Viviana Mayasari; Taufiq, Muhammad; Purwati, Atiek Sri; Sofiatul Khotimah
JURIBMAS : Jurnal Hasil Pengabdian Masyarakat Vol 3 No 2 (2024): Oktober 2024
Publisher : LKP KARYA PRIMA KURSUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62712/juribmas.v3i2.275

Badan Usaha Milik Desa (BUMDes) sebagai sebuah entitas usaha telah berusaha memanfaatkan perkembangan teknologi digital untuk memasarkan produknya. Permasalahan yang banyak ditemui pada BUMDes adalah konten promosi yang dibuat masih minim dan belum menarik target pasar dan konsumen potensial. Begitu pula yang terjadi di BUMDes Mitra Usaha Desa Cikakak Kabupaten Banyumas yang mengelola sebuah desa wisata. Permasalahannya bahwa mitra memiliki keterbatasan pembuatan konten promosi yang menarik karena keterbatasan pengetahuan, kemampuan dan peralatan pendukung yang belum memadai untuk pengambilan foto produk wisatanya. Pengabdian ini bertujuan untuk memberikan pengetahuan dan keahlian kepada pengelola BUMDes tentang pentingnya menciptakan dan memvisualisasikan produk wisatanya melalui pelatihan pembuatan foto produk wisata. Metode yang digunakan dalam pengabdian ini adalah dengan pelatihan dan pendampingan. Peserta yang dilibatkan adalah para pengurus BUMDes Mitra Usaha, Desa Cikakak. Jumlah peserta yang mengikuti sebanyak 5 orang. Evaluasi kegiatan dilakukan dengan memberikan pertanyaan secara langsung di awal kegiatan dan di akhir kegiatan dalam bentuk deep interview dan membandingkan hasil praktik foto produk sebelum dan sesudah pelatihan. Berdasarkan hasil evaluasi didapatkan peningkatan pengetahuan tentang foto produk serta peningkatan keterampilan dalam pengambilan dan penyuntingan foto

PEMBENTUKAN KOPERASI USAHA MERUPAKAN SOLUSI BAGI PENGEMBANGAN UMKM Fitrijati, Krisnhoe Rachmi; Widianingsih, Rini; Purwati, Atiek Sri; Pratiwi, Umi; Ulfa, Permata; Suparlinah, Irianing; Sunarmo, Agus
Jurnal Pengabdian Bisnis dan Akuntansi Vol 3 No 1 (2024): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2024.3.01.12957

Business cooperatives are a form of cooperative that focuses on developing small and medium enterprises (MSMEs). This type of cooperative plays an important role in supporting local economic growth and community empowerment. One of the business entities supporting the Indonesian economy is a cooperative. Now cooperatives do not only focus on the financial sector such as savings and loan cooperatives, but cooperatives must start moving in real sectors such as consumer, producer, service and marketing cooperatives. Real sector cooperatives focus on economic activities that produce goods or services that can be consumed or used by their members or the general public. The problems currently faced are limited resources, weak governance, and limited access to technology. The government and other stakeholders need to continue to strive to increase the capacity of cooperatives and create a conducive environment for MSMEs. The solution to overcome this problem is by providing outreach to business actors and the community as well as adequate support, business cooperatives can become effective strategic partners in encouraging

Enhancing The 6Cs as 21st Century Skills Among Higher Education Students Through An Entrepreneurial Project Learning Khotimah, Sofiatul; Bambang, Bambang; Purwati, Atiek Sri; Aysi, Siti Aenandari Hadatul
Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Vol 10, No 4 (2024): December
Publisher : Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jk.v10i4.13117

The purpose of this study is to examine the impact of enhancing 21st-century skills, specifically the 6Cs (critical thinking, collaboration, communication, creativity, citizenship, and character), through project-based entrepreneurship learning. The research utilized a quantitative approach by surveying with questionnaires on two different class groups. The sample in this study consists of undergraduate students from the Faculty of Economics and Business at Universitas Jenderal Soedirman, selected through a random sampling technique comprising 104 students. The data were analyzed using SPSS 27 software, including the stages of classical assumption testing and an Independent Sample T-Test. The results indicate that the implementation of project-based entrepreneurship learning has a significant impact on enhancing 6C skills among students. Statistical tests indicate a significant difference between the group participating in entrepreneurship PjBL and the group that did not, with the average 6C skills being higher in the PjBL group. The integration of project-based entrepreneurship learning into the higher education curriculum is recommended to further develop 6C skills among students.

PENERAPAN SISTEM INFORMASI BERBASIS WEBSITE DI BANARAN KELURAHAN PASIR KIDUL KECAMATAN PURWOKERTO BARAT Cahyaningsih, Dwi; Rokhayati, Hijroh; Ulfah, Permata; Purwati, Atiek Sri
Jurnal Pengabdian Bisnis dan Akuntansi Vol 3 No 2 (2024): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2024.3.02.15014

Banaran is a small area in Pasir Kidul Village, West Purwokerto, Banyumas. Banaran as a typical Banyumas Bandol crafts center is in danger of losing its distinctive characteristics. This makes information related to Bandol Banaran crafts increasingly difficult to find even in the Bandol Banaran crafts center. The website is present as a solution to become an information center for Bandol Banaran crafts. The presence of the Website allows Bandol Banaran crafts to be reached by a wider community. The website provides complete information related to the history of Bandol Banaran crafts, Bandol products, Bandol craft preservation communities, information on Bandol craft preservation activities, as well as product order contact information that can be accessed by the wider community easily and quickly. Information data was obtained through in-depth interview techniques with local craftsmen and cultural experts. The beauty and uniqueness of Bandol crafts are displayed online so that the website can be an information center as well as a promotional tool for Bandol Banaran craft MSMEs. This is expected to help restore the glory of Banaran Bandol crafts and improve its preservation.

Co-Authors Adi Wiratno, Adi Arofah, Triani Aulia Bella Marinda Aysi, Siti Aenandari Hadatul Bagaskara, Muhammad Bambang Agus Pramuka Bambang Agus Pramuka Bambang Bambang Dwi Cahyaningsih Dwitia, Syahsa Permata Permata Edy Pamungkas Eko Suyono Farianti, Rizki Firmansyah * Fitrijati, Krisnhoe Rachmi Hasanah9, Uswatun Hijroh Rokhayati, Hijroh Irianing Suparlinah Krishnoe Rachmi Fitrijati Krisnhoe Rachmi Fitrijati Kurniawan Dwi Saputra Muhammad Taufiq Mulyadi Mulyadi Nurcahyani Nurcahyani Nurul Amaliah Zamri Permata Ulfah, Permata Prayoga, Ichwan Gusti Pretisila Kartika Putri Ratu Ayu Sri Wulandari Resha Monica Putri Rini Widianingsih Rini Widianingsih, Rini Rio Pradana, Priananda Sanditya Rizki Farianti Roni Budianto Shidqi Kurnia Siska Anggraeni Larasati Siti Maghfiroh Siti Zulaikha Sofiatul Khotimah, Sofiatul Sudjono Sudjono Sudjono Sudjono, Sudjono Sudjono, Sudjono Sugiarto S Sugiarto Sugiarto Sunarmo, Agus Suparlinah, Irianing Syahsa Permata Dwitia Syaiful Azhar Taufik Hidayat TRI SUTRISNO Ulfa, Permata Ulfah, Pemata Umi Pratiwi Umi Pratiwi, Umi Urbaningtyas, Laela Novita Uswahtun Hasanah Viviana Mayasari Wita Ramadhanti Wita Ramadhanti Wuladari MA, Ratu Ayu Sri Yanuar E. Restianto Zamri, Nurul Amaliah Zamri, Nurul Amaliah

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