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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
sopian sopian
PKNSTAN
Economics, Econometrics & Finance

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STANDARISASI KOMPETENSI AHLI AKUNTANSI SEKTOR PUBLIK sopian sopian
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 1 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.988 KB) | DOI: 10.30871/jama.v4i1.1953

Abstract

The developments of technology have influenced many professional fields of work including individuals who have public sector accounting education backgrounds. With a qualitative research methodology, the results of the study concluded that standardization of competencies are required by regulations. Two level of competences are medium level (Diploma III) and Bachelor / Applied Bachelor degrees. Qualifications for a 3 year-Diploma are able to master and implement the expertise of the public sector accounting standards with the rules base approach and expertise in using SAKTI Application. Qualifications for the Bachelor / Applied level, an inherent prerequisite is the ability to operate the SAKTI application, and able to implement the expertise of the public sector accounting standards with the principles base approach.
Mengukur Akuntabilitas Dana Bantuan Operasional Sekolah sopian sopian; Asqolani Asqolani
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 1 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i1.3921

Abstract

Penyelenggaraan pendidikan dasar merupakan kewajiban pemerintah untuk mencerdaskan kehidupan bangsa. Kewajiban tersebut diwujudkan dalam bentuk penyediaan dana pendidikan melalui bantuan operasional sekolah (BOS) kepada semua sekolah tingkat SD dan SMP. Untuk mencegah penyalahgunaan dana BOS diperlukan keterbukaan dan akuntabilitas. Riset ini bertujuan menguji pengaruh kompetensi, fungsi manajemen sekolah dan teknologi informasi terhadap akuntabilitas pengelolaan dana BOS. Pengujian pengaruh didasari oleh teori strewardship, teori stakeholders dan teori legitimasi. Riset ini menggunakan metode kuantitatif dengan alat bantu analisis Partial Least Squares Structural Equation Modelling (PLS SEM). Hasil penelitian menyimpulkan bahwa kompetensi, fungsi manajemen sekolah dan teknologi informasi baik secara partial maupun secara simultan mempengaruhi secara signifikan akuntabilitas pengelolaan dana BOS. Hasil riset ini dapat dipergunakan oleh Dinas Pendidikan Kota Tangerang Selatan untuk memperkuat kompetensi bendahara sekolah, meningkatkan partisipasi manajemen sekolah dan masyarakat serta mengoptimalkan penggunaan teknologi informasi untuk mendukung pengelolaan dana BOS yang transparan dan akuntabel. Kata kunci: Akuntabilitas, Dana BOS, Kompetensi, Manajemen Sekolah, Teknologi Informasi
DETERMINAN MAHASISWA AKUNTANSI MELAKUKAN KECURANGAN AKADEMIK : STUDI LITERATUR sopian sopian; nurmala ahmar
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 7 No 1 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v7i1.5070

Abstract

Academic fraud is a growing topic for the scholars in the field of accounting study in Indonesia. Many factors can encourage individuals to commit academic fraud. This research aims to conduct a literature study based on existing research results to explore various determinant factors that can encourage accounting study program students to commit academic fraud. The results of the literature study found that the theories used by Indonesian scholars were the fraud triangle theory and the fraud diamond theory with quantitative methods. Meanwhile, international scholars use a mix of fraud triangle theory and theories from the other disciplines such as psychology, criminology and law. The methods used are quantitative, qualitative, a mix of quantitative and qualitative and experimental research methods. The results of the literature study are expected to provide ideas and initiatives for academics to develop research on the topic of academic fraud with a theoretical mix between accounting theory and other theories from psicology, criminology and law and priorities the use of various research methods such as a quantitative and qualitative method and experimental method.
The Role of External Auditors in Mediating the Relationship Between Internal Audit and Sustainable Procurement Sopian Sopian; Syanni Yustiana; Muhadi Prabowo
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 13 No. 1 (2025): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v13i1.9156

Abstract

The vulnerability of state owned enterprise ( BUMN)’s procurement of goods and services from fraud is still high despite of heavy implementation of internal control function. This research aims to examine the influence of the effectiveness of internal audit on the sustainable procurement of goods and services with the role of external auditors as moderating. This research uses a quantitative method with a survey approach to internal auditors and procurement officer within BUMN. The number of participants involved were 130 participants consisting of auditors, managers and procurement experts in BUMN. PLS SEM software was utilized to analyze the survey results. The research finds that the competence and the independence of internal audit and management support with the effectiveness of internal audit as a mediating variable and the role of external auditors as a moderating variables are able to influence the sustainable procurement of goods and services within the BUMN
Co-Authors Asqolani Asqolani Muhadi Prabowo Nurmala Ahmar Syanni Yustiana