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All Journal Jurnal Akuntansi & Auditing Indonesia Krisna: Kumpulan Riset Akuntansi ACCOUNTABILITY Future : Jurnal Manajemen dan Akuntansi Sosial Budaya Jurnal Dinamika Pengabdian (JDP) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Indonesian Tourism, Hospitality and Recreation Jurnal Ekonomika Jurnal Ekonomika Jurnal Bisnis Mahasiswa Eastasouth Journal of Positive Community Services RESTITUSI : Jurnal Riset Perpajakan Atestasi : Jurnal Ilmiah Akuntansi Value Relevance: Jurnal Akuntansi Reliability: Jurnal Ilmu Manajemen
Mursalam Salim
Universitas Yapis Papua
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences Other

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Pemediasi Pemahaman Amar Ma’ruf Nahi Mungkar: Whistleblowing System, Moral Reasoning dan Skeptisme Profesional dalam Pengungkapan Fraud Keuangan Nur Afdalia; Mursalam Salim
Value Relevance: Jurnal Akuntansi Vol. 1 No. 1 (2023): Jurnal Value Relevance
Publisher : Faculty of Business and Economics , Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/zff74t04

Abstract

Fraud merupakan penggelapan atau kecurangan yang dilakukan karena adanya peluang dan tekanan untuk melakukannya. Pengungkapan fraud keuangan dijelaskan dengan moral reasoning, integritas, auditor internal, pengendalian internal dan whistleblowing system, pengalaman dan sikap skeptisme profesional auditor.  Penelitian ini bertujuan untuk menguji pengaruh whistleblowing system terhadap pengungkapan fraud keuangan dan efek mediasi dari pemahaman Amar Ma’ruf Nahi Mungkar. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode survey. Sampel dalam penelitian ini menggunakan teknik probability sampling dengan sampel sebanyak 76 auditor pegawai BPK. Metode analisis data penelitian menggunakan analisis pemodelan persamaan struktural (SEM-PLS). Hasil penelitian ini menjelaskan pemahaman Amar Ma’ruf Nahi Mungkar berperan dalam memediasi pengaruh whistleblowing system terhadap pengungkapan fraud keuangan.
Peran Pemediasi Pengalaman Kerja terhadap Hubungan Integritas dan Kualitas Audit Kresensia Lumian Manatin; Mursalam Salim
Value Relevance: Jurnal Akuntansi Vol. 1 No. 2 (2023): Jurnal Value Relevance
Publisher : Faculty of Business and Economics , Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/2c3gvy20

Abstract

Kualitas audit sangat berguna untuk menilai manajemen, menemukan dan mencegah apabila terjadinya tindak kecurangan yang dilakukan oknum tertentu sehingga dapat menghambat dan merugikan suatu lembaga atau  perusahaan. Kualitas audit yang dihasilkan oleh seorang auditor merupakan faktor fundamental untuk pengambilan keputusan dan menjadi evaluasi terhadap kinerja organisasi. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh integritas auditor dan peran mediasi pengalaman kerja terhadap kualitas audit yang dihasilkan. Penelitian ini merupakan riset kuantitatif dengan pengumpulan data menggunakan metode survey. Sampel penelitian menggunakan 87 pegawai yang bertugas sebagai auditor di kantor Badan Pemeriksa Keuangan. Pengambilan sampel menggunakan teknik non probability sampling dan dianalisis menggunakan PLS-SEM (partial least square modeling). Metode analisis data penelitian menggunakan analisis pemodelan persamaan struktural (SEM-PLS). Hasil penelitian ini menjelaskan bahwa integritas memengaruhi kualitas audit sedangkan pengalaman kerja tidak memediasi hubungan antara integritas dan kualitas audit.
Accounting Students' Ethical Perceptions About Love of Money, Machiavellian, Idealism, and Spiritual Intelligence Ratna Pangesti; Mursalam Salim; Sahrul Ponto
Value Relevance: Jurnal Akuntansi Vol. 1 No. 3 (2023): Jurnal Value Relevance
Publisher : Faculty of Business and Economics , Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jk019c63

Abstract

A student's ethical perception of information will be determined by the level of understanding, intellectualism, and idealism as well as religious norms attached to the person. This research aims to test and analyze the factors of love of money, Machiavellianism, idealism, and spiritual intelligence on accounting students' ethical perceptions. This type of research is explanatory quantitative research using survey methods. The survey was conducted by taking a sample of 97 respondents using a non-probability sampling ( judgment) design sampling. The collected sample data was analyzed using the structured equation partial least squares (SEM-PLS) analysis method. The results of this research explain that accounting students' ethical perceptions are influenced by Machiavellian, idealism and spiritual intelligence, while the love of money does not affect accounting students' ethical perceptions.
Impact of The Russian–Ukraine War on Market Values The Food and Beverage Sub-Sector In Indonesia Ariani Patalle; Mursalam Salim
Value Relevance: Jurnal Akuntansi Vol. 2 No. 1 (2024): Jurnal Value Relevance
Publisher : Faculty of Business and Economics , Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/xwvr9q91

Abstract

The Russia - Ukraine war that occurred on February 24, 2022 has great influence serious to the global economy in the whole world. The war between the two countries is one of the suspected factors that can influence the value of shares on the capital market. Study this using daily stock price data on food and beverage sub-sector companies in Indonesia, with period observation February 2022. This research uses a purposive sampling technique with the criteria and consideration determined by the researcher so that the samples that fall within these criteria are 38 samples. Collected data using studies documentation with period observation 7 values market company 7 days before And after broke war Russia-Ukrania. Method analysis on research data uses analysis paired sample t-test. Results study find that happened war Russia-Ukrania had no impact on the change mark market company.
Kinerja Aparatur Sipil Negara: Perspektif  Disiplin Kerja dan Lingkungan Kerja Fisik Ridwan Rumasukun; Mursalam Salim
Reliability: Jurnal Ilmu Manajemen Vol. 1 No. 1 (2023): Jurnal Reliability
Publisher : Faculty of Business and Economics, Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/9hfypd47

Abstract

Kinerja Aparatur Sipil Negara (ASN) merupakan hal fundamental dalam menentukan keberhasilan bagi organisasi perangkat daerah mewujudkan visi dan misi Kepala Daerah. Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis pengaruh disiplin dan lingkungan kerja fisik terhadap kinerja ASN. Jenis penelitian yang digunakan adalah explanatory research dengan jumlah sampel sebanyak 60 orang responden melalui teknik random sampling. Data yang dikumpulkan dianalisis menggunakan analisis Pemodelan Persamaan Stuktural (SEM) Partial Least Square dengan software Smart-PLS. Hasil penelitian ini menunjukkan bahwa disiplin kerja mempunyai pengaruh terhadap kinerja Aparatur Sipil Negara, Variabel lingkungan kerja mempunyai pengaruh terhadap kinerja Aparatur Sipil Negara pada BPKAD Provinsi Papua. Nilai koefisien adjusted R² Square sebesar 0,72 menjelaskan bahwa model penelitian ini menjelaskan hubungan antara variabel disiplin kerja dan lingkungan kerja fisik terhadap kinerja sebesar 72,73% sedangkan variabel yang paling berpengaruh terhadap peningkatan kinerja pegawai adalah variabel disiplin kerja.
Moderating Environmental Uncertainty: Management Accounting Systems and Decentralization on Managerial Performance Mursalam Salim
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.2.2024.220-229

Abstract

Competition in the world of business and industry requires company managers to organize organizational systems to make them more effective and efficient. The management and decentralized accounting system implemented by the company as well as uncertain environmental conditions also have an impact on the company. This research aims to analyze the influence of management accounting systems, decentralization, and environmental uncertainty on managerial performance. The population in this research are managers at telecommunications companies in the Papua region. The sampling in this research was a non-probability sampling design with a quota sampling technique obtained using an instrument in the form of 34 questionnaires which were distributed directly. The data analysis method in this research uses Structural Equation Model (SEM)-PLS analysis. The research results show that decentralization can influence managerial performance, but the management accounting system implemented is not able to provide a significant influence on managerial performance. Meanwhile, conditions of environmental uncertainty as a moderating variable are also unable to influence the relationship between decentralization and management accounting systems on managerial performance.
Co-Authors Ahmad Rifai Rahawarin Aini , Mawadda Anwar Akbar, Mohammad Aldrin Alam, Sitti Nur Aldrin Akbar, Mohammad Amin, A. Hikmah Ayu Pratiwi Ariani Patalle Bakri, Asri Ady Balabuana, Gaspar Bao Bugis, Abu Bakar Dabamona, Samsudin Arifin Entar Sutisman Entis , Sutisna Fachrudin Taher Harnanto, Eko Yuni Idris, Muhammad Farid Karnila Ramadhani Tuharea Khorismawati, Nina Kresensia Lumian Manatin Kumaunang, Ruslan Peeso Marlindo, Indo Marten PUYO Mohammad, Aldrin Akbar Muhamad Yamin Noch Muhammad Ridhwansyah Pasolo Muhammad Yamin Noch Muthmainnah, Muthmainnah Numberi, Lita Chrysti Nur Afdalia Nur Faradila Putri Pasolo, Fahrudin Rasyid, Abdul Ratna Pangesti Ridwan Rumasukun Sahrul Ponto Septyana Prasetianingrum Sumartono, Sumartono Yaya Sonjaya Yaya Sonjaya