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All Journal Jurnal Akuntansi Multiparadigma Jati: Jurnal Akuntansi Terapan Indonesia JIA (Jurnal Ilmiah Akuntansi) Journal of Information System, Applied, Management, Accounting and Research Indonesian Community Journal Capacitarea : Jurnal Pengabdian Kepada Masyarakat
Eka Wirajuang Daurrohmah
Universitas Terbuka
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Public Health Social Sciences Other

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Bribery in Government Agency: A Phenomenological Study Eka Wirajuang Daurrohmah; Dekar Urumsah
Jurnal Ilmiah Akuntansi Vol 6 No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.34951

Abstract

 The bribery case in Indonesia has always been sticking out all the time. In the last ten years, bribery has always been the most cases handled by the KPK. This phenomenon often sticks out, and the lack of research on the detection of bribery has attracted researchers to research and explore the detection of bribery in government agencies. This study used a qualitative method with a phenomenological approach and data analysis assisted by the Nvivo software. Based on the results of this research, every people have the right to detect bribery, but this right is limited, and not all have the ability. The perpetrators of bribery can come from internal and external organizations. There is a stimulant for the perpetrator to commit bribery which is also stated in the fraud pentagon theory. The results of this study are expected to contribute to auditors in conducting forensic audits and investigations and organizations in making policies related to anti-fraud policies. It is hoped that future research can expand the research construct on the detection of bribery.
PRAKTIK PENCEGAHAN ACCOUNTING FRAUD PADA PENGELOLAAN UNIT USAHA MILIK DESA Eka Wirajuang Daurrohmah; Ulul Hidayah; Hendrian Hendrian
Jurnal Akuntansi Multiparadigma Vol 13, No 2 (2022): Jurnal Akuntansi Multiparadigma (Agustus 2022 - Desember 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.2.28

Abstract

Abstrak – Praktik Pencegahan Accounting Fraud pada Pengelolaan Unit Usaha Milik DesaTujuan Utama – Penelitian ini bertujuan mengeksplorasi praktik pencegahan accounting fraud di unit usaha milik desa.Metode – Metode yang digunakan adalah deskriptif kualitatif. Adapun beberapa pengurus unit usaha milik desa menjadi informan utama.Temuan Utama - Fokus pengelolaan unit usaha milik desa saat ini adalah peningkatan laba sehingga pencegahan accounting fraud belum menjadi fokus utama. Walaupun demikian, pencegahan accounting fraud telah dilakukan secara tidak tertulis. Pencegahan yang dilakukan meliputi budaya kerja, penghilangan peluang, dan assessment laporan keuangan.Implikasi Teori dan Kebijakan - Budaya kerja, penghilangan peluang dan assessment laporan keuangan dapat menjadi pencegah terjadinya accounting fraud, terlebih jika hal ini dikuatkan dalam aturan tertulis. Pengelola unit usaha milik desa perlu membuat standar operasional prosedur dalam aktivitasnya.Kebaruan Penelitian – Penelitian ini mengeksplorasi pelaksanaan pencegahan accounting fraud pada unit usaha milik desa. Abstract – The Accounting Fraud Prevention Practices in Village Business Unit ManagementMain Purpose – This study aims to explore the practice of preventing accounting fraud in village-owned business units.Method - The method used is descriptive qualitative. Meanwhile, several village-owned business unit managers became the primary informants.Main Findings - The current focus of managing village-owned business units is to increase profits so that prevention of accounting fraud has not become the main focus. However, the prevention of accounting fraud has been carried out unwritten. Prevention includes work culture, missed opportunities, and assessment of financial statements.Theory and Practical Implications -Work culture, eliminating opportunities, and assessing financial statements can prevent accounting fraud, especially if this is confirmed in written rules. The administrator of village-owned business units need to make standard operating procedures in their activities.Novelty – This study explores the implementation of accounting fraud prevention in village-owned business units.
PERANCANGAN TAMAN BELAJAR ONLINE TERBUKA DI BUKIT PAMULANG INDAH RW 09/013 Eka Wirajuang Daurrohmah; Hendrian Hendrian; Nindya Farah Dwi Puspitasari; Anton Robiansyah
CAPACITAREA : Jurnal Pengabdian kepada Masyarakat Vol 2 No 01 (2022)
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.487 KB) | DOI: 10.35814/capacitarea.2022.002.01.01

Abstract

ABSTRAK Perancangan taman belajar online terbuka ini bertujuan untuk memudahkan warga di Bukit Pamulang Indah (BPI) RW 09/013 dalam berkumpul dengan menyediakan kegiatan belajar online sehingga dapat menambah pengetahuan. Kegiatan perancangan dilakukan untuk memudahkan kegiatan warga di BPI yang suka berkumpul dengan memberikan kegiatan tambahan ilmu melalui media online. Ilmu yang ditawarkan antara lain belajar tentang manajemen keuangan keluarga, wirausaha dan hidroponik. Hasil yang ditargetkan dari kegiatan ini antara lain terjadinya interaksi sosial dengan kegiatan yang bermanfaat dan peningkatan pengetahuan berdasarkan pembelajaran yang dipilih. Perancangan taman belajar online terbuka merupakan kegiatan yang sangat dibutuhkan warga dalam meningkatkan pengetahuannya dengan memanfaatkan internet. Perancangan taman belajar online terbuka memberikan kontribusi bagi peningkatan pengetahuan bagi masyarakat khususnya warga BPI. ABSTRACT The design of an open online learning park aims to facilitate residents in Bukit Pamulang Indah (BPI) RW 09/013 in gathering by providing online learning activities so they can increase their knowledge. Design activities are carried out to facilitate the activities of resident in BPI who like to gather by providing additional knowledge activities through online media. The knowledge offered include learning about family financial management, entrepreneurship and hydroponics. The results targeted by this activity include the occurrence of social interaction with useful activities and increasing knowledge based on the selected learning. The design of an open online learning park is an activity that is needed by the resident in increasing their knowledge by utilizing internet. The design of an open online learning park contributes to increasing knowledge for the community, especially BPI residents.
Peningkatan Kemampuan Menghitung BEP dan Pemasaran Melalui E-Commerce pada Usaha ”Aprilla Puding and Cake” Anton Robiansyah; Eka Wirajuang Daurrohmah; Pesi Suryani; Selly Anastassia Amellia Kharis; Edward Zubir
I-Com: Indonesian Community Journal Vol 3 No 1 (2023): I-Com: Indonesian Community Journal (Maret 2023)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.011 KB) | DOI: 10.33379/icom.v3i1.2227

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan mahasiswa dalam menghitung Break Event Point (BEP) dan cara memasarkan produk melalui marketplace. Kegiatan dilaksanakan melalui pelatihan dan pendampingan, tahap pertama dilakukan pelatihan menghitung Break Event Point (BEP) dan penyusunan laporan keuangan, pelatihan membuat packaging atau kemasan yang menarik, dan pelatihan pemasaran produk melalui e-commerce. Tahap kedua dilakukan pendampingan perhitungan BEP dan pembuatan packaging yang menarik. Setelah mengikuti kegiatan ini diharapkan mitra dapat menghitung BEP produknya dengan tepat, mampu membuat packaging yang menarik dan mampu memasarkan produknya melalui marketplace sehingga dapat meningkatkan penjualan produk. Mitra dalam kegiatan pengabdian ini adalah unit UMKM milik mahasiswa Jurusan Akuntansi UPBJJ-UT Jakarta yang bernama Isnaini Ulfa Aprilla dengan nama usaha “Aprilla Pudding  and Cake”. Luaran yang yang diharapkan dari kegiatan PkM ini adalah adanya peningkatan omset penjualan, kualitas packaging produk dan kemampuan marketing mitra.
Comprehensive Model of Bankruptcy and Forensic Accounting Eka Wirajuang Daurrohmah; Ali Riza; Pesi Suryani; Dekar Urumsah
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 5, No 1: March 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v5i1.12985

Abstract

Going concern is an assumption of company establishment but some companies go bankrupt. Fraud can be a cause of bankruptcy, used to hide bankruptcy, and can occur due to bankruptcy. Potential fraud can occur in every main activity of a curator in resolving bankruptcy cases so the curator requires forensic accounting. The purpose of this study was to determine the importance of forensic accounting in bankruptcy cases resolved by a curator and exploring the model of the relationship between bankruptcy and forensic accounting. This study used a qualitative approach with semi-structured interviews. The respondents’ criteria were curators who had practiced for at least three years and had experiences in resolving bankruptcy assets. The data analysis was a content analysis, namely a relational analysis, with software Nvivo 11. The results of this study showed that, in carrying out their duties, there are obstacles that are commonly encountered by currators. Forensic accounting is important and helpful for curators’ work, especially related to fraud or verification of the accuracy of bankruptcy asset transactions and the process of valuing bankruptcy assets. However, not all curators understand forensic accounting
QUALITY COST ANALYSIS FOR THE IMPROVEMENT OF DENIM FABRIC QUALITY Annisa Novianti; Eka Wirajuang Daurrohmah
JISAMAR (Journal of Information System, Applied, Management, Accounting and Research) Vol 7 No 3 (2023): JISAMAR (Agustus 2023)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v7i3.1126

Abstract

Business competition in the economic industry encompasses both price and quality competition. Competitive advantage can be achieved when a company produces quality products at an appropriate price. This study aims to determine the extent to which PT X has implemented quality control to win the competition in the economic industry through the application of quality costs. The research method used in this study is descriptive research with a quantitative approach. Based on the research results, appraisal costs have the largest proportion, accounting for 87.58%, prevention costs are in second place with a percentage of 11.93%, and internal failure costs are the lowest with a percentage of 0.49%. The total quality costs generated meet the maximum standards, both according to the rule of thumb of 2.4% and the maximum company standard of 1% per division, which is 0.593%. This indicates that the quality control of PT X is well established, but the company needs to increase prevention costs, especially for training and education expenses, as well as machine calibration costs, in order to produce quality fabric and reduce defective products to a level of 0. This way, the company can achieve production efficiency.
The Analysis of Fraud in Perspective of Fraud Pentagon Theory: An Empirical Study in Indonesia Heriyanni Mashitoh; Eka Wirajuang Daurrohmah; Dedi Iskandar Inan; Antares Firman
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 2: October 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i2.18765

Abstract

This study aims to delve into the primary causes of fraud, focusing on the fraud pentagon theory that encompasses all types of fraud in both the public and private sectors particularly in Indonesia. Using a qualitative phenomenological descriptive method, this study seeks to gain deep insights into individual subjective experiences, especially from the perspective of forensic auditors. These auditors are not only experts in investigating fraud but are also skilled in analyzing financial data, evaluating internal controls, and formulating recommendations based on their investigations. This research employs a semi-structured interview approach and involves 11 forensic auditors with CFE or CFrA certifications from both AUI of BPK and the ACFE Indonesian chapter. Through this analysis, the study offers a unique contribution to the literature by highlighting region-specific cultural and social dynamics, such as the profound reliance on religious-based justifications or political affiliations, adding complexity to the understanding of fraud in Indonesia.
Co-Authors Ali Riza Annisa Novianti Antares Firman Dedi Iskandar Inan Dekar Urumsah Edward Zubir Hendrian Hendrian Heriyanni Mashitoh Nindya Farah Dwi Puspitasari Pesi Suryani Robiansyah, Anton Selly Anastassia Amellia Kharis Ulul Hidayah