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All Journal BJRM (Bongaya Journal of Research in Management) Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat EKONOMIKA45 Jurnal Riset Akuntansi dan Auditing
Herman Darwis
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENGARUH POLA PIKIR AUDITOR DAN KONDISI RISIKO FRAUD TERHADAP PENILAIAN RISIKO FRAUD (Studi Eksperimen Pada Mahasiswa Akuntansi Universitas Khairun) Herman Darwis; Nurdin Nurdin; Rahma Marjanputri
Jurnal Ilmiah Akuntansi Peradaban Vol 4 No 1 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v4i1.5160

Abstract

ABSTRAKPenelitian ini bertujuan untuk membuktikan adanya perbedaan antara pola pikir auditor dengan tugas audit investigasi dan auditor dengan tugas auditor general dalam penilaian risiko fraud, perbedaan penilaian risiko fraud auditor pada kondisi risiko fraud tinggi dan risiko fraud rendah, dan interaksi pola pikir auditor dengan kondisi risiko fraud terhadap penilaian risiko fraud. Jumlah responden yang digunakan sebanyak 167 orang yang dimanipulasi sebagai auditor. Pengujian hipotesis menggunakan two-way ANOVA.            Hasil penelitian membuktikan terdapat perbedaan pola pikir auditor dengan tugas audit investigasi dan auditor dengan tugas general dalam menilai risiko fraud, terdapat perbedaan penilaian risiko fraud oleh auditor pada kondisi tinggi dan rendah, serta terdapat interaksi pola pikir auditor dengan kondisi risiko fraud terhadap penilaian risiko fraud.Kata Kunci: Fraud dan Pola Pikir Auditor ABSTRACTThis research puspose to prove the different beetween auditor mindset with fraud audit tasks and auditor with general tasks auditor to fraud risk assesment, the different of fraud auditor risk assesment on high fraud risk and low fraud risk, and auditor mindset interaction with fraud risk condition to fraud risk assesment. Totally 167 respondents. Participants totaly 167 students, and manipulated into auditors. Hypothesis test used two way ANOVA. Research result proves there is a difference auditor mindset with fraud audit task and auditor with general task in assesesment fraud risk, and there is an auditor mindset interaction with fraud risk condition to fraud risk assesment.Key Words: Fraud and Auditor Mindsets
PENGARUH FLEKSIBILITAS AKUNTANSI, TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN DAN RISIKO LITIGASI TERHADAP REAL EARNING MANAGEMENT DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI Herman Darwis; Suriana Ar Mahdi; Fitriana Dewi Maksud
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 1 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i1.14470

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh fleksibilitas akuntansi, tingkat pengungkapan laporan keuangan dan risiko litigasi terhadap real earning management, serta melihat pengaruh kualitas audit terhadap hubungan antara fleksibilitas akuntansi, tingkat pengungkapan laporan keuangan dan risiko litigasi dengan real earning management. Penelitian ini dilakukan pada Bursa Efek Indonesia dengan jumlah populasi sebanyak 156 perusahaan manufaktur. Teknik pengambilan sampel menggunakan metode purposive sampling, dengan jumlah sampel 42 perusahaan. Teknik analisis data menggunakan analisis SEM dengan bantuan AMOS versi 22. Hasil penelitian ini menunjukkan bahwa fleksibilitas akuntansi, tingkat pengungkapan laporan keuangan dan risiko litigasi tidak berpengaruh terhadap real earning management, serta kualitas audit tidak berpengaruh terhadap hubungan antara fleksibilitas akuntansi, tingkat pengungkapan laporan keuangan dan risiko litigasi dengan real earning management.Kata Kunci:            Fleksibilitas Akuntansi, Tingkat Pengungkapan Laporan Keuangan, Risko Litigasi, Real Earning Management, Kualitas Audit.ABSTRACTThis research purpose to examine influence of accounting flexibility, level of disclosure of financial statement and litigation risk to real earning management, this research also explore the role of audit quality to the relationship between accounting flexibility, level of disclosure of financial statement and litigation risk to real earning management. This research is done at the Indonesia Stock Exchange with population of 156 of manufacturing companies. The technical of sample taken by using the purposive sampling method, with 42 sample companies. The technique of data analysis use the SEM analysis with the aid of AMOS version 22. Result of this research show that accounting flexibility, level of disclosure of financial statement and litigation risk does not influence to real earning management, and also audit quality does not influence to the relationship between accounting flexibility, level of disclosure of financial statement and litigation risk to real earning management.Keywords:  Accounting Flexibility, Level of Disclosure of Financial Statement, Litigation Risk, Real Earning Management, Audit Quality.
PENGARUH KOMPETENSI APARATUR DESAN DAN WISTLEBLOWING SUSTEM TERHADAP PENCEGAHAN FRAUD, DENGAN KECERDASAN SPRITUAL SEBAGAI VARIABEL MODERASI (STUDI PADA APARAT PEMERINTAH DESA KECAMATAN JAILOLO KABUPATEN HALMAHERA BARAT) Suriana AR Mahdi; Herman Darwis
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i2.19937

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis; Kompetensi Aparatur Desa dan Wistleblowing System terhadap Pencegahan Fraud dalam pengelolaan Anggaran Dana Desa. interaksi Kecerdasan Spiritual terhadap Kompetensi Apartur Desa dan Wistleblowing System terhadap Pencegahan Fraud dalam pengelolaan Anggaran Dana Desa. Penelitian ini merupakan penelitian empiris dengan menggunakan teknik purposive sampling. Analisis data menggunakan analisis regresi berganda Moderated Regression Analysis (MRA).Hasil Penelitian menunjukan bahwa secara parsial, Kompetensi Aparatur Desa tidak berpengaruh terhadap Pencehagan Fraud, Sedangkan Washblowir berpengaruh terhadap Pencegahan Fraud. Untuk Variabel Moderasi menunjukan bahwa Kesadaran Spiritual dapat memoderasi Kompetensi aparatur terhadap Pencegahan Fraud, namun Kesadaran Spriritual tidak memoderasi Washblowir System terhadap Pencegahan Fraud.Kata Kunci: Kompetensi, Wistleblowing, Kecerdasan Spiritual, dan Dana Desa. This study aims to test and analyze; Competence of Village Apparatus and Wistleblowing System on Fraud Prevention in managing the Village Fund Budget. the interaction of Spiritual Intelligence on the Competence of Village Apartments and the Wistleblowing System on Fraud Prevention in the management of the Village Fund Budget. This research is an empirical study using purposive sampling technique. Data analysis used multiple regression analysis Moderated Regression Analysis (MRA).The results showed that partially, Village Apparatus Competence had no effect on Pencehagan Fraud, while Washblowir had an effect on Fraud Prevention. For the Moderation Variable it shows that Spiritual Awareness can moderate the competence of the apparatus against Fraud Prevention, but Spiritual Awareness does not moderate the Washblowir System towards Fraud Prevention.Keywords: Competence, Wistleblowing, Spiritual Intelligence, and Village Fund.
Determinan Manajemen Laba (Studi Empiris di Bursa Efek Indonesia) Saferiya, Vini; Herman Darwis; Zainuddin
Jurnal Riset Akuntansi dan Auditing Vol 11 No 1 (2024): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v11i1.622

Abstract

Informasi laba berguna untuk mengevaluasi kinerja suatu perusahaan dan memantau tanggung jawab manajemen. Manajemen bekerja untuk meningkatkan keuntungan bagi perusahaan, pihak luar dan untuk keuntungan pribadi. Akibat dari hal itu, manajemen laba cenderung dilakukan oleh manajemen. Penelitian ini ialah pengembangan dari penelitian Wulandari & Suganda (2021). Jika sebelumnya menggunakan objek perusahaan Jakarta Islamic Index, maka perusahaan sektor manufaktur yang terdaftar di BEI periode 2018-2022 digunakan dalam penelitian ini sebagai objek selanjutnya. Selain itu, peneliti menambah variabel kepemilikan manajerial yang masih menunjukkan hasil yang inkonsisten. Penelitian ini bertujuan untuk untuk mengetahui dan menganalisis pengaruh variabel independen atas variabel dependen. Variabel independennya berupa (ukuran perusahaan, umur perusahaan, leverage, profitabilitas, ukuran dewan direksi dan kepemilikan manajerial) dan variabel dependen berupa manajemen laba. Populasi penelitian adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2022. Purposive sampling digunakan untuk memilih sampel penelitian, sehingga didapatkan 155 total observasi. Analisis regresi data panel merupakan metode uji statistik yang digunakan, sedangkan eviews 12 merupakan instrumen ujinya. Hasil yang menunjukkan terdapat pengaruh terhadap manajemen laba adalah variabel umur perusahaan dan ukuran dewan direksi. Sedangkan yang tidak berpengaruh antara lain variabel ukuran perusahaan, leverage, profitabilitas dan kepemilikan manajerial. Implikasi dari hasil penelitian ini adalah dapat digunakan untuk bahan pertimbangan bagi perusahaan terkait perkembangan kebijakan internal yang lebih ketat terkait dengan pelaporan keuangan.
Pengaruh Intellectual Capital Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Financial Distress Sebagai Variabel Intervening Asmawati Hamiruddin; Herman Darwis; Meliana Meliana
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2548

Abstract

The aim of this research is: To analyze and obtain empirical evidence of the direct and indirect influence of intellectual capital and managerial ownership on company value with financial distress as an intervening variable. The population used in this research is manufacturing companies listed on the Indonesian Stock Exchange for the 2017-2021 period. Sampling was based on purposive sampling. The type of data used in this research is qualitative data and data analysis using the EVIEWS 9 application. The methods used are panel data regression models and path analysis. The results of this research show that intellectual capital and managerial ownership have no direct or indirect influence on company value through financial distress as an intervening variable.
Pengungkapan Manajemen Risiko, Kepemilikan Manajerial Dan Kepemilikan Institusional terhadap Nilai Perusahaan Melalui Kinerja Keuangan Aprilia Indah Mlia Wati Malik; Dwi Yana Amalia Sari Fala; Herman Darwis
BJRM (Bongaya Journal of Research in Management) Vol. 7 No. 2 (2024): BJRM (Bongaya Journal of Research in Management)
Publisher : P3M STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v7i2.617

Abstract

This research aims to examine the direct influence of the variables Risk Management Disclosure, Managerial Ownership and Institutional Ownership on Company Value. And test the indirect influence of the Risk Management Disclosure, Managerial Ownership and Institutional Ownership variables on Company Value through Financial Performance in the Indonesian Banking Industry. The population in this study amounted to 47 banking industries. By using the purposive sampling method, a sample of 8 companies was obtained. The data testing methods used are Panel Data Regression Analysis and Path Analysis. The results of this research indicate that Risk Management Disclosure, Managerial Ownership and Institutional Ownership have a direct effect on Company Value. Then Disclosure of Risk Management and Institutional Ownership indirectly influences Company Value through Financial Performance in the Indonesian Banking Industry. Meanwhile, Managerial Ownership has no effect on Company Value through Financial Performance in the Indonesian banking industry.
PEMANFAATAN PEMASARAN DIGITAL PADA KOMODITAS HORTIKULTURA UNTUK MENINGKATKAN PENDAPATAN PETANI DI KABUPATEN HALMAHERA SELATAN Fatmawati Kaddas; Haris Mahmud; Khairun Annisa; Mardiyani Sidayat; Mila Fatmawati; Natal Basuki; Nurdiyanawati Djumadil; Nursamsi, Nursamsi; Syahroni, Syahroni; Herman Darwis
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 1: Juni 2025
Publisher : Bajang Institute

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

Abstract

Digital marketing of horticultural commodities can improve the economy and the welfare of the community, especially farmers. However, most farmers in South Halmahera Regency still rely on traditional marketing methods, such as direct sales to the local market or through middlemen. Therefore, service activities need to be held and packaged in a form of trainings, including training on the importance of digital marketing and also mentoring activities. The training participants in this activity were horticultural farmers who looked very enthusiastic about the training material provided, this can be seen from the beginning to the end of the activity all participants followed well. The expected output target is to increase the skills of horticultural farmers in South Halmahera Regency about digital technology in marketing their agricultural products and provide opportunities to increase the income of horticultural farmers in South Halmahera Regency
Co-Authors Aprilia Indah Mlia Wati Malik Asmawati Hamiruddin Djumadil, Nurdiyanawati Dwi Yana Amalia Sari Fala Fitriana Dewi Maksud Haris Mahmud Kaddas, Fatmawati Khairun Annisa Mardiyani Sidayat Meliana Meliana Mila Fatmawati Natal Basuki Nurdin Nurdin Nursamsi, Nursamsi Rahma Marjanputri Saferiya, Vini Suriana AR. Mahdi, Suriana AR. Syahroni Syahroni Zainuddin Zainuddin