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All Journal Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Kewarganegaraan National Multidisciplinary Sciences Jurnal Ilmiah Akuntansi dan Keuangan
Arif Sapta Yuniarto
Universitas Ahmad Dahlan
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY PADA PERUSAHAAN DAGANG DI BURSA EFEK INDONESIA Andi Sulistiyanto; Arif Sapta Yuniarto
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 1 No. 2 (2012)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v1i2.9

Abstract

Time difference between financial statement and auditing opinion date indicates the amount of time needed in auditing settlement period. This condition can affect the punctuation of the information published and will inflence market reaction towards the lengthy information. It will also the level of uncertainly based on the published information in the auditor’s financial. Statement in which containing company’s profit information. This study aims to measure the factors which affect audit delay. They are profitability, company size, and the size of the public accountant. The population of the study is the trading companies registered in Indonesian Stock Exchange in the period 2006-2010. Sampling technique employed in this study is the purposive sampling with the total sample of 23 companies. The result of the study shows that the profitability, company size, and the size of the public accountant have significant influence towards audit delay.
PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, PENGALAMAN, DAN MOTIVASI TERHADAP AUDIT JUDGMENT, GENDER SEBAGAI VARIABEL MODERATING Noor Janah; Arif Sapta Yuniarto
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 2 No. 2 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i2.15

Abstract

This research has a purpose to understand and to analyze the influence of obedient pressure, task complexity, experience, and motivation for audit judgment with gender as moderating variable. From this research, it is able to get empirical evidence about the influence of obedient pressure, task complexity, experience, and motivation for audit judgment. Besides, this research also gives empirical evidence about the difference between man and woman in deciding audit judgment whether it correlates with several factor such as obedient pressure, task complexity, experience, and motivation. In this research, the researcher uses sample for auditors which is serve in the Public Accountant Office in DIY and Semarang. In this research, primary data is used as data, while General Linear Model (GLM) with helping IBM SPSS version 19.0 is used as analysis instrument. The result of this research is to indicate that task complexity influence for audit judgment, while obedient pressure, experience, and motivation do not influence for audit judgment. The issue about gender difference do not also moderate the influence of obedient pressure, task complexity, experience, and motivation for audit judgment.
PENGARUH LOCUS OF CONTROL, KOMITMEN PROFESI, BUDAYA ORGANISASI, KEPUASAN KERJA, SISTEM KOMPENSASI SERTA SIKAP INDEPENDENSI TERHADAP PERILAKU AUDITOR DALAM MENGHADAPI KONFLIK AUDIT Studi pada Auditor yang Bekerja di KAP Daerah Istimewa Yogyakarta dan Surakarta Mei Dewi Meliana; Arif Sapta Yuniarto
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 3 No. 1 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v3i1.30

Abstract

This research aims to determine effect of locus of control, profession commitment, organization cultural, job satisfaction, compensation system and independence attitude for auditor behavior in face on audit conflict. The analysis based on the answer of respondents who available through of questionnaire that distribute by Yogyakarta and Surakarta Public Accountant Office. Population from the auditor research who work in the Public Accountant Office were in Yogyakarta and Surakarta. The research using the purposive sampling method. Sample taken from auditor who minimal has worked during 2 years. Cronbach Alpha used to test reliability data and testdata isused kolmogorov_Smirnovnormality. Hypothesis tested by multiple regression. Result from the research revealed that there are locus of control effect, profession commitment, organization cultural, job satisfaction, compensation system, independence attitude for auditor behavior in face on audit conflict.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN Andreas Vernando; Arif Sapta Yuniarto
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 3 No. 2 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v3i2.31

Abstract

Auditor in doing a audit is responsible to evaluate whether auditee gets problem in maintainig its existence. One of its indication is auditee gets the financial distress. Therefore, if doubting a capable auditee in maintainig its existence, Auditor commonly brings out going concern audit opinion for giving signalement to investor so that investor does not make the mistake in interpretating the economic decision. The researchs with topics going-concern audit opinion have been comprehensive enough. this is seen of many variables gone into researchs model. However, researchs with topics going-concern audit opinion must be continously renewed. This is caused economy condition that is always dinamic having to research continously. This research purposed to obtain the empirical evidence of factors influencing acceptance going-concern audit opinion. This research focussed for researching manufacture sector which was listed at Indonesian stock exchange from periods 2009 until 2012 used as research sample. the result of purposive sampling method was obtained as many as 39 manufacture companies which fill up sample criterion and the tests of hypotesis use logistic regression analysis. The results of hypotesis test showed that tenure influenced acceptance of going-concern audit opinion
PENGARUH GENDER, TEKANAN KETAATAN,PENGETAHUAN, KEAHLIAN, DAN PENGALAMAN TERHADAP KUALITAS AUDIT STUDI PADA INSPEKTORAT PROVINSI DIY Felia Nawang Wulan; Arif Sapta Yuniarto
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 4 No. 2 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v4i2.159

Abstract

This study examines the influence of gender, compliance pressure, audit knowledge, expertise, and auditor experience to audit quality. The respondents in this study were auditors who worked in The Inspectorate of DIY. The number of auditor who observed in this study was 40 auditors. They came from some auditors who worked in The Inspectorate of DIY. The method of determining the sample was purposive sampling method, the data processing methods that used by researcher were the multiple regression analysis. The result shows that the gender,compliance pressure, audit knowledge, expertise, and auditor experience simultaneously and significantly to audit quality.
Dampak Pandemi Covid-19 Terhadap Pendapatan Umkm Di Jorong Ladang Laweh Provinsi Sumatera Barat Rossalina Rizti Amalia; Arif Sapta Yuniarto
National Multidisciplinary Sciences Vol. 1 No. 5 (2022): Proceedings NDAAF 2022
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.01 KB) | DOI: 10.32528/nms.v1i5.219

Abstract

Penelitian ini merupakan penelitian kualitatif yang bertujuan untuk mengetahui bagaimana dampak pandemi covid-19 terhadap pendapatan UMKM di Jorong Ladang Laweh Propinsi Sumatera Barat. Metode penelitian yang digunakan adalah metode penelitian kualitatif dengan teknik pengambilan data berupa wawancara dan observasi dengan pelaku usaha. Hasil penelitian ini menunjukkan bahwa pandemi Covid-19 memberikan dampak penurunan pendapatan pada UMKM. Disisi lainnya ada UMKM yang tidak terkena dampak dari pandemi ini. UMKM yang tidak terkena dampak pandemi ini dikarenakan beberapa UKM tersebut mempelajari lebih detail tentang e-marketing dan membuat inovasi baru seperti layanan antar pesanan
Analisis Strategi Digital Fundraising Zakat Dalam Meningkatkan Jumlah Muzakki Studi pada Lazismu Wilayah Daerah Istimewa Yogyakarta Astuti Nur Rahmawati; Arif Sapta Yuniarto
Jurnal Kewarganegaraan Vol 7 No 1 (2023): Juni 2023
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v7i1.4979

Abstract

Abstrak Penelitian ini menganalisis strategi digital fundraising dalam meningkatan penghimpunan zakat di Lazismu Wilayah DIY. Penelitian ini bertujuan adalah untuk mengetahui strategi digital fundraising zakat yang digunakan Lazismu Wilayah DIY dalam mendukung penghimpunan dana zakat dan untuk merumuskan strategi digital fundraising pada Lazismu Wilayah DIY. Penelitian ini menggunakan metode penelitian kualitatif deskriptif, dengan metode pengambilan data wawancara dan observasi. Hasil dari penelitian ini adalah strategi digital fundraising zakat yang digunakan oleh Lazismu Wilayah DIY memiliki dua metode, yaitu secara organik dan berbayar. Strategi fundraising digital, baik organik maupun berbayar, mengarahkan muzaki atau donatur ke media pembayaran langsung yaitu platform crowdfunding. Pada faktor pendorong strategi digital fundraising zakat yaitu adanya legalitas lembaga, program yang jelas, pemberdayaan mustahik, dan program lainnya yang dapat menarik muzzaki menyalurkan donasi ke Lazismu Wilayah DIY. Sedangkan faktor penghambat strategi digital fundraising zakat adalah pengetahuan tentang zakat masih kurang dan SDM yang belum optimal. Kata Kunci: Digital Fundraing, Zakat, Muzakki
Pengaruh Tingkat Pendidikan, Teknologi Informasi, Ukuran Usaha, Tingkat Pemahaman Akuntansi, dan Sosialisasi terhadap Penerapan SAK EMKM Beni Suhendra Winarso; Arif Sapta Yuniarto
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 12 No. 1 (2023): Jurnal Ilmiah Akuntansi dan Keuangan: January-June 2023
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v12i1.318

Abstract

Banyak UMKM menghadapi masalah yang disebabkan oleh rendahnya pendidikan, kurangnya pemahaman tentang teknologi informasi, kendala dalam menyusun laporan keuangan, dan kurangnya kesadaran akan pentingnya laporan keuangan yang lengkap. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi penerapan SAK EMKM dalam penyusunan laporan keuangan UMKM. Responden dalam penelitian ini adalah UKM di Daerah Istimewa Yogyakarta. Beberapa faktor yang akan diuji antara lain tingkat pendidikan, teknologi informasi, ukuran usaha, pemahaman akuntansi, dan sosialisasi SAK EMKM. Metode penelitian ini  menggunakan uji-t dengan populasi seluruh UKM yang ada di DI Yogyakarta dan jumlah sampel sebanyak 39. Hasil penelitian menunjukkan bahwa tingkat pendidikan, teknologi informasi, dan ukuran usaha tidak berpengaruh terhadap penerapan SAK EMKM. Sebaliknya variabel tingkat pemahaman akuntansi dan sosialisasi SAK EMKM berpengaruh terhadap penerapan SAK EMKM.
Co-Authors Andi Sulistiyanto Andreas Vernando Astuti Nur Rahmawati Beni Suhendra Winarso Felia Nawang Wulan Mei Dewi Meliana Noor Janah Rossalina Rizti Amalia