Article Per Year (5 Year)
p-Index From 2020 - 2025
5.119
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN AUDITING Sosiohumaniora PENELITIAN DAN KARYA ILMIAH PROSIDING SEMINAR NASIONAL CENDEKIAWAN JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal ASET (Akuntansi Riset) Jati: Jurnal Akuntansi Terapan Indonesia SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Prosiding Seminar Nasional Pakar International Journal of Supply Chain Management Jurnal Doktor Manajemen (JDM) International Conference of ASEAN Prespective and Policy (ICAP) Jurnal Ilmiah Akuntansi Rahmaniyah Syntax Idea Dinasti International Journal of Management Science Ilomata International Journal of Tax and Accounting Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi dan Governance International Journal of Science and Society (IJSOC) JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Jurnal Riset Perbankan, Manajemen dan Akuntansi The South East Asian Journal of Management Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi dan Akuntansi JIAR
Haryono Umar
Perbanas Institute
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 52 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 52 Documents
Search

 1   2   3   4   5 
THE DETERMINANT FRAUD PREVENTION OF QUALITY LOCAL GOVERNMENT’S FINANCIAL REPORT Umar, Haryono; Indriani, Agustina; Purba, Rahima Br.
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 1 (2019): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (866.9 KB) | DOI: 10.31289/jab.v5i1.2310

Abstract

This study empirically aims to analyze the influence of government internal control system and internal monitoring on fraud prevention and its implications on the quality of local financial statements. The data in this study were 89 respondents of local government officials in the city of Bogor and Depok. The methodology using multiple linear regression analysis. The results of the study showed the internal control system positively affects fraud prevention, on the other hand the internal monitoring has no effect on fraud prevention. Fraud prevention has a positive effect on the quality of financial statements. While the government internal control system has a negative effect, the internal monitoring has a positive effect on the quality of local financial report. Government internal control system indirectly affects the quality of local financial statements through fraud prevention, whereas the internal control directly affects the quality of local financial statements through fraud prevention. The result also indicate the fraud prevention has a greater impact on the quality of local financial statements. Internal control system might be minimized fraud and possibility of error. It indicates that fraud prevention support the quality of local financial reporting.
PENGAWASAN UNTUK PEMBERANTASAN KORUPSI Umar, Haryono
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 2, Tahun 2012
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.197 KB) | DOI: 10.14710/jaa.8.2.109-122

Abstract

The role of control is vital in ensuring the proper financial and performance accountabilityreport. Control is the systematic effort to set performance standards with planning objectives, todesign information feedback systems, to compare actual performance with these predeterminedstandard, to determine whether there are any deviations and to measure their significance, and totake any action required to assure that all corporate resources are being used in the effective andefficient way possible in achieving corporate objective. Auditing is a tool for implementingcontrol. Auditing is a systematic process of objectively obtaining and evaluating evidenceregarding assertations about economic actions and events to ascertain the degree ofcorrespondence between these assertations and established criteria and communicating theresults to interested users. Audit is an examination that provides an objective and constructiveassessment of the extent to which financial, human and physical resources are managed with dueregard to economy, efficiency and effectiveness; and accountability relationships are reasonableserved. Audit contributes in corruption combat strategy. State losses could be found out byimplementing an effective audit such as forensic audit, investigative audit or other types ofauditing. Corruption is “the misuse of public office for private gain.” As such, it involves theimproper and unlawful behavior of public-service officials, both politicians and civil servants,whose positions create opportunities for the diversion of money and assets from government tothem and their accomplices. One of corruption example is fraud. fraudulent financial reporting asintentional or reckless conduct, whether act or omission, that results in materially misleadingfinancial statements. Auditor should find out and report this criminal activities as told by theauditing standards. This paper analyzes the audit role in combating corruption in Indonesia.
THE DETERMINANT FRAUD PREVENTION OF QUALITY LOCAL GOVERNMENT’S FINANCIAL REPORT Haryono Umar; Agustina Indriani; Rahima Br. Purba
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 1 (2019): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i1.2310

Abstract

This study empirically aims to analyze the influence of government internal control system and internal monitoring on fraud prevention and its implications on the quality of local financial statements. The data in this study were 89 respondents of local government officials in the city of Bogor and Depok. The methodology using multiple linear regression analysis. The results of the study showed the internal control system positively affects fraud prevention, on the other hand the internal monitoring has no effect on fraud prevention. Fraud prevention has a positive effect on the quality of financial statements. While the government internal control system has a negative effect, the internal monitoring has a positive effect on the quality of local financial report. Government internal control system indirectly affects the quality of local financial statements through fraud prevention, whereas the internal control directly affects the quality of local financial statements through fraud prevention. The result also indicate the fraud prevention has a greater impact on the quality of local financial statements. Internal control system might be minimized fraud and possibility of error. It indicates that fraud prevention support the quality of local financial reporting.
Asean: Handling Disruptions and Combating Corruption Haryono Umar
International Conference of ASEAN Prespective and Policy (ICAP) Vol 1 No 1 (2018): INTERNATIONAL CONFERENCE OF ASEAN PERSPECTIVE AND POLICY (ICAP)
Publisher : International Conference of ASEAN Prespective and Policy (ICAP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.198 KB)

Abstract

This paper discusses the resilience of ASEAN member countries facing some obstacles to achieve common success. Various multilateral cooperation in the economic, political, legal, and others were implemented for achieving the goals. The revolution of industrial 4.0 which is characterized by super computers and robotics is just arrived. The implementation of industry 4.0has caused a disruption era as one of the exponential growth as elements. This disruption era became a night mare to the parties who are not able to transform and adapt to the change. The challenges facing ASEAN are not just technology, but also Trans national crime and Transorganized crime (TNC and TOC) such as corruption and money laundering. ASEAN member countries have agreed to face the disruption era and industry 4.0 by promoting the manufacturing sector as a superior product. Meanwhile, related to the prevention and eradication of corruption, ASEAN member countries agreed to prepare a mutual legal assistance (MLA). The importance of MLA because of the increasing sophistication of crime TNC and TOC but indeed there are difference legal practices among the ASEAN countries. There have been many forms of cooperation carried out both with regard to extradition, sharing information and knowledge, as well as litigation support.
PENGUJIAN EMPIRIS BAGAIMANA KUALITAS SISTEM INFORMASI AKUNTANSI YANG DIPENGARUHI OLEH ETIKA ORGANISASI BERIMPLIKASI TERHADAP KUALITAS INFORMASI AKUNTANSI Lesi Hertati; Azhar Susanto; Wahyudin Zarkasyi; Harry Suharman; Haryono Umar
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 3 No 1 (2019): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Sekolah Tinggi Ilmu Ekonomi Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.736 KB) | DOI: 10.51877/jiar.v3i1.95

Abstract

Accounting Information System is one of the most important parts in an organization. Function Organizational ethics is very influential on accounting information systems will produce accounting information needed by managers and non-managers of an organization as a basis for the decision making process in carrying out its functions or duties. The functions and tasks of managers or non-managers of related units within an organization vary greatly depending on the type of organization, the sections and levels that exist within the organization. The functions and tasks of managers or non-managers differ because the different levels and sections that cause the information needs of managers and non-managers are to support different functions and tasks. The difference in information requirements will lead to different data that must be entered and the accounting information system format used. Reality states that many accounting information systems in various state-owned enterprises have a variety of problems including problems of integration, ease of use, ease of access, ease of adaptation to changing conditions and the ability to produce accounting information as needed. The purpose of this study was to determine how much influence the organization's ethics has on the quality of accounting information systems and their implications for the quality of management accounting information. This method is descriptive and verification method, and the analysis tool is SEM Lisrel modeling. The results showed that user ethics significantly influence the quality of accounting information systems and their implications for the quality of accounting information.
PERAN AKUNTAN DALAM PEMBERANTASAN KORUPSI Haryono Umar
Sosiohumaniora Vol 13, No 1 (2011): SOSIOHUMANIORA, MARET 2011
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sosiohumaniora.v13i1.5465

Abstract

Peran akuntan sangat penting dalam memastikan laporan pertanggungjawaban keuangan dan kinerja yang tepat dengan menerapkan fungsi kontrol. Akuntansi adalah proses mengkomunikasikan informasi keuangan mengenai suatu badan usaha kepada pengguna seperti pemegang saham dan manajer. Komunikasi umumnya dalam bentuk laporan keuangan yang menunjukkan dalam bentuk uang sumber daya ekonomi di bawah kendali manajemen; seni terletak dalam memilih informasi yang relevan kepada pengguna dan dapat diandalkan. Akuntansi adalah proses pencatatan, klasifikasi, dan meringkas secara signifikan dan dalam bentuk uang, transaksi dan peristiwa yang, setidaknya untuk sebagian, karakter keuangan, dan menafsirkan hasil daripadanya. Informasi yang diberikan oleh akuntan dapat bertukar proses pengambilan keputusan. Informasi ini diperlukan untuk menerapkan sistem pemerintahan di suatu organisasi. Penerapan sistem pemerintahan adalah praktik yang baik untuk mencegah korupsi. Pemerintahan adalah sistem nilai, kebijakan dan institusi dimana masyarakat mengelola urusan ekonomi, politik dan sosial melalui interaksi di dalam dan di antara masyarakat, negara sipil dan sektor swasta. Ini adalah cara masyarakat mengorganisasi dirinya sendiri untuk membuat dan melaksanakan keputusan-mencapai kesepakatan pengertian, saling dan tindakan. Ini terdiri dari mekanisme dan proses bagi warga dan kelompok untuk mengartikulasikan kepentingan mereka, menengahi perbedaan mereka dan melaksanakan hak hukum dan kewajiban mereka. Ini adalah aturan, lembaga dan praktek-praktek yang menetapkan batas-batas dan memberikan insentif bagi individu, organisasi dan perusahaan. Pemerintahan, termasuk dimensi sosial, politik dan ekonomi, beroperasi pada setiap tingkat perusahaan manusia, baik itu rumah tangga, desa, kota, negara, kawasan, atau dunia ". Audit memberikan kontribusi dalam strategi memerangi korupsi. kerugian Negara dapat ditemukan oleh penerapan audit yang efektif seperti audit forensik, audit investigatif atau audit jenis lainnya. Korupsi adalah "penyalahgunaan jabatan publik untuk keuntungan pribadi." Karena itu, ia melibatkan perilaku yang tidak tepat dan tidak sah pejabat publik-pelayanan, baik politisi dan pegawai negeri sipil, yang posisinya menciptakan peluang bagi pengalihan uang dan aset dari pemerintah untuk diri mereka sendiri dan mereka kaki. Salah satu contoh korupsi adalah penipuan. pelaporan keuangan sebagai melakukan kecurangan disengaja atau ceroboh, baik perbuatan atau kelalaian, yang menghasilkan laporan keuangan material yang menyesatkan. Auditor harus mencari tahu dan laporan ini kegiatan kriminal seperti yang diceritakan oleh standar auditing. Makalah ini menganalisa peran akuntan dalam memberantas korupsi. Kata Kunci: Akuntan, Korupsi, Pemerintahan
PENGARUH AUDIT TENURE TERHADAP PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING (BENEISH M-SCORE) DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI Muhammad Habibi Ritonga; Diah Ratna Sari; Noverdi Putra; Haryono Umar
JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Vol. 5 No. 1 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.807 KB) | DOI: 10.25105/pdk.v5i1.6415

Abstract

Tujuan dari penelitian ini adalah untuk membuktikan secara empiris pengaruh audit tenure terhadap pendeteksian FFR (Beneish M-Score) dengan komite audit sebagai variabel moderasi. Alat pengukuran pendeteksian yang digunakan dalam penelitian ini adalah Beneish M-score. Populasi dalam penelitian ini adalah perusahaan manufaktur periode Tahun 2014 - 2018 yang terdaftar di Bursa Efek Indonesia sedangkan perusahaan yang menjadi sampel adalah 41 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode Tahun 2014 – 2018. Jenis data dalam penelitian ini adalah data sekunder. Hasil dari penelitian ini menunjukkan bahwa audit tenure dan karakteristik komite audit tidak berpengaruh positif terhadap pendeteksian FFR sedangkan komite audit memperkuat pengaruh positif audit tenure terhadap pendeteksian FFR. Kata kunci: audit tenure, fraudulent financial reporting, komite audit
PENGARUH AUDIT TENURE TERHADAP PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING (BENEISH M-SCORE) DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI Muhammad Habibi Ritonga; Diah Ratna Sari; Noverdi Putra; Haryono Umar
JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Vol. 5 No. 1 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/pdk.v5i1.6415

Abstract

Tujuan dari penelitian ini adalah untuk membuktikan secara empiris pengaruh audit tenure terhadap pendeteksian FFR (Beneish M-Score) dengan komite audit sebagai variabel moderasi. Alat pengukuran pendeteksian yang digunakan dalam penelitian ini adalah Beneish M-score. Populasi dalam penelitian ini adalah perusahaan manufaktur periode Tahun 2014 - 2018 yang terdaftar di Bursa Efek Indonesia sedangkan perusahaan yang menjadi sampel adalah 41 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode Tahun 2014 – 2018. Jenis data dalam penelitian ini adalah data sekunder. Hasil dari penelitian ini menunjukkan bahwa audit tenure dan karakteristik komite audit tidak berpengaruh positif terhadap pendeteksian FFR sedangkan komite audit memperkuat pengaruh positif audit tenure terhadap pendeteksian FFR. Kata kunci: audit tenure, fraudulent financial reporting, komite audit
PENGARUH CURRENT ASSET TURN OVER, INVENTORY TURN OVER TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Riska Riska; Julita Rismauli; Oky Ryanda; Haryono Umar
PROSIDING SEMINAR NASIONAL CENDEKIAWAN PROSIDING SEMINAR NASIONAL CENDEKIAWAN 2019 BUKU II
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/semnas.v0i0.5772

Abstract

Penelitian ini bertujuan menguji pengaruh Current Asset Turn Over, Inventory Turn Over Terhadap Fraudulent Financial Reporting Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Penelitian ini dilakukan terhadap perusahaan yang terdaftar di Bursa Efek Indonesia yang termasuk dalam kelompok LQ-45. Pengujan hipotesis dilakukan dengan menggunakan aplikasi SPSS 23. Terdapat 84 sample yang dipilih secara random dan memiliki kriteria  untuk dapat diteliti, sehingga menghasilkan hasil pengujian untuk variabel Current Asset Turn Over (CATA) memiliki pengaruh negatif yang signifikan, artinya jika angka rasio CATA naik artinya kemungkinan terjadinya kecurangan pelaporan keuangan rendah, untuk variabel Inventory Turn Over (IVTA) menghasilkan pengaruh yang positif dan signifikan artinya jika rasio IVTA naik maka kemungkinan terjadinya kecurangan pelaporan keuangan juga tinggi. Dalam penelitian ini variabel moderasi yang diukur dengan SIZE belum dapat memoderasi variabel Current Asset Turn Over dan Inventory Turn Over untuk mempengaruhi  Fraudulent Financial Reporting, artinya besar kecilnya skala perusahaan tidak mendorong pihak manajemen untuk melakukan kecenderungan kecurangan akuntansi
PENGARUH KUALITAS AUDIT TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2016 – 2018) Endah Catur Riyanti; Hanna Christina W Putri; Wikanto Artadi; Haryono Umar
PROSIDING SEMINAR NASIONAL CENDEKIAWAN PROSIDING SEMINAR NASIONAL CENDEKIAWAN 2019 BUKU II
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/semnas.v0i0.5774

Abstract

This study aims to obtain empirical evidence the influence of Audit Quality on the Fraudulent Financial Reporting with Audit Committee as a Moderating Variable in Manufacture Companies listed in Indonesia’s Stock Exchange on 2016 – 2018. This paper uses generalised least squares regression to investigate the influence of Audit Quality on the Fraudulent Financial Reporting with Audit Committee as a moderating variable for a sample of manufacturing companies listed on Indonesia Stock Exchange over a three-year period from 2016 to 2018. The method of  purposive sampling is used to gain the samples. The measurement of FFR is using Real Earning Management (Abnormal Cashflow). Audit Quality and Audit Committee are analyzed from the data within annual report. The result of the research findings show that Competence of Audit Committee has a positive insignificant effect on Fraudulent Financial Reporting. Meanwhile Audit Quality have a negative insignificant effect on Fraudulent Financial Reporting and Audit Committee strengthens positive insignificant of Audit Quality on Fraudulent Financial Reporting. The main contribution of this study is that it investigates Audit Committee strengthens influence of Audit Quality on Fraudulent Financial Reporting on Fraudulent Financial Reporting. Furthermore, this study is the initial paper to examine the impact of Audit Quality and Audit Committee on Fraudulent Financial Reporting in Indonesia. 
Co-Authors , Rahima Br Purba Afiani Nisaakmala, Heni Agustina Indriani Agustina Indriani Alessandro Tambunan Andre Syukri Putranto Andri Taripudin Anggun Prabowo Ani Widosari Trisnaningsih Anjar Sasongko Arini Suliantari Asmawati Asarie Azhar Susanto Brama William Mezy Bustomi Bustomi Catheryn Iona Nelson Chintya Nurmayasari Choiriyah Handayani Darmawan Darmawan Diah Ratna Sari Dian Rustiani Eka C Setyawan Elison Simaremare Endah Catur Riyanti Erikson Erikson Erlina Erlina Etty Murwaningsari Fatika, Yeka Hendra Fatmamita Yuliana Febriyanto Febriyanto Febryanti Wahyuningrum Feliona Astika Ferica Ferica Fransisco Fransisco Fransiskus Fransiskus Haikal Haikal Handayani, Milda Hanna Christina W Putri Hardo Aprilio Harry Suharman Harry Suharman Harsono Harsono Hartono Hartono Heni Afiani Nisaakmala Hexana Sri Lastanti Husen Basri Ilham Budi Santoso Indah Kristianti Indri Indri Indriani, Agustina Inten Meutia IPutu Ariawan Iskak, Jamaludin Iskandar Muda Julia Julia Julita Rismauli Justine Tanuwijaya Karyaningsih, Karyaningsih Krisna Pradana Krissantono Karo Karo Lambang Puji Pangestu Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati, Lesi Maria Stephanie Dengah Mezy, Brama William Mochamad Muslih Mohammad Adam Muchamad Fariz Muhammad Febryandi Muhammad Habibi Ritonga Muhammad Iqbal Muhammad Sindu Wijaya Nabilah Nawazir Nico Sinaga Noverdi Putra Novita Lumanaw Nurfitri Elsya Nurul Safarah Oky Ryanda Pordinan Pordinan Priscillia Sumendap Putri Rizkia Rani Ayu Rara Rara Ratih Kumala Sari Ridwan Ridwan Rio Firnanda Riska Riska Rizqi Rizqi Sally Marcelina Sartika Sartika Saswinda Permata Putri Satria Wibawa Sekawulan, Wening Siti Safaria Suharman, Harry Taurusianingsih, Dyah Nirmalawati Ulfah Apriani Veronica Phang Wahyudin Zarkasy Wahyudin Zarkasyi Welda Mudiar Wikanto Artadi Willy hidayat Hidayat Winwin Yadiati Yadiati, Winwin Yoga Andriawan Yuki Dwinoto Yulian Yanuardi Zarkasyi, Hahyudin Zulmanto Zulmanto