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Ernawaty Usman
Universitas Tadulako, Palu, Indonesia
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FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN Muthmainnah, Muthmainnah; Noy, Ismail; Usman, Ernawaty; Handayani, Nur
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 1 (2026): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i1.7718

Abstract

An auditor is an attractive choice for accounting graduates in Indonesia. This profession is useful in auditing the financial statements. An auditor must have high integrity to detect fraud and risk. In addition, the mental attitude and professionalism are highly to maintain professionalism and liquidity. This study is a survey-based quantitative research that seeks to look at how competence, auditor independence, time pressure, and experience affect auditors' ability to find fraud. The effect of these factors is looked at through the lens of professional skepticism, and the research is focused on a representative financial audit body in Papua Province. The research design uses probability with purposive sampling techniques and the sample unit in Inspection Officers (BPK) Papua Province. The institution has a total of 88 auditors. The research data is sourced from primary data collected using questionnaire instruments. The moderation analysis in this study uses the Partial Least Square (PLS) approach. The results of the study found that the competence, independence and experience of auditors have a positive and significant influence on the ability of auditors to detect fraud at the Papua Province Financial Audit Agency (BPK).
Unveiling the Values Behind Blood Pricing Zalzabila, Putri; Jurana, Jurana; Din, Muhammad; Usman, Ernawaty
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 8 No. 2 (2026): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v8i2.009

Abstract

Purpose: This study aims to uncover the factors influencing blood pricing at the Indonesian Red Cross (PMI) Blood Donor Unit in Central Sulawesi.Method: Using an ethnomethodological approach with interviews and observations.Results: The results of this study show that there are 4 values behind determining the price of blood, namely economic value, social humanitarian value, policy value, and health value.Novelty: This research helps enhance transparency and public understanding of blood pricing.Contribution: This research provides deep insights into the values underlying blood pricing, highlighting its economic, social, humanitarian, policy and health aspects, which contribute positively to society and relevant institutions by promoting voluntary blood donation. Abstrak: Menguak Nilai Dibalik Penentuan Harga DarahTujuan: Penelitian ini bertujuan untuk mengungkap faktor-faktor yang memengaruhi penetapan harga darah di Unit Donor Darah Palang Merah Indonesia (PMI) di Sulawesi Tengah.Metode: Pendekatan etnometodologi dengan wawancara dan observasi.Hasil: Hasil dari penelitian ini menunjukan bahwasanya ada 4 nilai dibalik penentuan harga darah yaitu nilai ekonomi, nilai sosial kemanusiaan, nilai kebijakan dan nilai Kesehatan.Kebaruan: Penelitian ini membantu meningkatkan transparansi dan pemahaman publik terkait penentuan harga darah.Kontribusi: Penelitian ini memberi wawasan mendalam mengenai nilai-nilai yang mendasari penetapan harga darah, termasuk aspek ekonomi, sosial kemanusiaan, kebijakan dan kesehatan, yang berkontribusi positif bagi masyarakat dan lembaga terkait dalam meningkatkan partisipasi donor darah secara sukarela.
Co-Authors Abdul Kahar Abdul Kahar Abdul Pattawe Ade Ainun Ariyanti Adys, Himaya Afifa, Nur Alfrianti, Alda Amelia Fravitasari Todingallo Amirul Afif Fatihah Andi Atirah Asrabiya Ayu, Ni Gusti Azzahra, Iftitah Betty Buntulabi, Daud Ruranto Cakranegara, Pandu Adi Dzulkifli, Muh Ervina Fadhilla Septiani Fidiatuljana, Fidiatuljana Furqan, Andi Chairil Gayatri, Desak Gilang Yudistira, Fajar Gracia Carolina Yusuf Haryono Pasang Kamase Ingkiriwang, Kristin Natalia Irwan Moridu Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jamaluddin Judijanto, Loso Kiki Berlian Sari Latifah Sukmawati Yuniar Loso Judijanto M. Sahrul Saleh Maharani Maharani, Maharani Maharani, Adinda Mappanyukki, Andi Meiriani, Niluh Diva Merinda Anisa Muhammad Afdhal S Muhammad Darma Halwi Muhammad Din Muhammad Ikbal Abdullah Muhammad Ilham Pakawaru Muhammad Natsir Mustafa, Fahrina Mustafa, Riad Mustamin Muthmainnah Muthmainnah Ngkolu, Emilia Margaretha Nina Yusnita Yamin Noy, Ismail Nur Handayani Nurdin, Jurana Nurhayati Haris Nurhayati Haris Nurriskiana Akbar Oktaviani Sultan, Resky Purwanti, Dewi Junita Rahayu Indriasari Rais, Nur Triany Ridwan Ridwan, Ridwan Rina Sediawan, MN Lisan Selmita Paranoan Shakira, Iin Shevti Arbekti Arman Sintiani, Tina Siti Atikah Rahayu Suci Rahmadani, Indah Sugianto Sugianto Sugianto Sugianto Sugianto Sulastri, Ni Luh Suriyadewi, Suriyadewi Sutrisna, I Putu Pari Tamsir, Anjas Putra Tenripada, Tenripada Usman, Asri Vinny Anggitresia, Thalia Wulandari, Niluh Merthi Yetta, Ahmad Fauzi Yuldi Mile Zalzabila, Putri