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All Journal Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Akuntansi dan Perpajakan Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Kedaymas JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Nurul Hasanah Uswati Dewi
Universitas Hayam Wuruk Perbanas
Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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The role of auditor in whistleblower system: The cases in Indonesia Nurul Hasanah Uswati Dewi; Djuwito Djuwito; Romanus Wilopo
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 2 (2015): August - November 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.456

Abstract

In 2012, the Association of Certified Fraud Examiners stated that 43% of frauds are detected by tip money. The role of tips for the people is a crucial factor in disclosing frauds. Most often, company frauds are revealed by a whistle blower. This study attempts to observe the dimensions of the existence and role of the organization of internal auditors and the witness protection agency as external factors influencing an internal auditor to become a whistle-blower. It also explores the effects of the internal auditor competencies, the moral attitude of the internal auditor, and the ethical behavior of company’s internal auditors as internal factors influencing an internal auditor on being a whistle-blower. The independent auditors are considered as the population as they are often connected with the internal auditors. They need the information from the internal auditor about fraud or abuse in the company. Questionnaires were mailed to them and analyzed using Partial Least Squares. It showed that only the ethical behavior of company’s internal auditors influenced them to be whistle blowers coupled by a witness protection program. To develop sound corporate governance in Indonesia, a whistle blower system is needed with emphasis on a strong witness protection. At present, Indonesia does not have the whistle blower act.
The effect of corporate governance on company value (Empirical study of LQ 45 companies listed on the Indonesia Stock Exchange period 2015-2017) Karmila Febrianti; Nurul Hasanah Uswati Dewi
The Indonesian Accounting Review Vol 9, No 2 (2019): July - December 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i2.1769

Abstract

This research aims to examine the effect of corporate governance on company value of LQ 45 companies listed on the Indonesia Stock Exchange (IDX). The corporate governance mechanism consists of institutional ownership, proportion of independent commissioner, managerial ownership, independent audit committee, remuneration and nomination committee, board of directors, and board of commissioners, while firm value is proxied by Tobin’s Q. This research used 106 companies as a sample taken from a population of 135 companies in LQ 45 listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The data were analyzed using a multiple linier regression analysis with SPSS program. The result shows that corporate governance mechanisms which are proxied by institutional ownership, proportion of independent commissioners, board of directors, and board of commissioners have an effect on firm value, while the corporate governance which are proxied by managerial ownership, independent audit committee, and remuneration and nomination committee have no effect on firm value.
TATA KELOLA ASET ORGANISASI NIRLABA MELALUI PENYUSUNAN STANDAR OPERASIONAL PROSEDUR (SOP) Nurul Hasanah Uswati Dewi; Nur'aini Rokhmania Rokhmania; Luciana Spica Almilia; Erida Herlina Herlina; Putri Wulanditya Wulanditya
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Publisher : Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat

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Abstract

Kegiatan Pengabdian Masyarakat ini mempunyai tema tentang tata kelola asset pada organisasi nirlaba. Dalam hal pengelolaan asset, mitra yang bergerak di bidang keagamaan ini mempunyai karakter pengelolaan yang lebih berdasarkan factor figure dan trust.  Mitra mengelola donasi kas melalui kaleng infaq dan rekening bank serta donasi makanan / barang.Tata kelola aset yang tidak mengedepankan faktor trust akan mengakibatkan diabaikannya pengendalian internal sehingga penyelewengan asset sangat mudah terjadi, terutama Kas. Penerimaan dan penyaluran donasi belum memiliki Standar Operasional Prosedur yang baku. Laporan pertanggung-jawaban yang disusun masih bersifat sederhana. Padahal meskipun organisasi nirlaba tidak bertujuan untuk mencari laba, entitas nirlaba tetap perlu untuk tetap menyusun laporan pertanggung-jawaban yang bisa menggambarkan transparansi pengelolahan dana donasi. Tim Pelaksana Pengabdian masyarakat menyelenggarakan diskusi secara hybrid dan pelatihan daring untuk meningkatkan pengetahuan pengurus organisasi akan Tata Kelola Aset. Kegiatan pengabdian ini menghasilkan 3 Standar Operasional Prosedur (SOP) dan formulir yang digunakan dalam tata kelola donasi. Tiga SOP yang dihasilkan   yakni SOP donasi kaleng, SOP donasi berbasis rekening dan SOP donasi barang.
Implications of Implementation of Agriculture Asset Accounting Standards in Plantation Subsector Companies Nurul Hasanah Uswati Dewi; Annisa Mirah Fitria Manggabarani
Jurnal Akuntansi dan Perpajakan Vol 8, No 1 (2022): March 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v8i1.7786

Abstract

The existence of business potential in agriculture has also contributed to the movement of digital economy trends, which has created a platform that can connect stakeholders in the agricultural sector. The availability of information through the platform requires financial reports that are guided by the applicable Financial Accounting Standards. PSAK 69 is an agricultural accounting standard that adopts IAS 41, which regulates accounting rules for the process of biological growth and transformation in plants and animals, up to the yield of the process. PSAK 69 became effective on January 1, 2018. This study aims to explore the implementation of accounting standards for agricultural assets in Indonesia's plantation sector. The sample of this study consisted of 24 plantation companies and food crops. The data collection method used documentation techniques, and analyzed using the Miles and Huberman model. This study finds that all companies recognize and measure biological assets managed based on PSAK 69, and there are only a few companies that carry out full disclosure points of PSAK 69
Makna Pengendalian Internal dalam Perspektif Lembaga Amil Zakat, Infaq, Shodaqoh : Pendekatan Paradigma Interpretif Nurul Hasanah Uswati Dewi; Nur'aini Rokhmania; Pepie Diptyana
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 9 No 1 (2022)
Publisher : Magister Akuntansi Universitas Pancasila

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Abstract

ABSTRACT The purpose of this research is to study the perspective of Lembaga Amil Zakat, Infaq, Shodaqoh concerning internal management. This research is necessary, considering that the amount of zakah that was accepted by official zakah administrators (BAZ & LAZ) is only 3.1% of the zakah’s potential in 2020, an indicator that the people don’t quite trust the available BAZ & LAZ. Although some muzakki / donors don’t have problems with the management of ZIS because of the factors of trust and figure, the beliefs of society will increase if the managers of ZIS are able to show transparency and accountability in the management. The methods used for this research are a qualitative method as well as interpretive paradigm, so that it can be understood well by the reader. The result of this research shows that the management of ZIS still prioritizes the factor of trust, and though it does have the basics of internal management such as the reporting of the acceptance of ZIS and depositing it to the Bank, there are still improvements to be made and documents to be filled during the Kaleng ZIS distribution, using accounts in the name of the institution and compiling periodical reports. ABSTRAK Tujuan penelitian ini adalah untuk mengetahui perspektif Lembaga Amil Zakat, Infaq, Shodaqoh tentang pengendalian internal. Penelitian ini penting dilakukan mengingat bahwa capaian zakat yang diterima oleh pengelola zakat resmi (BAZ & LAZ) hanya sebesar 3.1% dari potensi zakat ditahun 2020, hal ini sebagai indikasi bahwa masyarakat belum percaya kepada BAZ & LAZ yang ada. Meskipun sebagian muzakki / donatur yang tidak mempermasalahkan pengelolaan ZIS karena factor trust dan figure tetapi kepercayaan masyarakat akan meningkat jika pengelola ZIS dapat menunjukkan transpransi dan akuntabilitas dalam pengelolaan ZIS. Adapun metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan paradigma interpretif untuk menjelaskan pengalaman peneliti sehingga dapat dipahami dan dijangkau oleh pembaca. Hasil penelitian menunjukkan bahwa pengelolaan ZIS di unit analisis masih mengedepankan factor trus tetapi telah memiliki beberapa dasar-dasar pengendalian internal seperti pelaporan penerimaan ZIS dan penyetoran ke Bank, tetapi tetap perlu perbaikan dan melengkapi dokumen seperti saat pembagian Kaleng ZIS, pemberian identitas kaleng, validasi oleh muzakki / donatur dan pihak yang memiliki otorisasi, penggunaan hanya rekening atas nama lembaga dan menyusun laporan secara berkala.
The Effect of Corporate Governance, Resource And Development Intensity, Intellectual Capital And Managerial Ability On Firm Value With Political Relations As A Moderating Variable Yuliati Galuh Nur Safitri; Nurul Hasanah Uswati Dewi
Jurnal Akuntansi dan Perpajakan Vol 9, No 1 (2023): Maret 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i1.9465

Abstract

Firm value is the investor's perception of the level of success of the company which is reflected in the stock price. The higher the value of the company, the greater the prosperity that will be received by the shareholders. This study aims to see the effect of corporate governance, Resource and Development intensity, intellectual capital and managerial ability on firm value with political relations as a moderating variable in construction companies listed on the Indonesia Stock Exchange for the 2018-2021 period which were selected based on purposive sampling, the sample used in this study, namely 17 construction companies. Data were analyzed using multiple linear regression and moderated regression analysis (MRA) which were processed using SPSS version 23. The results showed that there was no significant effect between RD intensity and managerial ability on firm value, while the results of corporate governance analysis and intellectual capital also had a significant effect on firm value. The moderation test states that political relations cannot strengthen the influence between corporate governance, RD intensity, intellectual capital and managerial ability on firm value.
PENINGKATAN PERSONALITY DEVELOPMENT (GROWTH MINDSET, COMMUNICATION SKILL, ATTITUDE, DAN TEAMWORK): STUDI PADA GENERASI Z DALAM BERKARIR BIDANG BISNIS Nurul Hasanah Uswati Dewi; Linda Purnama Sari; Gunasti Hudiwinarsih; Soni Harsono; Nosy Yody Metana; Laqma Dica Fitrani
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 4 (2024): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i4.1359-1365

Abstract

Dalam mendukung visi pendidikan Indonesia, Kementrian Pendidikan, Kebudayaan, Riset dan Terknologi mengeluarkan kurikulum merdeka belajar. Keterkaitan antara Profil Pelajar Pancasila (P5) serta Kurikulum Merdeka Proyek adalah program P5 jadi salah satu penerapan dari Kurikulum Merdeka yang berupaya buat menumbuhkan kepribadian serta nilai- nilai Pancasila pada partisipan didik. SMA Antartika merupakan salah satu SMA swasta di Sidoarjo yang ingin mendukung Kurikulum Merdeka, selain itu para guru juga merasakan kurangnya potensi siswa SMA Antartika Sidoarjo dalam aspek personality development terutama dibidang soft skill. Tim pengabdian masyarakat memberikan solusi dengan melakukan pelatihan terkait personality development yang menyangkut growth mindset, communication skill, attitude, dan teamwork. Pelatihan ini dilaksanakan pada 23 Januari 2024, berlokasi di aula SMA Antartika Sidoarjo dan diikuti oleh 80 siswa. Metode yang digunakan adalah presentasi, diskusi, dan melakukan evaluasi dari pengisian pre-test dan post-test. 100% peserta pelatihan menunjukkan kemampuan dalam menyerap ilmu dan materi yang dipaparkan oleh narasumber, terbukti dari adanya kenaikan hasil evaluasi pre-test dan post-test. Hasil evaluasi tersebut juga ditunjukkan dengan hasil uji t yang terbukti signifikan artinya pelatihan Personality Development ini memiliki pengaruh dan mengalami peningkatan pengetahuan setelah mengikuti pelatihan tersebut.
Co-Authors Annisa Mirah Fitria Manggabarani Djuwito Djuwito Erida Herlina Herlina Gunasti Hudiwinarsih Karmila Febrianti laqma dica fitrani Linda Purnama Sari Luciana Spica Almilia Nosy Yody Metana Nur'aini Rokhmania Rokhmania Nur'aini Rokhmania Pepie Diptyana Putri Wulanditya Romanus Wilopo Soni Harsono Yuliati Galuh Nur Safitri