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SKEPTISME PROFESIONAL ANTACEDENT PERILAKU PREMATURE SIGN OFF AUDITOR Nanik Sri Utaminingsih
Jurnal Pendidikan Akuntansi Indonesia Vol 14, No 2 (2016): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi perilaku premature sign off pada auditor di wilayah kota Semarang. Orisinalitas yang disajikan dalam penelitian ini, adalah penggunaan tingkat skeptisme profesional auditor, sebagai variabel prediktor pada premature sign off auditor. Justifikasi penggunaan variabel ini didasarkan pada pendekatan Tripartite Nature of Auditors’ Attitude of Profesional Skepticism.Penelitian ini menggunakan metode survey yang melibatkan auditor eksternal di kota Semarang. Teknik pengumpulan data melalui penyebaran instrumen kuesioner. Hasil penelitian menunjukkan bahwa time budget pressure, kontrol kualitas serta skeptisme profesional auditor memiliki pengaruh terhadap tindakan premature sign off.Kata Kunci: Premature sign off, time budget pressure, kontrol kualitas, skeptisme profesional.

Pengaruh Pendidikan Akuntansi Syariah terhadap Perilaku Etis Mahasiswa Nanik Sri Utaminingsih
Jurnal Ilmiah Aset Vol 10 No 2 (2008): Jurnal ASET Volume 10 No 2
Publisher : STIE Widya Manggala

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The objective of the research is to find out empirical evidence of the influence and te different between Syariah Acoounting Education and etical Behavior at student in University. The population of this study is from student at UNNES, UNDIP and UNISULA, UNIMUS. Sample collected used questioner to ask them about religiusitas and ethical behavior. Amount of this sample is 101 student from university. Before test of hypothesis, researcher tested of quality data reliability test, validity test and Kolmogorov-Smirnov test. After this, the test of hypothesis used Spearman Correlation and Mann Whitney U-Test because the data was not normal and the result of this research showed that strong correlation between Syariah Education to Ethical Behavior. The research found the empirical evidence about the Different Religiusitas Indeks and the different Ethical Behavior between student at Syariah based University and Non-Syariah based University. Based on the test, the conclusions are Syariah Accounting Education can influenceethical it find the Different Religusitas Indeks and the different Ethical Behavior between student at Syariah based University and Non-Syariah based University.

A Bibliometric Analysis of Artificial Intelligence and Blockchain Technology in Fraud Prevention and Detection Jannah, Richatul; Sari, Maylia Pramono; Utaminingsih, Nanik Sri; Budiantoro, Risanda Alirastra
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.2193

This research aims to describe the evolution of publication activity, expand knowledge, identify the most representative authors and journals, and offer insights into potential new directions, especially regarding artificial intelligence and blockchain technology in fraud prevention and detection. This article presents an examination of the development and future trajectory of certain research trends through bibliometric analysis. This analysis involves identifying various research areas within an emerging field and visualizing the bibliometric network using R-bibliophily and Vos Viewer for citation matrices and sensitivity analysis. The data used in this research are around 83 documents consisting of 27 articles, 2 books, 8 book chapters, 29 conference papers, 10 conference reviews, 1 editorial, 1 note, and 5 review results published from 2017 to 2023. Based on World Collaboration Map data shows that there is 1 cooperation data from Chinese researchers to Indonesia and 1 from Indonesia to Australia, so it is hoped that this research can provide a reference, especially for Indonesian writers who will carry out international publications with similar themes.

The Relationship Digital Literation on Sustainability Report Disclosure : Case in Indonesia Company listed Stock Exchange Market Utaminingsih, Nanik Sri; Saputra, Alan Dharma; Sri Wahyuningrum, Indah Fajarini
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.15321

Sustainability reports are reports that contain corporate responsibility in economic, social and environmental aspects. The purpose of this study is to empirically examine the determinant factors that influence the disclosure of sustainability reports. This study examines the effect of company size, profitability, social media, and industry type on sustainability report disclosure. This study used a sample of 128 manufacturing companies with a total of 284 units of data analysis. This research is a quantitative study that uses secondary data. In the research method used descriptive and inferential analysis through panel data regression analysis and moderated regression analysis (MRA) using Eviews 12 software. The results showed that profitability and social media have a positive and significant effect on sustainability report disclosure. Company size has no effect on sustainability report disclosure. Furthermore, the type of industry as a moderating variable is not able to strengthen the influence between independent variables on sustainability report disclosure.

OPTIMALISASI SISTEM PENGENDALIAN INTERN DAN PENYUSUNAN LAPORAN KEUANGAN BKM CANDISARI KOTA SEMARANG Utaminingsih, Nanik Sri; Sari, Maylia Pramono; Istanti, Fredianaika; Ardina, Ayu Martaning Yogi
Jurnal Pengabdian Kepada Masyarakat Bersinergi Inovatif Vol. 2 No. 1 (2024): Jurnal Pengabdian Kepada Masyarakat Bersinergi Inovatif
Publisher : PT. Gelora Cipta Nusantara

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Artikel pengabdian ini bertujuan untuk memberikan pengabdian kepada masyarakat berupa pengendalian intern dan penyusunan laporan keuangan Badan Keswadayaan Masyarakat (BKM) Kecamatan Candisari Kota Semarang. Tujuan dari pengabdian memberikan pengetahuan terkait dengan sistem pengendalian internal. Pengelolaan keuangan yang tidak akuntabel dapat berdapat terhadap kelangsungan hidup organisasi. Akibatnya tujuan dibentuknya BKM sebagai kepanjangan tangan tangan pemerintah untuk mengatasi kemiskinan tidak akan tercapai. Solusi yang ditawarkan bagi BKM Kota Semarang agar terhindar dari praktek kecurangan adalah tim pengabdian Unnes adalah melakukan kerja sama pengabdian dengan pendekatan triple helix guna menyusun sistem pengendalian internal dan sistem penyusunan laporan keuangan berbasis macro excel. Kegiatan Pengabdian ini dilakukan dengan pendekatan bottom to up. Sehingga kegiatan dibagi menjadi beberapa tahap yaitu (1) Pengumpulan data keuangan ; (2) pelatihan dan pendampingan; (3) pengajaran (4) Evaluasi dan Monitoring. Secara teknis seluruh tahapan ini diikuti oleh 23 peserta dari BKM Kecamatan Candisari Kota Semarang. Dari 23 peserta,menilai kegiatan ini sangat bermanfaat positif bagi BKM (Badan Keswadayaan Masyarakat).

The Relationship Digital Literation on Sustainability Report Disclosure : Case in Indonesia Company listed Stock Exchange Market Utaminingsih, Nanik Sri; Saputra, Alan Dharma; Sri Wahyuningrum, Indah Fajarini
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

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

Sustainability reports are reports that contain corporate responsibility in economic, social and environmental aspects. The purpose of this study is to empirically examine the determinant factors that influence the disclosure of sustainability reports. This study examines the effect of company size, profitability, social media, and industry type on sustainability report disclosure. This study used a sample of 128 manufacturing companies with a total of 284 units of data analysis. This research is a quantitative study that uses secondary data. In the research method used descriptive and inferential analysis through panel data regression analysis and moderated regression analysis (MRA) using Eviews 12 software. The results showed that profitability and social media have a positive and significant effect on sustainability report disclosure. Company size has no effect on sustainability report disclosure. Furthermore, the type of industry as a moderating variable is not able to strengthen the influence between independent variables on sustainability report disclosure.

Mind Matters in Investments: Unveiling the Psychological Forces Shaping Decision Making Behavior Helmina, Monica Rahardian Ary; Rosari, Novika; Yusniar, Meina Wulansari; Utaminingsih, Nanik Sri
JDM (Jurnal Dinamika Manajemen) Vol 14, No 2 (2023): September 2023
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v14i2.44797

The Indonesian Central Securities Depository (KSEI) in 2021 revealed a significant increase in the number of capital market investors. This study aims to analyze the psychological and gender biases influencing capital market investors in making risky investment decisions, based on the theory of myopic loss aversion (MLA). The participants two groups: experienced and inexperienced investors. The experimental stage involved manipulating the groups with two types of treatment, frequent and infrequent, using a between-within-subject design with a 2 x 2 factorial structure. The results of the gender experiment showed that male and female participants in the experienced group exhibited similar levels of courage. However, in the inexperienced group, which mainly consisted of students, gender differences were observed. Men tended to be more daring and speculative in their decision-making, particularly during the pandemic. On the other hand, women tended to prioritize security in their investment choices. Additionally, the study found evidence of a “shock effect” experienced by participants during the experiment. This effect contributed to investors’ cautious decision-making, and it was also influenced by gender differences. The findings suggest Man in the inexperienced group displayed higher risk-taking tendencies compared to women, who were more focused on security when using their investment funds.

Environmental Cost Allocation Model: Sustainability Local City in Indonesia Utaminingsih, Nanik Sri; Pramono, Maylia; Prastiwi, Andri; Hernawati, Retno Indah; Helmina, Monica Rahardian Ary
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.77140

This study aims to test a model for determining environmental cost allocation in local governments in Indonesia. Factors that are expected to contribute to this cost allocation determination model include gross regional domestic product, investment, population and local revenue. The population in the study were districts in Central Java province totalling 35 districts. The data analysis used in this study is a mediation regression model. This study uses quantitative data, where the data used in the study are obtained from the financial statements of each district in Central Java Province and the regional revenue and expenditure budgets of each district in Central Java Province. The results of this study prove that there is an influence of gross domestic product, population and local revenue on the determination of total environmental costs. However, investments made by local governments have no effect on the allocation of environmental costs that have been determined.

The Determinant of Sustainability Report Disclosure Sari, Maylia Pramono; Sakinah, Nafiatus; Utaminingsih, Nanik Sri; Raharja, Surya
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.77141

The aim of this study was to evaluate and confirm the influence of the determinant of Sustainability Report Disclosure with the audit committee meeting acting as a moderating variable. LQ45 firms that were listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020 made up the study's sample (42 companies). Purposive sampling was the method of sampling that was employed in this investigation which included 113 analytical units to acquire data for this study. These methods included obtaining annual reports and sustainability reports for the LQ45 company from the IDX official website. This study's data analysis method included both moderating regression analysis (MRA) and panel data regression analysis with the chosen model being the Fixed Effect Model (FEM). The analysis of this study's data shows that leverage has a negative impact on the disclosure of sustainability reports, company size has no impact, and profitability has a positive impact on the disclosure of sustainability reports. The audit committee meeting can moderate (weaken) the relationship between profitability and sustainability report disclosure, but can it moderate the relationship between leverage and firm size on sustainability report disclosure.

Environmental Accounting System Model in the Era Artificial Intelligence and Blockchain Technology: A Bibliometric Analysis Jannah, Richatul; Sari, Maylia Pramono; Utaminingsih, Nanik Sri; Halimah, W. N.; Pradana, P. T.; Rahmawati, D. A.
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.78527

Environmental accounting in the era artificial intelligence and blockchain technology is also being considered as a new direction. Artificial intelligence and blockchain technology have revolutionized how organizations carry out transactions and store information. This research aims to describe publication activity evolution, broaden the knowledge, identify the most representative authors and journals, and offer insight into potential new directions, especially regarding environmental accounting system model in the era artificial intelligence and blockchain technology. This research follows a process of systematic literature review. The publications used in this study are from 2009 to 2023. The data used in this study came from 77 sources in the form of 27 articles, 7 book chapters, 24 conference papers, 5 conference reviews, 13 editorials, and 1 short survey from 2018 to 2023. Network visualization result shows research related to the influence of these technologies has not been done much and works analyzing these influences are scarce especially about environmental accounting model recently. The findings of this study serve as a reference and provide direction for future researchers and provide mapping related to environmental accounting system model in the era artificial intelligence and blockchain technology. More research on the influence of these technologies are needed.

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