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All Journal JURNAL ECONOMIA Jurnal Akuntansi Aktual AFRE Accounting Financial Review JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi Berdikari: Jurnal Pengabdian Masyarakat Indonesia JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Asia Pacific Fraud Journal Jurnal Indonesia Sosial Sains eProceedings of Management Community Service Seminar and Community Engagement (COSECANT) Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital
Ruri Octari Dinata
Universitas Telkom
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Konflik kepentingan dan keterlibatan auditor: sebuah studi fenomenologi Zultilisna Djusnimar; Ruri Octari Dinata
Jurnal Akuntansi Aktual VOLUME 9, NOMOR 1, FEBRUARI 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v9i12022p001

Abstract

AbstractThis study aims to show the involvement of auditors in conflicts of interest with company management. This study indicates that conflicts of interest might arise between auditors and company management with indicators can be noticed during the audit process. This study employs a qualitative approach and phenomenological method to reveal the phenomenon of conflict of interest between auditors and company management. The study was carried out in a hospital as an audit client and a public accounting firm as an auditor in East Java. The results demonstrated that there was a conflict of interest between auditors and clients based on economic dependency, career threats, and ethical dilemmas experienced by auditors, thereby lowering independence, professionality, and scepticism.AbstrakPenelitian ini bertujuan untuk mengungkapkan keterlibatan auditor dalam konflik kepentingan dengan manajemen perusahaan. Penelitian ini berfokus pada bagaimana konflik kepentingan dapat muncul antara auditor dan manajemen perusahaan dan indikasi konflik kepentingan tersebut terlihat selama proses audit berlangsung. Penelitian ini menggunakan pendekatan kualitatif dan metode fenomenologi untuk mengungkapkan fenomena konflik kepentingan di antara auditor dan manajemen perusahaan. Objek penelitian dilakukan di salah satu rumah sakit sebagai klien audit dan kantor akuntan publik sebagai auditor yang berada di Jawa Timur. Hasil penelitian menunjukkan bahwa terjadi konflik kepentingan antara auditor dan klien perusahaan yang didasarkan pada ketergantungan ekonomi, ancaman karir, serta dilema etis yang dialami oleh auditor sehingga mengurangi sikap independen, profesional, dan skeptis.
Start-Up and Fraud Shenanigans: Case Study on Start-Ups Affiliated with Public Companies Ruri Octari Dinata; Annisa Nurbaiti
Asia Pacific Fraud Journal Vol 7, No 1: Volume 7, No. 1st Edition (January-June 2022)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v7i1.247

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This study explains how fraud occurs in start-up companies. This study uses qualitative method with thick description technique with the aim of investigating current events and directing them to concepts and theories by utilizing information obtained from informants. The results of this study show that shenanigans were initially formed from a culture shock that led to a fraud in the form of corruption that harmed many parties, including investors. This happens because fraud has become a culture and the company leaders have lost their integrity. The novelty of this research lies in the type of fraud committed by fraud perpetrators that occur in start-up companies.
Sosialisasi Sistem Informasi Akuntansi Pesantren Di Pondok Pesantren Modern Assuruur Kabupaten Bandung Tri Utami Lestari; Ruri Octari Dinata; Hilda Salman Said
Berdikari: Jurnal Pengabdian Masyarakat Indonesia Vol. 4 No. 2 (2022): Berdikari: jurnal Pengabdian Masyarakat Indonesia
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/bjpmi.04.02.02

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Islamic boarding schools called “pesantren” grow and develop funded from various sources such as waqf, infaq and alms, dues or donations from the parents of students, and others. Therefore, the principle of accountability in carrying out educational activities in Islamic boarding schools is very important. There are two institutions, namely BI and IAI that have developed guidelines and accounting principles that are suitable to be applied in Islamic boarding schools. BI issued Pedoman Akuntansi Pesantren, and IAI has provided PSAK 101, PSAK 112 and ISAK 35 which can also be used by Islamic Boarding Schools. The purpose of this community service activity is to help socialize the importance of building an accounting information system so that the implementation of Islamic boarding school bookkeeping can comply with existing regulations to produce accountable financial reports. The socialization activities are carried out using an implementation approach, with activities in the form of needs analysis, implementation of socialization, and evaluation. Feedback from participants on this activity was carried out after the event took place. From the survey conducted, there were 57% and 38% percent of participants who stated strongly agree and agree on the importance of this activity being held in providing an understanding of accounting information systems in Islamic boarding schools.
WORKSHOP SISTEM INFORMASI AKUNTANSI PESANTREN DI PONDOK PESANTREN MODERN AS SURUUR KABUPATEN BANDUNG Ruri Octari Dinata; Hilda Salman Said; Tri Utami Lestari
Prosiding COSECANT : Community Service and Engagement Seminar Vol 2, No 2 (2022)
Publisher : Universitas telkom

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (665.571 KB) | DOI: 10.25124/cosecant.v2i2.18657

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Pesantren dapat dikatakan sebagai bentuk penyelenggaraan pendidikan pribumi tertua khas Indonesia. Hingga saat ini pesantren tetap menunjukkan eksistensi dari waktu ke waktu. Berbagai dinamika tantangan dilalui oleh penyelenggara pesantren, termasuk pengelolaan keuangan. Keunikan penyelenggaraan pendidikan dan upaya pemenuhan kemandirian ekonomi merupakan tantangan tersendiri bagi penyelenggara pesantren. Berbagai jenis dana seperti wakaf, infak / sedekah, berbagai bantuan, iuran orang tua santri, dan lainnya menjadi sumber penyelenggaraan pendidikan di pesantren. Sebagai lembaga pendidkan berlatar belakang agama Islam, prinsip akuntabilitas dalam menyelenggarakan aktifitas pendidikan di pesantren menjadi perwujudan sikap amanah yang harus dijunjung tinggi. Kegiatan pengabdian masyarakat ini membantu Pesantren untuk mencapai prinsip akuntabilitas melalui pelatihan penyusunan laporan keuangan. Pesantren diharapkan mampu secara mandiri menyajikan informasi keuangan baik secara manual maupun dengan teknologi hingga dapat menghasilkan laporan keuangan secara real time. Berkaitan dengan hal tersebut, kegiatan pengabdian masyarakat ini diselenggarakan secara bertahap. Setiap tahapan merupakan rangkaian utuh untuk menuju penyelenggaraan keuangan Pesantren yang mandiri dan memenuhi prinsip akuntabilitas melalui digitalisasi. Kegiatan pertama telah berjalan pada tanggal 25 Maret 2022, berupa Sosialisasi Sistem Informasi Akuntansi Pesantren. Pada kegiatan tersebut, penyelenggara pesantren diperkenalkan akan aturan-aturan yang mendasari pelaporan keuangan pesantren dan bagaimana sebuah sistem informasi berperan dalam proses pelaporan keuangan. Saat ini, rakngkaian pengabdian masyarakat memasuki tahap kedua yang telah berlangsung pada tanggal 4 November 2022. Pelatihan sekaligus pendampingan ini dianggap penting sebagai tindak lanjut dari kegiatan pertama adalah untuk melatih secara langsung penyelenggara pesantren untuk terlibat langsung menyusun mulai dari langkah pertama dari sebuah sistem informasi akuntansi hingga laporan keuangan disusun. Hasil kegiatan ini memperoleh respon dari peserta secara total 87,88% menyatakan setuju dan sangat setuju bahwa pelatihan ini sesuai dengan kebutuhan, bermanfaat, dapat dimengerti, diselenggarakan pada waktu yang tepat dan dengan pelayanan dari tim panitia yang baik sehingga dapat dilanjutkan untuk masa yang akan datang.Kata Kunci: sistem informasi akuntansi, akuntabilitas, pelaporan keuangan pesantren
SOSIALISASI STANDAR AKUNTANSI KEUANGAN BAGI ENTITAS MIKRO, KECIL, DAN MENENGAH Fajra Octrina; Dien Rahmawati; Wahmisari Priharti; Achmad Rizal; Ruri Octari Dinata
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 3 (2023): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i3.15096

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Abstrak: Sebagai critical engine Usaha Mikro, Kecil, dan Menengah (UMKM) telah menjadi salah satu pendorong peningkatan ekonomi negara. Namun ditengah meningkatnya industri UMKM masih banyak dari pelaku yang belum paham akan pentingnya melakukan pencatatan laporan keuangan yang sesuai dengan standar akuntansi keuangan bagi entitas mikro, kecil, dan menengah. Kegiatan ini dilakukan dengan tujuan untuk mengenalkan Standar Akuntansi Keuangan bagi Entitas Mikro Kecil dan Menengah (SAK EMKM), mengenalkan aplikasi pencatatan laporan keuangan, menyusun laporan keuangan berdasar SAK EMKM, serta melakukan diskusi dan tanya jawab permasalahan yang dihadapi para peserta sosialisasi. Sosialisasi ini dilakukan pada pelaku UMKM di Kawasan Desa Wisata Laksana, Jawa Barat dengan jumlah peserta sebanyak 16 orang dengan metode sosialisasi dan pelatihan. Berdasarkan hasil evaluasi melalui kuesioner, sosialisasi ini telah meningkatkan pengetahuan peserta dan 68.75% peserta merasa pengetahuanya sangat bertambah.Abstract: As a critical engine, Micro, Small, and Medium Enterprises (MSMEs) have become one of the drivers of improving the country's economy. However, amidst the increase in the MSME industry, many MSME owners still need to understand the importance of recording financial reports by financial accounting standards for micro, small, and medium entities. This community service aims to introduce Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), introducing applications for recording financial reports, compile financial statements based on SAK EMKM, and hold discussions and questions and answers. This socialization was carried out for MSMEs in the Laksana Tourism Village Area, West Java, with 16 participants using the socialization and training method. Based on the evaluation results, this socialization has increased participants' knowledge, and participants were satisfied with this activity.
The Effect of Political Connections, Leverage, Audit Committee Gender, and Company Size on Audit Delay Hilda Salman Said; Sultan Muhammad Dhava; Ruri Octari Dinata
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2255

Abstract

Audit delay is the number of days needed by the auditor to complete the audit work, measured from the end of the financial year until the issuance of the audited financial report. Timeliness means having information available to make decisions before it loses its capacity to influence decisions. This study aims to determine the effect of political connections, leverage, audit committee gender, and company size on audit delay in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021, both simultaneously and partially. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. This study uses secondary data in the form of annual financial reports from the property and real estate sector listed on the Indonesia Stock Exchange (IDX). ) in 2017 to 2021. With a company population of 10 companies with an observation period of five years and obtained a sample data of 50 observational data. This research is quantitative. The data collection technique used purposive sampling with the logistic regression research method which was processed using SPSS software. The results of the tests that have been carried out indicate that simultaneously the variables of political connections, leverage, audit committee gender, and company size have a significant effect on audit delay. Partially, political connections, leverage, and audit committee gender have no significant effect on audit delay. Meanwhile, company size has a significant effect on audit delay.
PELATIHAN DAN EDUKASI LITERASI KEUANGAN UNTUK ANAK-ANAK PANTI ASUHAN Wahdan Arum Inawati; Ruri Octari Dinata; Hilda Salman Said; Hanif Azhar
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 4 (2023): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i4.16133

Abstract

Abstrak: Yayasan Griya Sodaqo Indonesia merupakan salah satu yayasan yang ada di Provinsi Jawa Barat. Yayasan ini menaungi beberapa panti asuhan, sehingga anak-anak yatim di dalamnya dapat menjadi masyarakat mitra sasar. Kegiatan pengabdian masyarakat ini dilakukan di Istana Yatim Daarul Adzkar Kota Bandung denga mitra sasar sejumlah 23 orang. Belum banyak anak-anak yang memiliki kemampuan dan keyakinan mengenai literasi keuangan sehingga menjadi peluang dalam mengadakan pengabdian masyarakat di bidang ini. Literasi keuangan memiliki tujuan jangka panjang yakni menambah wawasan dan kemampuan literasi anak-anak dan meningkatkan kesadaran mereka mengenai kehadiran lembaga keuangan yang ada di masyarakat. Pelatihan mengenai literasi keuangan diperlukan agar anak-anak yatim memiliki pengetahuan yang memadai mengenai literasi keuangan. Tingkat keberhasilan kegiatan ini diukur dengan mengevaluasi hasil kuesioner, pre dan post test, jika mencapai di atas 50% maka kegiatan pengabdian masyarakat ini dapat dikatakan berhasil. Berdasarkan hasil kegiatan pengabdian masyarakat yang telah dilaksanakan, bahwa jumlah peserta yang menjawab dengan benar pada saat post test semakin sedikit dibandingkan dengan pre test. Selain itu, tingkat kepuasan dari peserta sasar mencapai 90.59%.Abstract: The Griya Sodaqo Indonesia Foundation is one of the foundations in West Java Province. This foundation houses several orphanages, so that orphans in them can become target partner communities. This community service activity was carried out at the Daarul Adzkar Orphan Palace in Bandung City with 23 target partners. Not many children have the ability and confidence regarding financial literacy so that it becomes an opportunity to hold community service in this field. Financial literacy has a long-term goal, which is to increase children's knowledge and literacy skills and increase their awareness of the presence of financial institutions in society. Training on financial literacy is needed so that orphans have adequate knowledge about financial literacy. The success rate of this activity is measured by evaluating the results of the questionnaire, pre and posttest, if it reaches above 50% then this community service activity can be said to be successful. Based on the results of the community service activities that have been carried out, that the number of participants who answered correctly during the post test was less than the pretest. In addition, the satisfaction level of the target participants reached 90.59%.
Determinan Penyalahgunaan Aset dalam Perspektif Fraud Hexagon di RSUD Jawa Barat Ruri Octari Dinata; Yasinta Rizki Amalia Yasinta
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1847

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The aim of this study is to gather empirical data regarding asset misappropriation motivated by fraud hexagons (pressure, opportunity, rationalization, capability, arrogance, and collusion) in West Java Hospital. Purposive sampling was utilized as the sampling technique for this quantitative investigation, while primary data were collected by distributing questionnaires. 61 personnel of West Java Hospital has became the study's sample. The sampling design used is non-probability sampling from purposive sampling. Multiple regression analysis is the technique for data analysis, and IBM SPSS Statistic 26 is used to handle it. Based on the study's results, asset misappropriation is influenced positively by factors such as pressure, opportunity, and capability. However, arrogance and variable rationalization do not have any effect on asset misappropriation.. Contrarily, collusion has a negative impact on asset theft. This research possesses various constraints that should be acknowledged. Firstly, due to time constraints during the study, the researchers were unable to include a diverse and extensive population sample. Secondly, the distribution of questionnaires was done directly, resulting in a considerable amount of time consumption. Lastly, as the hexagon theory is a recent development, there is a scarcity of comparative references available, further limiting the scope of the study. For future research, it is recommended to distribute questionnaires online to expand the range of population areas and research samples to obtain more information and data.
ANALISIS HARGA POKOK PRODUK: MENINGKATKAN KEUNTUNGAN DIVERSIFIKASI PRODUK STROBERI DI KABUPATEN BANDUNG Rr Sri Saraswati; Ruri Octari Dinata; Hilda Salman Said
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 1 (2024): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i1.20226

Abstract

Abstrak: Petani stroberi di Desa Sukaresmi, Kabupaten Bandung menghadapi tantangan dalam pengelolaan penyimpanan buah yang singkat, dan mempengaruhi kestabilan pendapatan. Untuk mengatasi hal ini, diversifikasi usaha menjadi strategi penting untuk menambah nilai tambah produk stroberi sehingga meningkatkan pendapatan. Pembuatan sabun batang stroberi menjadi alternatif diversifikasi yang memerlukan pendekatan analisis sederhana untuk menentukan harga pokoknya. Metode perhitungan harga pokok yang digunakan meliputi alokasi biaya bahan baku, tenaga kerja langsung, dan biaya overhead. Analisis ini penting untuk memastikan bahwa harga jual produk mampu menutupi biaya produksi dan memberikan margin keuntungan yang memadai. Hasil yang diharapkan adalah model perhitungan harga pokok yang efisien dan efektif untuk usaha sabun stroberi, yang dapat diaplikasikan oleh petani untuk memaksimalkan pendapatan dan menjamin keberlanjutan usaha. Pengabdian masyarakat ini diharapkan dapat menjadi panduan bagi petani stroberi untuk melakukan inovasi dan diversifikasi produk dengan memanfaatkan potensi sumber daya yang ada, dan melakukan analisis biaya pokok yang baik untuk meningkatkan kesejahteraan mereka melalui kegiatan usaha yang berkelanjutan.Abstract: Strawberry farmers in Sukaresmi Village, Bandung Regency, face challenges in managing the short shelf life of their fruit, which affects income stability. To address this, diversifying their business has become a key strategy to add value to strawberry products and increase income. The production of strawberry bar soap is one such diversification alternative, requiring a simple analytical approach to determine its cost price. The cost price calculation method includes the allocation of raw material costs, direct labor, and overhead expenses. This analysis is crucial to ensure that the selling price of the product covers production costs and yields a satisfactory profit margin. The expected outcome is an efficient and effective cost price calculation model for the strawberry soap business, applicable by farmers to maximize income and ensure business sustainability. This community service is hoped to serve as a guide for strawberry farmers to innovate and diversify products by utilizing existing resources and conducting a good cost analysis to improve their welfare through sustainable business activities.  
Revealing Cultural Causes of Fraud: An Ethnographic Study in Public Company Dinata, Ruri Octari; Irianto, Gugus; Mulawarman, Aji Dedi
Jurnal Economia Vol 14, No 1: April 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.342 KB) | DOI: 10.21831/economia.v14i1.18453

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Abstract: Revealing Cultural Causes of Fraud: An Ethnographic Study in Public Company. This ethnographic study aimed to reveal the cultural causes of fraud in public company. The data was obtained from direct observation and interview to the research site at Public Company X, located in Medan City of North Sumatra. This study found that existence of a culture of "all can be arranged" as well as a culture of "procedure only formality" can ultimately lead to fraud. Keywords: fraud, public company, ethnography, culture of all can be arranged, culture of procedure only formalityAbstrak: Menyingkap Budaya Penyebab Fraud: Studi Etnografi di Badan Usaha Milik Negara. Penelitian ini bertujuan untuk menyingkap budaya penyebab fraud di BUMN dengan studi etnografi sebagai metodologi penelitiannya. Data diperoleh dari observasi langsung ke situs penelitian di BUMN X yang terletak di Kota Medan Sumatera Utara dan melakukan wawancara dengan informan di situs penelitian tersebut. Hasil penelitian menunjukkan adanya budaya “semua bisa diatur” serta budaya “prosedur hanya formalitas” yang akhirnya dapat menjadi pemicu terjadinya fraud. Kata kunci: fraud, BUMN, etnografi, budaya semua bisa diatur, budaya prosedur hanya formalitas 
Co-Authors Achmad Rizal Aji Dedi Mulawarman Annisa Nurbaiti Aulia Ferina Sendhitasari Aulia Ferina Sendhitasari Deannes Isynuwardhana Dien Rahmawati Djusnimar Zultilisna Fajra Octrina Gugus Irianto Hanif Azhar Hilda Hilda Hilda Salman Said Hilda Salman Said Hilda Salman Said Muhammad Wafaa Al Ayyubi Munthasir, Farros Rhamzi Nurvita Trianasari Putri, Alvira Dwi Putri, Devany Shafira Rr Sri Saraswati Sultan Muhammad Dhava Tri Utami Lestari Tri Utami Lestari Wahdan Arum Inawati Wahmisari Priharti Wiwin Aminah Yasinta Rizki Amalia Yasinta