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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Media Riset Akuntansi Jurnal Pendidikan Akuntansi (JPAK) Jurnal Akuntansi Multiparadigma JURNAL EKONOMI DAN BISNIS AIRLANGGA JDE (Journal of Developing Economies) Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Fokus Ekonomi JURNAL EDUCATION AND DEVELOPMENT Berdikari: Jurnal Pengabdian Masyarakat Indonesia JURNAL PENDIDIKAN TAMBUSAI Jurnal Pendidikan Akuntansi dan Keuangan The International Journal of Business Review (The Jobs Review) JURNAL AKUNTANSI Jurnal Ilmiah Akuntansi dan Bisnis SULUH: Jurnal Abdimas Akbis: Media Riset Akuntansi dan Bisnis Jurnal Riset Akuntansi Politala Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi ASAWIKA: Media Sosialisasi Abdimas Widya Karya Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Cahaya Mandalika Ekobis: Jurnal Ilmu Manajemen dan Akuntansi International Journal of Business, Law, and Education Jurnal Abdimas Sangkabira Jurnal Abdimas Kartika Wijayakusuma INVOICE : JURNAL ILMU AKUNTANSI Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Journal of Trends Economics and Accounting Research Jurnal Manajemen Jurnal Riset Akuntansi dan Bisnis Indonesia Jurnal Akuntansi Manajerial (Managerial Accounting Journal) JURNAL ECONOMINA Abdimas Mandalika Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan VISA: Journal of Vision and Ideas JEKAMI: Journal of Accounting JIMEKA
Aristanti Widyaningsih
Indonesian Education University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Nursing Public Health Social Sciences Other

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Faktor-faktor Yang Dapat Mencegah Kecenderungan Kecurangan Akuntansi Lutfi Madani; Meta Arief; Aristanti Widyaningsih
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 3 (2022)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v10n3.p232-241

Abstract

Cases of fraud in financial statements are rife and increasingly concerning lately. The cases that usually occur are corruption, manipulation, misappropriation of assets and always manage to become the center of attention of all groups and become one of the serious discussions. Accounting fraud is certainly very detrimental and requires real action and action to minimize the potential for fraud. The development of economic research studies shows that fraudulent practices are caused by many factors such as weak internal control, lack of integrity and other factors that result in ethical violations in carrying out their duties. The purpose of this study is to explain how the influence of internal control and the suitability of compensation on the tendency of accounting fraud. This study uses the Systematic Literature Review (SLR) method by reviewing several articles in the form of journals within the last 10 years starting from 2012 to 2022. The results of this study reveal that internal control, compensation suitability has a significant effect on accounting fraud tendencies. This research is expected to add insight and enrich the reader's knowledge about internal control, compensation suitability, and accounting fraud.
Antecedents and Consequences of Higher Education Financial Performance in Indonesia: Evidence from Private Higher Education Institutions in Indonesia Suryo Pratolo; Arifin Hamsyah Mukti; Aristanti Widyaningsih
Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i2.50467

Abstract

Purpose: This study aims to examine the effect of accounting information systems and management accountability on financial and operational performance. Furthermore, it investigates the intervening role of financial performance on the effect of management accountability and operational performance.Design/methodology/approach: This research was conducted at private higher education institutions (HEIs) in Indonesia. Cluster sampling was used as a sampling technique, and 186 private HEIs were obtained. The survey method by distributing questionnaires was then carried out to collect research data. Moreover, data processing was performed utilizing Partial Least Squares (PLS).Findings: This study uncovered the key role of financial performance in direct or indirect influence on operational performance. In indirect influence, financial performance could be an intervention for management accountability and operational performance of private HEIs. In addition, the accounting information system had a positive effect on management accountability. Furthermore, management accountability had a positive effect on financial performance. Finally, management accountability had a positive effect on the operational performance of private HEIs.Originality: This study scrutinized the intervening role of financial performance on the relationship between management accountability and the operational performance of private HEIs. On the other hand, this research was carried out during the COVID-19 pandemic, the impact of which was also felt by private HEIs.Research limitation/implication: This research was only conducted based on data from private HEIs that became the research sample. Thus, the study results could not be generalized to all private HEIs.Practical implication: This study provides recommendations for the management of private HEIs to improve their operational performance through the application of management accounting in financial performance management, supported by an accounting information system.
Apakah Tanggung Jawab Sosial Mempengaruhi Earning Management? Literature Review Rida Rosmawati; Meta Arief; Aristanti Widyaningsih
Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 1 (2023)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v11n1.p53-65

Abstract

The purpose of this study was to determine whether corporate social responsibility has an effect on earnings management. The research method used is a systematic literature review from various national and international journals. The results of this study indicate that there is a research gap among researchers regarding the relationship between corporate social responsibility and earnings management. Some researchers find that social responsibility has a significant negative effect on management earnings, which means that the better the company's CSR activities, the smaller the earnings management practice, this is because the company will prioritize relationships with stakeholders and information disclosure. Meanwhile, some researchers found that CSR activities have no significant effect on earnings management. The cause of this difference is due to the differences in the countries studied, the measuring instruments used, and the ethical values ​​in each company. This research is expected to provide an overview to further researchers in determining the appropriate object and measuring instrument tailored to the objectives of each research.
Analisis Pengaruh Kualitas Sumber Daya Manusia Terhadap Whistleblowing: Studi Literature Review Nabilah Adzhani; Aristanti Widyaningsih; Toni Heryana
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 1 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i1.6366

Abstract

Whistleblowing adalah sebuah tindakan yang dilakukan untuk mengungkapkan kasus pelanggaran atau kecurangan dan untuk melakukanya terdapat faktor tertentu, salah satunya sumber daya manusia. Studi literature review ini dilakukan untuk mencari tahu bagaimana pengaruh dari kualitas sumber daya manusia terhadap whistleblowing. Metode yang digunakan adalah melakukan penelusuran dan mengumpulkan data dari jurnal atau artikel penelitian terdahulu yang kemudian akan dianalisis untuk menarik kesimpulan. Penelitian ini dilakukan karena masih banyaknya studi sebelumnya yang menyangkut pautkan tentang sumber daya manusia dengan penerapan whistleblowing. Hasil dari literature ini dapat disimpulkan jika whistleblowing bisa berjalan efektif salah satunya karena faktor kualitas dari sumber daya manusia.Whistleblowing is an action taken to reveal cases of violation or fraud and to do so there are certain factors, one of which is human resources. This literature review study was conducted to find out how the influence of the quality of human resources on whistleblowing. The method used is to search and collect data from journals or previous research articles which will then be analyzed to conclusions. This research was conducted because there are still many previous studies concerning the link between human resources and the implementation of whistleblowing. The results from this literature review concluded that whistleblowing can run effectively, one of which is because of the quality factor of human resources.
LITERATUR REVIEW: PENGARUH OPINI AUDITOR, KOMITE AUDIT, SERTA DEWAN KOMISARIS INDEPENDEN DALAM MEMPENGARUHI AUDIT REPORT LAG Indi Nur Fajriani; Aristanti Widyaningsih; Toni Heryana
Jurnal Ilmiah Akuntansi & Bisnis Vol 7 No 2 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v7i2.3837

Abstract

Auditor dan Dewan Komisaris Atas Audit Report Lag (Literature Review). Audit Report Lag selalu menjadi sebuah masalah bagi perusahaan ketika mereka tidak memenuhi peraturan tentang waktu dalam pelaporan laporan keuangan adalah hal yang penting dalam proses menyampaikan informasi kinerja perusahaan yang akan mempengaruhi pengambilan keputusan untuk perusahaan. Penelitian ini bertujuan untuk melihat bagaimana opini auditor, komite audit, serta dewan komisaris independen mempengaruhi audit report lag. Metode yang dilakukan adalah studi literature pada penelitian sebelumnya yang membahas tentang pengaruh opini auditor, komite audit, dan dewan komisaris independen kepada audit report lag. Hasil pada penelitian menunjukan bahwa opini auditor, komite audit, dan dewan komisaris tidak berpengaruh pada audit report lag.
Factors that Affect Ethical Behaviour on Accounting Students Raymond Petrus Sugijaya; Aristanti Widyaningsih; Meta Arief
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 2 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i2.59459

Abstract

This study aims at the factors that influence ethical perceptions in the ethical behavior on accounting students. This research method uses descriptive analytical research with a study of the literature that discusses the variables that influence student ethical behavior. The results of the literature study show that there are 18 factors that influence the ethical behavior of accounting students including level; performance; ethical easing; idealism level; professional code of ethics; intellectual intelligence; emotional intelligence; spiritual intelligence/religiosity; locus of control; love of money; gender; machiavallian; self-efficacy; conservation; relativism; and rationalization; ethical sensitivity; and ethical knowledge. Suggestions for further research are to explore other factors in other studies that are not reviewed in this study.
CAN CEO POWER MODERATE THE INFLUENCE OF INTERNET FINANCIAL REPORTING ON MARKET REACTIONS? Aristanti Widyaningsih; Tiara Oksari
JRAK Vol 15 No 2 (2023): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i2.9718

Abstract

This research aims at determining the effect of Internet financial reporting and CEO power on market reactions and how CEO power moderates the effect of Internet financial reporting on market reactions. The research method used a quantitative approach and the sampling used a purposive sampling method to obtain 126 manufacturing sector companies listed in Indonesia. In addition, the analytical method used Moderated Regression Analysis. The test results showed that Internet financial reporting has no significant effect on market reactions, CEO power significantly affects market reactions, but CEO power could not strengthen the influence of Internet financial reporting on market reactions. The practical implications of the research results showed that Internet financial reporting helps investors obtain valuable information for decision-making.
PENGUKURAN KUALITAS AUDIT : ETIKA, INDEPENDENSI, DAN KOMPETENSI AUDITOR Kinasih, Nastiti Pramesti; Widyaningsih, Aristanti; Heryana, Tony
EKOBIS Vol 11 No 2 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i2.1250

Abstract

The study of audit quality and the impact of auditor ethics, auditor independence, and auditor competence is a compelling topic for research investigations. This research aims to explore the portrayal and viewpoints regarding ethics, independence, and auditor competence, and how they affect audit quality, drawing from literature reviews and prior research. Audit quality is how an auditor assesses a company from its financial reports and accounting system and looks at possible violations committed by entities in its financial reports and accounting system. Auditor ethics, namely how auditors need to comply with the rules for ethical behavior stated in the public accountant's code of ethics. Independence is when an auditor has no conflict of interest with clients or other parties who have personal interests. Competency is the knowledge, experience and special skills that an auditor has in accordance with his profession. Ethics, independence and auditor competence have a major influence on audit quality assessment. When an auditor fulfills these three elements, the resulting audit quality will be better and gain full trust from the public and interested parties.
Komponen Penyebab Kecurangan Laporan Keuangan dalam Perspektif Fraud Triangle Theory Oktaviani, Dita Aulia; Widyaningsih, Aristanti; Heryana, Toni
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 12, No 4 (2023): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v12i4.72492

Abstract

Laporan keuangan seharusnya disusun dengan tepat dan akurat, akan tetapi kebanyakan perusahaan selalu ingin menyajikan laporan keuangannya dalam kondisi baik, hingga para manajemen akan melakukan fraud untuk bisa menghasilkan laba yang tinggi dengan cara memanipulasi laporan keuangan. Tentu dalam kejadian tersebut ada beberapa faktor yang melatarbelakangi adanya tindakan fraud tersebut. Dengan demikian, penelitian ini bertujuan untuk mengetahui apa saja faktor penyebab terjadinya kecurangan laporan keuangan dalam perspektif triangle fraud theory. Penelitian ini menggunakan pendekatan Literature review. Hasil dari penelitian ini diketahui bahwa ada tiga penyebab orang melakukan kecurangan laporan keuangan diantaranya tekanan (pressure), peluang (opportunity), dan rasionalisasi (rationalization). Akan tetapi, dalam mendeteksi kecurangan laporan keuangan tidak bisa dilakukan jika hanya menggunakan prosedur audit biasa, hingga perlu adanya variabel proksi untuk bisa mendeteksi kecurangan laporan keuangan. Oleh sebab itu, SAS No. 99 membuat proksi untuk membantu mendeteksi ketiga faktor tersebut. Variabel proksi tersebut terdiri dari financial stability, personal financial need, external pressure, serta financial targets sebagai variabel proksi untuk faktor pressure. Lalu pada variabel opportunity (kesempatan) terdapat tiga variabel proksi, diantaranya nature of industry, ineffective monitoring, serta organizational structure. Sementara itu pada faktor rationalization (rasionalisasi) terdapat tiga variabel, diantaranya change in auditor, audit report, dan total accrual.
Dari Bagi Hasil Ke Dividen: Peningkatan Stabilitas Keuangan BUMDES Fitri Hanifah; Nabila Siti Nur Fadhilah; Syifa Khairunnisa; Aristanti Widyaningsih; Rozmita Dewi Yuniarti Rozali
SULUH: Jurnal Abdimas Vol 6 No 1 (2024): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v6i1.6825

Abstract

Abstrak Pendampingan ini bertujuan untuk mendapatkan formula baru untuk pembagian laba usaha yang lebih efektif dan dapat diterapkan di semua kondisi keuangan perusahaan dengan menerapkan sistem dividen. Kegiatan pendampingan dilaksanakan kurang lebih dua bulan, dimulai dari pembentukan tim dan menjalin kerja sama dengan pihak DPMD Kabupaten Bandung Barat. Kegiatan pendampingan dilaksanakan melalui diskusi dengan pihak-pihak yang terlibat, seperti dosen pendamping dan juga pengelola unit usaha BUMDes. Dari hasil diskusi, didapatkan dua formula baru yang dapat digunakan untuk membagikan laba kepada para pemegang saham di unit PT Tirta Wangi Sejahtera. Namun, kedua formula tersebut belum dapat diimplementasikan karena perlunya persetujuan para pemegang saham. Perubahan akan disampaikan oleh pengelola BUMDes pada rapat umum pemegang saham yang akan dilaksanakan di tahun ini. Kata Kunci: Dividen, Bagi Hasil Usaha, BUMDes Abstract This assistance aims to obtain a new formula for business profit distribution that is more effective and can be implemented in all company financial conditions by implementing a dividend system. The mentoring activities were retrieved for approximately two months, starting with forming a team and establishing cooperation with the DPMD of Bandung Barat Regency. The Mentoring activities were held in the form of discussions with the parties involved, such as the mentoring lecturers and managers of BUMDes business units. From the discussion, two new formulas were obtained that can be used to distribute profits to shareholders in the PT Tirta Wangi Sejahtera unit. However, both formulas are yet to be implemented due to the need for shareholder approval. The changes will be submitted by the BUMDes manager at the general meeting of shareholders that will be held this year. Keywords: Dividend, Business Profit Sharing, BUMDes
Co-Authors Agisti, Chika Almalia Agnitami, Zhelda Shafira Agustina, Diva Tri Amalia Putri, Amalia Andriana, Denny Anief, Raifa Praharsa Annisa Nur Hanifah Apandi, Aristanti Nelly Nur Arifin Hamsyah Mukti Azzakiya, Izzfanya Baihaki, Izra Cahyana, Tiara Putri Dewi S, Astri Dewi Yuniarti Rozali, Rozmita Fathur Rahman Fatimatuzzahra, Mutia Fatmawati, Ifat Fauziah, Nur Israq Fitri Hanifah Fitriyanto, Muhammad Zaki 'Aaqila Hanifah, Annisa Nur Hermayanti, Salma Nur Heryana, Toni Heryana, Tony hilmy, syafiq Illa Susilawati Indah Ananda Rayza Putri Indi Nur Fajriani Khaled, Amgad S. D. Kharisma Endarty Khitmatyar, Ridha Faatihah Kinasih, Nastiti Pramesti Komariah, Eneng Siti Kusumah, Dwi Jaya Lastiar Hutapea, Hutapea Lazuardian, Muhamad Farhan Lutfi Madani Ma'rifah, Ma'rifah Maulana, M. Hernanda Zaki Meta Arief Meta Arief Meta Arief Meta Arief, Meta Muh. Fadhil Ramadhan Muhamad Haikal Muhammad Faisal Mulyana, Dendi Nabila Rhine Wernada Nabila Siti Nur Fadhilah Nabilah Adzhani Nadi Azkia Ali Alfathimi Najwa, Eissa Ainun Natalia, Lita Natasya Khairunnisa Natawiria, Muhammad Dava Nindha Utami Cahaya Muchti Noorsyah, Muhammad Naufal Nugroho, Kezia Joy Nur Apandi, R Nelly Nur Israq Fauziah Nurhartati, Ucu Nurmala Sari, Meilani Nurrizkiana, Rika Oktaviani, Dita Aulia Pakpahan, Feby Napa Caecylia Pujirahayu, Imaniar Putri, Edelweis Az-Zahra Fadlila Khaira Sufyan Rahmahdita, Lintang Nazhara Rahmat Hidayat Raymond Petrus Sugijaya Rida Rosmawati Rival Ardiansyah Rozmita Dewi Yuniarti, Rozmita Dewi S. Purnomo, Budi Saeed, Abdulmalek Marwan M. Saputri, Khalista Ariza Sari, Septhia Ratna Saviana Andjani Musofwan Shafira Dewi Faza Sindiati Fadillah Duhita Sulthan Yusuf Abdullah Suryo Pratolo susilawati, Illa Sutrisno Sutrisno Syifa Khairunnisa Tantri, Gita Khaliana Tiara Oksari Zahra, Haura