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All Journal Media Mahardhika Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Ekonomi, Manajemen, Akuntansi
Siwidyah Desi Lastianti
Universitas Merdeka Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Traditional Role In The District Surabaya Siwidyah Desi Lastianti
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 9 No. 1 (2019): Maret 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v9i1.427

Abstract

This study aims to determine: (1) the district government Surabaya in determining the block in Citra Niaga Market location Surabaya; (2) the implementation of the allotment of Block G-2; (3) increase in local revenues derived from market sectors. The data used is data 2003 to 2005 from the Office of Market and Regional Financial Management Agency Surabaya. Primary data has also used that data obtained from the heads of the market and traders in Citra Niaga Market Surabaya. The results of this research are: 1) the efforts made by the government in overcoming the problems Surabaya by: (a) re-creating the kiosks/stalls in block G-2 is optimal; (b) rearranging merchants to trade freely in the street Seroja to enter into site Citra Niaga Market Block G-2; (c) issuing policies related to the market environment is clean, beautiful and comfortable; (d) issue a policy concerning Retribution in block G-2, which is equal to the Retribution rates for merchants selling goods on the street Seroja (behind the market Citra Niaga), this will affect the selling price of goods sold by traders in the block G- 2 is equal to the selling price of the merchant on the street Seroja; (e) provides that a policy of cheap money installments for traders in block G-2 that will be able to attract other merchants to hire kiosk / Los block the G-2; (2) Contributions Retribution Citra Niaga to the PAD market is still small, need to be improved.
DETERMINANT OF FRAUD PENTAGON IN DETECTING FINANCE OF FINANCIAL STATEMENTS Muhammad Bagus; Noviansyah Rizal; Siwidyah Desi Lastianti
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 1 (2020): January 2020
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v4i1.563

Abstract

This study aims to determine the Pentagon Determinant Fraud in detecting fraudulent financial statements. Fraudulent financial statements are proxied by the Fraud Score Model. Whereas the pressure factor is proxied by insisting from within, for the opportunity factor proxied by industry conditions, the rationalization factor is proxied by the ratio of total accruals, the competency factor is proxied by the change of directors and arrogance is proxied by the duality of quality positions at the CEO. The population in this study amounted to 100 companies incorporated in the compass index 100 contained in the Indonesia Stock Exchange and for the sample of the study were 35 companies belonging to the compass index 100 contained in the Indonesia Stock Exchange, which was selected using the purposive sampling method for the 2017-2018 period. Data were analyzed using multiple linear regression. Based on the test results, it was concluded that the pentagon fraud component included internal pressure (LEV), industry conditions (INVENTORY), rationalization (TATA) influencing financial statement fraud while competence (DCHANGE) and arrogance (DCD) had no effect on financial fraud statement. This proves that internal pressure (LEV), industry conditions (INVENTORY), and rationalization (TATA) can be used to detect fraud in financial statements.
ANTESEDEN, KARAKTERISTIK KOMUNITAS VIRTUAL DAN KONSEKUENSI BRAND COMMUNITY COMMITMENT PADA KOMUNITAS FUJIGUYS SURABAYA Novelia Asita Mranani; Siwidyah Desi Lastianti
Media Mahardhika Vol. 19 No. 2 (2021): January 2021
Publisher : STIE Mahardhika

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Abstract

The way companies to attract customers and to strengthen relationships with customers is by using a strategy of creating a brand community within consumers. Communities are formed by various goals, views and an understanding of knowledge creates processes. The purpose of this study is to determine the effect of brand community affect, brand community trust, consumer-brand, consumer-other consumers, quality of information, quality of system, interaction and reward for activities on brand community commitment, and to determine the effect of the consequences of brand community. commitment. The sample of this research is members of the Fujiguys Surabaya community, with a total sample of 100 respondents. The analysis technique uses SEM (Structure Equation Model) with PLS (Partial Least Squares) program or software. The results showed that of the 11 hypotheses all of them had a positive and significant effect, there were only 4 hypotheses that had no positive and significant effect. Among others, brand community affect has no positive and significant effect on brand community commitment, consumer-brand has no positive and significant effect on brand community commitment, quality of information has no positive and significant effect on brand community commitment and reward for activities has no positive and significant effect on brand community commitment. brand community commitment.
Memprediksi Kualitas Audit dan Integritas Auditor di Era Digitalisasi Melalui Kompetensi dan Integritas Auditor Siwidyah Desi Lastianti; Yanna Eka Pratiwi; Indra Wijayanto; Ida Budiarti; Ujang Syaiful Hidayat
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.3681

Abstract

Digitalisasi akuntansi dan audit akan merubah praktik profesional tradisional dalam industri audit dengan potensinya dalam peningkatan kontrol internal, namun juga membawa risiko seperti munculnya modus korupsi dan penipuan baru, serta pertanyaan tentang kualitas aplikasi keuangan dan laporan keuangan. Audit menjadi sorotan karena perubahannya yang diakibatkan oleh pergeseran teknologi, di mana orang yang kompeten dan independen harus tetap mampu mengumpulkan bukti dan melaporkan tingkat kesesuaian informasi dengan kriteria yang ditetapkan. Tujuan kajian ini adalah untuk menguji bagaimana digitalisasi akuntansi akan berdampak pada Kompetensi, Integritas, Independensi Auditor dan Kualitas Audit. Lebih jauh lagi, kami akan menguji apakah kompetensi dan independensi auditor mempi memediasi pengaruh digitalisasi akuntansi terhadap integritas auditor dan kualitas audit. Dengan menggunakan 92 sampel responden dari 97 auditor yang terdaftar di 14 kantor akuntan pajak di Surabaya, SEM-PLS framework diuji menggunakan SmartPLS. Hasilnya ditemukan bahwa digitalisasi akuntansi memberikan pengaruh yang signifikan pada kompetensi auditor dan kualitas audit, namun berpengaruh negatif pada independensi dan integritas auditor. Sementara kompetensi auditor dan independensi auditor mampu memediasi pengaruh digitalisasi akuntansi baik terhadap integritas auditor maupun kualitas audit secara signifikan.
Co-Authors Ida Budiarti Indra Wijayanto Muhammad Bagus Novelia Asita Mranani Noviansyah Rizal Ujang Syaiful Hidayat Yanna Eka Pratiwi