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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi Jurnal Akuntansi Multiparadigma BAKI (Berkala Akuntansi dan Keuangan Indonesia) Prosiding Seminar Nasional INDOCOMPAC PROSIDING SEMINAR NASIONAL CENDEKIAWAN Jurnal Riset Akuntansi Terpadu AKRUAL: Jurnal Akuntansi Journal of Accounting Science Jati: Jurnal Akuntansi Terapan Indonesia Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Media Mahardhika International Journal of Social Science and Business Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Iqtishoduna: Jurnal Ekonomi Islam BALANCE: Economic, Business, Management and Accounting Journal Akuntansi : Jurnal Akuntansi Integratif Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal PkM (Pengabdian kepada Masyarakat) JUKESHUM: Jurnal Pengabdian Masyarakat GREENOMIKA Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review el-Jizya: Jurnal Ekonomi Islam Procedia of Social Sciences and Humanities Indonesian Journal of Islamic Studies Journal of Islamic and Muhammadiyah Studies E-Jurnal Akuntansi TSM PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Abdimas Mandalika Innovative Technologica: Methodical Research Journal Journal of Business Economics and Agribusiness IJBLPS International Journal Multidisciplinary Jurnal Pemberdayaan Ekonomi dan Masyarakat Journal of Economics and Economic Policy Frontiers in Research Journal IECON: International Economics and Business Conference FISCAL: Jurnal Akuntansi dan Perpajakan IJOT Proceeding of International Conference on Social Science and Humanity International Journal of Accounting Innovation International Journal of Business, Law and Political Science Academia Open International Journal of Economic Integration and Regional Competitiveness
Wiwit Hariyanto
Akuntansi, Fakultas Bisnis Hukum Dan Ilmu Sosial, Universitas Muhammadiyah Sidoarjo, Sidoarjo, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Peningkatan Kualitas Audit dengan Etika Sebagai Pemoderasi Antara Skeptisisme, Keahlian, dan Integritas Ruci Arizanda Rahayu; Wiwit Hariyanto; Mahardika Darmawan Kusuma Wardana
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 13 No 2 (2021): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v13i2.163

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh skeptisisme profesional audit, keahlian auditor, dan integritas terhadap kualitas audit pada profesi akuntansi dengan etika auditor sebagai variabel moderasi. Adapun alat analisis yang digunakan dalam penelitian ini adalah tabulasi kuesioner dan pengumpulan data berupa uji validitas dan reliabilitas. Selanjutnya, hipotesis dalam penelitian ini adalah terdapat pengaruh skeptisisme profesional audit, keahlian auditor, dan integritas terhadap kualitas audit pada profesi akuntansi dengan etika auditor sebagai variabel pemoderasi. Untuk mengujinya, peneliti menggunakan alat analisis data SmartPLS. Selain itu, pengujian hipotesis berdasarkan R-Square dan T-Statistics menunjukkan bahwa tidak semua hipotesis diterima. Hasil hipotesis tersebut menyatakan bahwa skeptisisme profesional audit, keahlian auditor, dan integritas berpengaruh positif terhadap kualitas audit, dan keahlian auditor yang dimoderatori oleh etika auditor berpengaruh positif terhadap kualitas audit. Sebaliknya skeptisisme dan integritas profesional audit yang dimoderatori oleh etika auditor tidak berpengaruh terhadap kualitas audit.
The Impact of Self-Control as The Moderator on Knowledge, Experience, and Pocket Money Towards Investment Planning Ruci Arizanda Rahayu; Shifa Azizah Haifa; Sarwenda Biduri; Wiwit Hariyanto
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.19216

Abstract

This study aims to identify an increase in investment planning with self-control as a moderation between knowledge, experience, and pocket money for accounting students at Muhammadiyah University of Sidoarjo. Methods in research using quantitative methods. The population in this study were undergraduate students of the Accounting Study Program, Faculty of Business, Law and Social Sciences, Muhammadiyah University of Sidoarjo with a total of 532 students with a sample of 84 respondents. The data analysis technique used is the Outer Model to test the validity and reliability of the data and the Inner Model to test the hypothesis using the SmartPLS version 3.0 program tool. The results in this study indicate that the variables of financial knowledge, financial experience, and pocket money have a significant effect on investment planning. Moderately, self-control is able to moderate the variable of financial experience. However, self-control is not able to moderate financial knowledge and pocket money. The implication of this research is the need to increase financial knowledge and experience through more innovative learning and self-control to minimize consumptive behavior and manage finances properly through investment.
Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Yang Menerapkan Asean Corporate Governance Scorecard Julia Vivi Maulidah; Sarwenda Biduri; Nurasik Nurasik; Wiwit Hariyanto
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 1 (2023): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i1.2775

Abstract

The purpose of the study is represented by a repeat of CEOs' pictures against financial targets, opportunities from ineffective oversight, rationalization of auditors, revenue-driven skills, and balance sheet reporting of companies implementing ASEAN groups. It is to examine the effects of arrogance. Administrative performance map for the 2018-2020 season. This study uses a quantitative approach. The sample used consisted of his 15 companies that had implemented the ASEAN Corporate Governance Scorecard in the period 2018-2020. The data used in this study are secondary data obtained from company financial statements and annual reports obtained from the investment gallery of Muang Madhya University, Sidoarjo. The data analysis method is multiple regression analysis using the SPSS v26 program. The results of this study show that (1) Financial targets do not influence financial fraud; (2) Ineffective oversight influences financial fraud; (3) Auditor rotation does partially indicates that it does not affect reporting. Report; (4) Direction change impacts fraudulent financial reporting; and (5) Number of repeated CEO impacts fraudulent financial reporting
Audit Quality Determinant at a Public Accounting Firm in Surabaya Ruci Arizanda Rahayu; Wiwit Hariyanto; Eny Maryanti
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i1.336

Abstract

This study aims to examine the determinants of audit quality at a public accounting firm in Surabaya. The primary data collection method used in this research is a questionnaire method which is distributed to the Auditors of Public Accounting Firms in the Surabaya area. The data collected were 129 respondents. This research uses multiple linear analysis method with SPSS 26 data processing tool. The results of this study indicate that independence has a significant effect on audit quality. Audit experience has a significant effect on audit quality. Audit Tenure has a significant effect on audit quality.
SKEPTISME PELAKU USAHA MIKRO TERHADAP STANDAR AKUNTANSI Sarwenda Biduri; Dinda Putri Kusuma Wardani; Sigit Hermawan; Wiwit Hariyanto
Jurnal Akuntansi Multiparadigma Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.2.25

Abstract

Abstrak - Skeptisme Pelaku Usaha Mikro terhadap Standar AkuntansiTujuan Utama- Penelitian ini berupaya untuk mengetahui bagaimana perilaku skeptisisme pelaku usaha mikro terhadap standar akuntansi.Metode- Penelitian ini menggunakan metode deskriptif kualitatif. Beberapa pihak dari pelaku usaha mikro, dosen, dan dinas koperasi menjadi informan utama.Temuan Utama- Pelaku usaha mikro tidak mau membuat laporan keuangan untuk usahanya. Selain itu mereka juga masih belum mengenal standar akuntansi khusus entitas mikro.  Hal ini kemudian berakibat pada tercampurnya pembukuan operasional bisnis dan rumah tangga.Implikasi Teori dan Kebijakan – Pemerintah harus memosisikan dirinya sebagai pembina dan pendidik pelaku usaha mikro. Selain itu, pelatihan akuntansi menjadi urgensi bagi operasional bisnis mereka.Kebaruan Penelitian – Penelitian ini mengangkat isu skeptisme pelaku usaha mikro dalam memahami standar akuntansi. Abstract - Micro-Entrepreneurs Skepticism of Accounting StandardsMain Purpose - This study seeks to determine how the behavior of micro-entrepreneurs skepticism towards accounting standards.Method - This study uses a qualitative descriptive method. Several parties from micro-entrepreneurs, lecturers, and the cooperative service become the primary informants.Main Findings - Micro entrepreneurs do not want to make financial reports for their businesses. In addition, they are still not familiar with specific accounting standards for micro-entities. These things then resulted in the mixing of business and household operational books.Theory and Practical Implications – The government must position itself as the coach and educator of micro-entrepreneurs. In addition, accounting training becomes an urgency for their business operations.Novelty – This research raises the issue of skepticism of micro-entrepreneurs in understanding accounting standards.
Pendeteksian Financial Statement Fraud dengan Menggunakan F-Score Model : Perspektif Fraud Pentagon Theory Ruci Arizanda Rahayu; Wiwit Hariyanto; Istian Kriya Almanfaluti
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1575

Abstract

This study aims to determine the partial effect of financial stability, financial targets, ineffective of monitoring, quality of external audit, change in auditors, change in directors, frequency number of CEO's picture on financial statement fraud in mining companies listed on the IDX. 2021. This study used a quantitative approach and the sample collection method in this study used purposive sampling and obtained as many as 18 companies as samples. The type of data used in this study is secondary data sourced from the company's financial reports and annual reports obtained directly from the Indonesia Stock Exchange (IDX). The data analysis method used is multiple regression analysis which is processed using the SPSS program. Based on the results of research conducted on 18 mining sector companies for the 2020 and 2021 periods it concluded that the financial stability variable as measured by ACHANGE did not have a significant effect on financial statement fraud, the financial target variable as measured by ROA had a significant effect on financial statement fraud, the ineffective variable of monitoring measured by BDOUT has no significant effect on financial statement fraud, the quality of external audit variable as measured by AUD has no significant effect on financial statement fraud, the change in auditor variable as measured by CPA has no significant effect on financial statement fraud, the change in director variable as measured with DCHANGE it has no significant effect on financial statement fraud and the frequency number of CEO's picture variable has no significant effect on financial statement fraud.
Digitalisasi Keuangan Menuju Akuntabilitas Dan Transparansi Pada Masjid Al-Manar Sepanjang Kabupaten Sidoarjo Sarwenda Biduri; Wiwit Hariyanto; Fittyan Izza Noor Abidin
Jukeshum: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2023): Edisi Juli 2023
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jukeshum.v3i2.531

Abstract

Masjid merupakan tempat ibadah bagi umat Islam dan berfungsi sebagai tempat untuk melakukan berbagai kegiatan keagamaan bagi umat Islam. Masjid juga merupakan salah satu organisasi sektor publik nirlaba (non profit oriented) yang melakukan kegiatannya dengan mengelola sumber daya yang dimilikinya dan sumber daya yang diperoleh dari masyarakat secara sukarela dan ikhlas. Sebagai organisasi nirlaba masjid harus dapat memberikan bentuk pertanggungjawaban terhadap informasi yang diberikan. Karena hal tersebut berpengaruh terhadap kepercayaan umat kepada pengelola keuangan masjid. Akuntabilitas dan transparansi merupakan bentuk dari pertanggungjawaban yang harus diberikan oleh pengelola keuangan masjid kepada pemangku kepentingan. Disisi lain, digitalisasi juga diperlukan dalam manajemen keuangan masjid, karena dengan digitalisasi dapat mempercepat dan mempermudah dalam membuat laporan keuangan. Telah ditemukan permasalahan bahwa Masjid Al-Manar masih menggunakan pelaporan keuangan masjid yang terbilang manual, Sebagian besar hanya mencatat dana masuk, dana keluar dan saldo saja. Selain itu pendidikan pengurus keuangan tidak dilatar belakangi dengan kemampuan yang memadai dalam mengelola keuangan masjid. Sehingga membuat  jamaah kurang antusias dalam mendonasikan dana dalam bentuk sedekah, infaq, zakat dan hibah lainnya. Tujuan kegiatan ini diharapkan dapat membantu pengurus masjid dalam menata laporan keuangan berbasis IPTEK agar lebih akuntabel dan transparan. Metode yang digunakan dalam kegiatan pengabdian masyarakat ini adalah metode pendekatan pemecahan masalah dan partisipasi mitra. Hasil pengabdian menunjukkan bahwa dari tahap awal wawancara dan observasi sampai dengan tahap pelatihan dan pendampingan, mitra berperan aktif dan antusias dalam menerima solusi, pelatihan dan pendampingan yang diberikan oleh tim pengabdian masyarakat.
Navigating Governance: ESOP, Regulations, and Corporate Governance Quality: Menavigasi Tata Kelola: ESOP, Peraturan, dan Kualitas Tata Kelola Perusahaan Sarwenda Biduri; Anik Maulidiya; Wiwit Hariyanto
Procedia of Social Sciences and Humanities Vol. 1 (2021): Proceedings of the 2nd International Conference On Intelectuals Global Responsibility
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v1i.444

Abstract

This study investigates the impact of Employee Stock Ownership Program (ESOP) and regulatory factors on the quality of corporate governance implementation within Indonesian public companies. Utilizing quantitative methods and primary data, the research focuses on a sample of 55 observations from 11 companies over five periods, chosen through purposive sampling from a population of 156 companies ranked by the Indonesian Institute for Corporate Governance (IICG) during 2013-2017. Employing multiple linear regression, t-tests, F-tests, and coefficient of determination analysis through SPSS software, the findings reveal that while ESOP does not exert a partial influence, regulatory factors significantly affect the quality of corporate governance implementation. Furthermore, both ESOP and regulatory factors collectively demonstrate an influencing role in shaping the quality of corporate governance implementation. These results contribute to enhancing the understanding of the interplay between ownership programs and regulatory influences on corporate governance practices, bearing implications for governance policies and strategic decision-making.Highlight: ESOP's Limited Influence: The study finds that Employee Stock Ownership Program (ESOP) doesn't partially impact corporate governance quality, shedding light on the complexities of ownership incentives. Regulatory Impact: Regulatory factors emerge as a significant driver of corporate governance quality, underscoring the importance of legal frameworks in shaping governance practices. Collective Influence: Both ESOP and regulatory factors collectively play a crucial role in shaping corporate governance quality, highlighting the need for a comprehensive approach to governance enhancement. Keyword: ESOP, Regulatory Factors, Corporate Governance, Quantitative Analysis, Ownership Programs.
The Role Of Company Size As A Moderating Variable Against Financial Statement Fraud: The Beneish Model Perspective Sarwenda Biduri; Sigit Hermawan; Wiwit Hariyanto; Sriyono Sriyono; Cintya Devi Retno Ardianti
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i1.25828

Abstract

Purpose: This study aims to prove the influence of External Pressure, Ineffective Monitoring, Quality of External Auditors, Changes in Auditors and Frequency of CEO Depictions and Company Size as a moderation of Fraud in a company's Financial Statements. Methodology/approach: In this study, researchers used a type of quantitative research. Purposive sampling was used as a technique in determining the sample for this study. The data used are company annual reports and the population in this study are companies engaged in the textile and garment manufacturing sub-sector for the 2017-2021 period with a total sample of 55. Findings: This study states that the variables Quality of External Auditors and Frequency of CEO Descriptions have an effect on fraudulent acts in reports financial statements, while the variables of Ineffective Oversight, External Pressure and Change of Auditor have no effect on fraudulent acts in financial statements. For the moderating variable in this study, company size is not able to moderate the relationship between ineffective monitoring and fraud in financial statements.  Practical implication: The theoretical implication of this research is to increase academic knowledge about the factors that cause fraudulent financial statements.
How Intellectual Capital Can Develop Innovation And Performance Of Accounting Study Program? Sigit Hermawan; Niko Fediyanto; Wiwit Hariyanto; Prasetyo Utomo; Amelia Nugraha Dini
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 3 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i3.26598

Abstract

Purpose: The purpose of this study is to explore the role of intellectual capital in developing innovation and performance of accounting study programs in Indonesia Methodology/approach: This type of research is qualitatively interpretive. Because the researcher understands the meaning contained in the interpretation of key informants. Findings: Human Capital is a key factor for intellectual capital to develop innovation and performance of accounting study programs.  IC, both integrated and individually, plays a role in improving the performance of IAPS 4.0-based study programs Practical implications: The results of this research can be used by the head of the accounting study program in achieving superior accreditation based on IAPS 4.0, namely by utilizing the role of intellectual capital in developing innovation and performance. Originality/value: The originality of this research is to explore the intellectual capital component associated with the innovation component and the performance component of the IAPS 4.0-based accounting study program. This research also explores basic theories such as role theory, human capital theory, and the resources-based theory. 
Co-Authors Abdillah Faqih Abidin, Fitiyan Izzah Noor Ade Irma Suyani Agusti Marini Ahmad, Aufa Aisyah Sayyidah Khansa Ajeng Wulan Ayu Sari Al Fauziah , Della Ali Zainuri Rahmadhani Amelia Nugraha Dini Anik Maulidiya Apriliawati, AFitria Arista, Sintha Wahyu Arizanda Rahayu, Ruci Arnindhita , Rietra Aryza Assari, Putri Ayu Azizatur Rahma Bernika Ivanda Zulfi Lestari Chandrasisilia Celvina Kusuma Cintya Devi Retno Ardianti Daniyati, Adila Inas Dewi Ratiwi Meiliza Dian Irmayanti Diarti, Tri Wahyu Dina Ayu Putri Dina Dwi Oktavia Rini Dinda Putri Kusuma Wardani Dita Nur Wahyuningtyas Divya Prihatiningrum Eka Novia Anggraini, Eka Novia Elsa Veronica Putri Endra Wahyu Nindiyah Endra Wahyu Ningdia Endra Wahyu Ningdiyah Endra Wahyu Ningdiyah Endra Wahyu Ningdiyah Endra Wahyu Ningdiyah Eny Maryanti Fatimatus Sholihah Fitiyan Izzah Noor Abidin Fittyan Izza Noor Abidin Fityan Izza Noor A Fityan Izza Noor Abidin Fityan Izzah Noor Abidin Heri Widodo Hidayatullah, Muhammad Tegar Hikmah, Syahrur Romadhonil Inge Sulistyo Inka Ayu Suhartini Irma Suyani, Ade Ismaya Nur Zannah Istian Kriya Almanfaluti Julia Vivi Maulidah Lailatul Mas’adah Lailul Mursyidah Leny Ilyasari Lestari , Safira Dwi Lestari, Safira Dwi Loekitasari, Silvy Lukman Hudi Luluk Zakiyah Mahardika Darmawan Kusuma Wardana Marini, Agusti Mariyah Al Qibthiyyah Masruroh, Nafisatul Mas’adah, Lailatul Melinda, Puput Miftahul Huda Miranda, Wiji Amelia Musdalifah, Siti Nabella Diyah Apriliya Nava Dwi Utari Niko Fediyanto Ningdiyah , Endra Wahyu Ningtiyas, Dwi Ayu Noviana Dewi Noviana Dewi Noviatus Sholihah Nur Azizah Nur Fadillah Nurasik Nurasik Nuriza, Vivin Oktavia, Rindy Wahyu Pangestu, Melania Pramaditya, Abimanyu Prasetyo Utomo Prasetyo Utomo Pratiwi, Yesica Erika Putri Ade Prayoga, Bagas Adi Rahayu , Ruci Arizanda Rahma Dewi, Santi Rahmawati , Fadilla Ramdani, Rahmad Retno, Ayu Purbo Rietra Aryza Arnindhita Rini Nofita Ruci Arizanda R Ruci Arizanda Rahayu Ruci Arizanda Rahayu Ruci Arizanda Rahayu Santi Rahma Dewi Sartika Sartika Sarwenda Biduri Shafadila, Rahmahdina Sherly Agustin Shifa Azizah Haifa Sigit Hermawan Silvy Loekitasari Sintha Wahyu Arista Solikhah, Sinta Faridatul Sriyono Sriyono Sriyono Sriyono Sumartik Sunarjo, Eka Fitria Hanum Utari, Nava Dwi UTOMO, PRASETYO VIVI AGUSTIN Vivi Dwi Anggreini Wati, Alis Setya Wiji Rahayu Winda Afichamala Wulansari, Srifany Yani, M Yuliana, Feriza Zatul Karamah Ahmad Baharul Ulum