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All Journal Krisna: Kumpulan Riset Akuntansi The Indonesian Accounting Review JAM : Jurnal Aplikasi Manajemen International Journal of Artificial Intelligence Research SEIKO : Journal of Management & Business YUME : Journal of Management JURNAL MANAJEMEN BISNIS Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Proceeding of National Conference on Accounting & Finance Economics and Digital Business Review Jurnal Kedaymas Daengku: Journal of Humanities and Social Sciences Innovation Journal of Tourism Economics and Policy Journal of Economics Review (JOER) Eastasouth Journal of Positive Community Services The Journal of Business and Management Research El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Advances in Managerial Auditing Research Advances in Community Services Research Advances: Jurnal Ekonomi & Bisnis JER Celebes Journal of Community Services Vifada Journal of Education Vifada Management and Social Sciences Value Relevance: Jurnal Akuntansi
Entis Sutisna
Universitas Yapis Papua
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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Skeptisme profesional sebagai pemoderasi hubungan pemahaman-pemahaman kode etik auditor, time pressure, dan independensi terhadap kemampuan auditor mendeteksi kecurangan Sutisman, Entar; Pattiasina, Victor; Sutisna, Entis; Ponto, Sahrul; Kusuma, Frendy
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pemahaman kode etik, time pressure, independensi, kode etik terhadap kemampuan auditor mendeteksi kecuragan dengan skeptisme sebagai variabel moderasi. Populasi dalam penelitian ini seluruh auditor yang bekerja pada Badan Pemeriksa Keuangan (BPK) Jayapura yang beralamat di jalan Balaikota No. 2, Entrop, Jayapura Selatan. Jumlah populasi yaitu 83 auditor dari 120 pegawai yang berkerja pada Badan Pemeriksa Keuangan (BPK) Jayapura, sampel yang digunakan sebanyak 83 responden yang bekerja sebagai auditor. Metode analisis data dalam penelitian ini menggunakan analisis regresi linier berganda dan analisis regresi moderasi dengan basis teknik uji statistik t dan koefisien determinasi dengan bantuan sofware SPSS versi 25. Hasil penelitian ini menunjukkan bahwa pemahaman kode etik, time pressure auditor berpengaruh secara positif dan signifikan terhadap kemampuan auditor mendeteksi kecurangan. independensi berpengaruh negatif dan tidak signifikan terhadap kemampuan auditor mendeteksi kecurangan. Skeptisme Profesional dapat memoderasi (memperkuat) pengaruh time pressure dan independensi terhadap kemampuan auditor mendeteksi kecurangan. Akan tetapi skeptisme profesional tidak dapat memoderasi (memperlemah) pengaruh pemahaman kode etik auditor terhadap kemampuan auditor mendeteksi kecurangan.
Perhitungan Harga Pokok Produksi Berdasarkan Metode Job Order Costing Untuk Penetapan Harga Pesanan Pada GRC Vino Al-Ghaniyyu Salman, Kautsar Riza; Mawardah, Amelia; Shonhadji, Nanang; Sa’diyah, Halimatus; Sutisna, Entis
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 4 No. 2 (2024): Juli 2024
Publisher : Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v4i2.4619

Abstract

Based on interviews and observations at GRC Vino Al-Ghaniyyu as a partner, it is known that in determining the order price, it still uses a simple calculation of the cost of production and has not taken into account several cost components. An accurate calculation of the cost of production can produce a competitive order price, show real profits, and serve as evaluation material for subsequent orders. The cost of production method that is in accordance with the characteristics of MSMEs is job order costing. Community service activities aim to provide assistance in calculating the cost of production in accordance with the concept of cost accounting. Implementation methods include cost identification, calculation of the cost of production, and calculation of the selling price. The results of this community service activity are the calculation of the cost of production using job order costing obtained at Rp15,013,083. The provision of a profit of 40% of the cost of production will result in the determination of the order price of Rp21,018,317. The output of this community service is a report on the cost of production in the form of a job order cost sheet.
Implementasi SAK Entitas Privat (SAK EP) Dalam Penyusunan Laporan Keuangan Koperasi Tahun 2024 Salman, Kautsar Riza; Sutisna, Entis
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 5 No. 2 (2025): Juli 2025
Publisher : Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v6i2.5256

Abstract

Koperasi KRASAN Surabaya sebagai salah satu koperasi pegawai telah mengalami perkembangan signifikan, namun masih menghadapi tantangan dalam penyusunan laporan keuangan yang sesuai dengan standar akuntansi terkini. Kegiatan pengabdian masyarakat ini bertujuan untuk mendampingi pengurus koperasi dalam penyusunan laporan keuangan tahun 2024 berbasis Standar Akuntansi Keuangan Entitas Privat (SAK EP), yang diberlakukan sebagai pengganti SAK ETAP. Pendekatan kegiatan meliputi diskusi awal dengan pengurus koperasi, pengumpulan data keuangan, serta pelatihan dan pendampingan teknis dalam penyusunan laporan keuangan tahun berjalan. Hasil kegiatan menunjukkan bahwa penerapan SAK EP mampu meningkatkan kualitas, akuntabilitas, dan konsistensi pelaporan keuangan koperasi. Laporan yang disusun meliputi laporan posisi keuangan, laporan laba rugi dan penghasilan komprehensif lain, laporan perubahan ekuitas, laporan arus kas, dan catatan atas laporan keuangan. Laporan ini telah digunakan dalam Rapat Anggota Tahunan (RAT) dan menjadi pijakan dalam memperkuat tata kelola serta transparansi koperasi secara menyeluruh.
Modern Approaches in Accounting Education: A Literature Review Yaya Sonjaya; Muh Yamin Noch; Entis Sutisna
Vifada Journal of Education Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/6648ny41

Abstract

This study explores modern approaches in accounting education, focusing on active learning techniques, technological integration, and soft skills development to better prepare students for professional demands. This study uses a qualitative literature review to analyze academic articles, journals, and books from the last two decades. The literature covers active learning, data analytics, blockchain technology, and essential soft skills in accounting education. The thematic analysis identifies key trends, innovations, and gaps in educational practices. Active learning techniques, such as case-based learning, simulations, and problem-based learning, enhance students' critical thinking, problem-solving, and decision-making skills. Technological integration, especially in data analytics and blockchain, equips students with modern skills. Developing communication, teamwork, and ethical reasoning skills is crucial for success. The study provides actionable recommendations for aligning curricula with professional requirements. This research highlights the transformative potential of modern educational approaches in accounting, emphasizing continuous innovation and adaptation. The comprehensive synthesis offers insights for curriculum development and pedagogical strategies. However, further empirical research, particularly longitudinal studies, is needed to assess the long-term impact of these approaches on graduates' success and to explore diverse educational contexts globally.
Public Sector Innovations and Economic Stability: A Literature Review Muh Yamin Noch; Yaya Sonjaya; Entis Sutisna
Vifada Management and Social Sciences Vol. 1 No. 2 (2023): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/er6jsy03

Abstract

This literature review investigates the relationship between public sector innovations and economic stability, focusing on initiatives in public financial management, digital governance, and policy innovations. Utilizing a qualitative research design, it synthesizes insights from existing scholarly works to identify key innovations such as performance-based budgeting, accrual accounting, and e-government, which enhance efficiency, transparency, and accountability in governance. The findings reveal that these innovations significantly contribute to economic stability by optimizing resource allocation, reducing fiscal risks, and fostering sustainable growth. However, implementing such innovations faces challenges, including bureaucratic resistance, political constraints, and organizational inertia. Overcoming these obstacles requires proactive strategies such as capacity building, fostering collaboration, and incentivizing innovation within the public sector. The discussion emphasizes the importance of aligning innovation strategies with broader economic goals, leveraging evidence-based decision-making, and fostering public-private partnerships to enhance the effectiveness of innovations. The implications suggest that governments must adopt a strategic, coordinated approach to fully leverage public sector innovations for long-term economic stability and societal advancement, thereby ensuring resilience and prosperity.
Optimizing Land and Building Fixed Asset Management: Review of Legal Audit, Control and Supervision Siti Hasanah; Entis Sutisna
Value Relevance: Jurnal Akuntansi Vol. 1 No. 3 (2023): Jurnal Value Relevance
Publisher : Faculty of Business and Economics , Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/p3mg1s45

Abstract

Regional asset management is one of the keys to successful regional economic management. The importance of managing assets appropriately and effectively, based on the principles of efficient and effective management, is expected to be able to give strength to Regional Governments to finance regional development. This research aims to determine the influence of legal audits and control and supervision on optimizing fixed asset management. The population in this study were employees. The sampling in this research was a non-probability sampling design with judgment sampling techniques obtained using instruments in the form of 97 questionnaires. The data analysis method in this research used Structural Equation Model (SEM)-PLS analysis with the help of Smart-PLS software. Research results show that legal audits as well as control and supervision can influence the optimization of land and building fixed asset management. These two variables can explain the optimization of land and building fixed asset management by 35.3% .
HEXAGON FRAUD PERSPECTIVE ON FINANCIAL STATEMENT FRAUD IN INDONESIA INSURANCE COMPANIES Mursalam Salim; Aldrin Akbar Mohammad; Sutisna Entis; Mawadda Anwar Aini
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.1.2024.172-184

Abstract

Financial statement fraud is something that causes economic losses and results in a loss of investor confidence. Therefore, company management needs to identify what factors influence the company in committing fraud. One approach to detecting fraud is to use the fraud hexagon model. This model consists of stimulus, opportunity, rationalization, capability, ego, and collusion. This research is explanatory research that aims to investigate the possible factors of financial statement fraud using a fraud hexagon perspective. The objects used as research samples are 15 insurance companies registered on the IDX during 2019 - 2022. This research uses the F-Score model to separate companies that have experienced fraud and uses logistic regression as data analysis. The results of his study show that the elements of opportunity, rationalization, and ego influence financial statement fraud. Meanwhile, the elements of stimulus, capability, and collusion do not affect financial statement fraud.
The Effect of Taxpayer Awareness, Fiscal Services, and Tax Sanctions on Corporate Taxpayer Compliance at the Jayapura Primary Tax Service Office Entis Sutisna; Entar Sutisman; Jana Siti Nor Khasanah
International Journal of Artificial Intelligence Research Vol 6, No 1.2 (2022)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.2.975

Abstract

This study aims to analyze the impact of technological innovation on consumer decision-making in the gadget industry. Using a qualitative approach, this research involves interviews with consumers in various innovation adoption groups, which include innovators, early adopters, early majority, late majority, and slow followers. In addition, this research also studied the concept of consumer satisfaction and how consumer satisfaction with technological innovations affects purchasing decisions in the gadget industry. Through in-depth interviews with consumers, this research generated rich insights into consumers' experiences of adopting technological innovations, factors that influence purchase decisions, and the role of consumer satisfaction in the decision-making process. Qualitative data analysis was conducted to identify patterns, themes, and relationships between the variables studied. The results of this study show that understanding the level of consumer adoption in technological innovation is of key importance for gadget companies. Innovator and early adopter consumers tend to have higher risk, are enthusiastic in trying new technology, and play an important role in influencing others to adopt the innovation. Meanwhile, early majority consumers have a slower adoption rate, but their purchasing decisions are influenced by testimonials from previous adoption groups. Consumer purchase decisions in the gadget industry are also influenced by their satisfaction with technological innovations. Consumers who are satisfied with the user experience of an innovation are likely to recommend it to others and consider purchasing products with similar innovations. Therefore, gadget companies need to pay attention to product development that meets consumer expectations, provides a positive user experience, and provides responsive customer service.
The Effect of ESG Practices on Profitability Through Liquidity and Financial Constraints as Moderating Variables Entis Sutisna; Kautsar Riza Salman
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.4677

Abstract

This study aims to examine the impact of corporate involvement in activities related to the environmental, social, and governance on profitability performance. In addition, this study also examines the moderating effect of liquidity and financial constraints on the relationship between ESG practices and profitability performance. The objects of the study were 43 companies listed on the Jakarta Islamic Index 70 (JII70) and the SRI KEHATI index in the 2021-2023 period. The number of data observations was 129 data and was analyzed using Eviews software version 13. The results of the study show that corporate involvement in ESG activities has an impact on decreasing profitability performance during the study period and these results confirm the role of agency theory. The results of the study also show that financial constraints can strengthen the relationship between ESG practices and profitability performance. Conversely, liquidity cannot moderate the relationship between ESG practices and profitability performance. The theoretical implication from the perspective of agency theory is to strengthen the role of agency theory in explaining the impact of ESG on profitability in the short term. Practical implications for companies are related to the importance of the existence of activities related to ESG, although in the short term it reduces profitability, the long-term impact fosters a positive image of the company in the community.
Peningkatan Literasi Fikih Muamalah melalui Sosialisasi Kontrak Akad Salam bagi Pedagang Online dan Jamaah Masjid Kautsar Riza Salman; Entis Sutisna
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 6 No. 02 (2026): Kedaymas Volume 6 No.2
Publisher : Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v6i2.5570

Abstract

Masjid di lingkungan perkotaan memiliki peran strategis sebagai pusat edukasi untuk meningkatkan literasi muamalah jamaah, khususnya para pelaku usaha digital. Mitra pengabdian masyarakat di Masjid Al-Islamiyyah, Surabaya, menghadapi permasalahan berupa minimnya pemahaman pengusaha mengenai regulasi jual beli pesanan, sehingga muncul kekhawatiran bahwa transaksi barang yang belum tersedia secara fisik adalah tidak sah. Kondisi ini membatasi ruang gerak usaha jamaah dalam mengoptimalkan omzet penjualan. Tujuan kegiatan pengabdian ini adalah memberikan sosialisasi, penyuluhan, dan kepastian hukum syariah mengenai kontrak akad salam sebagai solusi transaksi bisnis yang sah. Metode pelaksanaan kegiatan melibatkan 35 peserta dari unsur takmir dan jamaah dengan berbagai latar belakang usaha. Tahapan kegiatan meliputi perencanaan bersama mitra, pemanfaatan media digital berupa flyer edukatif, serta pelaksanaan pelatihan melalui ceramah interaktif dan bedah kasus riil. Hasil pengabdian menunjukkan terjadinya peningkatan pemahaman jamaah yang signifikan mengenai rukun, syarat, serta mitigasi risiko hak khiyar dalam akad salam. Melalui penguatan pendapat Mazhab Syafi'iyah terkait legalitas salam tunai, kekhawatiran jamaah dalam transaksi perdagangan elektronik (e-commerce) berhasil teratasi. Pasca-kegiatan, takmir dan para pengusaha memiliki variasi model jual beli yang lebih beragam serta aplikatif untuk menaikkan omzet penjualan secara syariah di tengah persaingan bisnis online yang kompetitif.
Co-Authors Abdul Rahman Aldrin Akbar Mohammad Andri Irawan Auliyah, Iriana Entar Sutisman Ermawati, Yana Fadriansyah Fachril FAHREZA, Ellycia Rahma Nurfidya Fahrudin Pasolo Husen, Sjamsiar Ismail R. Noy Jana Siti Nor Khasanah Kartim Kartim Kartim Kartim Kartim, Kartim Kautsar Riza Salman khusnul khotimah Kirana Ikhtiari Kusuma, Frendy Lina - Mariana, Lina - lina, Ros Mardatillah Mardatillah Marihi, Laode Mawadda Anwar Aini Mawardah, Amelia Mohammad Aldrin Akbar Muhamad Yamin Noch Muhamad Yamin Noch Muhammad Ridhwansyah Pasolo Muhdi B.Hi Ibrahim Mursalam Salim Muslim Muslim Muslim Muslim Nanang Shonhadji Noch, Muh Yamin Noch, Muhammad Yamin Novi Darmayanti NOY, Ismail R. Nurfadila Nurfadila Pasolo, Fachruddin Sahrul Ponto Sa’diyah, Halimatus Septyana Prasetianingrum Septyana Septyana Siti Hasanah Sumirah, Nining Suratini, Suratini Susiana Susiana Tahir, Arlan Victor Pattiasina Yana Ameliana Yaya Sonjaya Yaya Sonjaya Yendra Zakaria Zakaria