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All Journal Journal of Economics, Business, & Accountancy Ventura 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 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
Entis Sutisna
Universitas Yapis Papua
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions 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. 6 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.
Co-Authors Abdul Rahman Akbar, Mohammad Aldrin Ameliana, Yana Andri Irawan Auliyah, Iriana Entar Sutisman Entar Sutisman Ermawati, Yana Fachril, Fadriansyah FAHREZA, Ellycia Rahma Nurfidya Fahrudin Pasolo Husen, Sjamsiar Ikhtiari, Kirana Ismail R. Noy Kartim Kartim Kartim Kartim Kartim, Kartim Kautsar Riza Salman khusnul khotimah Kusuma, Frendy Lina - Mariana, Lina - lina, Ros Mardatillah Mardatillah Marihi, Laode Mawardah, Amelia Muh Yamin Noch Muh Yamin Noch Muhamad Yamin Noch Muhammad Ridhwansyah Pasolo Muhammad Yamin Noch Muhammad Yamin Noch Muhdi B.Hi Ibrahim Muslim Muslim Muslim Muslim Nanang Shonhadji Noch, Muh Yamin Noch, Muhammad Yamin Nor Khasanah, Jana Siti Novi Darmayanti NOY, Ismail R. Nurfadila Nurfadila, Nurfadila Pasolo, Fachruddin Sahrul Ponto Sa’diyah, Halimatus Septyana Prasetianingrum Septyana Prasetianingrum Septyana Prasetianingrum Sumirah, Nining Suratini, Suratini Susiana Susiana Tahir, Arlan Victor Pattiasina Yaya Sonjaya Yaya Sonjaya Yaya Sonjaya Yaya Sonjaya Yendra Zakaria Zakaria