Articles
<![CDATA[GOOD UNIVERSITY GOVERNANCE ]]>
<![CDATA[Suryani, Irma]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 7 No. 2 (2015): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v7i2.1946
<![CDATA[Perguruan tinggi merupakan kelanjutan pendidikan menengah yang diselenggarakan untuk mempersiapkan peserta didik untuk menjadi anggota masyarakat yang memiliki kemampuan akademis dan profesional yang dapat menerapkan, mengembangkan dan menciptakan ilmu pengetahuan, teknologi dan kesenian. Peranan perguruan tinggi sebagai wadah untuk mencerdaskan kehidupan bangsa menjadi suatu kebutuhan yang semakin penting di masyarakat. Kenyataan yang terjadi bahwa mutu pendidikan di Indonesia masih rendah yang dapat dilihat dari masih rendahnya urutan rangking perguruan tingggi terbaik di dunia serta masih tingginya tingkat pengangguran di Indonesia. Salah satu upaya peningkatan kualitas pendidikan dapat dilakukan dengan penerapan tata kelola yang baik di perguruan tinggi atau good university governance. Konsep Good University Governance (GUG) adalah sistem perguruan tinggi dan pendidikan tinggi menetapkan tujuan, menerapkan, mengelola institusi mereka baik secara fisik, keuangan, sumber daya manusia, akademik, maupun prestasi mahasiswa.]]>
<![CDATA[MYOB Accounting Information System Analysis at PT. Lembang Abadi Indah ]]>
<![CDATA[Irma Suryani]]>;
<![CDATA[Dedeh Kurniawati]]>
<![CDATA[ Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v4i3.2497
<![CDATA[The background of this research is the need for quality financial reports. This research aims to determine how the implementation of accounting information system in PT. Lembang Abadi Indah based MYOB. With the use of MYOB software application for accounting information System the company can improve the quality of accounting information in generating relevant financial statements. The methods used in research are qualitative approaches. Design research is a qualitative dexriptif. The source of data obtained from this research is from primary data on primary data collection conducted through observation and interviews with the authorities. In this research, the secondary data sources used by researchers are sources related to the research object can be an accounting information system based on MYOB Accounting V13 that has been implemented in PT. Lembang Abadi Indah. The implementation of an accounting information system based on MYOB at PT. Lembang Abadi Indah is already running well, MYOB provides the relevance of information in supporting business process, including it is presented in a timely, accurate, consistent, usable and complete. With the application of MYOB accounting information obtained by the company become more accurate because the calculation automatically by the computer and financial statements can be generated quickly and complete because the transactions entered will be processed automatically into the financial statements.]]>
<![CDATA[Pengaruh Pengendalian Intern Terhadap Efektivitas Biaya Perjalanan Dinas ]]>
<![CDATA[Irma Suryani]]>;
<![CDATA[Muhammad Syahrudin]]>;
<![CDATA[Frans Yohanes]]>
<![CDATA[ Akuntabilitas Vol 15, No 2 (2022) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v15i2.28659
<![CDATA[Business travel is a cost that quite affects cash disbursements, so it is necessary to carry out effective controls to prevent fraud. The company has implemented internal control but there are still some irregularities in the management of official travel expenses. This study aims to analyze the influence of internal control on the cost effectiveness of official travel at Shafira Corporation. The research method uses quantitative research methods. Sources of data obtained from primary data with data collection through filling out a questionnaire given to 31 respondents who are employees of the company and the author’s direct observations. Data analysis used a simple regression method. The results of the study indicate that the internal control system affects the effectiveness of official travel expense where the elements of internal control have been implemented so as to minimize the risk of fraud and violations of official travel expense. The results of this study will have an impact on the cost of official travel which is carried out in accordance with budget standards and work programs that have been determined through the implementation of internal control functions.]]>
<![CDATA[Effect of Financial Distress, Liquidity, and Leverage on the Audit Opinion Going Concern on Companies Listed on IDXESGL During the Pandemic Period (2019-2021) ]]>
<![CDATA[Irma Suryani]]>;
<![CDATA[Rita Yuniarti]]>;
<![CDATA[Muhammad Syahrudin]]>
<![CDATA[ International Journal of Business, Economics, and Social Development Vol 4, No 1 (2023) ]]>
Publisher : <![CDATA[Research Collaboration Community (RCC) ]]>
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DOI: 10.46336/ijbesd.v4i1.379
<![CDATA[The Covid-19 pandemic has caused many companies to have significant losses that affect their going concern and opinions from auditors about it, such as the case of KAP Satrio Bing, Eny (SBE) and partners, affiliated Deloitte Indonesia for not providing a audit opinion going concern on SNP's finances, where the condition of the company`s increase debt and repayment failure, so due to financial difficulties they committed fraud by manipulating financial statements. This study aims to examine the effect of financial distress, liquidity, leverage on audit opinion going concern partially on companies listed on IDXESGL during the pandemic (2019-2021). The method used is explanatory with a population of 30 companies listed on the IDX during the period 2019 to 2021 with a sample of 29 companies. The analytical technique used is logistic regression with a significance level of 5%. The results showed that liquidity had an effect on audit opinion going concern, while financial distress and leverage had no effect on audit opinion going concern. This audit opinion going concern can be avoided by managing current assets effectively so that they are able to meet their current liabilities. The results of this study are expected to provide contributions and considerations for auditors in issuing audit opinions going concern and for companies to determine indicators that affect their going concern.]]>
<![CDATA[Penerapan SIA Sebagai Upaya Penyediaan Informasi Yang Relevan Dan Akurat Pada Klinik Cinta Bunda ]]>
<![CDATA[M. Syahrudin]]>;
<![CDATA[Irma Suryani]]>;
<![CDATA[Achmad Subagdja]]>
<![CDATA[ BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2024) ]]>
Publisher : <![CDATA[Universitas Majalengka ]]>
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DOI: 10.31949/jb.v5i3.9864
<![CDATA[Laporan keuangan dapat dikatakan berkualitas jika seluruh akun disajikan secara jujur, tepat, teliti, dan dengan bukti yang jelas dan lengkap. Permasalahan yang dialami oleh Klinik Cinta Bunda dalam mewujudkan laporan keuangan yang berkualitas adalah mengalami kesulitan ketika menggunakan sebuah sistem akuntansi untuk melakukan penyusunan laporan keuangan usahanya tersebut, selain itu stok persediaan obat-obatan dan alat medis yang tidak akurat dan pencatatan pendapatan atas jasa-jasa yang diberikan oleh klinik masih belum tercatat dengan rapi dan masih manual menggunakan nota biasa. tujuan dari dilaksanakannya kegiatan PKM ini adalah membantu memberikan solusi atas permasalahan yang dialami oleh para pelaku usaha khususnya dalam bidang akuntansi dengan memberikan pelatihan dan edukasi Pengelolaan Laporan Keuangan yang berkualitas untuk manajemen Klinik Cinta Bunda By Bidan Dewi Siti Sodja. Metode pelaksanaan pada program PKM ini disusun secara sistematis melalui beberapa tahapan. Penerapan sistem informasi akuntansi pada Klinik Cinta Bunda By Bidan Dewi Siti Sodja diharapkan dapat meningkatkan kualitas dari laporan keuangan klinik menjadi sebuah laporan keuangan yang relevan dan akurat.]]>
<![CDATA[Tax Avoidance in Influencing The Firm Value ]]>
<![CDATA[Ardelia, Dea Devina]]>;
<![CDATA[Irma Suryani]]>;
<![CDATA[Syahrudin, Syahrudin]]>
<![CDATA[ Journal of Accounting Inaba Vol. 2 No. 2 (2023): Volume 2 Number 2, December 2023 ]]>
Publisher : <![CDATA[Universitas Indonesia Membangun ]]>
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DOI: 10.56956/jai.v2i02.249
<![CDATA[The purpose of this study is to determine how tax avoidance affects the value of coal mining companies listed on the Indonesian stock exchange from 2018–2022. Associative descriptive research is the quantitative methodology employed in this study. Purposive sampling was the method of sampling that was employed in this study. The sample in the research obtained through the sample selection criteria was 10 companies with a total of 50 samples. The data source obtained from this research is secondary using financial reports from 10 companies according to sampling criteria from 2018 to 2022. The study's findings demonstrate that tax evasion significantly and negatively affects a company's worth. The tax avoidance variable has a value of 0.238 > 0.05 according to the results of hypothesis testing based on probability values, indicating that this independent variable has no discernible impact on the company value of coal mining companies listed on the Indonesian stock exchange in 2018–2022]]>
<![CDATA[NILAI PERUSAHAAN DALAM PERBEDAAN PENGARUH PENERAPAN GCG TERHADAP KINERJA KEUANGAN BUMN MASA KEPEMIMPINAN JOKOWI (2015-2022) ]]>
<![CDATA[syahrudin, muhammad]]>;
<![CDATA[fitriana, Fitriana]]>;
<![CDATA[Suryani, Irma]]>
<![CDATA[ Akuntabilitas Vol 17, No 1 (2024) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v17i1.42435
<![CDATA[The Jokowi administration has restructured the number of SOEs since 2016 to 41 SOEs in 2022. However, the reduction in the number of SOEs each year does not reduce the practice of fraud or fraud within SOEs in Indonesia. State-Owned Enterprises (BUMN) are alleged to be wetlands and vulnerable to acts of corruption due to the large number of very lucrative big projects. Fraud harms state-owned enterprises with a percentage of 31.8% then private companies 15.1%, the first rank is occupied by government agencies with a percentage of 48.5% based on ACFE data.To find out the differences in the effect of implementing GCG on firm value as an intervening variable on company performance in BUMN companies in the first and second periods of Jokowi's leadership (2015-2022) is the aim of this study.State-Owned Enterprises in the infrastructure sector listed on the IDX during 2015 to 2022 totaling 8 BUMNs were used as the population in this study. Path analysis and the Wilcoxon test were used in this research method using the help of Eviews 9 SoftwareThe results showed that Institutional Share Ownership and the Independent Board of Commissioners had an effect on Firm Value and Managerial Share Ownership and Audit Committee had no effect on Firm Value then there was a significant difference in construction cluster SOEs between leadership period I (2015-2018) and leadership period II (2019- 2022) President Joko Widodo.]]>
<![CDATA[Kualitas Audit Dalam Pengaruh Penerapan Good Coorporate Governance Terhadap Pencegahan Fraud ]]>
<![CDATA[Wiwit Pawitri]]>;
<![CDATA[Suryani, Irma]]>;
<![CDATA[M.Syahrudin]]>;
<![CDATA[Aysarah Nuryana]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024 ]]>
Publisher : <![CDATA[LPPM POLITEKNIK LP3I BANDUNG ]]>
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DOI: 10.38204/jrak.v10i2.1942
<![CDATA[This study aims to examine the effect of the implementation of good corporate governance on fraud prevention with audit quality as an intervening variable in BUMN companies in 2018-2022. This type of research is quantitative research using secondary data on annual reports and financial reports of BUMN companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. The purposive sampling technique was used to select samples based on criteria so that the selected samples amounted to 15 out of 27 BUMN. Data analysis using Structural Equation Modelling (SEM). SmartPLS software was used as a testing tool. The novelty of this research by adding audit quality that occurs as an intervening variable and using SEM. The results showed that there was no direct influence between gcg implementation on fraud prevention, there was an influence of gcg implementation on audit quality and there was an influence of audit quality on fraud prevention. Audit quality as an intervening variable is able to strengthen the relationship between the effect of gcg implementation on fraud prevention.]]>
<![CDATA[SYSTEMATIC LITERATURE REVIEW: INVESTIGATIVE AUDITING IN FRAUD DISCLOSURE ]]>
<![CDATA[syahrudin, muhammad]]>;
<![CDATA[Suryani, irma]]>;
<![CDATA[Kusumah, R. Wedi Rusmawan]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v9i01.1385
<![CDATA[In terms of global economic growth, Indonesia ranks 40th with the best economic growth out of 195 countries, with a growth of 4.94 per cent in 2023. Indonesia's growing economy does not escape the threat of fraud. To detect someone committing fraud, signs or symptoms commonly called red flags are needed. The existence of an investigative audit will produce red flags or signals of irregularities. This research aims to find out how investigative audits can detect and reveal corruption by using examples of corruption cases that have occurred as literature studies to be theoretically analysed. This study employs a SLR approach that explores investigative audits from various reference sources. The results of the discussion by dissecting selected literature and reviewing fraud cases that occur, considering the researcher’s findings, it can be said that Cris Kuntadi is the most active researcher in the field of investigative auditing on fraud disclosure. Fraud that occurs can be observed by the presence of red flags in a Perpetrators, Living beyond means or lifestyle is one of the common characteristics of red flags which can be caused by personal financial need to cover this lifestyle]]>
<![CDATA[Investigative Auditing and Fraud: A Systematic Literature Review through a Theoretical and Bibliometric Lens ]]>
<![CDATA[Suryani, Irma]]>;
<![CDATA[Syahrudin, M.]]>
<![CDATA[ Asia Pacific Fraud Journal Vol. 10 No. 1: 1st Edition (January-June 2025) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v10i1.400
<![CDATA[This study aims to examine the role of investigative auditing in detecting and disclosing fraud by identifying red flags within the context of increasing public scrutiny and expectation gaps in audit functions. Employing a Systematic Literature Review (SLR) combined with bibliometric analysis, the research utilizes Scopus-indexed journal articles published between 2015 and 2025, with the support of the Watase Uake platform to ensure structured article selection and keyword visualization. The study is grounded in the Expectation Gap Theory and Fraud Diamond Theory to analyze both behavioral and systemic dimensions of fraud. The findings reveal that although red flags such as lifestyle indicators and behavioral anomalies are widely acknowledged in fraud detection, current literature tends to focus more on traditional audit procedures than on the specific functions of investigative audits. Bibliometric mapping also highlights a concentration of studies around general fraud detection, with fewer focusing on the practical applications of investigative auditing. This paper provides novel insights by integrating theoretical analysis with bibliometric evidence, offering a clearer understanding of research gaps and future directions in investigative audit studies. The study adds value by reinforcing the importance of strengthening investigative audit capabilities and aligning them more closely with stakeholder expectations and the evolving nature of fraud.]]>
