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All Journal Paradigma : Journal of Science, Religion and Culture Studies JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal RAK (Riset Akuntansi Keuangan) Integritas: Jurnal Antikorupsi Asia Pacific Fraud Journal JURNAL MUTIARA AKUNTANSI Jurnal Akuntansi Jurnal Manajemen Journal of Financial and Behavioural Accounting An-Nizam: Jurnal Bakti Bagi Bangsa Pena Dimas: Jurnal Pengabdian Masyarakat
hadi mahmudah
Faculty Of Business, Universitas Islam 45 Bekasi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Physics Public Health Social Sciences Other

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BUDGETARY FAIRNESS DAN KESENJANGAN ANGGARAN DI PEMERINTAH DAERAH BANGKA BARAT Hadi Mahmudah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 7 No 1 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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

Abstract

This study examines the effect of the budgeting system design against the tendency middle managers to create budgetary slack. The purpose of this study is to test the design of the budgeting system to reduce the propensity to create budgetary slack in government. Data were obtained through a survey to middle manager in west Bangka local governments. The data were processed using SPSS with a sample size of 60. The result showed that the unfair budgeting system design did not significantly affect budgetary slack Contributions of this study is to give feedback to the authorities to design budgeting system for efficiency in government budgets.
TRADE OFF RELEVANCE DAN RELIABILITY: ISU IFRS Hadi Mahmudah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 4 No 2 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v4i2.1338

Abstract

Financial reports containing qualitative characteristic that are useful for usernya.For a long time believed to bethe existence of trade off between characteristic of qualitative relevance and reliability. Trade off due to the factthat the use of the method of measurement historical cost and fair value. Trade off occur because of the interestsof for the purpose of the preparation of reports on finance. Accountability for the purpose of the measurement ofthe cost of historical still reliable because reflect the truth (objective), on the contrary for the purpose ofinformation in the decision-making process and the value of reasonable more relevant. Trade off betweenrelevant and the reliability of there will always be because there is a difference in the interests of andarrangement of trend setter concerning characteristics qualitative to be undertaken, so the company it is notpossible to showing both of them in coordinated with the same. The existence of trade off between relevant andthe reliability of use on fair value that give preference to relevant and reliability at the expense of resulting infinance reports.
Analisis Hubungan Professionalisme Terhadap Penilaian Materialitas Hadi Mahmudah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 9 No 1 (2018): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v9i1.1360

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan professionalisme auditor terhadap penilaian materialitas. Populasi dan sampel dalam penelitianini adalah auditor yang bekerja di KAP kota Jakarta. Tehnik pengambilansampel menggunakan purposive sampling dengan jumlah sampel 75 orang. Datadianalisis menggunakann Kendal tau menggunakan program SPSS 22. Hasilpengujian menemukan bahwa professionalisme yang terdiri dari 4 dimensihanya 2 dimensi yang mempunyai hubungan dengan penilaian materialitasyaitu dimensi pengabdian dan keyakinan. Sehingga perlu penelitianselanjutnya.
Pengaruh Pengetahuan Auditor, Pengalaman Auditor, Kompleksitas Tugas, Locus Of Control, Tekanan Ketaatan Dan Senioritas Auditor Terhadap Audit Judgment Linda Ayu Lestari; Hadi Mahmudah; Neneng Lasmita Susanti
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 2 (2022): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v13i2.4597

Abstract

This study aims to determine the effect of auditor knowledge, auditor experience, task complexity, locus of control, obedience pressure and auditor seniority on audit judgment. The method used is descriptive quantitative. The data used is the data of auditors who work at Public Accounting Firms (PAC) in Bekasi and Jakarta. The technique of using data is by distributing questionnaires. The data was processed using SPSS version 25. The results showed that the auditor’s knowledge had an effect on audit judgment. Meanwhile, auditor experience, audit complexity, locus of control, obedience pressure and auditor seniority have no effect on audit judgment. Keyword: Audit Judgment, Auditor Knowledge, Auditor Experience, Task Complexity, Locus Of Control, Obedience Pressure and Auditor Seniority.
Co-Authors Abdul Rasyid Jalil, Abdul Rasyid Andi Ina Yustina Annafi Indra Tama Annafi Indratama Ary Armianto Azlani Diva Regina BAMBANG RIYANTO LS Chairunnisa, Nurlaila Maysaroh Christine Novita Dewi Christine Novita Dewi Duwi Rahma Putri Linda Ayu Lestari LS, Bambang Riyanto Maharani - Mapuasari, Supeni A. Mapuasari, Supeni Anggraeni Neneng Lasmita Neneng Lasmita Susanti Neneng Lasmita Susanti Noviriliza Nadia Putri Phyrel Asri Sugiyanto Putri, Rizky Intania Qintharah, Yuha Nadhirah Rizky Intania Putri Syahfebriano Syahfebriano Vita Aprilina Yustina, Andi Ina