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Sarwenda Biduri
Universitas Muhammadiyah Sidoarjo
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Journal : Innovative Technologica: Methodical Research Journal

 1 
Pengaruh Kompetensi Sumber Daya Manusia, Whistleblowing System, Moralitas Individu, Dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Dana BUMDes di Kabupaten Sidoarjo Priandini, Errika Al Mufidah; Biduri, Sarwenda
Innovative Technologica: Methodical Research Journal Vol. 2 No. 4 (2023): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/innovative.v2i4.6

Abstract

Prevention fraud is a form of action with the aim of reducing the opportunity for dishonesty and trying to tackle activities that create the risk of fraud. This research was conducted with a focus on the factors for preventing fraud in the management of BUMDes funds in Sidoarjo Regency, namely the competence factor of HR, the Whistleblowing System, individual morality factors, and internal control system factors. The study used quantitative methods to analyze primary data from the questionnaire results. The subjects of this study were the chairman and management of BUMDes in Sidoarjo Regency, totaling 76 respondents. The sampling technique used is random sampling and the sample calculation used is the Slovin formula. Analysis of the data used is the partial t-test Hypothesis Test on the IBM SPSS 26 software. The results show several factors that have an influence on fraud , namely HR competence (Human Resources), and Whistleblowing System, then individual morality. Meanwhile, the factor of the internal control system as a factor that does not affect the prevention of fraud.
Determinan Pressure, Opportunity, Rationalization, Gender, dan Religiusitas terhadap Kecurangan Akademik pada saat Pembelajaran Hybrid Asma, Adelia; Biduri, Sarwenda
Innovative Technologica: Methodical Research Journal Vol. 2 No. 4 (2023): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/innovative.v2i4.7

Abstract

Academic cheating is an increasing problem in hybrid learning. Studies that focus on the factors that cause academic cheating have been carried out, but the research results are inconsistent. The aim of the study is to find the consistency of the factors that influence academic cheating, especially the fraud triangle. This research method uses a quantitative approach. Partial t-test data analysis technique is used to test hypotheses on IBM SPSS software version 26. The research subjects were accounting students at the Muhammadiyah University of Sidoarjo class of 2018, totaling 73 respondents. In determining the research sample, this study used simple random sampling technique and the number of samples is determined with Slovin formula. This study shows the variables that influence, namely the opportunity, rationalization, and religiosity variables that affect academic cheating during hybrid learning. Meanwhile, pressure and gender variables have no effect on academic cheating during hybrid learning.
Pengaruh Fraud Pentagon terhadap Fraudulent Financial Reporting Menggunakan Beneish Model Handayani, Miftachul Rizki; Biduri, Sarwenda
Innovative Technologica: Methodical Research Journal Vol. 1 No. 4 (2022): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/innovative.v1i4.50

Abstract

Pada riset ini dilaksanakan adalah untuk mengetahui pengaruh tekanan, rasionalisasi, arogansi, kompetensi serta kemampuan terhadap kecurangan laporan keuangan. Dalam penelitian ini memakai teknik secara kuantitatif melalui alat bantu olah data SPSS Version 25, pengambilan sampel berdasarkan kriteria atau purposive sampling sehingga terdapat 15 perusahaan yang terpilih dan terdapat pada kriteria yang telah ditetapkan sehingga dilakukan perhitungan berdasarkan tabulasi data yang diperoleh, melalui serangkaian alat pengujian dalam mendukung uji hipotesis. Sesuai dalam hasil penelitian maka didapatkan hasil bahwa: 1) Tekanan berpengaruh terhadap kecurangan pelaporan keuangan, 2) Peluang berpengaruh terhadap kecurangan pelaporan keuangan, 3) Rationalization berpengaruh negatif terhadap fraudulent financial reporting, 4) Kompetensi tidak berpengaruh negatif terhadap fraudulent financial reporting dan 5) Arogansi tidak berpengaruh negatif terhadap fraudulent financial reporting.
Pengaruh Rotasi Kantor Akuntan Publik (KAP), Reputasi Auditor, dan Spesialisasi Auditor terhadap Kualitas Audit dengan Fee Audit Sebagai Pemoderasi (pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Maula, Milla Milkhatul; Biduri, Sarwenda
Innovative Technologica: Methodical Research Journal Vol. 1 No. 4 (2022): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/innovative.v1i4.51

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh rotasi KAP, reputasi auditor, spesialisasi auditor terhadap kualitas audit dengan fee audit sebagai pemoderasi. Penelitian ini merupakan penelitian kuantitatif. Sumber data yang digunakan adalah data sekunder dalam bentuk laporan keuangan. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Banyaknya sampel yang digunakan dalam penelitian ini adalah 40 perusahaan. Metode analisis data yang digunakan adalah metode analisis regresi dengan menggunakan program Statistical Package for Social Sciences (SPSS). Hasil penelitian ini menunjukkan bahwa rotasi KAP tidak berpengaruh positif terhadap kualitas audit, reputasi auditor tidak berpengaruh positif terhadap kualitas audit, spesialisasi auditor tidak berpengaruh positif terhadap kualitas audit, fee audit tidak dapat memoderasi hubungan antara rotasi kantor akuntan publik, reputasi auditor dan spesialisasi auditor dengan kualitas audit.
Pengaruh Healthy Lifestyle, Role Ambiguity, Role Conflict terhadap Job Satisfaction dengan Emosional Quotient sebagai Variabel Moderating Yanti, Nurul Happy; Biduri, Sarwenda
Innovative Technologica: Methodical Research Journal Vol. 1 No. 3 (2022): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/innovative.v1i3.63

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh healthy lifestyle terhadap Job satisfaction, pengaruh role, ambiguity terhadap job satisfaction, pengaruh role conflict terhadap job satisfaction, pengaruh emosional quotient mampu memoderasi hubungan antara healthy lifestyle terhadap job satisfaction. Pengaruh emosional quotient mampu memoderasi hubungan antara role ambiguity terhadap job satisfaction. Pengaruh emosional quotient mampu memoderasi hubungan antara role conflict terhadap job satisfaction. Penelitian ini menggunakan pendekatan kuantitatif. Lokasi pada penelitian ini KAP Sidoarjo dan Surabaya, sedangkan populasi penelitian adalah auditor yang bekerja di KAP. Penelitian ini menggunakan teknik pengambilan sampel probability sampling, teknik analisis data menggunakan PLS. Hasil penyelidikan ini menyatakan bahwa gaya hidup sehat mempengaruhi kepuasan kerja, ambiguitas peran mempengaruhi kepuasan kerja, konflik peran mempengaruhi kepuasan kerja, emosional quotient mampu memoderasi hubungan antara healthy lifestyle terhadap job satisfaction, emosional quotient mampu memoderasi hubungan antara role ambiguity terhadap job satisfaction, emosional quotient mampu memoderasi hubungan antara role conflict terhadap job satisfaction.
Co-Authors Addin , Umniyah Ade Irma Suyani Adelia Asma Ainindya, Ninik Ruma'isya Aisha Hanif Akhmad Mulyadi Alsaf Pebrianggara Alshaf Pebrianggara Amanda, Risha Tri Amilliyah, Winda Ayu Ananda, Diva Firma Anggie Nur Cahyani Anik Maulidiya Apriliani , Dwi Arista Firana, Riza Arista, Sintha Wahyu Arizanda Rahayu, Ruci Asma, Adelia Bayu Hari Prasojo Bayu Prasojo Bernika Ivanda Zulfi Lestari Cicik Suciati Cindi Dwianti Roswita Cintya Devi Retno Ardianti Cut Ami Rahmah Damayanti, Elok Dedy Rahmat Saleh Dedy Rahmat Saleh Detak Prapanca Devi Rukmana Sari Devy Rahmawati Dewi Ratiwi Meiliza Dina Ayu Putri Dina Dwi Oktavia Rini Dinda Putri Kusuma Wardani Duwi Rahayu Duwi Rahayu Dwi Amilatus Solicha Dwi Anjani Dwi Aprillia Rahmawati Dwiky Subekti Rachman Elisya, Reza Marcelina Elmas, Alif Kharisma Endra Wahyu Nindiyah Endra Wahyu Ningdia Endra Wahyu Ningdiyah Eny Maryanti Eny Maryanti Essa Ries Ahmed Eva Wany Fadilah, Elmi Nur Fadilla Rahmawati Fanny Liasari, Elva Fauzia, Anugerah Wahyu Fauziah, Rina Fauziyah, Luluk Putri Ferica Maulidyanto Firanti, Nuriya Firnata, Tifani Angga Fitiyan Izzah Noor Abidin Fitri Octavia Pratiwi Fittyan Izza Noor Abidin Fityan Izza Noor A Fityan Izza Noor Abidin Hadiah Fitriyah Handayani, Miftachul Rizki Handayani, Sri Enggar Puji Hari Prasojo, Bayu Harianto, Wiwit Hariyanto , Wiwit Herawati, Nindy Maylinda Herlinda Maya K. Herlinda Maya Kumala Sari, Herlinda Maya Kumala i Andriani, Ratna Novy Hari Iffah Qonitah Ilmi Usrotin Choiriyah Imelda Dian Rahmawati Irma Suyani, Ade Issatis Samira Istighfara, Risna Cahya Izza Noor Abidin, Fityan Jamaludin Jamaludin Jannah , Miftakhul Julia Vivi Maulidah K., Herlinda Maya Khoirun Nisa Kukuh Sinduwiatmo Kukuh Sinduwiatmo Kukuh Sinduwiatno Lailatul Maghfiroh Lestari , Veny Abidatul Lestari, Bernika Ivanda Zulfi Liswatul Khasanah Loekitasari, Silvy Luluk Putri Fauziah M. Ilham Musthofa Maula, Milla Milkhatul Maulidia Dewi Azhari Maulidina, Wilda Maya Kumala Sari, Herlinda Mayang Novita Sari Mochamad Rizal Yulianto Mochammad Fani Rafael Mukhammad Amar Musliq Nihlatul Qudus Sukma Nirwana Ningdiyah, Endra Wahyu Nirma Mufaidah Dwi Ajeng Suhermanto Nugraha Dini, Amelia Nur Amalina Nisfa Salisa Nur Fadhila, Shafira Nurasik Nurasik Nurasik Nurasik , Nurasik Nurasik Nurasik Nurasik Nurasik Nurasik, Nurasik Nuriza, Vivin Nurul Ajizah Oktavia, Sofadiya Oni Permatasari Pramaditya, Abimanyu Prapanca , Detak pratiwi, rossy Priandini, Errika Al Mufidah Pribadi, Moch Ayub Johan Putri Febriana Rafael , Mochammad Fani Rahma Dewi, Santi Rahmawati, Dwi Aprillia Ratna Nugraheni Rietra Aryza Arnindhita Risha Tri Amanda Rizka Aulia Ferisanti Rizky Eka Tamara Rokhillah, Yuni Ruci Arizanda Rahayu Ruci Arizanda Rahayu Salsa Billa Rahma Imania Salsabila, Rona Shafa Santi Rahma Dewi Sari, Windi Sekar Arum Sartika Sartika Selly Nurfatimah Shifa Azizah Haifa Sigit Hermawan Silvy Loekitasari Siska Widiyawati Siti Nur Afifah Soeprijanto, Noerwachid Solichah, Maulidatus Sriyono Sriyono Sriyono Suci Kusuma Wardani Suhermanto, Nirma Mufaidah Dwi Ajeng Sunari, Sunari Tamara, Rizky Eka Tri Amanda, Risha Tyas, Erinda Wahyuning usrotin, Ilmi UTOMO, PRASETYO Wahyuning Tyas, Erinda Widhiarto, Maulana Rizky Widiyawati , Siska Wilda Maulidina Winda Ayu Amilliyah Wiwit Hariyanto Wiwit Hariyanto Wiwit Hariyanto Yanti, Nurul Happy Yolanda Oktaviani Zakiyah, Luluk Zulfiani, Alfi Eka