Article Per Year (5 Year)
p-Index From 2021 - 2026
1.857
P-Index
This Author published in this journals
All Journal Media Riset Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Ilmiah Dinamika Rekayasa (DINAREK) AKUNTANSI DEWANTARA Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Owner : Riset dan Jurnal Akuntansi EKO-REGIONAL JURNAL PENGEMBANGAN EKONOMI WILAYAH Performance ACCOUNTHIK : Journal of Accounting and Finance Valid Jurnal Ilmiah Akuntansi'45 Asian Journal of Community Services (AJCS) Jurnal Pengabdian Masyarakat Terapan
Yanuar E. Restianto
Universitas Jenderal Soedirman
Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
Peranan Sistem Pengawasan Keuangan Desa Dalam Mendukung Efektivitas Audit Inggrid Marisca R; Yanuar E Restianto; Laeli Budiarti
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2514

Abstract

This study aims to determine the role of the Village Financial Supervision System in supporting audit effectiveness at the Inspektorat Daerah Kabupaten Banyumas. This research uses case study qualitative research. The population in this study are 43 users of the Village Financial Supervision System (Siswaskeudes) then a sample of 12 people take using purposive sampling method. Data analysis using qualitative data analysis is the process of selecting, sorting and organizing data that researchers have collect from several sources including field notes, interviews, observations and documentation and the research theory that researchers use is UTAUT and Luder Contigency Model. The results of this study indicate that the role of the Siswaskeudes Application in supporting audit effectiveness at the Regional Inspectorate of Banyumas Regency is to determine priority villages for audits (based on risk analysis), Produce Audit Work Programs and Audit Working Papers automatically and standardized, Audit becomes effective and efficient, easy access to village government financial reports and formulate problem maps as a basis for further action. The driving and inhibiting factors in the use of the Siswaskeudes Application in supporting audit effectiveness at the Regional Inspectorate of Banyumas Regency using the Luder Contigency Model, The stimulant in using the Siswaskeudes Application is the number of villages that must supervise are 74,961 villages but the number of APIP is only 9,124 people. Social Structural Supporting Factors from the user's side, obstacles in Implementation from the user's side of the Siswaskeudes Application including.
The Effect of Independence and Red Flags on Fraud Detection Skills Through Professional Scepticism Rubiyanty, Inggrid Marisca; Restianto, Yanuar Eko; Rokhayati, Hijroh
Juara: Jurnal Riset Akuntansi Vol. 14 No. 2 (2024): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v14i2.9126

Abstract

In recent years, corruption cases have continued to increase and involve high-ranking officials and lower officials both within the central government and local governments. Failure to detect fraud or fraud detection skills is one of the causes of the high rate of corruption. The purpose of this study was to determine and analyze the relationship between independence and red flags on the ability to detect fraud with professional skepticism as an intervening variable. This study uses a quantitative approach with 59 respondents from the Regency and City Government Internal Supervisory Apparatus (APIP) obtained through snowball sampling. Structural equation modeling (SEM) is used as a data analysis technique. The results showed that, independence affects fraud detection skills but has no effect on professional skepticism, red flags have no effect on fraud detection skills but affect professional skepticism and skepticism affects fraud detection skills. This study also examines the indirect relationship of variables with the results showing that independence has no effect on fraud detection skills mediated by professional skepticism and red flags have no effect on fraud detection skills mediated by professional skepticism.
Eksplorasi Tren Penelitian Cloud Accounting melalui Analisis Bibliometrik Mahardhika, Arya Samudra; Herwiyanti, Eliada; Lestari, Puji; Praptapa, Agung; Setyorini, Christina Tri; Suyono, Eko; Restianto, Yanuar Eko
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2081

Abstract

This research aims to understand the mapping and development of studies on cloud accounting by examining various articles from journals and proceedings. The method used in this research is qualitative with bibliometric analysis using R Studio and Biblioshiny. The data used consists of 100 articles published between 1994-2022, extracted from the Scopus database. The results indicate that the research cluster on this topic is very broad, but there are two relatively large clusters related to big data and cloud computing. There is a diverse distribution of author countries, with China being the most active in publishing articles, followed by Jordan, Turkey, the United States, and Bangladesh. Although this research provides valuable insights into the trends in cloud accounting research, limitations in data and methodology should be considered. However, overall, this study provides a comprehensive view of the development of cloud accounting research over the studied period.
Socialization of MSME Taxation through Booklet Media: Increasing Tax Compliance among MSMEs with Aspikmas Asausan, Iftifani Sayyida; Huwaida, Isna; Ramadhan, Rafli Hafiz; Wibowo, Anang; Zamzam D.R, Muhammad; Restianto, Yanuar E.
Asian Journal of Community Services Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i8.10798

Abstract

Most people, as business owners, run businesses in the Micro, Small, and Medium Enterprises (MSMEs) sector and strive to continue to increase their income and business profits without understanding the tax burden that will arise. Therefore, understanding taxes is very important for students and entrepreneurs, individuals, and all levels of society. This study aims to explore the understanding and tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Banyumas Regency, who are members of the Aspikmas Association. Using a descriptive qualitative approach, data was collected through in-depth interviews, field observations, and documentation. The results indicate that while MSME tax compliance is generally good, more socialization is needed to enhance their understanding of tax regulations, particularly in terms of annual tax return reporting.
The Implementation of Benford's Law to Detect Indications of Corruption Patterns in Government Institutions Restianto, Yanuar E.; Sudibyo, Yudha Aryo; Qosasi, Achsanul; Suwarno, Suwarno
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 7 No. 2 (2021): JTAKEN Vol. 7 No. 2 December 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v7i2.740

Abstract

Disclosure of corruption cases requires a collaboration of experts in law, accounting, and auditing. In Indonesia's context, corruption patterns in government institutions can be identified based on the types of expenditure and the timing of cash disbursements. This study aims to reveal the indications and patterns of corruption in Indonesian government institutions. This study uses data on cash disbursements to detect indications and patterns of corruption. The first-digit, second-digits and first-two-digits digital analysis methods based on Benford's law were employed to analyze the data. This study found differences in cash disbursement transactions data value and Benford's law value. Furthermore, this study also discovers that corruption in government institutions follows a pattern in which corruptions often occur in the procurement of goods/services, purchases of food and beverage, and miscellaneous payments. The indications of corruption transpire throughout the year and show an increase at the end of the year (i.e., October to December), suggesting a 'year-end rush' and a phenomenon of 'hurry-up spending' in government institutions. Another pattern is related to digit groups of 30, 50, 60, and 90 committing corruption through cash disbursement transactions deliberately.
The Effectiveness of Investigative Audit: Role of Whistleblowing System in Disclosing Fraud in Yogyakarta, Indonesia Putri, Resha Monica; Purwati, Atiek Sri; Ramadhanti, Wita; Restianto, Yanuar E.
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 8 No. 2 (2022): JTAKEN Vol. 8 No. 2 December 2022
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v8i2.1106

Abstract

This study aims to analyze the whistleblowing system’s effect on fraud disclosure with the effectiveness of investigative audits as a mediator. Data collection was conducted by distributing questionnaires to the functional employee of Yogyakarta’s Inspectorate comprising auditors and Government Affairs Supervision in the Regions (Pengawas Penyelenggaraan Urusan Pemerintahan di Daerah, P2UPD). Data analysis was conducted using WarpPLS, with research results proving that the whistleblowing system significantly impacts fraud disclosure and the effectiveness of investigative audits. Furthermore, it will prove that the effectiveness of investigative audits significantly affects fraud disclosure and mediates the whistleblowing system’s effect on fraud disclosure. The result implies that optimizing the supporting factors in the whistleblowing system and the investigative audit examination process can improve fraud disclosure in Yogyakarta.
Peningkatan Keterampilan Pengelolaan Usaha Berbasis E-Commerce Melalui Aplikasi Siwur Shop Bagi Siswa SMK N 1 Purwokerto, Kabupaten Banyumas, Jawa Tengah Nawangnugraeni, Devi; Naufalin, Lina Rifda; Restianto, Yanuar Eko; Krisnaresanti, Aldila; Pratiwi, Septi Elang; Resalati , Asterin Zahro Kharismanaia
Jurnal Pengabdian Masyarakat Terapan Vol 2 No 3 (2025): JUPITER Desember 2025
Publisher : Informatika, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.jupiter.2.3.85

Abstract

Siswa Jurusan Desain Komunikasi Visual dan Teknologi Farmasi di SMK N 1 Purwokerto masih memiliki keterbatasan dalam keterampilan pengelolaan usaha berbasis e-commerce, khususnya pada aspek pemahaman platform digital, pembuatan katalog produk, penyusunan ide bisnis dan Business Model Canvas, kemampuan branding, serta pencatatan keuangan sederhana. Permasalahan ini menghambat optimalisasi pemasaran produk siswa melalui media digital. Untuk menjawab permasalahan tersebut, kegiatan pengabdian ini melaksanakan sosialisasi, pelatihan, praktik, dan evaluasi dengan memanfaatkan aplikasi Siwur Shop sebagai media simulasi e-commerce. Pelatihan penunjang seperti foto produk, pembuatan e-catalog, penyusunan Business Model Canvas, pembuatan caption, dan pencatatan keuangan juga dilakukan untuk memperkuat keterampilan siswa secara komprehensif. Hasil kegiatan menunjukkan adanya peningkatan signifikan pada kompetensi peserta. Berdasarkan hasil pre-test dan post-test, terjadi peningkatan kemampuan siswa antara 39,47% hingga 45,74% pada aspek pemahaman e-commerce, pembuatan katalog digital, penyusunan Business Model Canvas, dan pencatatan keuangan. Temuan ini membuktikan bahwa penggunaan Siwur Shop sebagai alat simulasi efektif dalam membantu siswa memahami proses pengelolaan usaha digital. Secara keseluruhan, program ini mampu meningkatkan keterampilan kewirausahaan digital siswa dan memberikan dasar bagi pengembangan model pembelajaran praktik berbasis e-commerce di sekolah vokasi.
Co-Authors Achsanul Qosasi Aldila Dinanti, Aldila Aldila Krisnaresanti, Aldila Asausan, Iftifani Sayyida Atiek Sri Purwati Bambang Agus Pramuka Christina Tri Setyorini Dadang Iskandar, Dadang Eko Suyono, Eko Elfrida Nadya Nathasya Eliada Herwiyanti Hartiyah, Sri Hijroh Rokhayati, Hijroh Huwaida, Isna Icuk Rangga Bawono Inggrid Marisca R Laeli Budiarti Lina Rifda Naufalin Maghfiroh, Ismi Mahardhika, Arya Samudra Nawangnugraeni, Devi Negina Kencono Putri Novita Puspasari Novita Puspasari Nur Chasanah Praptapa, Agung Pratiwi, Septi Elang PUJI LESTARI Putri, Resha Monica Qosasi, Achsanul Ramadhan, Rafli Hafiz Resalati , Asterin Zahro Kharismanaia Resha Monica Putri Rubiyanty, Inggrid Marisca Sudibyo, Yudha Aryo Sularso, Havid Suwarno Suwarno Suwarno Suwarno war kini Wibowo, Anang Wita Ramadhanti Wita Ramadhanti Wiwiek Rabiatul Adawiyah Yudha Aryo Sudibyo Yudha Aryo Sudibyo Zamzam D.R, Muhammad