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All Journal Excellent Majalah Ilmiah Bijak EkBis: Jurnal Ekonomi dan Bisnis WASANA NYATA
Dewi Saptantinah Puji Astuti
Universitas Slamet Riyadi
Humanities Economics, Econometrics & Finance Social Sciences Veterinary Other

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Determinasi Kualitas Informasi Akuntansi Pada Umkm Di Kabupaten Boyolali, Jawa Tengah Nur Endah Fajar Hidayah; Irkham Azidan Ajinawa; Aris Eddy Sarwono; Dewi Saptantinah Puji Astuti
Journal Of Management, Business And Education Vol 9, No 2 (2022): December
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v9i2.1358

Abstract

This study aims to determine the effect of financial literacy, financial inclusion, ability to prepare financial reports, and MSME financial performance on the quality of accounting information. The type of research used in this research is quantitative research with a primary data type. Primary data was obtained through the distribution of questionnaires to respondents. The questionnaire was measured using a Likert scale. The population of this study is the owners and actors of MSMEs in the Sawit District of Boyolali Regency totaling 144 MSMEs and the sample is taken using the purposive sampling technique so that there are 113 MSMEs that meet the requirements. The results of the instrument test state that the data is valid and reliable. The goodness of fit test results states that the fit research model and the partial test results state that financial literacy has a significant positive effect on the quality of accounting information but the inclusion of financial and the ability to prepare MSME financial reports to have no effect on the quality of accounting information. The limitation of this research is that it only uses MSME objects in one sub-district in Boyolali so it has not been able to describe the state of MSMEs in all Boyolali districts.
Auditor Switching Behavior in Property, Real Estate, and Building Construction Company Tria Nur Aysah Aysah; Aris Eddy Sarwono; Dewi Saptantinah Puji Astuti
EkBis: Jurnal Ekonomi dan Bisnis Vol. 6 No. 2 (2022): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2022.6.2.1773

Abstract

In the face of the threat of familiarity or trust, auditors can be excessively influenced by senior executives and become overly sympathetic. A relationship of trust that is too excessive can interfere with the objectivity of testing that does not match the expectations of an independent relationship. In addition, there are also threats of intimidation that auditors usually get from the dominance of directors and management. This paper proposes a study to find out what factors can influence the occurrence of auditor turnover. The analysis was carried out using secondary data on audited financial statements from 2018-2021 from 76 companies in the property, real estate, and building constructions sectors in Indonesia listed on the Indonesia Stock Exchange totaling 181 samples that met the criteria. The number of sample companies is limited to switching auditor information and other variable information. We use logistic regression models to classify variable auditor switching, audit opinion, financial distress, KAP size, audit delay, and audit report lag. The results showed that audit opinion, financial distress, KAP size did not significantly affect the occurrence of switching auditors. Meanwhile, audit delay and audit report lag significantly affect the occurrence of switching auditors.
Pengembangan Digiwisata Berbasis Potensi Lokal Menuju Kawasan Wisata Terintegrasi Desa Kerajinan Tembaga Cepogo, Boyolali Dewi Saptantinah Puji Astuti; Catur Sugiarto; Zainal Arifin; Edi Wibowo; Kharis Triyono
WASANA NYATA Vol 9, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/wasananyata.v9i2.2080

Abstract

Program pengabdian masyarakat ini bertujuan untuk mengembangkan potensi wisata kerajinan tembaga di Desa Cepogo melalui pendekatan digitalisasi usaha dan inovasi lingkungan. Desa Cepogo memiliki potensi besar di bidang ekonomi kreatif, namun menghadapi tantangan dalam hal literasi digital, promosi daring, dan pengelolaan limbah wisata. Kegiatan dilaksanakan melalui empat tahap: sosialisasi, pelatihan teknologi, pendampingan lapangan, dan evaluasi. Hasil kegiatan menunjukkan peningkatan literasi keuangan mitra hingga 85%, adopsi sistem akuntansi digital oleh 75% pengrajin, peningkatan omzet 30%, dan kenaikan kunjungan wisata sebesar 25%. Program ini menghasilkan sistem reservasi digital, unit maggot edukatif, serta publikasi promosi wisata digital yang berkelanjutan. Integrasi antara teknologi dan kearifan lokal memperkuat Desa Cepogo sebagai model digiwisata berbasis budaya dan lingkungan berkelanjutan.
Implementation of Application Based Audits to Increase Auditor Effectiveness in Detecting Fraud Dewi Saptantinah Puji Astuti; Abeta Betriyana
Majalah Ilmiah Bijak Vol. 22 No. 2: September 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v22i2.5776

Abstract

Fraud in the business world is a major problem that can undermine auditor credibility and reduce the quality of financial reports. Auditors are required to be able to detect indications of fraud more accurately, but the limitations of traditional methods often make fraud detection less than optimal. Digital transformation in audit practice, through the implementation of simple applications, presents new opportunities. This study aims to analyze the role of application-based auditing on auditor effectiveness in detecting fraud. Primary data was obtained from 60 auditors from Public Accounting Firms (KAP) in Central Java with a minimum experience of three years. Data analysis was conducted using descriptive statistics, instrument testing, classical assumption tests, and simple linear regression. The results show that the application of application-based auditing has a positive and significant effect on auditor effectiveness in detecting fraud. This study emphasizes the importance of utilizing digital audit technology to improve audit quality. Recommendations for further research include expanding the audit sample by expanding the research area and adding variables such as auditor competence, ethics, and independence.
Co-Authors Abeta Betriyana Aris Eddy Sarwono Catur Sugiarto Edi Wibowo Irkham Azidan Ajinawa Nur Endah Fajar Hidayah Tria Nur Aysah Aysah Triyono, Kharis Zainal Arifin