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All Journal EKONOMIS : Journal of Economics and Business Jurnal Akuntansi dan Keuangan (JAK) Mudabbir: Journal Research and Education Studies International Journal of Economics, Management and Accounting
Sari Indah Oktanti Sembiring
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Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Factors Affecting the Implementation of Accrual-Based Accounting Information Systems and The Impact on Accounting Information Quality-Evidence from Indonesia Mega Metalia; Sari Indah Oktanti Sembiring; Gandy Wahyu Maulana Zulma
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.1111

Abstract

This study aims to examine the effect of implementing regional financial regulations, employee competence and organizational commitment on the successful implementation of accrual-based accounting information systems and their impact on the quality of accounting information. This research is included in survey research with the type of investigation, this type of research is verification and explanatory research. This research is verificative (verificative research) and is explanatory (explanatory research) or causality (causal study) because this study aims to find out what and to what extent the factors that are estimated to affect a variable with the object of research h implementation of regional financial regulations (X1) , employee competence (X2), organizational commitment (X3), successful implementation of accrual-based accounting information system (Y) and quality of accounting information (Z). The population in this study were all Provincial/District/City Governments in Indonesia. The analytical design used in this research is quantitative data analysis with descriptive method. The quantitative analysis that will be carried out aims to determine the relationship between variables through hypothesis testing using structural equation modeling (Structural Equation Model-SEM) with the Partial Least Square (PLS) approach. The results of the study show that: (1) The implementation of regional financial regulations affects the success of the implementation of an accrual-based accounting information system, (2) Employee competence affects the success of the implementation of an accrual-based accounting information system, (3) Organizational commitment affects the success of the implementation of an accrual-based accounting information system. accruals, (4) The success of the application of accrual-based accounting information system affects the quality of accounting information.
PENCEGAHAN FRAUD DENGAN FRAUD CONTROL PLAN: KASUS PADA MANAJEMEN RUMAH SAKIT BLUD DI INDONESIA Saring Suhendro; Sari Indah Oktanti Sembiring
Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v28i2.1740

Abstract

Internal Control is expected to be able to prevent and detect fraud. The Indonesian government uses the Government Internal Control System (SPIP). Management's understanding of SPIP is crucial to ensuring adequate SPIP is implemented in BLUDs. After SPIP is the Fraud Control Plan, both developed by BPKP and are expected to be able to carry out fraud deterrence in BLUD hospitals in Indonesia. According to IcekAjzen's theory of planned conduct, dishonesty has roots in the individual's psyche and goals. This research seeks to verify that hospital BLUD management understands SPIP management, has positive attitudes about behavior, has subjective standards, perceives that they influence their conduct, and intends to utilize FCP to avoid fraud. Indicators of fraud deterrence and FCP as new ideas are presented in this research. The study was conducted on management working in several BLUD hospitals in Indonesia. The results show that management's fraud prevention actions are based on its intention to implement a Fraud Control Plan.
Pengaruh Pencabutan Kebijakan Stimulus Restrukturisasi Kredit Perbankan Terhadap Pasar Modal Niki Nawa Muhaqo; Retno Yuni Nur Susilowati; Sari Indah Oktanti Sembiring
MUDABBIR Journal Research and Education Studies Vol. 4 No. 2 (2024): Vol. 4 No. 2 Juli-Desember 2024
Publisher : Perkumpulan Manajer Pendidikan Islam Indonesia (PERMAPENDIS) Prov. Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56832/mudabbir.v4i2.548

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana peristiwa pencabutan kebijakan stimulus restrukturisasi kredit perbankan berdampak terhadap return perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan periode jendela selama 15 hari yang mana 7 hari sebelum peristiwa, 1 hari peristiwa, dan 7 hari setelah peristiwa untuk menganalisis abnormal return sekitar tanggal peristiwa pencabutan kebijakan stimulus restrukturisasi kredit perbankan. Penelitian ini menggunakan analisis statistik berupa wilcoxon satu sampel. Hasil penelitian ini menunjukkan bahwasanya terdapat abnormal return yang positif dan signifikan tepatnya hari keenam sebelum peristiwa. Namun, abnormal return yang negatif dan signifikan terjadi sekitar tanggal peristiwa tepatnya sehari sebelum peristiwa, hari ketiga, keempat, dan ketujuh setelah peristiwa. Hasil tersebut menunjukkan bahwasanya pasar bereaksi negatif terhadap peristiwa tersebut.
The Effect of Capital Expenditure, Local Own Revenue, Audit Opinions, and Audit Findings on Corruption Febrina Amelia Valentina; Tri Joko Prasetyo; Sari Indah Oktanti Sembiring
International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i4.275

Abstract

Corruption in the public sector remains a major obstacle to regional development, threatening the effectiveness of financial management and public services. Gaps in financial supervision and management that are not transparent are the cause of fraud in the use of the budget. The agency theory states that corruption is caused by a conflict of interest between the community as the principal and the government as an agent, with the external auditor as a supervisor to prevent irregularities. The focus of this research is to find out the relationship between corruption in local governments and capital expenditure, local own revenue, audit opinions, and audit findings. This study uses quantitative methods and uses secondary data. The sample consistSed of 250 local governments (districts/cities/provinces) in Indonesia during 2020-2022. The analyst method uses SPSS 27 with multiple linear regression method. The test results showed that capital expenditure had no effect on corruption, local own revenue and audit findings had a positive effect on corruption, and audit opinions had nothing to do with corruption in local governments.
Co-Authors Febrina Amelia Valentina Mega Metalia, Mega Niki Nawa Muhaqo Retno Yuni Nur Susilowati Saring Suhendro Tri Joko Prasetyo Zulma, Gandy Wahyu Maulana