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All Journal Riset Manajemen dan Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Akuntansi dan Keuangan IJBEM : Indonesian Journal of Business Economics and Management Room of Civil Society Development JAKBS Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Pengabdian Sosial Insight Management And Business Room of Civil Social Development
Dwi Rahayu
Universitas Sali Al-Aitaam
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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DETERMINANASI KUALITAS AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN MENGGUNAKAN PERSPEKTIF KARAKTERISTIK PEMERINTAH DAERAH DAN AUDITOR MAHAMERU ROSY ROCHMATULLAH; RUDY HARTANTO; DWI RAHAYU
Riset Manajemen dan Akuntansi Vol 6, No 1 (2015)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v6i1.7

Abstract

This study discusses about audit quality of Local Government Financial Statements in Indonesia. This study aims to analyze the determinant audit quality of Local Government Financial Statements in Indonesia, if it’s seen from the perspective of The Local Government’s and the auditors’ characteristics. This study uses multiple regression method to 393 districts/ municipalities as a sample selected by purposive sampling method. The result showed that the characteristics of Local Government consisting of the size and complexity of Local Government, then the auditors’ characteristics consisting of the auditor’s professional proficiency, all three impact on the audit quality of Local Government Financial Statements. Further, the control variable comprising of Local Government Status and Geographic Types also affect audit quality of Local Government Financial Statements. However, the control variable of Local Government Types have no effect on audit quality. So these results prove that besides auditors themselves, the external factors such as the Local Government’s characteristics could also impact on the audit quality of Local Government Financial Statements in Indonesia. Keywords: Audit Quality, Auditors’ Characteristics, Auditor's Professional Proficiency,Local Government’s Characteristics, Local Government Complexity, Local Government Financial Statements,Local Government Geographical Types, Local Government Size, Local Government Types.
Pengaruh Mekanisme Good Corporate Governance dan Periode Terjadi Covid19 Terhadap Kecurangan Laporan Keuangan Perbankan Indonesia Dwi Rahayu
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 3 (2023): Juni 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i3.1133

Abstract

Kecurangan laporan keuangan merupakan jenis fraud yang sering terjadi di suatu perusahaan khususnya perbankan. salah satu cara yang digunakan untuk mendeteksi perbankan melakukan kemungkinan kecurangan laporan adalah dengan menggunakan Beneish M-Score. Kecurangan laporan keuangan dapat dicegah dengan mekanisme tata kelola yang baik. Namun, beberapa penelitian menunjukkan hasil yang berbeda-beda. Hasil yang berbeda beda dapat terjadi karena kondisi perekonomian suatu negara, persaingan bisnis ataupun masalah eksternal lainnya seperti periode krisis yang terjadi akibat Covid19. Penelitian ini bertujuan untuk melakukan analisis pengaruh mekanisme tata kelola dan tahun terjadinya covid19 terhadap kemungkinan terjadinya kecurangan laporan keuangan di perbankan Indonesia. Sampel penelitian ini adalah sebanyak 132 sampel dari tahun 2017-2020. Teknik pengambilan sampel dengan metode purposive sampling. Untuk menguji hipotesis digunakan analisis regresi logistik dengan menggunakan SPSS. Hasil penelitian menunjukkan bahwa komisaris independen dan tahun terjadinya covid19 berpengaruh positif terhadap kecurangan laporan keuangan. Sedangkan komite audit, kepemilikan manajerial, kepemilikan institusional, rapat dewan komite audit serta ukuran perusahaan tidak berpengaruh terhadap kecurangan laporan keuangan. Implikasi dari penelitian ini menunjukkan bahwa mekanisme tata kelola perbankan yang telah diatur dengan baik oleh Otoritas Jasa Keuangan harus diterapkan diatas standar minimal yang harus dipatuhi oleh peraturan agar perbankan yang memiliki kompleksitas transaksi dan operasi dapat meminimalkan terjadinya kecurangan laporan keuangan. Keywords: Bank, Beneish M-Score, Covid19, Kecurangan Laporan Keuangan, Mekanisme Tata Kelola, Good Corporate Governance
The Disclosure Obligation of Sustainability Reports In The Banking Sector In Indonesia: A Descriptive Analysis Rudy Hartanto; Irena Paramita Pramono; Riyang Mardini; Dwi Rahayu
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.576 KB) | DOI: 10.36418/syntax-literate.v7i9.3949

Abstract

Sustainability reporting is a tool for communicating the company's environmental and social reports. This study was conducted to examine how far the sustainability reports are disclosed by banks in Indonesia. Banking sustainability reports in Indonesia have been required by banking regulations since 2019. The analysis is carried out by looking at the development of banking sustainability reports and also conducting different tests before and after the implementation of mandatory sustainability reporting in banking sector. The results show that banks in Indonesia have started making sustainability reports since 2009. Total banks that disclosed sustainability reports experienced a significant increase in 2019 (22.61%) and decreased in 2020 (14.78%). The results also show that there is no difference in banking disclosures on sustainability reports between before and after obligations, that is 2 years before disclosure obligations (2017-2018) and 2 years after disclosure (2019-2020).
PERSONAL VALUES, ETHICAL ORIENTATION, AND ETHICAL BEHAVIOR IN ACCOUNTING STUDENTS AS PROSPECTIVE PROFESSIONAL ACCOUNTANTS Rahayu, Dwi
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 10, No 1 (2024): Vol 10, No. 1 (2024)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v10i1.8842

Abstract

ABSTRACTThis study investigates whether personal values inherent in individuals and ethical orientation influence the ethical behavior of accounting students. The population in this study is undergraduate students in Indonesia. The sample was selected using a purposive sampling method of 110 accounting students in Indonesia. The data analysis technique used partial least squares structural equation modeling with smartPLS. The results indicate that personal values and ethical orientation positively influence ethical behavior. The personal values held by each student tend to prevent unethical behavior. Similarly, ethical orientation tends to discourage individuals from engaging in unethical behavior. Therefore, openness to change, self-enhancement, conservation, and self-transcendence should be encouraged among accounting students to enhance their ethical behavior in the future. Additionally, ethical education is necessary to enable students to work with an ethical orientation foundation in every decision, particularly for accountants in preparing financial statements.ABSTRAKTujuan dari penelitian ini adalah untuk menyelidiki apakah personal values yang merupakan nilai-nilai yang ada pada seseorang dan ethical orientation memiliki pengaruh terhadap perilaku etis mahasiswa akuntansi. Populasi dalam penelitian ini adalah mahasiswa sarjana di Indonesia. Sampel dipilih menggunakan metode purposive sampling, dengan total responden sebanyak 110 mahasiswa akuntansi di Indonesia. Teknik analisis data menggunakan partial least squares structural equation modelling dengan smartPLS. Hasil penelitian menunjukkan bahwa personal values dan juga ethical orientation berpengaruh positif terhadap perilaku etis. Personal values yang dimiliki pribadi masing-masing mahasiswa akan cenderung mencegah terjadinya perilaku tidak etis. Sejalan dengan hal tersebut, orientasi etis juga cenderung menekan seseorang untuk melakukan perilaku tidak etis. Oleh karena itu, openness to change, self-enhancement, conservation, and self-transcendence harus didorong di kalangan mahasiswa akuntansi untuk meningkatkan perilaku etis mereka di masa depan. Selain itu, perlu adanya pendidikan etika agar mahasiswa dapat bekerja dengan landasan orientasi etis dalam setiap keputusan khususnya akuntan dalam menyusun laporan keuangan.
Peran Political dan Military Connections Terhadap Pengungkapan Corporate Social Responsibility Perusahaan Pertambangan di Indonesia Dwi Rahayu; Dian Nadia Novarina
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i1.2421

Abstract

This study investigates whether political connections and military connections influence the level of Corporate Social Responsibility (CSR) disclosure in mining companies in Indonesia. The study employs a quantitative method with the population in mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The sample was selected using a purposive sampling method, totalling 102 samples from 34 mining sector companies listed on IDX for the 2019-2021 period. The data analysis techniques used panel data regression analysis with the EViews12 tools. The results show that political connections and military connections have a positive effect on CSR disclosure. Furthermore, this study used control variables, revealing that earnings management and financial performance don’t show a significant impact on CSR, while company size has a negative effect on CSR disclosure. The limitations of this study are associated with the sample size, which includes only mining companies in Indonesia and utilizes data from the past three years. During this period, the samples were under the influence of the COVID-19 pandemic. Therefore, for future study, it is necessary to expand the research time frame by involving a longer period. With an enhancement in CSR, it is also expected to contribute positively to financial performance. Keywords: Political Connection, Military Connection, Corporate Social Responsibility
Implementation of Good Corporate Governance in Improving Company Financial Performance (A Case Study of PT. Industri Jamu dan Farmasi Sido Muncul Tbk) Hartanto, Rudy; Rahayu, Dwi
Insight Management and Business (IMB) Vol. 2 No. 1 (2024): IMB 2024
Publisher : Institut Riset dan Publikasi Asas Nusantara.

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

Abstract

This study examines the implementation of Good Corporate Governance (GCG) at PT. Industri Jamu dan Farmasi Sido Muncul Tbk and its impact on the company's financial performance. GCG, which encompasses the principles of transparency, accountability, responsibility, independence, and fairness, is implemented to create a transparent and accountable corporate governance system. This research uses a case study approach to analyze various aspects of financial performance such as profitability, liquidity, solvency, and operational efficiency. The results of the study indicate that the implementation of GCG at PT. Sido Muncul has successfully increased stakeholder trust, reduced the risk of fraud, and improved the company's financial performance. This study provides insights into the importance of GCG implementation for enhancing company performance and reputation, and offers a reference for other companies in applying effective GCG practices.
Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah (SAKD) Terhadap Akuntabilitas Laporan Keuangan Novarina, Dian Nadya; Rahayu, Dwi; Rohayati, Iis
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

Implementation of Regional Financial Accounting System is supporting the creation of financial management that is fair, transparent, and accountable in order to result in financial information that can be used as a basis for decision making. The purpose of this study to obtain empirical evidence on the Application of the Regional Financial Accounting System for Financial Statements Accountability in Local Government. The research method used is explanatory, where research aims to explain the position of the variables studied and the causal relationship between variables with one another through hypothesis testing. Data collection through field research using questionnaires and research literature. The results showed that the application of financial accounting system in Government Bandung area is adequate and accountability in the financial statements of the Government of Bandung can be said to be good. From the analysis conducted can be concluded that the adoption of the area of ​​financial accounting systems and financial statements at the Government Accountability Bandung has been implemented properly and adequately. Partially Implementation of Regional Financial Accounting System effect Against Accountability Financial Statements and have a strong relationship. Local government needs to evaluate and improve the use of local financial accounting systems in order to improve the quality of supervision and can provide the financial information required by the user accountable financial statement information.
Analisis Faktor-Faktor Yang Mempengaruhi Korupsi Menggunakan Teori Fraud Triangle: Pendekatan Studi Kasus Hartanto, Rudy; Rahayu, Dwi
Indonesian Journal of Business Economics and Management Vol. 3 No. 1: IJBEM Desember 2023
Publisher : IRPI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/ijbem.v3i1.1613

Abstract

Analisis faktor-faktor yang mempengaruhi korupsi menggunakan teori fraud ini memberikan fokus utama terhadap apa saja faktor yang dilakukan ketika seseorang melakukan tindakan korupsi dengan menggunakan teori fraud triangle. Berdasarkan hasil analisis jurnal ilmiah, makalah ini memberikan informasi mengenai hasil analisis salah satu kasus korupsi di Indonesia, Faktor utama yang mendukung adanya kasus korupsi dan Pencegahan yang dapat dilakukan untuk mengurangi terjadinya kasus korupsi. Hasil analisis ini menunjukkan bahwa faktor yang biasa digunakan oleh koruptor itu dikarenakan adanya peluang biasanya berbentuk kekuasaan yang dimilikinya. Hal ini dapat dilihat dari banyaknya kasus korupsi yang terjadi di Indonesia terutama pada sektor pemerintahan. Ada beberapa cara untuk mengurangi terjadinya kasus korupsi ini ialah memperkuat pengendalian internal seperti mempertegas SOP dan melakukan pengawasan secara rutin
Peran Struktur Tata Kelola dalam Mencegah Kecurangan Internal di Perbankan Indonesia Hartanto, Rudy; Sukarmanto, Edi; Rahayu, Dwi; Aulia, Asti Taskiyatul; Puspita, Nadiya Dwi
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 1 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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

Abstract

The banking industry is an industry that has the most vulnerable impact on fraud. Internal fraud committed by the internal banking parties can have a impact on reputation of the banking bank itself. the purpose of this research is to examine the components of the banking management structure which consists of independent audit committees, risk management committees, audit audits of internal audit work units, and the size of the company's internal fraud. The population in this study were all banks in Indonesia from 2020 and 2021. The sample obtained in this study was 61 banks. The testing technique in this study is to use multiple regression analysis. The results showed that the independent audit committee and the Risk Management Committee had no effect on internal fraud. Whereas audit examination of internal audit work units and company size affects internal fraud. The test results show that banks must pay attention to the structure of corporate governance, especially the internal audit work unit and company size in terms of management to reduce the possibility of internal fraud.
Sosialisasi dan Pelatihan Pengisian SPT Tahunan bagi Karyawan PT. Panghegar Mitra Abadi Rahayu, Dwi; Rohayati, Iis; Novarina, Dian Nadia
Jurnal Pengabdian Sosial Vol. 1 No. 9 (2024): Juli
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/gkzm0905

Abstract

Pengisian SPT Tahunan merupakan kewajiban yang harus dipenuhi oleh setiap warga negara Indonesia yang memiliki penghasilan. PT Panghegar Mitra Abadi sebagai perusahaan swasta memiliki tanggung jawab untuk memastikan kepatuhan karyawannya terhadap peraturan perpajakan. Artikel ini membahas implementasi sosialisasi dan pelatihan pengisian SPT Tahunan bagi karyawan PT Panghegar Mitra Abadi dengan tujuan meningkatkan pemahaman, kepatuhan, dan efisiensi dalam proses pengisian SPT Tahunan. Metode yang digunakan meliputi sesi sosialisasi untuk memberikan pemahaman dasar tentang perpajakan, pelatihan praktis dan pendampingan langsung dalam pengisian formulir SPT Tahunan, serta sesi tanya jawab untuk menyelesaikan permasalahan yang dihadapi karyawan. Hasil evaluasi menunjukkan peningkatan signifikan dalam pemahaman karyawan mengenai pengisian SPT Tahunan serta penurunan kesalahan dalam pengisian formulir. Manfaat dari kegiatan ini meliputi peningkatan kepatuhan perpajakan, pengurangan risiko sanksi perpajakan, dan efisiensi administrasi yang berkelanjutan di PT Panghegar Mitra Abadi.
Co-Authors Aulia, Asti Taskiyatul Dian Nadia Novarina Edi Sukarmanto Heriansyah, Dasep Iis Rohayati Irena Paramita Pramono Mahameru Rosy Rochmatullah Novarina, Dian Nadia Novarina, Dian Nadya Nurjannati Iskandar, Fatimah Puspita, Nadiya Dwi Reni Harni Riyang Mardini Rohayati, Iis Rudy Hartanto Rudy Hartanto SABAR