Garuda - Garba Rujukan Digital

Ex Ante Audit Sebagai Upaya Pencegahan Fraud Aisyiah, Helti Nur; Ahzar, Fahri Ali
AKRUAL: JURNAL AKUNTANSI Vol 9, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2017)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v9n1.p54-64

AbstractThis study aims to find out how the efforts of PTKIN X in an effort to overcome fraud (fraud). Researchers conduct research with a qualitative approach to the subject of research Internal Supervisory Unit (SPI) as an institution that has authority in checking budget management. The results showed that PTKIN X started doing ex ante audit by checking the Terms of Reference (KAK), proposal, or Term of Referendum (TOR) of each activity. Ex ante audit is done by looking at the completeness of the documents, price fairness, and relevance between the budget and activities written on the TOR. Ex ante audit is done to minimize the findings.AbstrakPenelitian ini bertujuan untuk mengetahui bagaimana upaya PTKIN X dalam upaya mengatasi kecurangan (fraud). Peneliti melakukan penelitian dengan pendekatan kualitatif dengan subjek penelitian Satuan Pengawas Internal (SPI) sebagai lembaga yang mempunyai wewenang dalam memeriksa pengelolaan anggaran. Hasil penelitian menunjukkan bahwa PTKIN X mulai melakukan ex ante audit dengan memeriksa Kerangka Acuan Kerja (KAK), proposal, atau Term of Referendum (TOR) tiap kegiatan. Ex ante audit dilakukan dengan melihat kelengkapan dokumen, kewajaran harga, dan relevansi antara anggaran dan kegiatan yang tertulis pada KAK. Ex ante audit dilakukan untuk meminimalisasi temuan.

Ex Ante Audit Sebagai Upaya Pencegahan Fraud Aisyiah, Helti Nur; Ahzar, Fahri Ali
AKRUAL: JURNAL AKUNTANSI Vol 9, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2017)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v9n1.p54-64

AbstractThis study aims to find out how the efforts of PTKIN X in an effort to overcome fraud (fraud). Researchers conduct research with a qualitative approach to the subject of research Internal Supervisory Unit (SPI) as an institution that has authority in checking budget management. The results showed that PTKIN X started doing ex ante audit by checking the Terms of Reference (KAK), proposal, or Term of Referendum (TOR) of each activity. Ex ante audit is done by looking at the completeness of the documents, price fairness, and relevance between the budget and activities written on the TOR. Ex ante audit is done to minimize the findings.AbstrakPenelitian ini bertujuan untuk mengetahui bagaimana upaya PTKIN X dalam upaya mengatasi kecurangan (fraud). Peneliti melakukan penelitian dengan pendekatan kualitatif dengan subjek penelitian Satuan Pengawas Internal (SPI) sebagai lembaga yang mempunyai wewenang dalam memeriksa pengelolaan anggaran. Hasil penelitian menunjukkan bahwa PTKIN X mulai melakukan ex ante audit dengan memeriksa Kerangka Acuan Kerja (KAK), proposal, atau Term of Referendum (TOR) tiap kegiatan. Ex ante audit dilakukan dengan melihat kelengkapan dokumen, kewajaran harga, dan relevansi antara anggaran dan kegiatan yang tertulis pada KAK. Ex ante audit dilakukan untuk meminimalisasi temuan.

PENGARUH KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN, KELEMAHAN SISTEM PENGENDALIAN INTERNAL, KEPATUHAN PERATURAN PERUNDANG-UNDANGAN, STATUS DAERAH DAN UKURAN DAERAH TERHADAP OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH DI PULAU JAWA TAHUN 2013 Samsul Rosadi; Yudi Siyamto; Helti Nur Aisyiah
Jurnal Ilmiah Ekonomi Islam Vol 3, No 02 (2017): JIEI, Vol. 03, No. 02, 2017
Publisher : ITB AAS INDONESIA Surakarta

This study aims to examine the effect of timely delivery of financial statements, weaknesses of internal control systems, compliance with statutory regulations, regional status and size of the region on the opinion of local government financial reports on the island of Java. By using LKPD 110 the city / regency government in Java Island. Sampling technique is purposive sampling, that is how to determine sample by using certain criterion. Hypothesis testing techniques using logistic regression analysis. The results of this study indicate that the variable timeliness of financial reporting, weakness of the internal control system, compliance with legislation has a negative effect on the opinion of local government financial statements. While the variables of regional status and size of the regions have no effect on the opinion of local government financial statements.

Strategi Satuan Pengawas Internal untuk Meminimalisasi Temuan (Studi kasus pada Perguruan Tinggi Keagamaan Islam Negeri A) Helti Nur Aisyiah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 2 (2019): Oktober 2019
Publisher : Universitas Bina Sarana Informatika

This study aims to find out how the internal auditor (SPI) in Islamic College (PTKIN) A works. This research chose SPI PTKIN A due to the achievement of SPI PTKIN A which succeeded in obtaining zero findings on examination object in 2016 previously audited by SPI. Based on the research result, SPI PTKIN A has initiated the concept of pre-audit, current-audit, and post-audit on every activity contained in the working plan and budget of the ministry and institution (RKAKL) of fiscal year 2016. With these three concepts make SPI successfully suppress fraud and minimize the findings.Keywords: audit, internal control unit, fraud, findings

Ex Ante Audit Sebagai Upaya Pencegahan Fraud Helti Nur Aisyiah; Fahri Ali Ahzar
AKRUAL: JURNAL AKUNTANSI Vol 9 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2017)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v9n1.p54-64

AbstractThis study aims to find out how the efforts of PTKIN X in an effort to overcome fraud (fraud). Researchers conduct research with a qualitative approach to the subject of research Internal Supervisory Unit (SPI) as an institution that has authority in checking budget management. The results showed that PTKIN X started doing ex ante audit by checking the Terms of Reference (KAK), proposal, or Term of Referendum (TOR) of each activity. Ex ante audit is done by looking at the completeness of the documents, price fairness, and relevance between the budget and activities written on the TOR. Ex ante audit is done to minimize the findings.AbstrakPenelitian ini bertujuan untuk mengetahui bagaimana upaya PTKIN X dalam upaya mengatasi kecurangan (fraud). Peneliti melakukan penelitian dengan pendekatan kualitatif dengan subjek penelitian Satuan Pengawas Internal (SPI) sebagai lembaga yang mempunyai wewenang dalam memeriksa pengelolaan anggaran. Hasil penelitian menunjukkan bahwa PTKIN X mulai melakukan ex ante audit dengan memeriksa Kerangka Acuan Kerja (KAK), proposal, atau Term of Referendum (TOR) tiap kegiatan. Ex ante audit dilakukan dengan melihat kelengkapan dokumen, kewajaran harga, dan relevansi antara anggaran dan kegiatan yang tertulis pada KAK. Ex ante audit dilakukan untuk meminimalisasi temuan.

ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DI INDUSTRI MEBEL ABC Ade Setiawan; Helti Nur Aisyiah
INVENTORY: JURNAL AKUNTANSI Vol 3, No 1 (2019)
Publisher : Universitas PGRI Madiun

The purpose of this study is to analyze salaries and wages system in the ABC Furniture Industry. Analysis is done by the method of Performance, Information, Economy, Control, and Efficiency (PIECES).This research used descriptive qualitative approach. The data was collected by interview, observation, and documentation. Interviews were conducted with managers, head of production, and head of finance. Observation and documentation were carried out directly at the object of research, ABC Furniture Industry.The results showed that the salaries and wages system was not fully computerized. The system has been effective in terms of performance, information, economy, security, efficiency, and service. However, there is still potential for fraud and negligence in the presence and the payment of salaries and wages is still done manually

The Moslem Community's Perceptions in Using ShopeePay: Fintech as a Mediator for Purchasing MSME's Products Asep Maulana Rohimat; Helti Nur Aisyiah; Septi Kurnia Prastiwi
Relevance: Journal of Management and Business Vol. 4 No. 2 (2021)
Publisher : UIN Raden Mas Said Surakarta

The economic activity carried out by the Moslem community is an interesting thing. Moreover, it is carried out in Indonesia, which is predominantly inhabited by the Moslem population. With these conditions, the Moslem community is considered as one of the most potential market layers, especially in the development of the online MSME business. Moreover, it is supported by growing financial technology (fintech). The purpose of this study was to determine the effect of perceived benefits on purchasing MSME products online with fintech as a mediating variable. This study uses a quantitative approach with the Moslem community in Central Java and Yogyakarta as the object of research. The quantitative approach is used to determine the effect between variables with the help of the SPSS program. The results of this study indicate that the fintech variable has a significant effect on fintech and online purchases, fintech has a significant effect on online purchases, and fintech can mediate the relationship between fintech and online purchases.

Consumer Reviews, Ratings, and Gamification on Muslim Millennials’ Online Purchasing Decisions Septi Kurnia Prastiwi; Asep Maulana Rohimat; Helti Nur Aisyiah
Shirkah: Journal of Economics and Business Vol 7, No 3 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v7i3.467

Since previous research on the relationship among Online Consumer Review (OCR), ratings, gamification, and online purchasing decisions had mixed results, this study involves trust as a mediating variable, which has never been explored in previous research, to explore online consumer reviews, ratings, and gamification in increasing trust of Muslim Millennials for online purchasing decisions. Investigating Muslim millennials in Central Java and Yogyakarta, 114 questionnaire results were analyzed using Structural Equation Model. The results showed that OCR and ratings affect Muslim Millennials' online purchasing decisions at Shopee, while gamification cannot affect them. Trust in this research model could not affect purchasing decisions. Thus, the trust could not be a mediating variable. The results of this study will be useful for Micro, Small and Medium Enterprises (MSMEs) and the online shop’s development team to maintain the image of an online store.

Analysis of Savings and Loans Scheme by Family Welfare Empowerment Organization As a Fulfillment Solution for Muslim in the Pandemic Outbreak Helti Nur Aisyiah; Alvin Yahya
Journal of Finance and Islamic Banking Vol. 4 No. 1 (2021)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jfib.v4i1.2962

This study aims to analyze the savings and loans scheme at the Family Welfare Empowerment Organization (FWEO) at the Neighborhood Association (NA) XY, Karanganyar Regency, during the Covid-19 pandemic outbreak. This study uses a qualitative approach with the method of observation and interviews. Observations observe the object of research when transacting savings and loans and the distribution of residual income. Interviews confirmed people who are directly related to the savings and loans activities at FWEO of NA XY including the chairperson, fund administrator of FWEO and Muslim borrowers.The results of the study show that the savings and loans activities at FWEO of NA XY are family-based community activities and prioritize the principle ofÂ ta'awunÂ or mutual assistance. One of the assistance is given to Muslims members of FWEO and suffering from financial difficulties during the pandemic outbreak. The principle ofÂ ta'awunÂ is reflected by the scheme of savings, loans and the ease use of residual income and based on trust among members. This fact supports the findings that the existence of FWEO in NA XY makes it easier for Muslims to obtain funds as well as to ease the economic burden, especially for those affected by Covid-19.

Building Sharia Accounting Students Ethical Perceptions: Effects Of Ethical Content, Equity Sensitivity, and Locus of Control Susanto, Trika; Aisyiah, Helti Nur
Indonesian Journal of Islamic Business and Economics (IJIBE) Vol 5 No 2 (2023): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2023.5.2.8740

This research aims to obtain empirical evidence about the effect of professional ethical content, equity sensitivity, and locus of control on the ethical perceptions of Sharia accounting students regarding unethical actions taken by accountants. The population in this research is comprised of Sharia accounting students at the IAIN Surakarta Faculty of Economics and Islamic Business, with a total sample size of 171 students. Samples were selected using the Slovin formula. The primary data sources used in this research were obtained through questionnaire distribution. The data analysis method used in this study is multiple regression analysis. The results of this research indicated that ethical content and equity sensitivity did not affect the ethical perception of Sharia accounting students regarding unethical actions taken by accountants. In contrast, the locus of control affected the ethical perceptions of Sharia accounting students regarding unethical actions taken by accountants. The results of this study are expected to contribute to the world of education, especially accounting education, in an effort to prepare prospective accountants to behave ethically.

Title

Found 16 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 16 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 16 Documents
Search