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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Journal of Auditing, Finance, and Forensic Accounting AKUNTANSI DEWANTARA International Journal of Social Science and Business Asia Pacific Fraud Journal Jurnal Manajemen Stratejik dan Simulasi Bisnis Jurnal Akuntansi dan Keuangan Eduvest - Journal of Universal Studies

Carolina, Anita

Accounting Department, Faculty Of Economics And Business, University Of Trunojoyo Madura

Author-ID : 710733

Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

Published : 12 Documents Claim Missing Document

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Articles

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EARLY DETECTION IN BOOSTING WHISTLEBLOWING INTEREST (Case Study at Pratama Tax Office of South Sidoarjo) Dessy Dwi Fitra Nova; Tarjo Tarjo; Anita Carolina
Asia Pacific Fraud Journal Vol 2, No 2 (2017): Volume 2, No.2nd Edition (July - December 2017)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

ABTRACTThe main purpose of this study is to empirically examine and analyze the effect of early detection principles, comprising anonymous reporting, followed up reporting and reward system, on the encouragement of an individual interest in reporting fraud. The research was conducted at the Pratama Tax Office of South Sidoarjo. The samples used in this research were 53 respondents. Sample collection was done using saturation sampling technique. The results of this research show that followed up reporting has an effect on the encouragement of an individual interest in reporting fraud. In contrast, anonymous reporting and reward system have no effect on the encouragement of an individual interest in reporting fraud.

Fraud Pengadaan Barang/Jasa Feni Fartiana Akbar; - Tarjo; Anita Carolina
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 4 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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

Penelitian ini bertujuan untuk mengetahui sejauh mana keefektifan penerapan sistem pengendalian internal (COSO) atas kasus fraud pengadaan barang/jasa (mobil dinas) tahun 2007 di Pemerintah Daerah Kabupaten Sumenep. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan wawancara bersama informan untuk memperoleh informasi mengenai kronologi dan sistem pengendalian internal pada saat pengadaan barang/jasa tahun 2007 berlangsung. Hasil wawancara dengan informan menunjukkan bahwa kesalahan tidak terletak sepenuhnya pada semua tersangka. Menurut informan sistem pengendalian internal di pemerintah daerah kabupaten Sumenep dengan menggunakan pendekatan COSO sudah berjalan dengan baik dan selayaknya. Tetapi peneliti berpendapat bahwa karena masih terdapat salah saji atau salah material itu ditimbulkan oleh moral seseorang individu itu sendiri untuk berbuat curang dan seakan sistem yang berjalan salah, hal ini membuktikan lemahnya sistem pengendalian internal khususnya lingkungan pengendalian dan monitoring.Kata Kunci: Committee of Sponsoring Organizations of the Treadway Commision (COSO)

Inventory Accounting Methods: Factors Affecting Basis of The Choice Rendy Aprianto Maha Putra; Anita Carolina
JAFFA Vol 7, No 1 (2019): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v7i1.6145

This research aims to analyze the effects of company size, inventory variability, cost of goods sold variability, gross profit margin, leverage, current ratio, and managerial ownership in selecting the inventory accounting methods. The population of this research was manufacturing companies listed in the Indonesia Stock Exchange in 2015-2018. In addition, this research used a purposive sampling method to determine the sample. The research results indicate that company size and inventory variability affect the choice of inventory accounting methods, while variability of cost of goods sold, gross profit margin, leverage, current ratio, and managerial ownership do not affect the choice of inventory accounting methods.

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PRAKTIK INCOME SMOOTHING (Studi Pada Perusahaan Manufaktur Terdaftar di BEI 2009-2012) Arinta Eka Wahyuni; Yudhanta Sambharakresna; Anita Carolina
JAFFA Vol 1, No 1 (2013): APRIL
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v1i1.4001

The objective of this research is to empirically examine firm size, profitability,financial Leverage, institutional ownership, auditor reputation, and dividend payoutfor income smoothing both partially and simultaneously. This study used aquantitative approach, in which of data used is of financial statements 2009-2012period. The samples used were 58 companies with purposive sampling method. Thedata Analysis is using probit regression analysis. The results of this research showed that in partial firm size significantly influenceincome smoothing while profitability, financial Leverage, institutional ownership,auditor reputation, and dividend payout no significant effect on income smoothing.Simultaneously, company size, profitability, Leverage financial, institutionalownership, auditor reputation, and dividend payout influence income smoothing.

PERSEPSI AUDITOR TERHADAP PENERAPAN AUDIT FORENSIK DALAM MENDETEKSI KECURANGAN PENYAJIAN LAPORAN KEUANGAN (Survey Pada Kantor Perwakilan BPKP Jawa Timur) Nur Shodiq; Anita Carolina; Yudhanta Sambharakhresna
JAFFA Vol 1, No 2 (2013): OKTOBER
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v1i2.4006

This study aims to analyze the differences in the perception of Auditor Finance and Development Supervisory Agency (BPKP) to application of the forensic audit to detect fraudulent statement. Distinguished by differences in the perception of the scope of work, educational background and work experience.This study used quantitative approach and a comparative study that compared the three samples but has only one independent variable, namely the perception of auditor BPKP to the application of the forensic audit to detect fraudulent statement. This study is an empirical study with purposive sampling techniques in data collection. Data obtained by distributing 105 questionnaires in BPKP East Java. T he hypothesis test used Samples Free Kruskal-Wallis.The results of hypothesis test show that: 1) there is no significant difference in the perception of auditor BPKP based on scope of work, 2) which is based educational background shows that there is no significant difference in the perception of auditor BPKP, 3) while based on the results show the work experience there are differences in the perception of auditor significant BPKP to the adoption of a forensic audit to detect fraudulent statement.

Beneish Model: Detection of Indications of Financial Statement Fraud Using CEO Characteristics Siti Masruroh; Anita Carolina
Asia Pacific Fraud Journal Vol 7, No 1: Volume 7, No. 1st Edition (January-June 2022)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v7i1.258

The study aims to analyze the influence of CEO characteristic factors on indications of financial statement fraud using the Beneish Model. Based on the upper echelon theory, this study proposes six hypotheses which are tested using logistic regression analysis. This study uses secondary data derived from financial statements or annual reports of mining companies listed on the Indonesia Stock Exchange from 2015 to 2019. The results of this study show that CEO characteristics in the form of CEO age, educational background, and work experience cannot be used as indicators that can detect financial statement fraud. Meanwhile, some other characteristics that are still the focus of this study, such asCEO’s gender, tenure, and nationality havean influence on indications of financial statement fraud. So, it can be concluded that the CEO characteristics that have a link in detectingfinancial statement fraud can be considered fraud prevention efforts.

Intensi Untuk Melakukan Whistleblowing Adanya Indikasi Kecurangan oleh Perangkat Desa Pitriani Pitriani; Anita Carolina; Citra Nurhayati
Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol 2 No 1 (2021): Jurnal Manajemen Stratejik dan Simulasi Bisnis
Publisher : Fakultas Ekonomi Universitas Andalas

ABSTRAK Kecurangan merupakan fenomena yang sering terjadi pada sektor pemerintahan yang sangat sulit untuk dihilangkan. Penelitian ini mempunyai tujuan untuk menganalisa faktor yang dapat mempengaruhi intensi perangkat desa di Kabupaten Ngawi untuk melakukan whistleblowing atas adanya indikasi kecurangan pada organisasi desa. Penelitian ini adalah penelitian kuantitatif yang menguji hubungan antara attitude toward behavior, subjective norm, perceived behavior control, perceived seriousness, personal responsibility for reporting, dan personal cost of reporting dengan intensi melakukan whistleblowing indikasi kecurangan. Dengan menggunakan SPSS, penelitian ini mengolah sebanyak 102 kuesioner yang telah disebarkan kepada perangkat desa yang terdapat di Kecamatan Jogorogo, Kecamatan Kendal, Kecamatan Ngrambe, Kecamatan Sine. Hasil penelitian ini menunjukkan bahwa attitude toward behavior, subjective norm, perceived behavior control, personal responsibility for reporting berpengaruh terhadap intensi untuk melakukan whistleblowing indikasi adaya kecurangan. Sedangkan perceived seriousness dan personal cost of reporting tidak berpengaruh terhadap intensi untuk melakukan whistleblowing indikasi adanya kecurangan.

Firm characteristics and Biological Asset Disclosure on Agricultural Firms Anita Carolina; Fariyana Kusumawati; Khy'sh Nusri Leapatra Chamalinda
Jurnal Akuntansi dan Keuangan Vol. 22 No. 2 (2020): NOVEMBER 2020
Publisher : Institute of Research and Community Outreach - Petra Christian University

Agriculture firms are facing challenges on applying the Statement of Financial Accounting Standards (PSAK) 69 which regulates the recognition, measurement, disclosure, presentation and reporting biological assets because of the unique trait of biological assets. This research aims to decide the factors that influence the biological asset disclosure by testing the effect of leverage, profitability, liquidity, firm’s growth, biological assets’ intensity, firm size, type of auditor, and listing status. The samples used in this research are the agriculture firms listed on the Indonesia Stock Exchange (IDX) between 2016 and 2018. The data are collected from the auditor financial statement. This research uses a quantitative method with multiple linear regression analysis. The conclusion is that the intensity of biological asset influences the biological asset disclosure, while leverage, profitability, liquidity, firm’s growth, firm size, type of auditor, and listing status do not influence the biological asset disclosure. This research contributes as literature for academics, gives knowledge about agriculture firm’s problems for the standard compiler, and improving the agriculture firms’ obediency in disclosing their biological asset following the PSAK 69

From Scratch to Plate: “Accounting Information Systems for Spices In Madura Island” Citra Nurhayati; Nurul Kompyurini; Anita Carolina; Prayudi S Prabowo
Eduvest - Journal of Universal Studies Vol. 2 No. 4 (2022): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Spices are a priceless wealth of Indonesia. Many other countries in the world import it especially Europeans who desperately need pepper for almost all the flavors of its cuisine. The culinary history of Indonesia is not spared from the raw ingredients of spices that become the main raw materials of Indonesian specialties. Almost all the flavors of cuisine throughout Indonesia use spices as seasoning "Madura" has a typical culinary that also uses spices such as soto, satay, Kaldu, and Nasi serpang. With the proliferation of culinary business in Madura and also the needs of daily cuisine that in fact use spices; This makes the need for spices increase. But with such a wide distribution and widespread spice plantations in Madura, encourage researchers to know the distribution process of the spices after harvesting until it reaches the hands of consumers (from scratch to plate). The distribution process can be explained in more detail by using one of the “Accounting Information System” business processes called "Supply Chain". In the "Supply Chain" will be explained a clear sequence of spices began to be planted-harvested-merchant-consumers. An Accounting Information System framework which is consists of "input-process-outputs". Input can be input or raw materials (spices seeds), while the process are: Spices begin to be planted, maintained then harvested (as output). The Output (harvested Spices) are entering the Chain of “Supply Chain”; they are going to be marketed or distributed to consumers directly, or sent to middle traders, and or sent to the market. The Supply Chain is expected to be able to better known in detail the journey of "The Spice" to reach the consumer to be used as the main spice in cooking, along with the price that occurs and the relationship that occurs between producers, middle parties and consumers. This research was conducted using qualitative methods. The data processing technique by interviewing several important informants Spices are a priceless wealth of Indonesia. Many other countries in the world import it especially Europeans who desperately need pepper for almost all the flavors of its cuisine. The culinary history of Indonesia is not spared from the raw ingredients of spices that become the main raw materials of Indonesian specialties. Almost all the flavors of cuisine throughout Indonesia use spices as seasoning "Madura" has a typical culinary that also uses spices such as soto, satay, Kaldu, and Nasi serpang. With the proliferation of culinary business in Madura and also the needs of daily cuisine that in fact use spices; This makes the need for spices increase. But with such a wide distribution and widespread spice plantations in Madura, encourage researchers to know the distribution process of the spices after harvesting until it reaches the hands of consumers (from scratch to plate). The distribution process can be explained in more detail by using one of the “Accounting Information System” business processes called "Supply Chain". In the "Supply Chain" will be explained a clear sequence of spices began to be planted-harvested-merchant-consumers. An Accounting Information System framework which is consists of "input-process-outputs". Input can be input or raw materials (spices seeds), while the process are: Spices begin to be planted, maintained then harvested (as output). The Output (harvested Spices) are entering the Chain of “Supply Chain”; they are going to be marketed or distributed to consumers directly, or sent to middle traders, and or sent to the market. The Supply Chain is expected to be able to better known in detail the journey of "The Spice" to reach the consumer to be used as the main spice in cooking, along with the price that occurs and the relationship that occurs between producers, middle parties and consumers. This research was conducted using qualitative methods. The data processing technique by interviewing several important informants spread across 4 Regency in Madura which is very helpful in solving problems in the formation of the Supply Chain. across 4 Regency in Madura which is very helpful in solving problems in the formation of the Supply Chain.

PENGARUH RELIGIUSITAS, LEADERSHIP DAN BUDAYA ORGANISASI TERHADAP PENCEGAHAN FRAUD PADA EKOWISATA MANGROVE anita carolina; dianatul fajariyah
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.13404

This study aims to determine the effect of religiosity, leadership, and organizational culture on fraud prevention in Madura mangrove ecotourism. This research is a quantitative study using primary data through the distribution of questionnaires to the community and mangrove tourism actors. The determination of the sampling technique in this study was carried out by purposive sampling, namely where the sample members of the population used certain classifications (Community, and tourism actors except for the head of tourist attractions), which were analyzed using multiple linear regression analysis with the help of SPSS Ver. 21. The results showed that religiosity, leadership, and organizational culture have a positive effect on fraud prevention in Madura.

Co-Authors Arinta Eka Wahyuni Citra Lutfia Citra Nurhayati Dessy Dwi Fitra Nova dianatul fajariyah Fariyana Kusumawati Feni Fartiana Akbar Grenda Evi Kartikasari Habi Bullah Khy’sh Nusri Leapatra Chamalinda Nur Shodiq Nurhayati, Citra Nurul Kompyurini Pitriani Pitriani Prayudi S Prabowo Rendy Aprianto Maha Putra Siti Masruroh Tarjo Tarjo Yudhanta Sambharakhresna Yudhanta Sambharakresna

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