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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi JURNAL RUMPUN MANAJEMEN DAN EKONOMI E-Jurnal Akuntansi
Umi Nur Fryda Kusli Rochmah
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Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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Analisis Pengelolaan Siklus Anggaran Pendapatan dan Belanja Daerah pada Sektor Pemerintahan Desa Pagerwojo Umi Nur Fryda Kusli Rochmah; Nur Maryam, Yasmin; Tasya Dwi Puspita; Anisa Aprilia; Fajar Syaiful Akbar
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 5 (2024): November
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i5.2764

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan siklus Anggaran Pendapatan dan Belanja Desa (APBDes) di Desa Pagerwojo, Buduran, Sidoarjo. Menggunakan metode kualitatif deskriptif dengan pendekatan studi kasus, data dikumpulkan melalui wawancara mendalam dengan bendahara desa dan observasi langsung. Hasil penelitian menunjukkan bahwa pengelolaan APBDes di Desa Pagerwojo dilaksanakan melalui empat tahap utama: perencanaan yang melibatkan partisipasi masyarakat melalui Musyawarah Desa, pelaksanaan yang menghadapi tantangan fluktuasi anggaran, penatausahaan yang didukung sistem Siskeudes, dan pertanggungjawaban yang dilaporkan secara berkala. Kendala utama yang dihadapi meliputi keterbatasan anggaran, keterlambatan pengesahan, dan kesulitan dalam menentukan skala prioritas kegiatan. Penelitian ini merekomendasikan peningkatan komunikasi dengan pemerintah kabupaten, penyusunan rencana cadangan, dan penguatan partisipasi masyarakat dalam pengambilan keputusan untuk mengoptimalkan pengelolaan APBDes.
Studi Kualitatif: Identifikasi Determinan Audit Report Lag Pada Kantor Akuntan Publik DSI Cabang Surabaya Umi Nur Fryda Kusli Rochmah; Acynthia Ayu Wilasittha
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 2 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i2.10202

Abstract

Abstract This study utilizes a qualitative approach to identify determinants and prevention of report lag audit incidents at the CPA Firm (KAP) DSI Surabaya Branch. Audit report lag refers to the era between the end of accounting and the date of provision of the audit report as an important indicator of the efficiency and effectiveness of the audit process. Interviews to the auditors at KAP Djoko, Sidik & Indra Surabaya Branch who are experienced in handling audit report lag cases are the primary data sources for this study. The study reveals the main factors influencing audit report lag through in-depth interviews with auditors and managers at the KAP DSI Surabaya Branch. The study's results indicate that auditor capacity and workload, client complexity, audit planning and scheduling, and client coordination are the main determinants contributing to audit report lag. Based on these findings, there are several practical suggestions can be carried out by auditors to minimize audit report lag, such as optimizing workload distribution, improving audit planning and scheduling, ongoing training programs, and improving communication and coordination with clients. Keywords: Audit Report Lag; Audit Quality; and Public Accounting Firm
Audit Tenure, CEO Educational Background, and Governance Effectiveness: An Empirical Investigation of Financial Statement Fraud Umi Nur Fryda Kusli Rochmah; Gideon Setyo Budiwitjaksono
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p18

Abstract

This study examines the influence of audit tenure, CEO education, and ineffective monitoring on fraudulent financial statements in state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange during the period 2021–2023. A quantitative approach is employed, utilizing panel data regression analysis on a sample of 19 BUMN companies. Data were obtained from annual report documentation and analyzed using E-Views 12 software. Fraudulent financial reporting is measured using the Beneish M-Score as a proxy. The results reveal that audit tenure and ineffective monitoring do not have a statistically significant effect on the likelihood of financial statement fraud. In contrast, CEO education has a significant negative effect, suggesting that higher levels of CEO education are associated with a lower propensity for fraudulent financial reporting. Furthermore, when assessed simultaneously, the three variables collectively exhibit a significant influence on the occurrence of fraudulent financial statements. These findings underscore the important role of CEO educational attainment in enhancing financial reporting integrity and preventing fraudulent practices.
Co-Authors Acynthia Ayu Wilasittha Anisa Aprilia Budiwitjaksono, Gideon Setyo Fajar Syaiful Akbar Nur Maryam, Yasmin Tasya Dwi Puspita