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All Journal SEIKO : Journal of Management & Business KACANEGARA Jurnal Pengabdian pada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Wawasan dan Riset Akuntansi YUME : Journal of Management Jambura Accounting Review Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Economics and Digital Business Review JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Al-Buhuts (e-journal) Jurnal Cakrawala Ilmiah Economic Reviews Journal Research Review: Jurnal Ilmiah Multidisiplin International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Jurnal Ilmiah Akuntansi Keuangan dan Bisnis JAKBS Mopolayio : Jurnal Pengabdian Ekonomi Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Ardhi: Jurnal Pengabdian dalam Negri Majapahit Journal of Islamic Finance dan Management Jurnal Mahasiswa Akuntansi Nomico International Journal of Economics Studies Multidisciplinary Indonesian Center Journal Atestasi : Jurnal Ilmiah Akuntansi Nomico Jurnal Pengabdian Masyarakat Indonesia
Pakaya, Lukman
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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The Meaning of Roles in The Perspective of Internal Auditors Gorontalo Ayu Rakhma Wuryandini; Lukman Pakaya; Siti Pratiwi Husain
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): February 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i1.1408

Abstract

This study intends to explore the meaning roles of internal auditors in fraud management. It employed phenomenology towards six internal auditors as the participants. The results indicate that the roles of internal auditors, as the assurance, consulting, as well as filter agent of the auditee’s information, contribute by diagnosing frauds by Fraud Control Plan. Future researchers can use different methods to explore the meaning of roles in other APIP.
The Meaning of Profit in Immigrant Java Perspective Ayu Rakhma Wuryandini; Lukman Pakaya
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): February 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i1.715

Abstract

The purpose of this study is to understand the meaning of "profit" in the perspective of Javanese who emigrated in Gorontalo. The results of this paper are expected to be useful for Javanese immigrant to realize the meaning of "profit" and can add to the scientific treasury in the field of accounting that earnings have meaning from different perspectives. Husserl's transcendental phenomenology approach is used to answer research questions and informant experiences based on awareness. The researcher obtained the results of the study that the material profit obtained was understood by the informant namely Mrs. Sulami that the profit was meant to " meet the needs of the family ", so that what is needed in the family can be fulfilled. And profit is also interpreted as " disturbance of worship " which in the sense is a form of gratitude for the results obtained, which is a profit as a provision for worship in the hereafter through group study every week.
Co-Authors Abarang, Citra Vebryanti Abdullah, Muhamad Rifandi Addila, Nur Agril Masri Ali, Eka Putriani Amir Lukum, Amir Andi Soraya Aprilia Annisa Pongayo Anwar, Mohamad Sultan Arsad, Rafli astuti, Windy Ayu Rakhma W Ayu Rakhma Wuryandini Ayub Domili Brayenaldi Pakaya Buhang, Miftahul Zannah Cesilia Mile Chairunnisa, Siti Fajrin Damity, Fatmawaty Della Novita Mamonto Fatmawaty Damity Hais Dama Hajrat Mahajani Harun Blongkod Hulopi, Nurferadela Ikrayani, Ni Wayan Tika Irawati Pangat Jecklin Eman Kadek Hartana Lamba, Uci Wulandari Lasido, Fahtur Rahman Lilis Safitri Djafar Limbertus, Novita Anjelina Maluto, Pristiyani Mardiah Sikumbang mattoasi mattoasi Mattoasi, Mattoasi Mentari Podungge, Sri Mentari Rizki Sawitri Pilomonu Miftahul Zannah Buhang Moh. Ichsanul Sya’ban Mohamad Sultan Anwar Mubarak, Muhammad Muhammad Mubarak Muliyani Mahmud Ni Ketut Lona Andriani Ni Ketut Raka Ni Ketut Raka Ni Putu Seily Afiani Nilawaty Yusuf Niswatin Novita Anjelina Limbertus Nurharyati Panigoro Nursam, Isnawati Olista Koniyo Panigoro, Nurhayati Pidu, Yunica Rizki Pongayo, Annisa Pristiyani Maluto Rahim, Dea Rizka Fadillah Ratna Daud Rio Monoarfa Sahmin Noholo Siskawati Nur Siti Fajrin Chairunnisa Siti Pratiwi Husain Sitti Hardiyanti Gobel Gobel Sri Intan Aprilia Sri Wahyuni Sri Wahyuni Abdullah Surya Handrisusanto Ahmad Sya’ban, Moh. Ichsanul Tangahu, Windi Sukma Tri Handayani Amaliah Tuli, Hartati Usman Victorson Taruh Vira Annisa Yahya, Fatimah Zohra Yunica Rizki Pidu Yusgiantoro Yusgiantoro Zulkifli Bokiu