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Kajian Akuntansi
Published by Universitas Islam Bandung
ISSN : 16930614     EISSN : 2581074X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Kajian Akuntansi Universitas Islam Bandung terbit dua kali dalam setahun, mempublikasikan tulisan-tulisan dalam bidang akuntansi dan keuangan yang memiliki kontribusi signifikan terhadap perkembangan ilmu pengetahuan, pemikiran, profesi dan praktik akuntansi di Indonesia, khususnya dan dunia pada umumnya, diantaranya : Akuntansi Keuangan, Perpajakan, Sistem Informasi Akuntansi, Akuntansi Manajemen, Auditing.
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Articles 143 Documents
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Prediction Academic Fraud of Accounting Students With Diamond Fraud Analysis Abdul Rahman; Deliana Deliana; Rizki Syahputra; Listiorini Listiorini; Maymunah Ghavira
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.11406

Abstract

This study useful in obtain empirical evidence regarding the prediction academic fraud of accounting students at state higher education in Medan city using fraud diamond analysis.This research is expected to produce policies that will be able to prevent academic fraud at state higher education in Medan City. The data is primary data that comes directly from respondents using a questionnaire was distributed via googleform were sent directly to the respondents. Minimum sample used were 97 students majoring in accounting at state higher education in Medan city. This study used statistical analysis testing with SmartPLS (Partial Least Square). The results indicate that academic pressure and the ability to commit academic fraud have an effect on fraud academic. Opportunity and rationalization of committing academic fraud have no effect on academic fraud.Keywords : academic fraud, fraud diamond, smartpls
Business Strategic During Pandemic for DO IT Chocolate - University of Pamulang Lely Suryani; Sasmita Sari Ardaninggar; Asih Handayani
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.9492

Abstract

It has been almost two years since the Covid-19 virus pandemic has impacted health, education, social life, culture, and economy.  One of the supporting sectors of the nation's economy that has been dramatically affected by the COVID-19 pandemic is the Micro, Small and Medium Enterprises (UMKM) sector, one of which is DO IT Chocolate, where chocolate tours are usually held, which had to be abolished and then reduced income from gift shops and tourist attractions.  The purpose of this paper is the DO IT chocolate management strategy to bounce back during the Covid-19 era.  From the results of this study, it was carried out that to maintain the continuity of DO IT Chocolate, and various strategies were carried out, ranging from determining market segments, product certification to increase consumer confidence, innovating, always paying attention to product quality, promotions, utilizing digital marketing, networking, venturing into traders.  and export is a very appropriate strategy during the covid-19 pandemic
Implementation of the Internal Audit Capability Model (IA-CM) in Increasing The Capability of APIP at Inspectorat Office of Binjai City Rachmani Tarigan; Deliana Deliana; Meily Surianti
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.11258

Abstract

This research is aimed to analyse the Capability level of the Government Internal Oversight Apparatus (APIP) at the Inspectorate Office of Binjai City which refers to the Internal Audit Capability Model (IA-CM) standard that is generally accepted throughout the world by using internal audit elements to analyse elements that affect APIP's lagging behind that unable to reach the target and provide strategic input carried out by the Binjai City Inspectorate to increase APIP capabilities which have not been maximized. This research is qualitative research using descriptive analysis. In terms of analyzing research data, the authors used data collection techniques by observing, documenting and interviewing. While the data analysis technique used is a descriptive analysis method. The informants in this research were government internal control apparatus (APIP) at the Inspectorate of the city of Binjai. Based on the research results, based on the APIP Capability assessment using the Internal Audit Capability Model (IA-CM) standard, showed that the Binjai City Inspectorate is at level 3 fully integrated where 6 internal audit elements according to the IA-CM Standard have reached level 3. By achieving level 3, there are several things that are still of concern to be improved by APIP Binjai city, namely the quantity and quality of human resources, facilities and infrastructure that are still inadequate and the budget that has not been maximized.

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