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Oki Wahyu Setiawan
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Reviu Akuntansi, Keuangan, dan Sistem Informasi
Published by Universitas Brawijaya
ISSN : -     EISSN : 29646030     DOI : http://dx.doi.org/10.21776/reaksi
Core Subject : Economy,
Economics, Econometrics & Finance
Publish all forms of quantitative and qualitative research articles as well as other scientific studies related to the fields of Accounting, Finance, and Information Systems.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 238 Documents
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Pengembangan Sistem Informasi Persediaan Non Farmasi Rsud X Dengan Metode Fast Wibowo, Novianti Mukti; Firmanto, Yuki
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.3.173

Abstract

This study aims to describe the non-pharmaceutical inventory information system for Regional General Hospital X, and employs the method of Framework for the Application of System Thinking (FAST). This study applies qualitative descriptive and case study approaches utilizing primary and secondary data collected through observation, interview, and documentation. The data analysis model is conducted in four stages of development: scope definition, problem analysis, requirement analysis, and logic design. PIECES analyzes the scope definition, the problem analysis result is presented in a fishbone diagram, and the problem cause is analyzed by the problem breakdown method. The result of this study indicated that non-pharmaceutical inventory procedure design included order, purchase, order reception, request, request verification, order request, distribution, usage, destruction, deletion, payment, and finance synchronization, as well as non-pharmaceutical supply inventory taking as an evaluation of non-pharmaceutical supplies system information development of Regional General Hospital X with the output result of inventory mutation reports, inventory stock position reports, receiving reports, usage reports, and non-pharmaceutical inventory accounts payable reports. Abstrak Penelitian ini bertujuan untuk mendeskripsikan pengembangan sistem informasi persediaan non farmasi Rumah Sakit Umum Daerah X. Penelitian ini menggunakan metode Framework for the Application of System Thinking (FAST). Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus. Sumber data pada penelitian ini adalah data primer dan data sekunder. Teknik pengumpulan data yang digunakan adalah observasi, wawancara, dan dokumentasi.  Model analisis data dilakukan dalam empat tahapan pengembangan meliputi definisi lingkup, analisis permasalahan, analisis kebutuhan dan desain logis. Pada analisis definisi lingkup menggunakan metode PIECES dan hasil analisis masalah disajikan dalam bentuk diagram fishbone serta analisis penyebab masalah menggunakan metode problem breakdown. Hasil dari penelitian ini berupa desain prosedur persediaan non farmasi meliputi pemesanan, pembelian, penerimaan pemesanan, permintaan, verifikasi permintaan, permintaan pemesanan, pendistribusian, penggunaan, pemusnahan, penghapusan, pembayaran dan sinkronisasi keuangan, serta stok opname persediaan non farmasi sebagai evaluasi pengembangan sistem informasi persediaan non farmasi Rumah Sakit Umum Daerah X dengan output berbentuk laporan mutasi persediaan, laporan posisi stok persediaan, laporan penerimaan, laporan pemakaiaan, dan laporan utang persediaan non farmasi.
Faktor-Faktor Yang Mempengaruhi Intensi Mahasiswa Melakukan Whistleblowing Pada Kecurangan Akademik (Studi Pada Mahasiswa Akuntansi Perguruan Tinggi Di Kota Malang) Dewi, Jeihan Nur Kusuma; Prastiwi, Arum
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 3 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.3.174

Abstract

 The concept of Planned Behavior Theory is inextricably linked to predicting a person's intention to behave and take action, but the intention to do whistleblowing is also based on external factors such as demographic factors. This study includes 150 samples, and the data are collected from a survey of accounting department students in Malang City through online questionnaires. The results of the hypothesis testing utilizing multiple linear regression analysis exhibited that attitudes, subjective norms, perceptual behavioral controls, and culture had a positive effect on student whistleblowing intentions, while gender had no effect on student whistleblowing intentions. The implications of this study can be implemented by improving moral and ethical education in tertiary institutions through a curriculum accommodating the influence of norms or culture in lecture activities, or through organizations implementing ethnic diversity in their membership so that students can adopt each other's positive things from many different ethnicities. The results of the research are expected to support the students who aspire to become accountants.   Abstrak Konsep Theory of Planned Behavior berkaitan erat dengan memprediksikan niat seseorang dalam berperilaku dan pengambilan tindakan, namun intensi melakukan whistleblowing juga didasari oleh faktor eksternal seperti faktor demografi. Data penelitian diperoleh dari mahasiswa akuntansi perguruan tinggi di Kota Malang melalui metode survei kuesioner yang disebarkan secara online. Jumlah sampel yang digunakan adalah sebanyak 150. Hasil pengujian hipotesis menggunakan alat uji analisis regresi linier berganda menunjukkan bahwa sikap, norma subjektif, kontrol perilaku persepsi, dan budaya berpengaruh positif terhadap intensi mahasiswa melakukan whistleblowing, sedangkan gender tidak berpengaruh terhadap intensi mahasiswa melakukan whistleblowing. Implikasi dari penelitian ini bisa dilakukan dengan cara meningkatkan pendidikan moral dan etika di perguruan tinggi melalui kurikulum yang mewadahi adanya pengaruh norma atau budaya dalam kegiatan perkuliahan, atau melalui organisasi yang menerapkan keberagaman suku bangsa dalam keanggotaannya, sehingga mahasiswa dapat saling mengadopsi hal positif yang dimiliki oleh berbagai suku yang berbeda. Hasil penelitian diharapkan dapat mendukung profesi mahasiswa yang akan menjadi seorang akuntan di masa depan.
Pendekatan Fraud Pentagon Theory Terhadap Financial Statement Fraud (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bei Periode Tahun 2019-2021) Permadi, Rafifah Adelia Putri; Fachriyah, Nurul
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 4 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.4.175

Abstract

This study aims to examine whether the Fraud Pentagon Theory approach elements represented by financial target, ineffective monitoring, changes in auditors, changes in directors, and the frequent number of CEO’s picture have an effect on the potential for financial statement fraud in banking companies between 2019 and 2021. The samples include 79 data from 30 banking companies listed on the IDX according to predetermined criteria, selected through purposive sampling. Based on the results of multiple linear regression analysis, it is concluded that the ineffective monitoring variable has a negative effect on financial statement fraud while the financial target, changes in auditors, changes in directors, and the frequent number of CEO’s picture have no effect on financial statement fraud.   Abstrak Penelitian ini bertujuan untuk menguji apakah elemen dalam pendekatan Fraud Pentagon Theory yang diproksikan melalui financial target, ineffective monitoring, change in auditor, pergantian direksi, serta frequent number of CEO’s picture memiliki pengaruh terhadap potensi financial statement fraud pada perusahaan perbankan selama periode tahun 2019-2021. Sampel penelitian dipilih dengan menggunakan teknik purposive sampling. Sebanyak 30 perusahaan perbankan yang terdaftar di BEI memenuhi kriteria untuk menjadi sampel penelitian dan sejumlah 79 sampel digunakan untuk analisis lebih lanjut. Secara keseluruhan, berdasarkan hasil analisis regresi linear berganda, disimpulkan bahwa variabel ineffective monitoring berpengaruh negatif terhadap financial statement fraud, sementara variabel financial target, change in auditor, pergantian direksi, serta frequent number of CEO’s picture terbukti tidak berpengaruh terhadap financial statement fraud.
Analisis Pengaruh Audit Delay, Spesialisasi Audit Dan Ukuran Kantor Akuntan Publik Terhadap Kualitas Audit Putri, Yosi Widhia; Fachriyah, Nurul
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.3.176

Abstract

Qualified audit quality is required for the auditee entity's sustainability. This study aims to determine the effect of audit delay, audit specialization and public accounting firm size on audit quality, employing a quantitative method with a causal study approach. The population in this study include non-cyclical sector companies listed on the Indonesia Stock Exchange between 2019 and 2021, from which the samples of 80 companies were selected. The secondary data are collected from the financial reports uploaded on the IDX official website and are analyzed using SPSS software version 25. The results indicate that all three variables including audit delay, audit specialization and public accounting firm size affect audit quality. Abstrak Kualitas audit yang mumpuni diperlukan dalam keberlangsungan entitas auditee. Penelitian ini bertujuan untuk menunjukkan pengaruh audit delay, spesialisasi audit dan ukuran kantor akuntan publik terhadap kualitas audit. Jenis penelitian ini adalah penelitian kuantitatif dengan pendekatan studi kausal. Populasi pada penelitian ini, yaitu perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2019 hingga 2021. Sampel yang dapat digunakan,  yaitu sebanyak 80 perusahaan selama tahun 2019 hingga 2021. Data bersumber dari data sekunder, yaitu laporan keuangan yang diunggah pada laman website Bursa Efek Indonesia. Data yang telah diperoleh diolah menggunakan software SPSS versi 25. Hasil penelitian menunjukkan bahwa dari ketiga variabel yang diteliti, seluruh variabel yaitu audit delay, spesialisasi audit dan ukuran kantor akuntan publik berpengaruh terhadap kualitas audit.
PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN, DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Industri Pariwisata dan Rekreasi Yang Terdaftar di BEI Tahun 2020-2021) Rosali, Tiara Paramitalynia; Fachriyah, Nurul
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 1 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.1.177

Abstract

This study aims to examine the effect of financial distress, profitability, solvability, firm size, and auditor reputation on the audit report lag of Tourism and Recreation industry companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2021 observation period. The samples include 60 data according to the criteria from 30 companies, selected through purposive sampling. The data of financial statements are analyzed quantitatively by multiple linear regression utilizing SPSS 25 software. The results of this study exhibit that financial distress has a positive effect on audit report lag; profitability has a negative effect on audit report lag; and solvability, firm size, and auditor reputation have no effect on audit report lag.
TAFSIR HERMENEUTIKA INTENSIONALISME DALAM PENERAPAN APLIKASI ATLAS Sihotang, Ruth Jenny; Mulawarman, Aji Dedi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 1 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.1.180

Abstract

This study aims to determine the meaning of using the Audit Tools and Archives System (ATLAS) application as a financial statement auditing tool, involving Intentional hermeneutics to analyze findings based on historical context, the cultural context in the correlated and explored "text" from which the interpreter tries to interpret the meaning of respective utterances and the language used by the informer utilizing the ATLAS application. Informants in this study include the Managers and Auditor Staff of Thoufan and Rosyid Public Accountants and Partners (Partners) of Achsin Handoko Tomo Public Accounting Firm. The results exhibit that ATLAS presents a complex mapping. The brainchild of ATLAS due to the audit failure cases in Indonesia resulting from a lack of risk assessment/detection in audits has made the Public Accounting Firm implement the ATLAS application. As such, the complexity of the application makes it difficult to implement asthe staffing culture at the Public Accounting Firm causing an imbalance between workload and audit fees for implementing the application.
PENGARUH TATA KELOLA PERUSAHAAN DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2016-2022) Nugraha, Ilham Ramadhan; Prastiwi, Arum
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 1 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.1.181

Abstract

This study aims to examine the effect of good corporate governance and intellectual capital on the company value of state-owned enterprises listed on the Indonesia Stock Exchange (IDX) between 2016 and 2022, involving secondary data obtained from the websites of IDX and respective companies. The samples in this study include 10 companies selected through the purposive sampling method and analyzed by multiple linear regression using the SPSS version 25 software. The dimension of good corporate governance is represented by the independent board of commissioners and the audit committee, and the intellectual capital dimension is represented by Value Added Intellectual Coefficient (VAIC). The results of the analysis exhibit that the audit committee and intellectual capital have a positive effect on company value, implying that a higher number of audit committees and intellectual capital value is capable of increasing company value. Whilst, the board of independent commissioners has a negative effect on company value, meaning that the higher proportion of independent commissioners is unable to improve company value.
PENGARUH INSENTIF PAJAK DAN DIGITALISASI PELAYANAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KPP PRATAMA KEDIRI Aditya Wahyu Jatmika; Puspita, Ayu Fury
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 1 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.1.182

Abstract

The declining tax ratio indicates decreased taxpayer compliance in Indonesia especially in 2019 and 2020, including that in KPP Pratama Kediri where the number of taxpayers has increased. As such, to increase taxpayer compliance, in response to taxpayer dissatisfaction, the government improve the service through tax service digitalization, and tax incentives during the Covid-19 pandemic. This study aims to determine and analyze the effect of tax incentives and tax service digitalization on corporate taxpayer compliance of KPP Pratama Kediri. This study employs a quantitative method with hypothesis testing, and the data are collected through questionnaires. The samples include 349 respondents of corporate taxpayers registered in KPP Pratama Kediri selected through the purposive sampling method. The results of this study indicated that tax incentives and tax service digitalization had a positive and significant effect on corporate taxpayer compliance.
Minat Penggunaan E-Commerce Oleh Pelaku Umkm Dalam Perspektif Technology Acceptance Model (Tam) Oktaviana, Reza; Pusposari, Devy
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.3.183

Abstract

This study aims to determine how perceived ease of use, perceived usefulness, and computer self-efficacy affect the MSME entrepreneur's intention to use E-Commerce platforms, utilizing the theory of Technology Acceptance Model (TAM). The samples include 72 MSMEs that use E-Commerce platforms in the Riau Islands Province, and the data are analyzed by the Partial Least Square Structural Equation Modelling (PLS-SEM) utilizing the SmartPLS 3.2.9 software. The results of the study exhibit that perceived ease of use, perceived usefulness, and computer self-efficacy have a positive effect on the MSME entrepreneur's intention to use E-Commerce platforms. The results of this study can be of beneficial consideration for local governments and E-Commerce providers in developing proper strategies to improve the intention of MSME entrepreneurs to use E-Commerce platforms. Abstrak Tujuan dilakukannya penelitian ini adalah untuk melihat bagaimana persepsi kemudahan penggunaan, persepsi manfaat, dan computer self-efficacy mempengaruhi minat pelaku UMKM untuk menggunakan E-Commerce. Teori yang digunakan adalah Techology Acceptance Model (TAM). Sampel yang digunakan adalah 72 UMKM di Provinsi Kepulauan Riau yang menggunakan E-Commerce. Data yang terkumpul dianalisis menggunakan metode Partial Least Square Structural Equation Modelling (PLS-SEM) melalui aplikasi SmartPLS 3.2.9. Hasil yang diperoleh membuktikan bahwa seluruh faktor yang diuji baik persepsi kemudahan penggunaan, persepsi manfaat, maupun computer self-efficacy mempengaruhi minat penggunaan E-Commerce oleh pelaku UMKM secara positif. Hasil penelitian ini dapat digunakan oleh pemerintah setempat maupun perusahaan-perusahaan penyedia layanan E-Commerce sebagai bahan pertimbangan untuk menyusun strategi yang tepat guna meningkatkan minat penggunaan E-Commerce oleh pelaku UMKM.
ANALISIS SISTEM PENGENDALIAN INTERNAL PENGGAJIAN KARYAWAN KANTOR AKUNTAN PUBLIK GRANT THORNTON INDONESIA Saragih, Poetry Nathasya; Firmanto, Yuki
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 1 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.1.186

Abstract

This study aims to determine and analyze the implementation of the payroll internal control system of Grant Thornton Indonesia Public Accounting Firm based on COSO (Committee of Sponsoring Organizations of the Treadway Commission). This study employs a descriptive qualitative method, and the data are collected from interviews, observation, and documentation. The results of the research analysis exhibit that the internal control system for such components as risk assessment, control activities, and information and communication has been effectively implemented, yet this is not the case for such components as the control environment and monitoring activities

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