Articles
<![CDATA[Whistleblowing Intention in Accounting Students with Locus of Control as a Moderating Variable ]]>
<![CDATA[Suhartini, Dwi]]>;
<![CDATA[Azmiyanti, Rizdina]]>;
<![CDATA[Putri, Sofie Yunida]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 3 (2022): December 2022 - March 2023 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v25i3.3257
<![CDATA[Academic fraud committed by accounting students is an important phenomenon to study. This study aims to examine the effect of professional commitment and achiavellian attitudes on whistleblowing intention with locus of control as a moderating variable. This study uses a quantitative approach. The subjects of the analysis are accounting students at state universities in Surabaya. Sampling is carried out using a non-probability sampling technique with quota sampling. Data collection is carried out using a mail survey via Google Forms. The collected data that can be processed are two hundred questionnaires. The analysis technique uses WarpPLS 8.0. The results of this study show that professional commitment has an effect on whistleblowing intention; Machiavellian attitude has an effect on whistleblowing intention; and locus of control is unable to moderate the effect of professional commitment and Machiavellian attitude on whistleblowing intention. The results prove that accounting students at state universities in Surabaya have high professional commitment and Machiavellian attitude in fighting academic fraud, even though this Machiavellian attitude is actually a negative attitude.]]>
<![CDATA[University Social Responsibilities-Based Green Accounting: Implementation of Green Universities ]]>
<![CDATA[Suhartini, Dwi]]>;
<![CDATA[Widoretno, Astrini Aning]]>;
<![CDATA[Azmiyanti, Rizdina]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 3 (2023): December 2023 - March 2024 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v26i3.3428
<![CDATA[The research aims to examine the differences in the implementation of green accounting based on University Social Responsibilities (USR) at the Sepuluh Nopember Institute of Technology (ITS) and Brawijaya University (UB). The data analysis method uses a different test approach with a sample size of 150 respondents from the academic community. The data collection method uses a mail survey with Google Forms. The research results prove no difference in implementing environmental awareness, environmental involvement, environmental reporting, environmental audit, and university social responsibility at ITS and UB. UB initiated the green campus concept and ITS with the eco campus concept. However, there are no audit reports related to green accounting at either campus. The contribution of this research will lead to policies for drafting environmental audit report regulations because campuses also produce waste from the impact of their activities. This regulation can strengthen sustainable practices on campus environments in Indonesia and ensure a sustainable environmental legacy for future generations.]]>
<![CDATA[Financial Management and Investment Management For Shipping School Cadets ]]>
<![CDATA[Sukiswo, Helmy]]>;
<![CDATA[Widodo, Ulfa Puspa]]>;
<![CDATA[Azmiyanti, Rizdina]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Akademisi Vol. 3 No. 1 (2024) ]]>
Publisher : <![CDATA[Jurnal Pengabdian Masyarakat Akademisi ]]>
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DOI: 10.54099/jpma.v3i1.866
<![CDATA[Financial management and investment management are very important aspects in the life of shipping school cadets who aim to become professionals in the maritime industry. This article discusses dedication efforts aimed at providing them with a practical understanding of wise financial management and smart investment management. Through a practical approach and relevant case studies, this article seeks to equip them with strong financial skills to plan for a financially stable future, while encouraging awareness of the importance of financial education among shipping schools and other maritime educational institutions.]]>
<![CDATA[Knowledge of Financial Instruments and Financial Management for Sailing School Cadets ]]>
<![CDATA[Widodo, Ulfa Puspa Wanti]]>;
<![CDATA[Sukiswo, Wahyu Helmy Dimayanti]]>;
<![CDATA[Azmiyanti, Rizdina]]>;
<![CDATA[Mahmud, Amir]]>;
<![CDATA[Saputra, Nanda Wahyu]]>
<![CDATA[ Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023 ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/nstp.2024.4170
<![CDATA[Indonesia, as the largest maritime country in the world, is currently racing to increase maritime transportation capacity, thereby creating quite a lot of job opportunities in the shipping sector. The seafaring profession with fantastic salaries attracts people who want their financial levels to be guaranteed. Problems often faced by seafarers include high levels of consumerism and a high lifestyle which can cause seafarers to experience poverty at the end of their productive years. This research aims to determine the extent of cadets' understanding of financial instruments and financial management, as well as to provide them with awareness of the importance of financial management. The dimensions used are financial literacy, financial attitudes, and financial management. This research used a sample of 33 cadets at the Bhakti Samudera Surabaya Shipping Vocational School and the data was analyzed using a descriptive qualitative approach. The research results concluded that the cadets had good financial literacy, were able to make planned financial decisions, and had sufficient financial management skills. Cadets have an awareness of financial planning and management, including in the form of investments in fixed assets and savings funds. Cadets can record their income and expenses so that financial management can be carried out optimally.]]>
<![CDATA[ANALISIS PROSEDUR AUDIT KAS DAN SETARA KAS PADA PT ABC OLEH KAP BUNTARAN & LISAWATI ]]>
<![CDATA[Pramesti, Sri Dilla]]>;
<![CDATA[Azmiyanti, Rizdina]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v5i1.475
<![CDATA[Audit of cash and cash equivalents is a procedure used to examine the fairness of the presentation of cash and cash equivalents balances in the company's financial statements. This study aims to determine whether the audit procedures carried out by KAP Buntaran & Lisawati at PT ABC are in accordance with generally accepted standard audit procedures for cash and cash equivalents. The research method used is descriptive qualitative research method by presenting conclusions or results from the data collected based on a theoretical concept. The results showed the procedures carried out by KAP Buntaran & Lisawati auditors during the examination of cash and cash equivalents at PT ABC. The conclusion of this study is that the inspection procedures for cash and cash equivalents carried out by KAP Buntaran & Lisawati auditors are in accordance with generally accepted procedural standards, so that auditors are expected to be able to detect material misstatements during the audit of PT ABC]]>
<![CDATA[Ethical Dilemmas: Unveiling Accounting Students' Whistleblowing Intentions in Indonesian University ]]>
<![CDATA[Suhartini, Dwi]]>;
<![CDATA[Putri, Sofie Yunida]]>;
<![CDATA[Azmiyanti, Rizdina]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v7i3.38085
<![CDATA[Objective This study examines the impact of professional commitment and Machiavellian traits on whistleblowing intentions among accounting students in A-accredited universities in Surabaya, Indonesia.Design/methodology Using non-probability quota sampling, 150 questionnaires were collected through Google Forms. Data analysis employed multiple linear regression and independent sample t-tests.Results Results show that professional commitment and Machiavellian traits significantly influence students whistleblowing intentions. No significant differences between public and private university students regarding these factors were found. The study reveals high levels of professional commitment and Machiavellian traits among accounting students, emphasizing the need for business ethics education to promote integrity in the accounting profession. Universities should implement strategies to control Machiavellian traits through incentives and punishments for addressing campus fraud. The research highlights the importance of ethics education in strengthening resolve against corruption and ethical violations in accounting.Research limitations/implications Limitations include potential variations in reporting intentions upon entering the workforce due to factors like reporting costs and employment opportunities.NoveltyThe studys conclusions relate only to new graduates, and non-probability sampling means results cannot be generalized to all situations or applied to individuals with substantial work experience.]]>
<![CDATA[Penerapan Prosedur Stock Opname Persediaan Perusahaan Dagang oleh KAP Buntaran dan Lisawati ]]>
<![CDATA[Manullang, Stephanie Melizcha]]>;
<![CDATA[Azmiyanti, Rizdina]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 4 No 2 (2024): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - September 2024 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang ]]>
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DOI: 10.36908/jimpa.v4i2.423
<![CDATA[Stock opname merupakan salah satu prosedur yang dilakukan untuk mengaudit akun persediaan, dengan melakukan stock opname tim audit akan mengetahui keakuratan pencatatan jenis dan jumlah persediaan yang dimiliki oleh perusahaan. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penerapan prosedur stock opname yang dilakukan auditor KAP Buntaran dan Lisawati terhadap persediaan perusahaan dagang dan kesesuaiannya dengan standar prosedur yang berlaku. Metode penelitian yang digunakan adalah metode kualitatif yang datanya didapat dari hasil observasi dan wawancara yang dilakukan, serta dokumentasi yang diperoleh. Hasil penelitian ini menunjukkan bahwa prosedur stock opname yang dilakukan terhadap persediaan perusahaan dagang sudah berjalan dengan baik dan sudah sesuai dengan standar pedoman yang berlaku sehingga auditor dapat melakukan pemeriksaan secara efektif dan memastikan keakuratan data persediaan perusahaan.]]>
<![CDATA[Analisa Perwujudan PSAP No.7 Akuntansi Aset Tetap pada PTN X Kota Surabaya ]]>
<![CDATA[Ramadhani, Sabina Fitri]]>;
<![CDATA[Azmiyanti, Rizdina]]>
<![CDATA[ AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
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DOI: 10.37481/jmeb.v5i1.1087
<![CDATA[The aim of this study is to evaluate the implementation of PSAP No.7 regarding the accounting treatment of fixed assets at PTN.X Surabaya. This research applies qualitative techniques, where interviews are carried out and inventory reports are carried out. The research output shows that the measurement and recognition of fixed assets at PTN.X is in line with PSAP No.07. This can be seen from the fixed assets owned by PTN.X, such as land, tools and machines, which have a useful life of 12 months. The costs of acquiring assets at PTN.X can be calculated reliably and supported by authentic evidence that the buildings and structures are the official property of PTN.X through a descriptive approach.]]>
<![CDATA[Evaluasi Prosedur Audit atas Persediaan Obat-Obatan pada Rumah Sakit X Oleh Kantor Akuntan Publik ZYX ]]>
<![CDATA[Azmiyanti, Rizdina]]>;
<![CDATA[Putra, Nieto]]>
<![CDATA[ JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 10 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM) ]]>
Publisher : <![CDATA[CV. KAMPUS AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jiem.v2i10.2589
<![CDATA[Inventory of medicines in hospitals is an important and significant asset. The inventory of medicines must be adjusted to meet the substantial treatment needs of the hospital, as inadequate pharmacy efficiency can prevent healthcare services in the hospital. The inventory of medicines in hospitals hold significant importance as it impacts the quality of service delivery. Therefore, auditors perform inventory audit procedures to verify that the inventory reported in the financial statements is consistent and accurate with the actual conditions in the field. The purpose of this research is to evaluate the performance of auditors in auditing financial statements, especially focusing on inventory accounts. The method used is a qualitative descriptive method with primary data sources from interviews with auditors at the Public Accounting Firm (KAP). Advices for auditors at KAP ZYX are improving their skills and knowledge regarding the audit process or the latest regulations through training and experience that can increase their insight.]]>
<![CDATA[Analisis Implementasi Pengendalian Internal terhadap Pengelolaan Kas Pada UMKM Teko Teh ]]>
<![CDATA[Rista, Raharka Prismadifa]]>;
<![CDATA[Azmiyanti, Rizdina]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
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DOI: 10.29103/jak.v13i1.17816
<![CDATA[The purpose of this study was to determine the internal control of cash management at UMKM Teko Teh. This research method used is qualitative research with data collection techniques using interviews, observations, and documentation of primary and secondary data. The results showed that UMKM Teko Teh has had adequate management of cash receipts and disbursements, but there are still shortcomings because there is no separation of the sales function from cash receipts and there is no financial recording with good journaling. The internal controls applied are still general and quite consistent, it's just that there are risks from employee negligence and recording financial statements that are not in accordance with theory. The solution that can be applied is to develop a more optimal digitization method by adding the Qris payment method and be balanced with financial literacy by the owner.]]>
