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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Akuntansi & Auditing Indonesia Jurnal Akuntansi dan Bisnis Proceeding of Conference on Islamic Management, Accounting, and Economics Proceeding of National Conference on Accounting & Finance Rahmatan Lil’alamin Journal of Community Services (RLA)
Dewi, Herlina Rahmawati
Program Studi Akuntasi, Fakultas Ekonomi, Universitas Islam Indonesia
Humanities Economics, Econometrics & Finance Social Sciences Other

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STUDENT'S ETHICAL JUDGMENT TOWARDS ACCOUNTING FRAUD: DOES FORENSIC ACCOUNTING COURSE MATTER? Dewi, Herlina Rahmawati; Mahmudi, Mahmudi; Sekardevi, Arienda Sausan
Nominal: Barometer Riset Akuntansi dan Manajemen Vol 10, No 2 (2021): Nominal September 2021
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v10i2.38878

Abstract

Abstrak: Penilaian Etis Mahasiswa Terhadap Kecurangan Akuntansi. Penelitian ini bertujuan untuk mengetahui pengaruh mata kuliah akuntansi (audit) forensik, status sosial ekonomi, kinerja akademik, dan jenis kelamin pada penilaian etis mahasiswa tentang kecurangan akuntansi. Populasi penelitian ini adalah seluruh mahasiswa akuntansi aktif angkatan tahun 2014-2016 di Fakultas Bisnis dan Ekonomi Universitas Islam Indonesia. Penelitian ini menggunakan data dari sampel sebanyak 120 responden yang dikumpulkan menggunakan metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Studi ini menemukan bahwa mata kuliah akuntansi forensik (audit), status sosial ekonomi, dan kinerja akademik memiliki pengaruh positif dan signifikan terhadap penilaian etis mahasiswa tentang kecurangan akuntansi. Sebaliknya, jenis kelamin tidak mempengaruhi penilaian etis mahasiswa tentang kecurangan akuntansi. Hasil penelitian ini memberikan pencerahan bahwa mata kuliah akuntansi forensik memiliki peran yang sangat penting dalam memperbaiki pertimbangan etis mahasiswa terhadap kecurangan akuntansi. Selain itu, mahasiswa dengan kemampuan akademik yang tinggi dan tingat sosial ekonomi yang tinggi cenderung memiliki pertimbangan etika yang lebih baik. Hal ini menunjukkan bahwa kemampuan bernalar yang baik dan rasional serta kecukupan ekonomi dapat menurunkan kecurangan akuntansi. Kata kunci: mata kuliah akuntansi forensik, status sosial ekonomi, kinerja akademis, jenis kelamin, penilaian etis, kecurangan akuntansi Abstract: Student's Ethical Judgment Towards Accounting Fraud. This study aims to determine whether forensic accounting (audit) courses, socioeconomic status, academic performance, and gender affect students' ethical judgments concerning accounting frauds. This study's population was all active accounting students from 2014-2016 at the Faculty of Business and Economics, Universitas Islam Indonesia. This study uses the purposive sampling method and collects the data from 120 respondents. The data analysis technique used in this study is multiple linear regression analysis. This study found that forensic accounting (audit) courses, socioeconomic status, and academic performance positively and significantly influence students' ethical judgments concerning accounting fraud. In contrast, gender did not affect the students' ethical judgments concerning accounting frauds. The results of this study provide insight that forensic accounting course have a very crucial role in improving students' ethical judgment against accounting fraud. In addition, students with high academic abilities and high socioeconomic levels tend to have better ethical judgments. This means that good and rational reasoning ability and economic adequacy can reduce accounting fraud. Keywords: forensic accounting course, socioeconomic status, academic performance, gender, ethical judgment, accounting fraud
Faktor-Faktor yang Mempengaruhi Penilaian Auditor Eksternal atas Risiko Kecurangan Rizki Endraningtyas; Herlina Rahmawati Dewi
Jurnal Akuntansi dan Bisnis Vol 17, No 2 (2017)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1739.488 KB) | DOI: 10.20961/jab.v17i2.248

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh skeptisme profesional terhadap penilaian auditor eksternal atas risiko kecurangan (2) Pengaruh independensi terhadap penilaian auditor eksternal atas risiko kecurangan (3) Pengaruh narsisme klien terhadap penilaian auditor eksternal atas risiko kecurangan (4) Pengaruh tekanan waktu terhadap penilaian auditor eksternal atas risiko kecurangan. Penelitian ini dilakukan dengan metode survey dengan kuesioner kepada auditor yang bekerja di certified public accountant (CPA) di Semarang dan Yogyakarta. Total responden penelitian ini sebanyak 48 auditor. Alat statistik yang digunakan untuk menguji hipotesis adalah regresi berganda dengan bantuan software smartPLS 3.0. Hasil penelitian ini menunjukkan bahwa variabel skeptisme profesional dan tekanan waktu memiliki pengaruh yang signifikan terhadap penilaian auditor eksternal atas risiko kecurangan, sedangkan variabel narsisme klien dan independensi tidak berpengaruh signifikan terhadap penialaian auditor eksternal atas risiko kecuranganThis study aims to determine: (1) Effect of skepticism professional on the external auditor's assessment of the risk of fraud (2) The effect of the independence on the external auditor's assessment of the risk of fraud (3) Effect of narcissism client on the external auditor's assessment of the risk of fraud (4) The effect of time pressure on the external auditor's assessment of the risk of fraud This research was conducted by survey method with questionnaires to auditors who work in Certified Public Accountant (CPA) contained in Semarang and Yogyakarta. Total respondents of this study amounted to 48 auditors. The statistical tool used to test the hypothesis is to use multiple regression with the help of software SmartPLS 3.0. Results from this study showed that professional skepticism variables and the time pressure has a significant influence on the external auditor's assessment of the risk of fraud, while variable narcissism client and independence did not significantly affect the external auditors on the assessment of risk of fraud.
An analysis on fraud tendency of village government officials Herlina Rahmawati Dewi; Mahmudi Mahmudi; Rafiq Maulana
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 1 (2021)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol25.iss1.art4

Abstract

This research aims to analyze the influence of information asymmetry, religiosity, organizational culture, and regulatory enforcement toward fraud tendency of village government officials. This study employed a survey approach as the method to obtain data. Regression analysis was used to test the proposed hypotheses. From seventy-one respondents working as village government administrators in thirty-five villages in Magetan Regency, East Java Province, this study has found that information asymmetry, religiosity, organizational culture, and regulatory enforcement significantly affect the village government officials’ tendency to commit fraud.
Effect of Islamic social reporting: A comparative study between Indonesia and Malaysia Herlina Rahmawati Dewi; Ayu Nailil Kiromah
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 2, 2019
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

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Abstract

This research aims to find out: (1) The Effect of Islamic social reporting on financial performance, (2) The Effect of Islamic social reporting on the company value, and (3) Differences in disclosure of Islamic Social Reporting in Indonesia and Malaysia. The population in this research are companies listed in Indonesia Sharia Stock Index (ISSI) and Islamic stocks in Malaysia, Suruhanja Sekuriti, during the period 2014-2017. The samples of companies were determined using purposive sampling technique. The research samples in Indonesia were 50 companies with 400 observations. While in Malaysia the research samples were 50 companies with 700 observations. Data analysis used robust regression analysis. The research results indicate that (1) There are differences in the disclosure of Islamic Social Reporting between Indonesia and Malaysia. (2) Islamic social reporting has a significant positive effect on financial performance. (3) Islamic social reporting has a significant effect on company value.
Modal intelektual dan nilai perusahaan pada industri jasa dan pertambangan di Indonesia Herlina Rahmawati Dewi; Liska Mutiara Chandra Dewi
Proceeding of National Conference on Accounting & Finance Volume 2, 2020
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Intangible assets become very important for companies in the knowledge-based business era because the value of the company is very dependent on these assets. However, not many studies about intellectual capital have measured relational capital (MVAIC method). The objectives of this study are to find out: (1) The effect of intellectual capital on company value (2) The differences in the effect of intellectual capital when it is measured using VAIC or MVAIC method on company value. The population in this study are service companies and mining companies that are consistently listed on the Stock Exchange during the period 2013-2017. Data analysis used simple linear regression analysis. The results of this study indicate that (1) There is no positive influence between intellectual capital on company value. (2) There is no difference in the effect of intellectual capital when it is measured by VAIC or MVAIC method on company value. Even though this study has not provided the expected results, the results of this study are very important for companies to give more attention in relational capital as a part of knowledge management.
Edukasi Pemanfaatan Aplikasi Instagram dan Shopee untuk Pemasaran Produk Olahan Salak Anis Al Rosjidi; Maulidyati Asiyah; Ahada Nurfauziya; Reny Lia Riantika; Kinanthi Putri Ardiami; Herlina Rahmawati Dewi; Muamar Nur Kholid; Fathmy Azizah
Rahmatan Lil 'Alamin Journal of Community Services Volume 1 Issue 1, 2021
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol1.iss1.art6

Abstract

Pandemi Covid-19 yang terjadi di Indonesia telah memukul banyak pelaku Usaha Mikro, Kecil, dan Menengah di Indonesia. Salah satu kelompok pelaku UMKM yang mengalami penurunan omzet adalah petani salak di wilayah Kecamatan Srumbung, Kabupaten Magelang. Para petani salak yang semula memasarkan produknya dengan cara mendistribusikan ke toko-toko di daerah tujuan wisata mengalami penurunan omzet yang signifikan. Oleh karena itu, para petani salak harus mencoba alternatif pemasaran lain melalui pemasaran digital untuk memasarkan produk-produknya. Beberapa aplikasi yang dapat digunakan untuk memasarkan produk secara digital adalah Instagram dan Shopee. Edukasi pemanfaatan aplikasi Instagram dan Shopee dilakukan dalam bentuk workshop yang berlangsung selama satu hari penuh. Workshop membahas penggunaan aplikasi Instagram dan Shopee untuk memasarkan produk olahan salak. Pada akhir workshop, para peserta telah memiliki akun Instagram dan akun Shopee yang dapat digunakan untuk memasarkan produk-produk olahan salak yang dimiliki.
Edukasi Pemanfaatan Aplikasi Pesan Singkat untuk Meningkatkan Omzet Petani Salak Selama Covid-19 Muamar Nur Kholid; Kinanthi Putri Ardiami; Herlina Rahmawati Dewi; Ahada Nurfauziya; Reny Lia Riantika; Anis Al Rosjidi; Maulidyati Aisyah
Rahmatan Lil 'Alamin Journal of Community Services Volume 1 Issue 2, 2021
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol1.iss2.art6

Abstract

Pandemi Covid-19 di Indonesia telah memberikan dampak negatif terhadap sektor Ekonomi, utamanya bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Penggunaan teknologi informasi dan internet menjadi solusi untuk dapat menigkatkan omzet usaha bagi pelaku UMKM di Indonesia selama pandemi Covid-19. Namun, demikian, belum semua pelaku UMKM mampu memanfaatkan teknologi informasi dan internet untuk media pemasaran dan transaksi, salah satunya adalah kelompok petani salah di Srumbung Magelang. Edukasi pemanfaatan teknologi informasi dan internet, seperti aplikasi pesan singkat Whatsapp Business dan aplikasi editing foto Canva, diharapkan dapat membantu petani salak untuk tetap dapat memasarkan dan menjual berbagai produk di tengah pandemi Covid-19. Edukasi pemanfaatan Whatsapp Business dan Canva dilakukan dalam bentuk workshop yang diselenggarakan dalam satu hari. Workshop dilakukan dengan materi pengenalan dan praktik penggunaan Whatsapp Business dan Canva. Diakhir Workshop beberapa petani salak di Srumbung Magelang telah berhasil memiliki Whataspp Business dan dapat menggunakan Canva untuk editing foto produk mereka.
Co-Authors Anis Al Rosjidi Ayu Nailil Kiromah Fathmy Azizah Holyness Nurdin Singadimedja Kinanthi Putri Ardiami Liska Mutiara Chandra Dewi Mahmudi Mahmudi Maulidyati Aisyah Maulidyati Asiyah Muamar Nur Kholid, Muamar Nur Nurfauziya, Ahada Rafiq Maulana Reny Lia Riantika Rizki Endraningtyas Sekardevi, Arienda Sausan