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Kepribadian Machiavellianism pada Aspek Perilaku Auditor Yusar Sagara; Nur Atikah
Jurnal Kajian Akuntansi Vol 5, No 1 (2021): JUNI 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i1.3521

AbstractThe historical development of audit practices is inseparable from various cases of ethical violations and deviations from audit standards. This behavior is explained as a dysfunction behavior that is closely related to today's modern human profession. This study discusses how machiavellian tendencies in a person are very closely related to behavioral dysfunction in the auditor and how spiritual concepts in the workplace become a solution in preventing and minimizing these attitudes and behaviors. The study was conducted on 115 auditors in the Jakarta public accounting firm through a survey. The data analysis method used is quantitative data analysis with Structural Equation Modeling (SEM) approach assisted by the LISREL 8.80 program. Data processing results show that workplace spirituality has a significant negative effect on audit dysfunction behavior through machiavellian nature, but does not have a negative and significant effect directly on dysfunction behavior.Keywords: Attribution theory; Audit dysfunction behavior; Machiavellian tendencies; Workplace spirituality.Abstrak Sejarah perkembangan praktik audit tidak terlepas dari berbagai kasus pelanggaran etika dan penyimpangan atas standar audit. Perilaku tersebut dijelaskan sebagai perilaku disfungsi yang erat kaitannya dengan profesi manusia modern saat ini. Penelitian ini membahas bagaimana kecenderungan machiavellian dalam diri seseorang sangat erat kaitannya dengan perilaku disfungsi dalam diri auditor dan bagaimana konsep spiritual di tempat kerja menjadi solusi dalam mencegah dan meminimalisir sikap dan perilaku tersebut timbul. Penelitian dilakukan kepada 115 auditor di kantor akuntan publik DKI Jakarta melalui survei. Metode analisis data yang digunakan yakni analisis data kuantitatif dengan pendekatan Structural Equation Modeling (SEM) berbantuan program LISREL 8.80. Hasil pengolahan data menunjukkan bahwa workplace spirituality berpengaruh negatif secara signifikan terhadap perilaku disfungsi audit melalui sifat machiavellian, tetapi tidak berpengaruh negatif dan signifikan secara langsung terhadap perilaku disfungsi.Kata kunci: Teori atribusi; Perilaku disfungsi audit; Sifat machiavellian; Workplace spirituality.

Interpersonal Skill-based Audit Team Brainstorming: Solution for Fraud Detection Yusar Sagara; Putri Puspa Alkotdriyah
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The auditor should ensure the freedom of financial statements from material misstatements due to error or fraud. Brainstorming refers to a group discussion that facilitates the auditor's communication in finding solutions to a problem or discussion related to a specific problem by generating ideas. Good Interpersonal Skills are used as a supporting basis for carrying out these procedures. This study explains how Brainstorming helps Fraud Detection and how auditors use interpersonal Skills as a basis for supporting Fraud Detection through Brainstorming. This study was conducted using a survey questionnaire distributed to 181 auditors working for accounting firms in DKI Jakarta using a purposive sampling method. A structural equation model using Lisrel 8.80 program was used to analyze the data. The results showed that Interpersonal Skills had a significant positive effect on Fraud Detection through Audit Team Brainstorming. The results showed that Interpersonal Skills had a significant positive effect on Fraud Detection through Audit Team Brainstorming. This research is expected to provide information that auditors must have good Interpersonal Skills in supporting their careers and strengthening relationships with teammates. Even though there is an inherent risk, the implementation of the Audit Team Brainstorming strongly supports the Fraud Detection carried out by the auditor by conducting discussions related to the factors and forms of fraud and identifying appropriate audit procedures and methods for the audit process.

Efektivitas Peran Auditor Internal di UIN Syarif Hidayatullah Jakarta yang Ditunjukkan Oleh PP No. 60 Tahun 2008: “Sistem Pengendalian Intern Pemerintah (SPIP)” Yusar Sagara
Esensi: Jurnal Bisnis dan Manajemen vol. 5, No. 1, April 2015
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v5i1.2336

The effectiveness of the Internal Auditor's role in UIN Syarif Hidayatullah Jakarta Shown By Regulation No. 60 of 2008: "Government Internal Control System (SPIP)". This study aims to determine the factors that can create conditions for a good university governance focus more factors that analyzed the role of internal auditors in UIN Syarif Hidayatullah Jakarta. This research was conducted with descriptive method, using research data sources such as government regulation, Regulation, Regulation of the Inspector General, the Statute of UIN Syarif Hidayatullah Jakarta and Regulations Rector. Data collected later dideskriptifkan, analyzed logically, systematic, and consistent with the research paper more detailed and in-depth. Therefore in view of the explanatory data, this research study is referred to as the analytical descriptive. The main finding of this study is that the regulations governing the Internal Control Unit (SPI), especially concerning the role, functions, duties, powers and responsibilities and organizational support is adequate. The findings of the examiner's next is the terminology used by SPI at UIN Syarif Hidayatullah Jakarta is right. Competence of personnel seen backdrop of education is appropriate. Limitations of this study is factor analyzed only on the role of auditors. The author suggests the existence of such advanced research is to expand the knowledge management factors.DOI: 10.15408/ess.v5i1.2336

PENGARUH GOOD CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN DAN REGULASI PEMERINTAH TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Wandayani Nurfadilah; Yusar Sagara
Akuntabilitas Vol 8, No 1 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This objective of this study is to examine the good corporate governance,characteristics company and government regulations on the disclosure of corporate socialresponsibility on companies listed in the Indonesia Stock Exchange Period from 2010 to 2014.This study uses secondary data, annual reports obtained from www.idx.com and thecompany's website period 2010-2014. The sampling method of sample selection samplingcluster. The analytical method used is multiple regression analysis which consists of classicalassumption (normality test, multicollinearity, heteroscedasticity test and autocorrelationtest) and test hypotheses (coefficient of determination, t test, F test). The results thatsignificantly influence the audit committee disclosure of CSR while managerial ownership,board size, profitability, liquidity, company profiles and government regulation has no effecton the disclosure of CSR. F Test results showed that the simultaneous effect of independentvariables on the dependent variable.DOI: 10.15408/akt.v8i1.2763

Studi Fenomenologis Tentang Implementasi Tata Kelola Perguruan Tinggi Badan Hukum di Indonesia Yusar Sagara; Santi Yustini
Akuntabilitas Vol 12, No 2 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study examines the laws and regulations that form the legal basis of governance of state universities and their implications for academic and non-academic autonomy. The purpose of this study is to find answers to policies and practices of academic and non-academic governance and find alternative support of university management concepts and practices from the study of laws and regulations on higher education and legislation on state finance. Data analysis is using qualitative by studying the ideal concept (according to regulation, observation and documentation). The results of this study conclude that the governance of state universities in the context of academic autonomy is still too dominated by the government. In non-academic autonomy is also not yet fully implemented such as organizational structure, staffing, finance, and international cooperation.

The Effect Of Profitability, Value, Size and Managerial Discretion On Disclourse Of Stock Return Santi Yustini; Yusar Sagara; Anis Saputri
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The objective of this study is to examine the effect of profitability that proxied by return on net operating assets and total asset turnover. Valuation is proxied by the price to book value. Size is proxied by total assets and Managerial Discretion is proxied by CEO Tenure. The analytical method used in this study is regression of bunches. The samples of this study are listed companies in property, real estate, and building construction that actively trading between 2013 until 2015 in Indonesia Stock Exchange.The results of this study indicate that the variable return on net operating assets, price to book value, size has a positive influence on the disclosure of stock return, while the total asset turnover and CEO tenure has no effect on the disclosure of stock return.

Profesionalisme Internal Auditor Dan Intensi Melakukan Whistleblowing Yusar Sagara
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 2 No 1 (2013)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v2i1.127

The purpose of this study was to determine the influence of the internal auditor's professionalism to make whistle-blowing intentions. The values in the study are examined by multiple-regression. The results of these study indicate: (1) professionalism-dimensional internal auditor of community affiliation negatively influence whistle-blowing intentions; (2) professionalism internal auditors dimensions of social obligations negatively influence whistle-blowing intentions; (3) professionalism dimension of internal auditor dedication towards work negatively influence the conduct of whistle-blowing intentions; (4) professionalism internal auditors confidence in the rule itself or the community negatively influence whistle-blowing intentions; and (5) professionalism demands dimension of internal auditors to be independent positive influence on the intention of whistle-blowing.

Continuous monitoring and continuous auditing implementation in Indonesian Higher Education Yusar Sagara; Faisal Akbar
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (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.iss2.art5

Indonesian higher education needs to operate its activity based on productivity and efficiency. However, in reality, it faces several issues, including but not limited to lack of standard of operation, financial fraud, and non-compliance with applicable regulations. Continuous Monitoring (CM) and Continuous Auditing (CA) are essential to prevent issues related to the institution's circumstances. This research explains how organizational culture, information quality, and intellectual capital affect CM and CA applications. This study obtained the data through questionnaires sent to 102 members of the internal control unit. Using the Partial Least Square-Structural Equation Modeling to analyze the data. The results showed a positive and significant influence of organizational culture on the applications of CM and CA. Other findings are that information quality and intellectual capital had a positive and significant influence on CA application. On the other hand, information quality and intellectual capital have a positive but insignificant influence on CM application.

Penguatan Ekonomi Baitul Mal Tanwil (BMT) Sebagai Balai Usaha Mandiri Rakyat Terpadu (BUMRT) Yusar Sagara; Muharam Angga Pratama
Sosio-Didaktika: Social Science Education Journal Vol 3, No 1 (2016)
Publisher : Faculty of Education and Teacher Training, UIN (State Islamic University) Syarif Hidayatul

Abstract:Baitul Mal Tanwil (BMT) as an economic populist movement play a role in improving social welfare BMT Khaifa Gedang Kebon Bandung was founded by the initiative of individuals or groups to assist micro and medium entrepreneurs, especially in the area of Kebon Gedang Bandung. The purpose of this study are: (1) obtaining evidence about the practices and products empirus mobilization and financing carried out by BMT Khaifa around Kebon Gedang Bandung. (2) analyzing the practices and products for mobilization and financing carried out by BMT Khaifa around Kebon Gedang Bandung to contribute usefulness by the surrounding community. The results of this study that most of the activity BMT Khalifa Kebon Gedang Bandung dominated by products raising funds in the form of savings and financing murabahan, mudharobah, Musharaka and Ijara financing most of the services sector. Based on interviews with the beneficiaries of financing where BMT Khaifa Kebon Bandung Gedang significant in helping their efforts are largely informal sector businesses.Abstrak:Baitul Mal Tanwil (BMT) sebagai gerakan ekonomi kerakyatan berperan dalam meningkatkan kesejahteraan sosial BMT Khaifa Kebon Gedang Bandung didirikan oleh inisiatif individu atau kelompok untuk membantu pengusaha mikro dan menengah, terutama di daerah Kebon Gedang Bandung. Tujuan dari penelitian ini adalah: (1) memperoleh bukti empirus mengenai praktek dan produk penghimpunan dan pembiayaan yang dilakukan oleh BMT Khaifa di sekitar Kebon Gedang Bandung. (2) melakukan analisa terhadap praktek dan produk penghimpunan dan pembiayaan yang dilakukan oleh BMT Khaifa di sekitar Kebon Gedang Bandung terhadap kontribusi kebermanfaatan oleh masyarakat sekitar. Hasil penelitian ini menjunjukan bahwa sebagian besar aktivitas BMT Khalifa Kebon Gadang Bandung di dominasi oleh produk penghimpunan dana berupa tabungan dan pembiayaan murabahan, mudharobah, musyarakah dan ijarah sebagian besar pembiayaan disalurkan kepada sektor jasa. Berdasarkan wawancara yang dilakukan terhadap penerima manfaat pembiayaan keberadaan BMT Khaifa Kebon Gedang Bandung cukup signifikan dalam membantu usaha mereka yang sebagian besar sektor usaha informal.Pengutipan: Sagara, Y., Pratama, M. A. (2016). Penguatan Ekonomi Baitul Mal Tanwil (BMT) Sebagai Balai Usaha Mandiri Rakyat Terpadu (BUMRT).SOSIO DIDAKTIKA: Social Science Education Journal, 3(1), 2016, 81-91. doi:10.15408/sd.v3i1.4178.Permalink/DOI: http://dx.doi.org/10.15408/sd.v3i1.4178

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