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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma INVENTORY: JURNAL AKUNTANSI Jurnal Aplikasi Akuntansi Jurnal ABDINUS : Jurnal Pengabdian Nusantara ABDI EQUATOR Educoretax Jurnal Akuntansi dan Keuangan Media Riset Akuntansi Auditing & Informasi
Elok Heniwati
Universitas Tanjungpura
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Edukasi Pengelolaan Ekowisata Berbasis Manajemen Risiko Di Mempawah Mangrove Park Elok Heniwati; Haryono Haryono; Syarif M. Helmi; Helisa Noviarty; Nur Fitriana Hamsyi
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 7 No 2 (2023): Volume 7 Nomor 2 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v7i2.18727

Abstract

Mempawah Mangrove Park is one ecotourism located in Pasir Village, Mempawah Hilir District, Mempawah Regency, West Kalimantan. During the pandemic, mangrove-based tourism was closed, so there were no tourist visits. As a result, no income can be used to manage ecotourism. On the other hand, the level of abrasion around the mangrove area is relatively elevated. For this reason, community service activities (PKM) aim to achieve two purposes, namely 1) providing counseling on risk management of mangrove natural resource asset management and 2) planting mangrove seedlings for ecotourism sustainability and the local environment from potential seawater abrasion. It is expected that through this activity, the understanding of the mangrove community regarding the risks of managing natural resource assets will increase so that they can sustainably develop ecotourism potential.
PEMAPARAN STANDAR AKUNTANSI EMKM BAGI PELAKU UMKM Elok Heniwati; Syarif M. Helmi; Gita Desyana; Helisa Noviarty; Rusliyawati Rusliyawati
ABDI EQUATOR Vol 2, No 2 (2022): ABDI EQUATOR: VOL 2, NO.2, SEPTEMBER 2022
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v2i2.64177

Abstract

Pemahaman pelaku UMKM terkait dengan standar akuntansi EMKM belum memadai. Bahkan sebagian besar dari mereka belum mengetahui apa itu standar EMKM. Oleh karena itu, tujuan dari kegiatan PKM ini adalah untuk memberikan penyuluhan tentang standar EMKM bagi pelaku UMKM di Kabupaten Kubu Raya. Harapan kami, kegiatan PKM ini dapat meningkatkan pemahaman para pemilik UMKM mengenai standar EMKM sehingga mereka dapat menyusun laporan keuangan dari unit usaha yang mereka kelola.
MODERASI KOMITE AUDIT PADA DETERMINAN KECURANGAN LAPORAN KEUANGAN Nur Asni; Elok Heniwati
ABDI EQUATOR Vol 2, No 2 (2022): ABDI EQUATOR: VOL 2, NO.2, SEPTEMBER 2022
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v2i2.64178

Abstract

Penelitian ini bertujuan untuk mengetahui potensi kecurangan laporan keuangan dengan menggunakan analisis kecurangan pentagon dan melalui moderasi komite audit. Fraud pentagon merupakan konsep yang menjelaskan faktor-faktor yang menyebabkan seseorang melakukan penipuan, yaitu tekanan, kesempatan, rasionalisasi, kemampuan, dan kesombongan. Dalam penelitian ini faktor tekanan diproksikan dengan menggunakan target keuangan (ROA). Faktor peluang diproksi dengan menggunakan pemantauan yang efektif (PLG). Faktor rasionalisasi diproksi dengan menggunakan pergantian auditor (RAS). Faktor kapabilitas diproksi dengan menggunakan pergantian direksi (ABI). Terakhir, faktor arogansi diproksikan dengan menggunakan banyaknya foto CEO (ARO). Penelitian ini menggunakan model F-Score untuk melihat potensi kecurangan laporan keuangan (KLK) dan jumlah komite audit (KAU) sebagai variabel moderasi. Sampel dalam penelitian ini adalah 26 perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 yang memenuhi kriteria tertentu. Teknik analisis yang digunakan adalah analisis jalur dan pengujian hipotesis menggunakan uji t. Hasil riset ini menyatakan bahwa peluang dan rasionalisasi berpengaruh terhadap kecurangan laporan keuangan. Tekanan, kemampuan, dan arogansi tidak berpengaruh terhadap kecurangan laporan keuangan. Komite audit mampu memoderasi pengaruh peluang terhadap kecurangan laporan keuangan. Pengaruh tekanan, rasionalisasi, kemampuan dan arogansi tidak dapat dimoderasi dengan komite audit terhadap kecurangan laporankeuangan.
VERACITY DALAM PELAPORAN NONKEUANGAN PROYEK KOMUNITAS Elok Heniwati; Helisa Noviarty; Rusliyawati Rusliyawati
Jurnal Akuntansi Multiparadigma Vol 11, No 3 (2020): Jurnal Akuntansi Multiparadigma (Desember 2020 - April 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.3.36

Abstract

Abstrak: Veracity dalam Pelaporan Nonkeuangan Proyek Komunitas. Penelitian ini berupaya untuk mengevaluasi realitas pengungkapan tentang pelibatan masyarakat. Metode yang digunakan adalah semiotika Greimas. Hasil penelitian menunjukkan bahwa hanya beberapa perusahaan saja yang melaporkan keterlibatannya pada proyek-proyek komunitas. Sebagian besar laporan menyajian rincian tentang amal kebajikan secara detil, yang secara ontologi dipertimbangkan sebagai meragukan dan tidak nyata. Oleh karena itu, keterlibatan manajemen puncak sangat penting dalam menyiapkan laporan sosial untuk memastikan kualitas dan keandalannya. Selain itu, auditor perlu meningkatkan kredibilitas laporan sosial dan lingkungan khususnya terkait dengan keabsahan informasi nonkeuangan. Abstract: Veracity in Community Project Non-financial Reporting. This study sought to evaluate the reality of disclosure about community involvement. The method used was Greimas semiotics. The results showed that only a few companies reported their involvement in community projects. Most of the reports provided details about good deeds in detail, which was ontologically considered dubious and unreal. Therefore, the involvement of top management was very important in preparing social reports to ensure their quality and reliability. In addition, auditors needed to increase the credibility of social and environmental reports, especially in relation to the validity of non-financial information.
IMPLIKASI PENERAPAN IFRS 9 PADA DAYA PREDIKSI CKPN TERHADAP KERUGIAN KREDIT BANK Elok Heniwati
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i2.16968

Abstract

Changes in accounting standards affect the formation of loan loss provisions (LLP), which impacts bank reporting of actual credit losses. It is assumed that IFRS 9 with a forward-looking approach, produces a higher predictive power for LLP than it according to a backward-looking approach (IAS 39). This study compares the ability of LLP to predict bank actual credit losses between the periods of IAS 39 and IFRS 9. For this purpose, the study observes quarterly data of 3,022 data originating from a sample of banks in Indonesia (2,461) and Thailand (561) for the period IAS 39 (2018–2019) and IFRS 9 (2020–2021). This study applied some analyses, including the correlation and the general least squares method. The study results show that the predictive ability of PKP for the IFRS 9 period is higher than the IAS 39 period, which is consistent with the forward-looking ECL model. Furthermore, related to the interaction between standards and incentives, this study found that the predictive power of PKP regarding actual credit losses (KRG) in the IFRS 9 period was higher for banks with high-income levels but lower for large banks. The main limitation is that the study is a short period of IFRS 9 in both countries. The impact of implementing IFRS 9 can help regulators and associations of professional accountants in Indonesia and Thailand consider appropriate strategies to promote the application of IFRS 9. This research empirically observes the marginal impact of implementing IFRS 9 regarding forming loan loss reserves to predict KRG using data from ASEAN countries.
Examining The Relationship Between Economic, Demographic, Legal And Institutional Variables Towards Tax Evasion : A Case Study In West Kalimantan Felicia Kiki Simanjaya; Elok Heniwati
Educoretax Vol 3 No 3 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i3.558

Abstract

Tax evasion, one of the most common crimes in the world. There are so many cases of tax evasion that are not known by the public, in fact there are many cases of tax evasion that are closed and only revealed a few years later. This is also happened in Indonesia. Without exception, Indonesia is also one of the countries with the most tax evasion practices. To examine which factor, affect the tax evasion practice the most, this problem needs to be studied further. This research aims to examine and reveals how the economic variable, demographic variable, and legal and institutional variable affect tax evasion practice with West Kalimantan, Indonesia as the studied area. This research uses the multiple regression analysis as its research method. Questionnaire was used for the data collection where the questionnaire succeeded to obtain 120 respondents as research population, then 100 sample gained after screening process . The result of this research is that the economic variable and the legal and institutional variable has a positive effect on tax evasion practice and the demographic variable has a negative effect on tax evasion practice.
Co-Authors A.A. Ketut Agung Cahyawan W Ayu Puspitasari Erlina Essen Erma Yani Essen, Erlina Felicia Kiki Simanjaya Gita Desyana Handi Brata Haryono Haryono Helisa Noviarty Nella Yantiana Nina Febriana Dosinta Nur Asni Nur Asni Nur Fitriana Hamsyi Oktaviani oktaviani Ricky Ricky Rusliyawati Rusliyawati Syarif M. Helmi