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All Journal Jurnal Akuntansi & Auditing Indonesia Future : Jurnal Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Indonesian Journal of Islamic Literature and Muslim Society Rahmatan Lil’alamin Journal of Community Services (RLA)
Wirawan Hardinto
Department Of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Melawan Kecurangan: Perlukah Mengembangkan Kompetensi Auditor Investigatif (Studi Kasus Auditor Investigatif BPKP Daerah Istimewa Yogyakarta) Hardinto, Wirawan; Wilastri, Siwi Filastri; Handoyo, Sigit
Future : Jurnal Manajemen dan Akuntansi Vol 6, No 1: September (2018)
Publisher : Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Fraud merupakan perbuatan melawan hukum  dilakukan oleh orang-orang dalam atau dari luar organisasi, tujuannya adalah keuntungan pribadi atau kelompok baik langsung atau tidak dan bisa merugikan pihak lain. Penelitian ini akan mengungkap mekanisme pengembangan kompetensi auditor investigatif, hambatan-hambatan yang muncul dalam penerapan pengembangan, faktor-faktor yang mempengaruhi kualitas audit terutama untuk pengembangan auditor investigatif dan metode atau teknik untuk mendeteksi kecurangan. Penelitian ini menggunakan metode kualitatif dan pengambilan data dilakukan melalui interview. Penelitian akan dilakukan di BPKP DIY sedangkan semua partisipan adalah auditor investigasi. Hasil penelitian menunjukkan bahwa secara praktik peningkatan kompetensi melalui pendidikan baik yang diselenggarakan internal mandiri oleh bidang investigasi BPKP atau di luar dalam bentuk seminar dan pelatihan. Hambatan-hambatan yang muncul adalah terbatasnya anggaran dan kuota. Faktor-faktor yang mempengaruhi kualitas audit adalah pendidikan, pengalaman, latar belakang dan sertifikasi (dari individu auditor investigasi), sedangkan dari proses auditnya adalah kompetensi, penerapan teknik audit, pengalaman, komposisi tim (supervisi, ketua tim, anggota dll), dan ada tidaknya kendali mutu.Teknik?teknik dalam pendeteksian kecurangan yang digunakan oleh BPKP ada 2 teknik, yaitu Critical Point Auditing (CPA) dan Job Sensitive Analysisis (JSA) dan teknik-teknik pendeteksian kecurangan dapat dilakukan apabila telah melakukan kajian dan evaluasi implementasi yang diterapkan oleh pemerintah.Kata kunci: kecurangan (fraud), kualitas audit, kompetensi auditor, auditor investigasi, Critical Point Auditing (CPA) dan Job Sensitive Analysisis (JSA).
Learning Methods for Accounting Students: Explore The Effectiveness of Traditional Learning and Laptop-Based Active Learning Rizki Hamdani; Ayu Chairina Laksmi; Wirawan Hardinto
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.4409

Abstract

The main purpose of this study is to explore the effectiveness of Traditional Learning (TL) and Laptop-Based Active Learning (LAL) in the achievement of accounting students’ competence. This study is quantitative methods approach comprising of a systematic literature review, data analysis, and experimental studies on the two classes applying a different learning approach. Class A with 40 students applied the LAL approach, while class B with 38 students applied the TL approach. Students in the two classes received different treatments, but the question items tested were the same. This study also uses the independent samples t-test to analyze the hypotheses from the two data groups, both those using TL and LAL learning types. Overall, this study demonstrates that the accounting students’ learning achievement is higher when the class uses LAL approach instead of TL approach and that the LAL approach is better than the TL approach, especially on the Descriptive Statistics for Business course at Accounting Department, Islamic University of Indonesia.
SISI GELAP PEMIMPIN DALAM MEMOTIVASI TINDAKAN KORUPSI Wirawan Hardinto; Dekar Urumsah; Aditya Pandu Wicaksono; Fitra Roman Cahaya
Jurnal Akuntansi Multiparadigma Vol 11, No 2 (2020): Jurnal Akuntansi Multiparadigma (Agustus 2020 - Desember 2020)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.2.20

Abstract

Abstrak: Sisi Gelap Pemimpin dalam Memotivasi Tindakan Korupsi. Penelitian ini bertujuan untuk menelusuri peran pemimpin organisasi dalam memotivasi stafnya untuk melakukan tindakan korupsi. Metode yang digunakan adalah thick description dengan melibatkan sejumlah informan dari perusahaan swasta. Penelitian ini menunjukkan bahwa pemimpin organisasi, melaui wewenangnya, bisa memotivasi stafnya untuk melakukan tindakan korupsi. Meskipun demikian, ada aspek positif pemimpin yang bisa menghambat tindakan tersebut, yaitu kedudukannya sebagai role model dan sifat religiusnya. Pada sisi lainnya, penegakan etika organisasi dianggap mampu menghalangi setiap pihak untuk melakukan korupsi. Abstract: The Dark Side of Leaders in Motivating Corruption. This study aims to explore the role of organizational leaders in motivating their staff to commit corruption. The method used is thick description by involving informants from a private company. This research shows that organizational leaders, through their authority, can motivate their staff to commit acts of corruption. Even so, there are positive aspects of a leader that can hinder this action, namely his position as a role model and his religious character. On the other hand, upholding organizational ethics is considered capable of deterring any party from committing corruption.
PENTINGKAH NILAI RELIGIUSITAS DAN BUDAYA ORGANISASI UNTUK MENGURANGI KECURANGAN? Dekar Urumsah; Aditya Pandu Wicaksono; Wirawan Hardinto
Jurnal Akuntansi Multiparadigma Vol 9, No 1 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (529.498 KB) | DOI: 10.18202/jamal.2018.04.9010

Abstract

Abstrak: Pentingkah Nilai Religiusitas dan Budaya Organisasi untuk Mengurangi Kecurangan? Penelitian ini berusaha untuk menginvestigasi urgensi religiusitas dan budaya organisasi dalam meminimalisir perilaku kecurangan individu. Metode yang digunakan adalah wawancara kepada informan dan dianalisis melalui coding. Penelitian ini menunjukkan bahwa religius mampu mencegah terjadi kecurangan. Namun, kondisi tersebut tidak dapat terjadi secara konsisten. Keyakinan religius dapat berubah jika individu mendapatkan tekanan, sehingga mengabaikan religiusitas yang dimilikinya. Di sisi lain, budaya organisasi sangat berkaitan erat dengan pimpinan sehingga arah budaya sangat bergantung dengan pimpinan. Selain itu, promosi anti kecurangan belum banyak diterapkan di organisasi.Abstract: Is the Value of Religiosity and Organizational Culture Important for Reduce Fraud? This study seeks to investigate the urgency of religiosity and organizational culture in minimizing individual fraud behavior. The method used is interview to informant and analyzed through coding. This study shows that religious can prevent fraud. However, such conditions can not occur consistently. Religious beliefs can change if the individual gets pressure, thus ignoring the religiosity it has. On the other hand, organizational culture is closely related to the leadership so that the direction of culture depends on the leader. In addition, anti-fraud promotions have not been widely applied in organizations. 
Fintech adoption: Its determinants and organizational benefits in Indonesia Dekar Urumsah; Rintan Falah Ispridevi; Aris Nurherwening; Wirawan Hardinto
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 1 (2022)
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.vol26.iss1.art9

Abstract

Financial Technology (Fintech) has become an essential issue in the past few years, especially for the companies that offer the products/services that require payment. This research explores the factors which drive companies to adopt fintech - risk perception, cost perception, organizational readiness, top management support, knowledge of information technology, customer pressure, and competitive pressure - and the benefits of its adoption. This research distributed questionnaires using purposive sampling method to the employees working in the companies adopting Fintech. There were 195 questionnaires analyzed using SEM-PLS. This research indicates that customer pressure, competitive pressure, organizational readiness, top management support, and knowledge of information technology have significant influences on Fintech adoption. However, risk perception and cost perception do not significantly affect Fintech adoption. Fintech adoption has a significant effect on organizational benefits. Companies can use this research to find the opportunities and risks when they adopt fintech in order to improve on innovating and maximize customers and partners’ satisfactions.
Sarasehan Sebagai Sarana untuk Pencegahan Korupsi di Kapanewon Sleman Yogyakarta Sigit Handoyo; Hendi Yogi Prabowo; Ahada Nur Fauziya; Aditya Pandu Wicaksono; Ari Santoso; Wirawan Hardinto; Kinanthi Putri Ardiami; Reny Lia Riantika
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.art2

Abstract

Korupsi merupakan penyakit masyarakat yang sudah menjadi kultur secara turun temurun di Indonesia yang sangat sulit untuk diberantas. Korupsi ini terbagi menjadi 4 bentuk yaitu konflik kepentingan, suap, hadiah illegal dan pemerasan. Pemberantasan korupsi tidak cukup hanya dengan penegakan hukum tipikor saja tetapi penting bagi rakayat Indonesia memahami seperti apa sebenarnya korupsi itu dan bahaya apa di balik korupsi. Dalam pengabdian masyakat di Kapanewon Sleman yang dilaksanakan pada tanggal 28 Juni 2021 diberikan penyuluhan tentang korupsi yang dikemas dalam bentuk sarasehan. Dari hasil sarasehan tersebut dapat diketahui bahwa pendapat aparat tentang korupsi yang terkait dengan pengeloaan dana desa cukup beragam. Ada yang menerima dengan baik, namun ada juga yang belum bisa menerima dengan baik karena beranggapan bahwa pengelolaan dana desa tidak begitu banyak dan sudah diawasi dengan baik. Namun pada prinsipnya yang ditekankan dalam sarasehan ini adalah para aparat dapat memahami potensi-potensi perilaku korupsi dan hukum-hukum mengenai korupsi.
Learning Methods for Accounting Students: Explore The Effectiveness of Traditional Learning and Laptop-Based Active Learning Rizki Hamdani; Ayu Chairina Laksmi; Wirawan Hardinto
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.4409

Abstract

The main purpose of this study is to explore the effectiveness of Traditional Learning (TL) and Laptop-Based Active Learning (LAL) in the achievement of accounting students’ competence. This study is quantitative methods approach comprising of a systematic literature review, data analysis, and experimental studies on the two classes applying a different learning approach. Class A with 40 students applied the LAL approach, while class B with 38 students applied the TL approach. Students in the two classes received different treatments, but the question items tested were the same. This study also uses the independent samples t-test to analyze the hypotheses from the two data groups, both those using TL and LAL learning types. Overall, this study demonstrates that the accounting students’ learning achievement is higher when the class uses LAL approach instead of TL approach and that the LAL approach is better than the TL approach, especially on the Descriptive Statistics for Business course at Accounting Department, Islamic University of Indonesia.
MEASUREMENT OF THE PERFORMANCE AND ACCOUNTABILITY OF ZAKÄ€H ORGANIZATIONS IN YOGYAKARTA Wirawan Hardinto; Sigit Handoyo; Mahdalena Toha
Indonesian Journal of Islamic Literature and Muslim Society Vol. 3 No. 1 (2018): June 2018
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/islimus.v3i1.1340

Abstract

This study aimed to investigate the influence of spirituality, internal control, and organization commitment toward Zakāh organization performance and internal control toward accountability in Zakāh organizations. The population of the study is the staff of BAZ and LAZ in Province of DI Yogyakarta who has a minimum position at the middle manager. There are 16 of 28 BAZ and LAZ in Province of DI Yogyakarta which participated in this research. The number of the sample was 63 respondents. All data of the respective measurement items are tested with reliability and validity test based on Alpha Cronbach to the internal consistency by using SPSS program version 15 and to analyze the structural equation model by using PLS (Partial Least Square). The model of the relationship between five variables is shown that internal control has positive effects on accountability. Accountability has a positive relation with Zakāh organization performance. Internal control has a positive relation with Zakāh organization performance. Meanwhile, organization commitment does not influence on Zakāh organization performance. Spirituality has a positive relation to Zakāh organization performance.
Co-Authors Aditya Pandu Wicaksono Ahada Nur Fauziya Ari Santoso Aris Nurherwening Ayu Chairina Laksmi, Ayu Chairina Dekar Urumsah Fitra Roman Cahaya Kinanthi Putri Ardiami Mahdalena Toha Prabowo, Hendi Yogi Reny Lia Riantika Rintan Falah Ispridevi Rizki Hamdani Sigit Handoyo Sigit Handoyo, Sigit Wilastri, Siwi Filastri