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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Cakrawala Pendidikan The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Jurnal NERS JURNAL AKUNTANSI UNIVERSITAS JEMBER Biopsikososial: Jurnal Ilmiah Psikologi Fakultas Psikologi Universitas Mercubuana Jakarta Jurnal Akuntansi dan Pajak ANALITIKA JURNAL DIVERSITA Assets: Jurnal Akuntansi dan Pendidikan J-MACC : Journal of Management and Accounting Jurnal Bisnis dan Akuntansi Behavioral Accounting Journal Media Riset Akuntansi Auditing & Informasi Buletin Riset Psikologi dan Kesehatan Mental (BRPKM) Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan
Hamidah, Hamidah
Department Of Accounting, Faculty Of Economy, University Of Airlangga, Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Neuroscience Nursing Social Sciences Other

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MODEL PENERAPAN AKUNTANSI SEKTOR PUBLIK UNTUK MENCEGAH FRAUD PADA SEKTOR PUBLIK DI ERA DIGITAL DIAN KRISTIYANI; HAMIDAH HAMIDAH
Jurnal Bisnis dan Akuntansi Vol 22 No 2 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v22i2.732

Abstract

This study aims to find and describe the characteristics of fraud that occur in the public sector in the digital era and develop models of application of Public Sector Accounting to prevent fraud that occurs in the public sector in the digital age. The research carried out is a literature review study sourced from articles in accordance with the research topic for further analysis. The results showed that the characteristics of fraud in the public sector that occurred in the digital era include the use of misconceptions regarding the role of digital technology in the implementation of public accounting tasks, the utilization of digital technology to optimize opportunities for fraud, exploiting problems in human error and lack of knowledge in the use of technology. digital, using digital technology products, to carry out fraud. Application of Public Sector Accounting can prevent fraud in the public sector in the digital era if implemented by considering several factors that influence fraud, such as performance accountability, and accompanied by the application of fraud prevention methods which include technical strategies, two paradigm approaches, and preventive strategies.
Psikoedukasi Parenting untuk Meningkatkan Pengetahuan Ibu dalam Mengoptimalkan 1000 Hari Pertama Kehidupan Christy Ruth Titiari Nainggolan; Hamidah Hamidah
Analitika: Jurnal Magister Psikologi UMA Vol 11, No 2 (2019): ANALITIKA DESEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/analitika.v11i2.2799

Abstract

Gerakan 1000 Hari Pertama Kehidupan (1000 HPK) merupakan program pemerintah Indonesia yang dibuat dalam rangka mempercepat perbaikan gizi agar tumbuh kembang anak lebih optimal. Puskesmas J di Surabaya telah melaksanakan program ini melalui Posyandu Balita D. Namun, pelaksanaannya belum disertai dengan psikoedukasi sehingga ibu kurang mendapat infomasi lengkap terkait pentingnya program 1000 HPK (ASI Eksklusif, imunisasi, dan gizi) dalam kehidupan anak. Salah satu faktor yang dapat mengoptimalkan program tersebut adalah pengetahuan ibu tentang parenting. Penelitian bertujuan untuk mengetahui perbedaan pengetahuan ibu dalam mengoptimalkan periode 1000 HPK sesudah dilakukan psikoedukasi parenting di Posyandu Balita D. Responden penelitian berjumlah 23 ibu balita dipilih melalui teknik purposive sampling. Desain penelitian menggunakan one group pretest-posttest. Pengumpulan data menggunakan kuesioner disusun oleh peneliti berdasarkan materi psikoedukasi. Hasil analisis data dengan Paired Sample T-Test menunjukkan signifikansi sebesar 0.000 (p<0.05) yang berarti ada peningkatan pengetahuan ibu dalam mengoptimalkan 1000 HPK setelah dilakukan psikoedukasi parenting di Posyandu Balita D. Hasil penelitian ini diharapkan menjadi rekomendasi bagi Puskesmas J agar menerapkan psikoedukasi parenting di seluruh Posyandu Balita dalam wilayah kerjanya guna mendukung 1000 HPK. 
CAPTURING TEACHING MOTIVATION OF TEACHER IN THE DISADVANTAGED AREAS Hanggara Budi Utomo; Dewi Retno Suminar; Hamidah Hamidah
Jurnal Cakrawala Pendidikan CAKRAWALA PENDIDIKAN, VOL. 38, NO. 3, OCTOBER 2019
Publisher : LPMPP Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.991 KB) | DOI: 10.21831/cp.v38i3.26411

Abstract

Teaching motivation of teachers is very important for student’s development. The purpose of this study is to test the teaching motivation of teachers in disadvantaged areas affected by the school climate and self-concept through the satisfaction of basic psychological needs. The subjects of this research were 241 teachers. Data collection techniques used instruments in the form of a school climate scale, a scale of self-concept, a scale of basic psychological need satisfaction, and a scale of teaching motivation. The data analysis techniques used a structural equation modeling. The results showed that the attention of teachers who teach in disadvantaged areas shows that the school climate and teacher’s self-concept differently provide an important role in teaching motivation mediated by the basic psychological needs satisfaction. This means that teaching motivation is a result of the role of the school climate as an external factor and satisfaction of basic psychological needs and self-concept as an internal factor. The implication of this research is the need for programs to develop teacher motivation in disadvantaged areas by optimizing and considering school climate, self-concept, and satisfaction of basic psychological needs as influential factors.
Audit Expectation GAP in The Public Sector of The Gambia Saikou Conteh; Hamidah Hamidah
The Indonesian Accounting Review Vol 11, No 2 (2021): July - December 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i2.2489

Abstract

In the private sector, the audit expectations deficit is a big concern. The audit expectations divide, on the other hand, is a new problem in the public sector that has received little attention from researchers. Just a few studies on the audit expectations deficit in the public sector have been conducted so far in the sense of financial audit. In the background of the above, this study centered on the audit expectations difference. The study was motivated by the importance of the financial audit feature in the Gambian public sector, as well as recent developments related to this type of audit in the country (such as rising expectations among users and associated problems in practice). As a result, the study aims to assess whether or not there is a difference in audit expectations in the Gambian public sector. According to the results of this report, there is an audit expectations deficit in the Gambian public sector when it comes to performance auditing. Interviews indicate that there is a broad gap in audit standards on several auditing topics. These include fraud detection exercises, management, executive and other parties' impact on auditors, audit report format, and widening the audit mandate to include policy merits.
PUBLIC CHATTER AND VILLAGE FUND ACCOUNTING DIALOGUE VIA TWITTER Mohammad Herli; Hamidah Hamidah
Jurnal Akuntansi Multiparadigma Vol 13, No 1 (2022): Jurnal Akuntansi Multiparadigma (April 2022 - Agustus 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.13.1.05

Abstract

Abstrak – Public Chatter and Dialog Akuntansi Dana Desa Melalui TwitterTujuan Utama - Studi ini mengungkap interaksi masyarakat di Twitter atas terjadinya relokasi dana desa untuk penanganan pandemi Covid-19 di Indonesia.Metode - Social Network Analysis digunakan untuk menganalisis pola interaksi sosial. Kami mengodekan masing-masing tweet, khsususnya kepada mereka yang menggunakan hastag #BLTdanadesa.Temuan Utama – Studi ini menemukan terjadinya interaksi sosial di Twitter atas perubahan anggaran dana desa untuk penanganan dampak Covid-19 oleh pemerintah. Interaksi ini membahas penanggulangan pandemi serta pemberian bantuan bagi masyarakat terdampak. Studi ini juga menemukan pola interaksi pengguna sangat renggang dan arus informasi yang terjadi cenderung lambat.Implikasi Teori dan Kebijakan – Informasi keuangan dari suatu organisasi, dalam hal ini pemerintah, akan mendapatkan respon dari masyarakat. Oleh karena itu, studi ini dapat dijadikan sebagai pertimbangan terhadap pengambilan kebijakan, khususnya informasi akuntansi dana desa.Kebaruan Penelitian – Penelitian ini menggunakan pendekatan yang baru dalam melihat fenomena masyarakat yang diakibatkan oleh informasi akuntansi. Abstract – Public Chatter and Village Fund Accounting Dialogue Via TwitterMain Purpose - This study reveals community interactions on Twitter over the relocation of village funds to handle the Covid-19 pandemic in Indonesia.Method - Social Network Analysis is used to analyze patterns of social interaction. We encode each tweet, especially those who use the hashtag #BLTdanadesa.Key Findings – This study found social interaction on Twitter over changes in village funds budgets for handling the impact of Covid-19 by the government. This interaction discusses pandemic response and assists affected communities. The study also found user interaction patterns were very tenuous, and the flow of information that occurred tended to be slow.Theory and Practical Implications – The financial information of an organization, in this case, the government, will get a response from the public. Therefore, this study can be used as a consideration for policymaking, especially the accounting information of village funds.Novelty – This research uses a new approach to looking at societal phenomena caused by accounting information.
AKUNTANSI LINGKUNGAN DALAM PITUTUR LUHUR KEJAWEN Ria Anindita; Hamidah Hamidah
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.2020.11.2.17

Abstract

Abstrak: Akuntansi Lingkungan dalam Pitutur Luhur Kejawen. Penelitian ini bertujuan menginterpretasikan akuntansi lingkungan dengan menafsirkan pesan tersirat pitutur luhur Kejawen. Metafora penelahaan digunakan sebagai metode untuk menangkap dan menjabarkan fenomena terkait akuntansi lingkungan. Penelitian ini menemukan beberapa tahapan kebijakan akuntansi lingkungan dari sikap etis dan norma kemanusiaan. Tahapan pertama adalah menyeimbangkan alam dan kepentingan perusahaan. Tahapan kedua adalah mendekatkan perusahaan dengan masyarakat. Tahapan ketiga adalah kerja sama antara perusahaan, masyarakat, dan pemerintah dalam menerapkan akuntansi lingkungan. Tahapan ketiga adalah kunci utama keberhasilan penerapan akuntansi lingkungan. Abstract: Environmental Accounting Based on Kejawen's Advice. This research aims to interpret environmental accounting by interpreting the implicit messages of Kejawen’s Advice. A metaphorical analysis is used as a method to capture and describe the phenomenon of environmental accounting. This research found several stages of environmental accounting policies from ethical attitudes and human norms. The first stage is to balance nature and the interests of the company. The second stage is to get the company closer to the community. The third stage is the collaboration between companies, communities and the government. The third stage is the main key to the successful application of environmental accounting.
MAKNA PROFESIONALISME BAGI DIRI PETUGAS PEMERIKSA PAJAK Gede Dion Syailendra; Hamidah Hamidah
Jurnal Akuntansi Multiparadigma Vol 10, No 2 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2019.08.10014

Abstract

Abstrak: Makna Profesionalisme bagi Diri Petugas Pemeriksa Pajak. Penelitian ini bertujuan untuk memperoleh gambaran pemaknaan profesionalisme oleh petugas pemeriksa pajak dalam pelaksanaan tugasnya. Data penelitian dikumpulkan dengan melakukan kajian atas teori yang ada, wawancara, dan observasi informan serta dianalisis dengan menggunakan pendekatan fenomenologi. Hasil penelitian memberikan sebuah makna baru tentang profesionalisme dalam pemeriksaan pajak yaitu proses pemeriksaan terhadap Wajib Pajak yang dilakukan sesuai dengan tata cara yang berlaku. Hasil penelitian tersebut dapat menjadi bahan informasi bagi pengambil kebijakan di lingkungan Direktorat Jenderal Pajak (DJP) untuk mengambil kebijakan terkait pemeriksaan yang dilakukan oleh petugas pemeriksa pajak. Abstract: The Meaning of Professionalism for Tax Auditors. This study aims to obtain an overview of the meaning of professionalism by the tax auditor in carrying out his duties. The research data was collected by conducting a review of existing theories, interviews, and informant observations where the data were analyzed using the phenomenology. The results of the study provide a new meaning of professionalism in tax audits, namely the process of examining taxpayers carried out following applicable procedures. The results of these studies can be information material for policymakers in the Tax Regulatory to take policies related to examinations conducted by tax audit officers.
Indicators and Index of Elderly Well-Being to Support an Age–Friendly City Pipit Festi Wiliyanarti; Hari Basuki Notobroto; Hamidah Hamidah; Erfan Rofiqi
Jurnal Ners Vol. 15 No. 1 (2020): APRIL 2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jn.v15i1.16683

Abstract

Introduction: Increasing the life expectancy of the elderly raises complex problems concerning the life aspects of the elderly, family, community, and government. A well-being indicator for the elderly is needed as a measurement tool to facilitate Indonesian elderly individuals to becoming more prosperous. The purpose of this study was to develop well-being indicators and to formulate the elderly well-being Index.Methods: This study used an explanatory research design with a quantitative approach. In total, 400 respondents were collected using multistage random sampling. The physical well-being variable used the Mini-Mental State Examination (MMSE) instrument, Barthel’s index, and the Disease Complaint questionnaire. In addition, a psychology and social well-being instrument, social well-being instrument, and spiritual instrument were employed. Confirmatory Factor Analysis was used to verify the factor structure of all of the observed variables.Results: The results showed that the indicators for elderly well-being are demographic with the following factor loading: (λ) 0.32, social environment (λ)=0.51, health services (λ)=0.55, physical well-being (λ=0.36 psychological well-being (λ)=0.46, social well-being (λ)=0.45 and spiritual well-being (λ)=0.50. The indicators and index can be used as an effort to drive the program, so then the elderly can become productive, prosperous, and meaningful.Conclusion: The elderly well-being index is expected to be a programmatic instrument that can measure and evaluate the welfare of the elderly. This will increase the elderly health program that is available to achieve more holistic well-being and an age-friendly city. 
NIAT DAN PERILAKU WAJIP PAJAK ORANG PRIBADI MENGIKUTI PROGRAM TAX AMNESTY (STUDI FENOMENOLOGI) Yustina Wahyu Dwijayanti; Hamidah Hamidah
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 1 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i1.6877

Abstract

Tax amnesty is a government program that has the main objective of repatriating Indonesian owned funds stored overseas or owned by Indonesian taxpayers. Researchers use Theory of Planned Behavior as a basis to analyze the intention of the taxpayer in behaving to join the tax amnesty program. Behavioral intent is determined by three determinants of Attitude towards the behavior, subjective norms and perceived behavioral control. Researchers use the phenomenology approach because this method can reflect the direct experience of humans. Researchers will conduct semi-structured interviews to six individual taxpayers attending the tax amnesty program. Respondents in this study include two people taxpayers personally who work as an employee in the field of tax accounting, two people taxpayers personally UMKM, two person taxpayer person as an entrepreneur. Respondents follow this tax amnesty because of the influence of people around such as business partners, tax consultants and officers Tax Office. The results of this study, taxpayers did not report his property as a whole because government is not consistent with the program before the tax amnesty program. In addition, the number of individuals who use the gap and government funds for personal purposes make respondents are reluctant to pay taxes. Keywords: Tax Amnesty, Phenomenology, Theory of Planned Behavior
Group Cognitive Therapy For Suicide Prevention Berbasis Internet Untuk Mengurangi Ide Bunuh Diri Pada Mahasiswa Puput Mariyati; Hamidah Hamidah
Jurnal Diversita Vol 7, No 2 (2021): JURNAL DIVERSITA DESEMBER
Publisher : Faculty of Psychology, Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/diversita.v7i2.4752

Abstract

Penelitian ini bertujuan untuk menguji efektivitas Cognitive Therapy for Suicide Prevention (CT-SP) berbasis internet dengan pendekatan kelompok untuk mengurangi ide bunuh diri pada mahasiswa. Mahasiswa mengalami masa yang menantang saat memasuki jenjang pendidikan tinggi karena transisi perkembangan dari remaja akhir menuju dewasa awal. Dalam masa transisi ini, mahasiswa mungkin mengalami tekanan atau masalah psikologis yang menjadi faktor resiko terkait ide bunuh diri. Wenzel et al., (2009) mendefinisikan ide bunuh diri sebagai pikiran, gambar, keyakinan, suara, atau kognisi lain yang dilaporkan oleh individu untuk mengakhiri hidupnya sendiri. CT-SP menunjukkan efektivitas dalam menurunkan ide bunuh diri, namun untuk pendekatan online belum diketahui. Desain penelitian yang digunakan adalah kelompok kontrol pretest posttest. Subjek adalah mahasiswa yang berstatus aktif di perguruan tinggi negeri dan swasta yang berusia 18-25 tahun. Subyek berjumlah 14 orang yang dibagi dalam kelompok ekperimen dan kelompok kontrol. Instrumen yang digunakan adalah Scale of Suicidal Ideation (Beck et al., 1979). Hasil penelitian menunjukkan perbedaan skor ide bunuh diri pada kelompok perlakuan dan kelompok kontrol sebelum dan sesudah diberikan intervensi, dengan sig. 0.011 (sig.< 0,05) dan nilai effect size 1.595 (kategori efektivitas besar). Dengan demikian, dapat disimpulkan bahwa intervensi CT-SP berbasis internet dengan pendekatan kelompok efektif dalam menurunkan ide bunuh diri mahasiswa.
Co-Authors Ali Imron Anita Wijayanti BASSEM ISMAIL Christy Ruth Titiari Nainggolan Dewi Retno Suminar DIAN KRISTIYANI Erfan Rofiqi Fatichatur Rachmaniyah Gede Dion Syailendra Hanggara Budi Utomo Hari Basuki Notobroto Have Zulkarnaen I Gusti Ayu Putu Wulan Budisetyani I Made Narsa Mochammad Nurul Mohammad Herli Puput Mariyati Revi Cania Irnanda Ria Anindita Saikou Conteh Sang Ayu Ketut Tri Semaraputri Sarita Fajar Andini Shabrina Rahutami Nur Amalia Taufiqur Rohman Tridasa Novany Wijaya Wilianarti, Pipit Festi Yustina Wahyu Dwijayanti Zafirah Hanna Qaddura