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PENGARUH PROFESIONALISME, INTENSITAS MORAL, DAN PERSONAL COST OF REPORTING TERHADAP INTENSI AUDITOR MELAKUKAN WHISTLEBLOWING Eirene Dewi Anggraeni; Tantina Haryati
JURNAL MANEKSI Vol 10, No 2 (2021): Desember 2021
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v10i2.706

Dalam dunia kerja seorang auditor, terdapat dua aspek terpenting dalam pekerjaannya, yaitu profesionalisme dan intensitas moral. Bukan hanya untuk mengungkapkan kewajaran atas laporan keuangan sebuah perusahaan, namun juga dalam mengungkap tindak kecurangan dalam laporan keuangan. Selain profesionalisme dan intensitas moral, terdapat personal cost of reporting yang menjadi pemikiran paling pertama sebelum seseorang melakukan whistleblowing karena jika tindakan pelaporan yang dilakukan akan membahayakan dan memberi dampak buruk terhadap dirinya, maka akan membuat kecenderungan seseorang untuk melakukan pelaporan menjadi sangat minim. Penelitian ini dilakukan guna mengetahui pengaruh atas profesionalisme, intensitas moral, dan personal cost of reporting terhadap intensi auditor melakukan whistleblowing. Penelitian ini penelitian kuantitatif dari data kuesioner google form. Populasi sebanyak 130 auditor yang bekerja pada KAP di Surabaya., sedangkan sampel penelitian sebanyak 98. Analisis data dibantu dengan software SmartPLS. Berdasarkan hasil penelitian, diperoleh hasil profesionalisme dan intensitas moral berpengaruh signifikan terhadap intensi auditor melakukan whistleblowing, sedangkan personal cost of reporting tidak berpengaruh signifikan terhadap intensi auditor melakukan whistleblowing.

Analisis Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Terhadap Sistem Pengendalian Internal Kas Pada PT. Bulan Biru Tour And Travel Dinda Kama Dita; Tantina Haryati
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 1 (2021): November 2020 - Mei 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i1.6899

A company needs an internal control system because to maintain the existence of cash appropriately for managing and controlling cash, one of which is cash receipts and cash disbursements. In this case, cash is the company's most liquid asset or asset and is prone to fraud, fraud and theft. In this study, the objective is to find out how the accounting information system for cash receipts and payments on the internal control system at PT. Bulan Biru Tour and Travel. This type of research is a type of case study research using a qualitative approach. Internal cash control in the company is inadequate, this is reflected in the implementation of internal cash control, there is an organizational structure in which there is a description of the duties and responsibilities of each part of the company, the authorization of the authorized official for each transaction of cash receipts and disbursements of the company. It is suggested that there should be a separation of duties between the recording function and the cash storage function.

Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, dan Pengungkapan CSR terhadap Nilai Perusahaan Elyana Putri Nur Fitri; Tantina Haryati
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 6 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

This study aims to examine and analyze the effect of profitability, firm size, leverage and CSR disclosure on firm value. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. This research is an explanatory research with a quantitative approach. This study uses secondary data in the form of an annual report. The sampling technique used purposive sampling method. Based on the criteria or considerations that have been determined, 32 companies were obtained as research samples. The analysis technique in this study uses partial least squares with the help of the SmartPLS program. The results of this study indicate that profitability has a positive and significant effect on firm value, firm size has a positive and significant effect on firm value, leverage has a positive and insignificant effect on firm value, and corporate social responsibility (CSR) has a positive and insignificant effect on firm value. Keywords: profitability, firm size, leverage, csr disclosure, firm value

Pengaruh Good Corporate Governance terhadap Nilai Perusahaan Ika Faradilla Purwaningrum; Tantina Haryati
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 6 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

This research aims to test and analyze the influence of Good Corporate Governance including institutional ownership, managerial ownership, an independent board of commissioners, and an audit committee on the value of the company. The population used in this study is a State-Owned Enterprise (BUMN) listed on the Indonesia Stock Exchange (IDX) for the period 2016-2020. This type of research is explanatory research with a quantitative approach. The data used in this study is secondary data in the form of annual reports. Sampling techniques are obtained using purposive sampling methods. Based on predetermined criteria, 14 state-owned enterprises (SOEs) were obtained as research samples. The analysis technique used in this study is Partial Least Square (PLS) with the help of the SmartPLS program. The results of this study show that Institutional Ownership has a positive and significant effect on the value of the company, Managerial Ownership has a positive and significant effect on the value of the company, the Independent Board of Commissioners has no significant effect on the value of the company, the Audit Committee has a positive and significant effect on the value of the company. Keywords: Institutional Ownership; Managerial Ownership; Independent Board of Commissioners; Audit Committee; Company Value.

The Role of Environmental Accounting in Social Responsibility with the Classical and Contemporary Maqashid Sharia Approach Tantina Haryati
Nusantara Science and Technology Proceedings 4th Economics, Business, and Government Challenges 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2301

The role of environmental accounting is reflected in all activities related to its social responsibility to the environment. Universities are mirrors and printers of the younger generation that produce dignified and well-behaved people in managing their environment. The classical Islamic perspective states that environmental social responsibility is by the concept of fiqh al-biah. While the contemporary Islamic perspective refers to the concept of Jasser Auda, namely Hifdz al-huquq al Insan. This research uses qualitative research with phenomenology approach. The object of this research is the role of environmental accounting in social responsibility with a classical and contemporary maqashid sharia approach. The objectives of this study are 1) To obtain empirical evidence of the role of environmental accounting in social responsibility with a classical maqashid sharia approach. 2) To obtain empirical evidence of the role of environmental accounting in social responsibility with a contemporary maqashid sharia approach. The results of this study indicate that 1) Environmental accounting plays an active role in social responsibility with a classical Islamic perspective, namely maqashid sharia: fiqh al-biah. 2) Contemporary views indicate a stronger role in the implementation of environmental management, especially in the hifdz al-huquq al-Insan approach (human rights protection).

Pengaruh RGEC (Risk Profile, Good Corporate Governance, Earnings and Capital) terhadap Financial Distress Perusahaan Perbankan di Indonesia Soffi Marisha Yuliani; Tantina Haryati
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

This study aims to examine and analyze the effect of RGEC (Risk Profile, Good Corporate Governance, Earnings and Capital) on the financial distress of banking companies in Indonesia. The population used in this study are all banking companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. This research is a quantitative research. This study uses secondary data used in the form of financial statements and annual reports of banking companies for the period 2017-2021 obtained from the Indonesia Stock Exchange (IDX) website and the official website of banking companies. The sampling technique used purposive sampling method. Based on the criteria or considerations that have been determined, 14 companies were obtained as research samples. The analysis technique in this study uses statistical calculations, using IBM SPSS 22.0 software for windows. The results of this study state that the Risk Profile has a negative effect on Financial Distress. The results of this study state that Good Corporate Governance has a negative effect on Financial Distress. The results of this study indicate that Earnings has a negative effect on Financial Distress. The results of this study indicate that Capital has a positive effect on Financial Distress. Keywords: Risk Profile; Good Corporate Governance; Earnings; Capital; Financial Distress

Pengaruh Faktor Fundamental Keuangan dan Makro Ekonomi Terhadap Harga Saham pada Perusahaan Badan Usaha Milik Negara (BUMN) yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2020 Fabiola Dinda Effendi; Tantina Haryati
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 1 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i1.601

Stock investment in the capital market promises two forms of profit, capital gains and dividends. In addition to high profits, stock investments also have a high risk of loss because stocks have a nature high return-high risk. One of the risks posed is the ups and downs of stock prices that occur at any time can cause losses such as capital loss. The purpose of this study was to determine the effect of ROE, DER, and exchange rates on stock prices in BUMN listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique is a purposive sampling technique. The sample obtained amounted to 13 companies. The results of the analysis using SmartPLS 3.0 shows that ROE has a positive and significant effect, DER has a negative and significant effect, while the exchange rate has no significant effect on stock prices.

ANALISIS AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA BEDANTEN KECAMATAN BUNGAH KABUPATEN GRESIK Maulana Herlambang; Tantina Haryati
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

The amount of Village Fund Allocation (ADD) is getting bigger every year. Therefore, the village has an obligation to make financial reports on the accountability of the realization of the budget for the funds that have been used. The report is also expected to comply with the principles of accountability and transparency, in order to realizegood governance and can cause accounting to be quickly accepted and recognized. The sampling technique used was purposive sampling technique and the research data source technique was using snowball sampling technique. This type of research approach is in the form of qualitative research. Based on the results of the research, Accountability carried out by the Bedanten Village Government has been running quite well and has realized Good Governance. The Village Government has implemented the Village Fund Allocation Program in accordance with the rules and involves elements of government and accountability principles, but there is still a need to improve accountability to village communities.

Pengaruh Tingkat Pendidikan, Pemahaman Teknologi Informasi, dan Ukuran Usaha terhadap Penerapan SAK EMKM pada UMKM Kafe di Surabaya Sylvia Martha; Tantina Haryati
Reslaj : Religion Education Social Laa Roiba Journal Vol 5 No 2 (2023): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

This research aims to test and analyze the influence of education level, understanding of information technology, and business size on the application of SAK EMKM to MSMEs Café in Surabaya. The population used in this study of café MSME owners was 652 based on data from the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia. This research is quantitative research. The study used primary data in the form of questionnaires. Sampling techniques use random sampling methods. Based on established criteria or considerations obtained by 100 café owners as a research sample. The analysis techniques in this study used partial least square with the help of the SmartPLS program. The results of this study show that the Level of Education Affects the Application of SAK EMKM in Café MSMEs in Surabaya, Understanding Technology Does Not Affect the Application of EMKM SAK in Café MSMEs in Surabaya., Business Size Affects the Application of SAK EMKM in MSMEs Café in Surabaya. Keywords: Level of Education; Understanding Technology; Business Size; SAK EMKM; MSMEs Education Level; Understanding Technology; Business Size; SAK EMKM; UMKM

Pengaruh RGEC (Risk Profile, Good Corporate Governance, Earnings and Capital) terhadap Financial Distress Perusahaan Perbankan di Indonesia Soffi Marisha Yuliani; Tantina Haryati
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

This study aims to examine and analyze the effect of RGEC (Risk Profile, Good Corporate Governance, Earnings and Capital) on the financial distress of banking companies in Indonesia. The population used in this study are all banking companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. This research is a quantitative research. This study uses secondary data used in the form of financial statements and annual reports of banking companies for the period 2017-2021 obtained from the Indonesia Stock Exchange (IDX) website and the official website of banking companies. The sampling technique used purposive sampling method. Based on the criteria or considerations that have been determined, 14 companies were obtained as research samples. The analysis technique in this study uses statistical calculations, using IBM SPSS 22.0 software for windows. The results of this study state that the Risk Profile has a negative effect on Financial Distress. The results of this study state that Good Corporate Governance has a negative effect on Financial Distress. The results of this study indicate that Earnings has a negative effect on Financial Distress. The results of this study indicate that Capital has a positive effect on Financial Distress. Keywords: Risk Profile; Good Corporate Governance; Earnings; Capital; Financial Distress

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