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This Author published in this journals
All Journal JAM Jurnal ASET (Akuntansi Riset) EKONOMIS : Journal of Economics and Business The International Journal of Business Review (The Jobs Review) Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI)
Zalida Afni
Politeknik Negeri Padang
Economics, Econometrics & Finance Education

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Journal : Journal of Applied Accounting And Business (JAAB)

 1 
Metode Pembelajaran Mata Kuliah Audit: Apakah Sudah Relevan? Renda Saura; Anda Dwiharyadi; Zalida Afni
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.244

Abstract

This study aims to determine the relevant learning methods used by tertiary institutions in the course audit course, which will produce graduates who have competencies that are in line with industry needs. This research focuses on identifying the learning methods currently applied by universities through semester plan learning (RPS) at various universities in Indonesia, which are obtained via the internet. As for identifying learning methods that can produce graduates who have competence in accordance with the industry, data is obtained through questionnaires distributed to accounting practitioners. This study applies a quantitative descriptive approach using survey methods. The population in this study were students majoring in accounting in Indonesia and practitioners in the fields of accounting, finance, and auditing. The results show that there is a gap between the learning methods currently applied by universities and those expected by practitioners. Higher education institutions mostly apply group discussions, while the industry applies case-based learning
ANALISIS PENGARUH FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SELAMA TAHUN 2019-2022 Atikah Pratiwi Herman; Zalida Afni; Sukartini
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.255

Abstract

This study seeks to assess the impact of applying the Fraud Hexagon (comprising pressure, opportunity, rationalization, capability, arrogance, and collusion) on the likelihood of fraudulent financial statements within banking companies listed on the Indonesia Stock Exchange during the period from 2019 to 2022. Employing a quantitative approach, the research utilized purposive sampling, selecting a sample of 36 companies. Logistic regression analysis was conducted on the data using IBM SPSS 26 software. Fraudulent Financial Statements were identified through restatements in the sample companies' financial statements, serving as the dependent variable. The Fraud Hexagon elements were represented by variables such as financial target, ineffective monitoring, change in auditor, change in director, frequent appearance of CEO's image, and collaboration with government projects, serving as independent variables. The findings indicate that the change in auditor and collaboration with government projects have a significant impact on the potential for financial report fraud. However, variables such as financial target, ineffective monitoring, change of director, and frequent appearance of CEO's image were found to have no effect on the potential for financial report fraud.
Co-Authors Amanda Anindya Ananto, Rangga Putra Anda Dwi Haryadi Anda Dwiharyadi Anda Dwiharyadi Atikah Pratiwi Herman Aulia, Rentih Bella Utami Putri Eka Siskawati Elfitri Santi Eliyanora Febrianita Hadis Fithri Meuthia, Reno Gusmita Sofia Hidayatul Ihsan Irda Rosita Noviani Adilla Rahmayani, Rezkia Renda Saura Reno Fithri Meuthia Tasniem Fauzia Wiwik Andriani Yola Suryafma Yossi Septriani Yossi Septriani Zahara Zahara Zahara