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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Riset Akuntansi Terpadu Indonesian Journal of Sustainability Accounting and Management Journal of Accounting Science LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal AKSI (Akuntansi dan Sistem Informasi) Muhammadiyah International Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Akuntansi Jurnal Online Insan Akuntan Jurnal Ilmiah Akuntansi Kesatuan Abdimasku : Jurnal Pengabdian Masyarakat Indonesian Journal of Law and Economics Review Procedia of Social Sciences and Humanities PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indonesian Journal of Sustainability Accounting and Management IJMI
Ruci Arizanda Rahayu
Universitas Muhammadiyah Sidoarjo
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Social Sciences

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Tranparansi dan Akuntabilitas Pelaporan Keuangan Masjid Agung Al-Akbar Surabaya Rahayu, Ruci Arizanda
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.728 KB) | DOI: 10.22219/jrak.v4i2.4948

Abstract

This study is conducted to understand the meaning of transparency and accountability financialreport of Surabaya Al Akbar national Mosque. This study is a descriptive qualitative studywhile the study approach is phenomenological transcendental by taking site and location atSurabaya Al Akbar National Mosque. Data is gained by interview to 12 (twelve) informant keysas communities, donor, administrative section head, treasury, secretary, and mosque staff. Datavalidity testing is taken by triangulation technique and analysis method is taken by intentionalanalysis, epoche, and eidetic reduction steps. The result of the study concludes that Surabaya AlAkbar National Mosque in applying accountancy uses the basic standard PSAK nu. 45 year2011 about nonprofit organization including financial position report, activities report, moneysupply report, and notes for financial report. Applying this practice is guaranteed by good faithquality values as amanah, istiqomah, uswah, mas’uliah, and liljami’il-ummah as behaviororientation for the mosque organizer, skillfully human resources in organization structure, community role, and the acknowledgment by quality management system ISO 9001:2008. Accountability principal is part of worship by vertical and horizontal responsibility pattern. The verticalpattern to supervisor agency, East Java Government, and Allah SWT to get His blessing. Thehorizontal pattern is tended to mosque donor and society. Transparency principal is done byproviding clear information about the procedures, costs, and responsibility of the mosque organizer agency and giving ease access to financial report information, complaint mechanism arrangement, and improving information through cooperation with public medium. However, financial report has not checked yet by independent auditor so, it is lessening the value of accountability and transparency financial report itself.Keyword:accountability, Allah’s blessing, informant, interview, phenomenological, transparency.
Healthy Lifestyle, Role Ambiguity, Spiritual Quotient, and Job Burnout on Job Satisfaction Hermawan, Sigit; Wati, Lina Rahma; Hanif, Aisha; Rahayu, Ruci Arizanda; Rahayu, Duwi
Muhammadiyah International Journal of Economics and Business Vol. 2, No.2, 2019
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Perguruan Tinggi Muhammadiyah

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

Abstract

This study aims to determine the effect of Healthy Lifestyle, Role Ambiguity, Spiritual Quotient and Job Burnout on Job Satisfaction at Public Accounting Firms in Surabaya. The purpose of this study is to analyze the effect of independent variables namely Healthy Lifestyle, Role Ambiguity, Spiritual Quotient and Job Burnout influencing, the dependent variable namely Job Satisfaction assisted by using the SPSS program.  In this study the data were collected through a questionnaire method of 44 respondents by purposive sampling technique to determine the response of respondents to each variable.  Then do the data analysis in the form of quantitative analysis.  Quantitative analysis includes validity and reliability tests, hypothesis testing through the R2 test and T test.  Data analysis techniques using multiple linear regression analysis that serves to prove the research hypothesis. The results of the analysis show that healthy lifestyle, spiritual quotient and job burnout have no partial effect on job satisfaction, while role ambiguity has a partial effect on job satisfaction.
Theory of Planned Behavior, Information Technology, and Taxpayer Compliance Sigit Hermawan; Tri Yuda Lesmana; Duwi Rahayu; Nihlatul Qudus Sukma Nirwana; Ruci Arizanda Rahayu
Jurnal Bisnis dan Akuntansi Vol 23 No 2 (2021): 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.v23i2.925

Abstract

This research aims to analyze the influence Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, Theory of Planned Behavior which proxy with perceived behavioral control, information technology, and taxpayer awareness against tax compliance. This research used quantitative as the research methodology and the data used is primary data. The object of this research is the individual taxpayers conducting business registered in KPP”X” Sidoarjo East Java, Indonesia. The population in this study amounted to 7.207 and the sampling technique used simple random sampling with a total of 100 respondents. Partially, the yield of the research stated that the Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, information technology, and taxpayer awareness influence on tax compliance, while the Theory of Planned Behavior which proxy with perceived behavioral control is not influence on tax compliance. Simultaneously, the yield of the research stated that the Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, Theory of Planned Behavior which proxy with perceived behavioral control, information technology, and taxpayer awareness influence on tax compliance.
Determining Audit Quality in the Accounting Profession with Audit Ethics as a Moderating Variable Sigit Hermawan; Duwi Rahayu; Sarwenda Biduri; Ruci Arizanda Rahayu; Nur Amalina Nisfa Salisa
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.138

Abstract

Obtaining information about a company’s financial statements has become increasingly important. Thus, highly skilled and expert public accountants are required who can execute their tasks following ethical standards. This study investigates the effects of audit professional skepticism and auditor expertise and integrity on audit quality in the accounting profession, with auditor ethics as the moderating variable. The study sample consisted of 65 auditors working in 14 public accounting firms in Surabaya, Indonesia. Data were collected through questionnaires and then analyzed using the SmartPLS approach. Results indicated that audit professional skepticism and auditor expertise and integrity positively influence audit quality. On one hand, auditor expertise, which is moderated by auditor ethics, positively influences audit quality. On the other hand, audit professional skepticism and integrity, which are moderated by auditor ethics, do not influence audit quality. The findings suggest that auditors must further improve their compliance with ethical standards to strengthen their integrity, which in turn, enables them to produce good audit quality. Furthermore, auditors must always strive to increase their professional skepticism and expertise.
Tranparansi dan Akuntabilitas Pelaporan Keuangan Masjid Agung Al-Akbar Surabaya Ruci Arizanda Rahayu
Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.728 KB) | DOI: 10.22219/jrak.v4i2.4948

Abstract

This study is conducted to understand the meaning of transparency and accountability financialreport of Surabaya Al Akbar national Mosque. This study is a descriptive qualitative studywhile the study approach is phenomenological transcendental by taking site and location atSurabaya Al Akbar National Mosque. Data is gained by interview to 12 (twelve) informant keysas communities, donor, administrative section head, treasury, secretary, and mosque staff. Datavalidity testing is taken by triangulation technique and analysis method is taken by intentionalanalysis, epoche, and eidetic reduction steps. The result of the study concludes that Surabaya AlAkbar National Mosque in applying accountancy uses the basic standard PSAK nu. 45 year2011 about nonprofit organization including financial position report, activities report, moneysupply report, and notes for financial report. Applying this practice is guaranteed by good faithquality values as amanah, istiqomah, uswah, mas’uliah, and liljami’il-ummah as behaviororientation for the mosque organizer, skillfully human resources in organization structure, community role, and the acknowledgment by quality management system ISO 9001:2008. Accountability principal is part of worship by vertical and horizontal responsibility pattern. The verticalpattern to supervisor agency, East Java Government, and Allah SWT to get His blessing. Thehorizontal pattern is tended to mosque donor and society. Transparency principal is done byproviding clear information about the procedures, costs, and responsibility of the mosque organizer agency and giving ease access to financial report information, complaint mechanism arrangement, and improving information through cooperation with public medium. However, financial report has not checked yet by independent auditor so, it is lessening the value of accountability and transparency financial report itself.Keyword:accountability, Allah’s blessing, informant, interview, phenomenological, transparency.
Intellectual Capital Disclosure And Comprehensive Intellectual Capital Management : Evidence From Universities In Southeast Asia Sigit Hermawan Hermawan; Duwi Rahayu; Jamaludin Jamaludin; Ruci Arizanda Rahayu; Sarwenda Biduri
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1046.917 KB) | DOI: 10.22219/jrak.v11i1.14287

Abstract

The purpose of this study was to identify the practice patterns of disclosure of Intellectual Capital Disclosure by Universities in the Three Southeast Asian Countries, namely Indonesia, Malaysia, and Singapore based on the 4ICU ranking, conducting different tests of ICD practices at the University of the three countries, and providing recommendations on IC management strategies in university. This research is a type of mixed research (quantitative and qualitative). The other research results state that there are no differences in the ICD disclosure pattern between Universities in Indonesia, Malaysia, and Singapore. Recommendations for IC management strategies in higher education can be done with comprehensive intellectual capital management (CICM). The research implication is that universities in Southeast Asia need to carry out IC disclosure because it is a form of management accountability to stakeholders and also for decision making related to universities.
Pengaruh Skeptisisme Profesional Audit dan Keahlian Auditor Terhadap Kualitas Audit Ruci Arizanda Rahayu
Jurnal Riset Akuntansi Terpadu Vol 13, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v13i2.9129

Abstract

This study aims to determine the effect of Audit Professional Skepticism and Auditor Expertise on Audit Quality. The analytical tool used is to tabulate the questionnaire, collect data in the form of validity and reliability tests. The hypothesis in this study is that there is an effect of the Professional Skepticism of the Audit and the Expertise of the Auditor on Audit Quality. To test this hypothesis, the SPSS data analysis tool was used. The results obtained based on the validity test show that all statements in the questionnaire are declared valid. For the reliability test of all variables, the composite reliability value or Crobach's alpha value was stated to be reliable. And for Hypothesis Test based on R-Square, T-Statistics and Significance Value shows that all hypotheses are accepted. The results of this hypothesis state that professional audit skepticism and auditor expertise have an effect on audit quality.
Healthy Lifestyle, Role Ambiguity, Spiritual Quotient, and Job Burnout on Job Satisfaction Sigit Hermawan; Lina Rahma Wati; Aisha Hanif; Ruci Arizanda Rahayu; Duwi Rahayu
Muhammadiyah International Journal of Economics and Business Vol. 2, No.2, 2019
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Perguruan Tinggi Muhammadiyah

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

Abstract

This study aims to determine the effect of Healthy Lifestyle, Role Ambiguity, Spiritual Quotient and Job Burnout on Job Satisfaction at Public Accounting Firms in Surabaya. The purpose of this study is to analyze the effect of independent variables namely Healthy Lifestyle, Role Ambiguity, Spiritual Quotient and Job Burnout influencing, the dependent variable namely Job Satisfaction assisted by using the SPSS program.  In this study the data were collected through a questionnaire method of 44 respondents by purposive sampling technique to determine the response of respondents to each variable.  Then do the data analysis in the form of quantitative analysis.  Quantitative analysis includes validity and reliability tests, hypothesis testing through the R2 test and T test.  Data analysis techniques using multiple linear regression analysis that serves to prove the research hypothesis. The results of the analysis show that healthy lifestyle, spiritual quotient and job burnout have no partial effect on job satisfaction, while role ambiguity has a partial effect on job satisfaction.
Alternative Audit Quality Assessment In Overcoming Audit Tenure: Alternatif Penilaian Kualitas Audit Dalam Mengatasi Audit Tenure Ruci Arizanda Rahayu; Wiwit Hariyanto; Eny Maryanti
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.326

Abstract

This study aims to determine how the independence and experience of auditing as an alternative to assessing audit quality and overcoming audit tenure at KAP Subagyo & Luthfi. The method used in this research is an exploratory case study. The data collection method used is documentation, observation, and unstructured interviews. The data analysis technique used in this research is the pattern match technique. The results obtained indicate that independence and audit experience can be used as an alternative to assessing audit quality. In addition, independence and audit experience can overcome the existence of audit tenure.
Love of Money, Financial Literacy, Locus of Control dan Gender Terhadap Pengelolaan Keuangan Pribadi Pelaku UMKM Khori Atul Aini; Ruci Arizanda Rahayu
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1417

Abstract

This study was conducted to determine the effect of love of money, financial literacy, locus of control and gender on the personal financial management of SME actors. It belongs to quantitative research and the research sample is 35 SMEs in Wage village and its surroundings. The sampling technique applied is a saturated sample by making all members of the population as a sample, then distributing questionnaires through google form so that it gets 35 respondents. The purpose of sampling is saturated because the population used is relatively small. By using SPSS version 26, the data analysis techniques used include validity, reliability and multiple regression analysis. The results of this study state that there is no influence on the love of money variable on the personal financial management of SME actors. The financial literacy variable has a positive effect on the personal financial management of SME actors, which means that the better the literacy level of SME actors, the better in financial management behavior. The locus of control variable has a negative influence on the personal financial management of SME actors, which means that the higher the locus of control, the lower the financial management behavior. The gender variable has a positive influence on the personal financial management of SME actors, which means that the high understanding of gender roles can make the SME financial management better.
Co-Authors Aisha Hanif Ajeng Dewi Anggrahini Duwi Rahayu Eny Maryanti Fityan Izza Noor Abidin Ika Putri Mujirahayu Istian Kriya Almanfaluti Jamaludin Jamaludin Khori Atul Aini Lina Rahma Wati Mahardika Darmawan Kusuma Wardana Miftahul Huda Muhammad Tegar Hidayatullah Nihlatul Qudus Sukma Nirwana Noor Reta Dwi Sari Nur Amalina Nisfa Salisa Sarwenda Biduri Shifa Azizah Haifa Sigit Hermawan Taufik Marzuki Tri Yuda Lesmana Wati, Lina Rahma Wiwit Hariyanto Yolanda Wahyu Fitriandini