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PENGARUH PARTISIPASI DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL: KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING Yulia Putri; Novita
Jurnal Aplikasi Akuntansi Vol 4 No 2 (2020): Jurnal Aplikasi Akuntansi, April 2020
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.988 KB) | DOI: 10.29303/jaa.v4i2.55

Abstract

This study aims to determine: (1) Effect of Budget Participation on Managerial Performance, (2) Effect of Organizational Commitment on Managerial Performance, (3) Effect of Organizational Commitment to Moderate the Relationship Between Budget Participation and Managerial Performance. The research data was collected using questionnaire techniques. The number of samples in this study were 42 respondents Structural Officials at one of the private universities in Jakarta. The sampling technique uses purposive sampling. Data analysis method uses Partial Least Square (PLS) method, the analysis is carried out through three stages, namely outside model analysis, internal model analysis, and hypothesis testing. The results of this study indicate the effect of budgeting participation has a positive and significant effect on managerial performance, the second hypothesis shows organizational commitment has a positive and significant effect on managerial performance, and the third hypothesis indicates that moderate organizational commitment has a positive influence and significant influence on participation participation relationships budget with managerial performance.
DAMPAK AKUNTANSI FORENSIK DAN AUDIT INVESTIGASI DALAM MENDETEKSI FRAUD PENGADAAN BARANG/JASA Retno Ratu Wiharti; Novita novita
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 11 No 2 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.872 KB) | DOI: 10.36694/jimat.v11i2.234

Abstract

The purpose of this study was to determine the effect of the forensic accounting and audit investigations in detecting fraud procurement of goods and services. The rise of fraud cases in Indonesia, one of which is fraud related to public needs, namely the procurement of goods and services. This is reminiscent of the real threat of fraud in the form of corruption in the procurement of goods and services that can cause poor quality of goods / services produced so that they cannot serve the public interest effectively and efficiently. In this context, the community is the most disadvantaged party. Collecting data in this study through the distribution of questionnaires with a total sample of 34 auditor respondents in the field of Investigation of the Badan Pemeriksa Keuangan dan Pembangunan DKI Jakarta. This research uses PLS (Partial Least Square) analysis technique, using SmartPLS software testing tool version 3.2.8. The results of this study indicate that the results of the analysis of the application of forensic accounting and investigative audits have a significant effect in detecting fraud procurement of goods / services.
Kaizen Costing sebagai Perbaikan Berkelanjutan untuk Meningkatkan Keunggulan Bersaing pada E-Commerce Nurlaeli Aprilia Sahri; Novita Novita
Jurnal Kajian Akuntansi Vol 3, No 1 (2019): JUNI 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i1.2136

Abstract

This study aims to analyze the application of kaizen costing as a continuous improvement to improve the competitive advantage of e-commerce. Kaizen is widely applied to Japanese companies with the concepts of 3M (Muda, Mura, Muri) and 5S (Seiri, Seiton, Seiso, Seiketsu, Shitsuke) that can help management in managing workplaces, improve employee discipline, reduce waste, improve company quality and efficiency . E-commerce as the object of research is PT Aplikasi Karya Anak Bangsa (Go-Jek Indonesia) which involves employees, drivers, and customers as research samples. The method of data collection is done through observation, documentation, interviews and questionnaires. Methods of data analysis through descriptive analysis and verification using the Partial Least Square (PLS) program. Based on the survey results, respondents' responses and company conditions concluded that Go-Jek had implemented the kaizen costing concept in the face of e-commerce competition. However, only the variables Muri, Seiso, Seiketsu, Shitsuke which only have a significant effect on the variable of competitive advantage. This is because the number of respondents who have not felt the effectiveness of the company in implementing kaizen costing.Keywords: Kaizen costing; Continuous improvement; 3M; 5S; Competitive advantage
Persepsi Auditor atas Konflik Kepentingan dan Perburuan Rente dalam Mendeteksi Indikasi Fraud Natasha Priscilla Silooy; Novita Novita
Akuntabilitas Vol 14, No 2 (2021)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v14i2.22570

Abstract

This study aims to prove that conflict of interest and rent seeking have a positive effect on indications of fraud based on the auditor’s perception. Indications of fraud in this study using the theory of fraud pentagon which consists of pressure, rationalization, opportunity, capability, and arrogance. Furthermore, conflicts of interest are seen from personal, relational, cultural, and structural indicators. While the indicators of rent seeking are seen from working capital, debt, corporate immunity, creative accounting, and corporate governance. This research is quantitative research using primary data. The population in this study are auditors who work in public accounting firms. The research sample consisted of 100 samples and was obtained using non-probability sampling and incidental sampling methods. The data analysis technique used the Partial Least Square method which consisted of descriptive and verification analysis. The results of the study show that conflicts of interest and rent seeking have a positive and significant effect on indications of fraud. The results of this study support the fraud pentagon theory that conflict-of-interest activities and rent seeking have an influence on indications of fraud.How to Cite: Silooy, N. P., & Novita. (2021). Persepsi Auditor atas Konflik Kepentingan dan Perburuan Rente dalam Mendeteksi Indikasi Fraud. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 255-268.
APAKAH GEMBA KAIZEN MAMPU MENINGKATKAN KINERJA NONKEUANGAN PERGURUAN TINGGI? Muhammad Zamzami; Novita Novita
Jurnal Akuntansi Multiparadigma Vol 12, No 1 (2021): Jurnal Akuntansi Multiparadigma (April 2021 - Agustus 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.1.12

Abstract

Abstrak - Apakah Gemba Kaizen Mampu Meningkatkan Kinerja Nonkeuangan Perguruan Tinggi?Tujuan Utama - Penelitian ini untuk melihat pengaruh Gemba kaizen dalam meningkatkan kinerja nonkeuangan, yaitu sistem manajemen mutu pendidikan tinggi dan kualitas layanan pada perguruan tinggi.Metode - Penelitian ini menggunakan Partial Least Square sebagai metode. Sampel penelitian terdiri dari 400 mahasiswa pada beberapa perguruan tinggi.Temuan Utama – Penelitian ini menemukan bahwa Gemba kaizen dapat meningkatkan kinerja nonkeuangan perguruan tinggi. Jika perguruan tinggi mengimplementasikan konsep Gemba kaizen maka perguruan tinggi juga meningkatkan sistem manajemen mutu. Peningkatan kinerja dapat dimulai dari perencanaan, pelaksanaan, evaluasi, pengendalian, sampai dengan pencapaian.Implikasi Teori dan Kebijakan – Pengelola perguruan tinggi dituntut untuk melakukan perbaikan berkelanjutan dengan mengimplementasikan konsep Gemba kaizen pada aktivitas operasionalnya. Selain itu, pengelola perguruan tinggi dapat terus meningkatkan kinerja nonkeuangan agar visi dan misi dapat perguruan tinggi tercapai.Kebaruan Penelitian - Kebaruan penelitian ini terlihat pada dampak implementasi Gemba kaizen dalam meningkatkan kinerja nonkeuangan perguruan tinggi. Abstract - Can Gemba Kaizen Improve Non-financial Performance in Higher Education?Main Purpose - This study was to see the effect of Gemba kaizen in improving non-financial performance, namely the quality management system of higher education and service quality in universities.Method - This study used Partial Least Square as a method. The research sample consisted of 400 students at several universities.Main Findings - This study found that Gemba kaizen can improve non-financial performance. If the higher education managers implement this concept, the institutions also improve the quality management system. Performance improvement can be started by planning, implementing, evaluating, controlling until achieving.Theory and Practical Implications - Higher education managers must make continuous improvements by implementing the concept of Gemba kaizen in their operational activities. In addition, tertiary institutions can continue to improve non-financial performance so that the university's vision and mission can be achieved.Novelty - The novelty of this study is seen in the impact of implementing Gemba kaizen in improving non-financial performance in higher education.
Dampak Penerapan Akuntansi Forensik dan Audit Investigasi dalam Mendeteksi Fraud Pengadaan Barang/Jasa Retno Ratu Wiharti; Novita Novita
Jurnal Ilmiah Akuntansi dan Humanika Vol. 10 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.24698

Abstract

The purpose of this study was to determine the effect of the forensic accounting and audit investigations in detecting fraud procurement of goods and services. The rise of fraud cases in Indonesia, one of which is fraud related to public needs, namely the procurement of goods and services. This is reminiscent of the real threat of fraud in the form of corruption in the procurement of goods and services that can cause poor quality of goods / services produced so that they cannot serve the public interest effectively and efficiently. In this context, the community is the most disadvantaged party. Collecting data in this study through the distribution of questionnaires with a total sample of 34 auditor respondents in the field of Investigation of the Badan Pemeriksa Keuangan dan Pembangunan DKI Jakarta. This research uses PLS (Partial Least Square) analysis technique, using SmartPLS software testing tool version 3.2.8. The results of this study indicate that the results of the analysis of the application of forensic accounting and investigative audits have a significant effect in detecting fraud procurement of goods / services.
ANALISIS TINGKAT KORUPSI PEMERINTAH DAERAH BERDASARKAN OPINI AUDIT, TEMUAN AUDIT ATAS KELEMAHAN SPI DAN KETIDAKPATUHAN TERHADAP PERATURAN PERUNDANG-UNDANGAN NurFaidah NurFaidah; Novita Novita
Jurnal Akuntansi dan Keuangan (JAK) Vol 27 No 1 (2022): JAK Volume 27 No 1, 2022
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v27i1.308

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui adanya pengaruh antara opini audit, temuan kelemahan sistem pengendalian internal dan temuan ketidakpatuhan perundang-undangan terhadap tingkat korupsi di pemerintahan daerah provinsi. Jenis penelitian yang digunakan dalam penelitian ini merupakan jenis penelitian kuantitatif dengan data sekunder. Penelitian ini dilakukan pada 34 provinsi diseluruh Indonesia tahun 2014-2019, dengan total sampel sebanyak 204 sampel. Sumber data menggunakan IHPS 2014-2019 dan laporan tahunan KPK. Analisis data yang digunakan dalam penelitian ini adalah dengan metode regresi linear berganda dengan purposive sampling. Berdasarkan hasil pengujian penelitian ini menunjukkan bahwa opini audit, temuan kelemahan SPI dan temuan ketidakpatuhan perundang-undangan berpengaruh positif dan signifikan terhadap tingkat korupsi. Keterbatasan penelitian ini adalah data yang dipakai hanya terpaku terhadap laporan keuangan sehingga akan lebih baik jika menambah variabel non keuangan untuk mendeteksi korupsi. Kebaruan penelitian ini terlihat pada laporan yang digunakan menggunakan data dari KPK, menganalisis secara terpisah variabel temuan audit menjadi temuan audit atas kelemahan sistem pengendalian internal dan temuan audit atas ketidakpatuhan terhadap peraturan perundang-undangan, dan sampel menggunakan 34 provinsi di Indonesia dari tahun 2014-2019.
COSO’s Enterprise Risk Management Framework in Agriculture Startup to Support the Achievement of SDGs Pillars Ita Febrianti; Novita Novita
TIJAB (The International Journal of Applied Business) Vol. 5 No. 1 (2021): APRIL 2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.V5.I1.2021.18-36

Abstract

COSO’s Enterprise Risk Management (ERM) is considered to increase the added value of the firm. This study's primary purpose is to discuss the implementation of the COSO’s ERM framework on agricultural startup in supporting the achievement of the SDGs pillars. Data collection methods used are questionnaires. This research uses qualitative and quantitative analysis using the Smart PLS application. It aims to determine the effect of implementation of COSO’s ERM as an added value to agricultural startup as a goal to support the achievement of SDGs pillars. Overall, the implementation of COSO’s ERM at the startup of Sayurbox has a significant effect in supporting the achievement of the economic, social and environmental SDGs pillars.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA MASA PANDEMI COVID-19 Chandra Wulan Atika Sari; Novita Novita
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 2 No 2 (2021): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1146.403 KB) | DOI: 10.55122/jabisi.v2i2.264

Abstract

Penelitian ini bertujuan untuk melihat pengaruh risiko audit, bukti audit, kelangsungan hidup usaha, peristiwa kemudian dan skeptisisme profesional auditor terhadap kualitas audit pada masa pandemi Covid-19. Populasi dalam penelitian ini adalah Akuntan Publik yang bekerja pada Kantor Akuntan Publik yang berada di wilayah DKI Jakarta dan terdaftar pada direktori kantor akuntan publik yang diterbitkan pada tahun 2020. Teknik pengambilan sampel menggunakan purposive sampling dan data dikumpulkan dengan menyebarkan kuesioner. Selanjutnya sampel yang diperoleh untuk analisis data adalah sebanyak 132 responden merupakan auditor pada 12 KAP Wilayah DKI. Hasil penelitian menunjukkan bahwa risiko audit, kelangsungan hidup usaha dan skeptisisme profesional berpengaruh terhadap kualitas audit pada masa pandemi Covid-19, sedangkan bukti audit dan peristiwa kemudian tidak berpengaruh terhadap kualitas audit pada masa pandemi Covid-19
IMPLEMENTATION OF CSR PROGRAMS TOWARD ACHIEVEMENT OF THE SDGs TARGET Weni Apriliyani; Novita Novita
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1073.109 KB) | DOI: 10.35310/accruals.v3i1.37

Abstract

Preparation of this study aimed to evaluate whether CSR program PT Holcim Indonesia Tbk has met the criteria of GRI-Standard and determine whether CSR program PT Holcim Indonesia Tbk is able to support perncapaian SDG's targets in 2030. This study is a qualitative and quantitative research. Research data collection techniques by interviewing the management of PT Holcim Indonesia Tbk namely Community Relations division and the local government. The second data collection techniques is by distributing questionnaires to people who get Holcim CSR program. The results of data analysis in this research produces information that only PT Holcim Indonesia CSR program Tbk economics that has influence on the target perncapaian SDG's. While the social and environmental fields have not been proven to have an effect on the achievement of the target SDG's. The results of the data analysis was due largely Holcim CSR program is only focused on the achievement of the economy and the realization of all the indicators for the achievement of SDG's may have been performed by the company as a whole, but does’t plan implemented CSR programs on community sustainability.