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All Journal Wahana Riset Akuntansi Economic Education Analysis Journal Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kompetif Jurnal Paradigma Multidispliner (JPM) SENTRI: Jurnal Riset Ilmiah Journal of Indonesian Economy and Business Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Utpala Rani
Universitas Tidar
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PENGELOLAAN ASET TETAP PADA DINAS PERUMAHAN DAN KAWASAN PERMUKIMAN KOTA MAGELANG Eva Juniar Agustina; Utpala Rani
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 4 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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

Abstract

The purpose of this research is to find out how the management of fixed assets in Dinas Perumahan dan Kawasan Permukiman Kota Magelang. The object of this research is the Fixed Assets that are in the Dinas Perumahan dan Kawasan Permukiman Kota Magelang, the reason for choosing the object is that theDinas Perumahan dan Kawasan Permukiman Kota Magelang still does not follow government standards. The data from this study were obtained through primary data and secondary data obtained from various sources, the results of this study indicate that there are still various problems in the Dinas Perumahan dan Kawasa Permukiman Kota Magelang. The results showed that there were still several problems regarding the management of fixed assets in the Dinas Perumahan dan Kawasan Permukiman Kota Magelang, such as the difficulty of tracking existing assets in previous years such as damaged or unused assets. Tujuan dalam penelitian ini adalah untuk mengetahui bagaimana pengelolaan aset tetap di Dinas Perumahan dan Kawasan Permukiman Kota Magelang. Objek penelitian ini adalah Aset Tetap yang ada pada Dinas Perumahan dan Permukiman Kota Magelang, alasan dalam pemilihan objek tersebut dikarenakan Dinas Perumahan dan Kawasan Permukiman Kota Magelang masih belum mengikuti standar pemerintah. Data dari penelitian ini diperoleh melalui data primer dan data sekunder yang didapatkan dari berbagai sumber, hasil penelitian ini menunjukkan bahwa masih terdapat berbagai permasalahan di Dinas Perumahan dan Kawasan Permukiman Kota Magelang. Hasil penelitian menunjukkan bahwa masih terdapat beberapa permasalahan mengenai pengelolaan aset tetap yang berada di Dinas Perumahan dan Kawasan Permukiman Kota Magelang seperti sulitnya melacak aset yang ada pada tahun-tahun sebelumnya seperti aset yang rusak maupun tidak terpakai.
Pengoptimalan Akuntanbilitas Tanggung Jawab Sosial dan Lingkungan (TJSL) pada Perusahaan Tambang di Indonesia Reza Hening Wijaya; Utpala Rani; Nibras Anny Khabibah
Wahana Riset Akuntansi Vol 8, No 2 (2020)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v8i2.110070

Abstract

This descriptive research aims to depict the extent to which mining companies in Indonesia are trying to be accountable for the implementation of social and environmental responsibility. The identification results of 15 coal mining companies’ annual reports of show that most companies rely on qualitative explanations to provide confidence to stakeholders about their behavior towards the environment and society. The lack of companies that disclose quantitative aspects and the relevance of social and environmental responsibility activities can indicate a lack of seriousness by the company in realizing its promise to preserve nature and improve the lives of the surrounding communities Keywords: Green Accounting; CSR; Accountability; Coal Mining Corporations
ANALISIS PENERAPAN STANDAR OPERASIONAL PROSEDUR (SOP) PADA DEPARTEMEN ADMINISTRASI PT BUMEN REDJA ABADI Fransiskus Andika Dwi Putra; Utpala Rani
Jurnal Paradigma Multidisipliner (JPM) Vol 3, No 1 (2022): Jurnal Paradigma Multidisipliner (JPM)
Publisher : Jurnal Paradigma Multidisipliner (JPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1210/.v3i1.154

Abstract

Penelitian ini memiliki tujuan untuk mengetahui bagaimana penerapan standar operasional prosedur (SOP) yang terjadi di departemen administrasi pada PT Bumen Redja Abadi. Jenis penelitian yang digunakan yaitu penelitian kualitatif yang mengacu pada 7 hal pokok dalam SOP, meliputi efisiensi, konsisten, meminimalisasi kesalahan, penyelesaian masalah, perlindungan tenaga kerja, peta kerja dan batasan pertahanan. Informan pada penelitian ini terdapat 3 orang yaitu; Administration Department Head (ADH) dan 2 karyawan pada departemen administrasi. Teknik pengumpulan data yang digunakan yaitu melalui wawancara. Hasil analisis menunjukkan bahwa karyawan pada departemen administrasi di PT Bumen Redja Abadi telah menerapkan SOP yang telah dibuat oleh perusahaan. Adapun mengenai hal pokok dalam SOP di departemen administrasi memiliki beberapa kekurangan pada bagian efisiensi. Kemudian terdapat pula kekurangan di bagian penyelesaian masalah, perlindungan tenaga kerja dan peta kerja. Kata kunci: Standar Operasional Prosedur (SOP), Departemen Administrasi.
The Trusting Beliefs of Users and the Intention to Continue Making Purchases via Social Commerce Ghina Fitri Ariesta Susilo; Utpala Rani; Siti Afidatul Khotijah
Journal of Indonesian Economy and Business Vol 37 No 1 (2022): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.145 KB) | DOI: 10.22146/jieb.v37i1.1402

Abstract

Introduction/Main Objectives: This study aims to examine the influence of a user’s trusting beliefs on the intention to continue making purchases via social commerce. Indonesia is ranked 4th in the world for the most active online users of social media. Thus, it is necessary to investigate the influence of those variables. Background Problems: Social networks contribute to online trading by providing platforms for social commerce. The author chose the trusting beliefs concept and linked it to online users’ trust in social commerce. Novelty: Trusting beliefs variables are fundamental in shaping online users’ behaviors, but no prior research has investigated the effect of trusting beliefs on the intention to make purchases via social commerce. This study presents new research that provides a comprehensive model related to social commerce. Research Methods: This research uses purposive sampling of people who are required to have social media accounts and who have made purchases via social commerce at least once with data taken from surveys. The research uses Structural Equation Modelling (SEM). Finding/Results: This study proves that all trusting beliefs variables are supported and significant, but there is one hypothesis that is not supported (H4). Empirically, this indicates that active users are not necessarily engaging in online shopping using their social media. Conclusion: This study provides insights into the potential role of trusting beliefs driving continuing purchases in the context of social commerce research. We suggest that the sellers need to give customers-to-be more frequent and wider product reviews information so they can get results in terms of stronger product image and motivate them to make purchases via social commerce.
PERAN E-BUDGETING UNTUK MENDUKUNG TRANSPARANSI ANGGARAN PADA PEMERINTAH KOTA SURAKARTA Adhisa Nurafia Rahma; Utpala Rani
Jurnal Akuntansi Kompetif Vol 6 No 1 (2023)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i1.1217

Abstract

Salah satu peningkatan sistem tata kelola keuangan yang kuat adalah penggunaan E-Budgeting dalam transparansi keuangan. Sejak tahun 2017, Pemerintah Kota Surakarta telah menerapkan layanan E-Budgeting. Penelitian ini mencoba untuk mendeskripsikan bagaimana E-Budgeting mendukung transparansi anggaran di Pemerintah Kota Surakarta. Melalui pengamatan online dan tinjauan literatur, metodologi deskriptif digunakan untuk melakukan penelitian ini. Temuan penelitian ini menunjukkan bahwa E-Budgeting sangat penting dalam mendorong transparansi anggaran di Pemerintah Kota Surakarta. Pemerintah Kota Surakarta menerapkan layanan transparansi anggaran, antara lain e-budget.surakarta.go.id dan ppid.surakarta.go.id. Selain itu, Pemerintah Kota Surakarta menyediakan layanan ULAS sebagai penopang aspirasi dan keluhan masyarakat. Penghargaan yang dikeluarkan Badan Pemeriksa Keuangan dengan predikat Wajar Tanpa Pengecualian selama dua belas kali berturut-turut menunjukkan keberhasilan Pemkot Surakarta dalam pengelolaan keuangan yang baik. Kajian ini memberikan rekomendasi, antara lain perlunya sosialisasi kepada masyarakat untuk mendorong keterlibatan masyarakat dalam pengawasan anggaran Pemerintah Kota Surakarta.
How Do Indonesian Listed Companies Disclose Information Related to Whistleblowing? Utpala Rani; Octavia Lhaksmi Pramudyastuti; Agustina Prativi Nugraheni
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (734.982 KB) | DOI: 10.24815/jdab.v9i2.23885

Abstract

This study evaluates how Indonesian public listed companies (PLCs) facilitate whistleblowing and the extent to which they disclose its implementation through annual reports. Data were collected from 68 PLCs of Indonesian Stock Exchange (IDX). Using content analysis of annual reports and website analysis of the PLCs, this study found the companies prefer annual reports than website as the medium to disclose whistleblowing-related information. The disclosure of information on whistleblowing is relatively vary in depth and comprehensiveness. This study also indicated companies’ reluctance to enclose whistleblowing-related information though it has been obligated by the Indonesian Financial Services Authority (or Otoritas Jasa Keuangan/ OJK). Such reluctance can be associated with the absence of penalty for non-disclosers. This study revealed the interconnection between organization features and whistleblowing system. Thus, the companies do not provide fully information on whistleblowing system to prevent unintended consequences resulted from the disclosure and in turn, to indirectly unjustify the role of the whistleblowing system as a part of effective anti-corruption and anti-fraud strategy.
MANFAAT TEKNIK AUDIT BERBANTUAN KOMPUTER TERHADAP KUALITAS AUDIT Wahyu Adi Susmoko; Utpala Rani
SENTRI: Jurnal Riset Ilmiah Vol. 2 No. 4 (2023): SENTRI : Jurnal Riset Ilmiah, April 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v2i4.697

Abstract

Penelitian ini bertujuan untuk mengetahui sejauhmana manfaat penggunaan TABK terhadap kualitas audit dan kinerja auditor. Seperti yang kita tahu bahwa Pandemi Covid-19 serta perkembangan teknologi yang begitu pesat menjadi tantangan bagi auditor dalam pelaksanaan prosedur audit. TABK ini digunakan untuk mengoptimalkan pekerjaan auditor daripada menggunakan teknik manual. Dalam penelitian ini, metode yang digunakan adalah metode kualitatif dengan literature review pada jurnal atau artikel peneliti terdahulu. Sumber data yang diperoleh berasal dari jurnal atau artikel yang berkaitan dengan tema penelitian ini.
ANALISIS PRESEPSI MAHASISWA TERHADAP PENTINGNYA PENGGUNAAN ATLAS DI ERA DIGITAL Gilang Dwi Pradana; Utpala Rani
SENTRI: Jurnal Riset Ilmiah Vol. 2 No. 4 (2023): SENTRI : Jurnal Riset Ilmiah, April 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v2i4.698

Abstract

Era digital menuntut mahasiswa akuntansi, auditor masa depan Indonesia untuk beradaptasi dengan pesatnya perubahan teknologi. Pusat Pembinaan Profesi Keuangan (PPPK) dan Institut Akuntan Publik Indonesia (IAPI) bekerjasama untuk mengembangkan aplikasi ATLAS, yang merupakan sebuah platform di mana auditor bisa menggunakannya untuk mencatat progres dalam proses audit. Tujuan dari penelitian ini untuk mengetahui persepsi mahasiswa terhadap pentingnnya penggunaan ATLAS di era digital. Penelitian kuantitatif deskriptif ini dilakukan dengan teknik kuesioner terhadap mahasiswa akuntansi Universitas Tidar angkatan 2019. Data diperoleh dengan menggunakan metode purposive sampling. Kuesioner dan wanwancara sebagai survey untuk mengumpulkan data dari responden.
IMPLICATIONS OF AUDITOR COMPETENCE AND EXPERIENCE ON AUDIT QUALITY Yudha Erlangga Prasetya; Utpala Rani
SENTRI: Jurnal Riset Ilmiah Vol. 2 No. 10 (2023): SENTRI : Jurnal Riset Ilmiah, Oktober 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v2i10.1647

Abstract

This study aims to determine the implications of the competence and work experience of auditors on audit quality. As is known, audit quality is an important scourge for a company, it is necessary for companies to worry about the quality of the resulting audit. In producing a good audit quality, competence and experience are factors that influence this research. The method in this study uses qualitative methods with literature reviews in previous research journals. Sources of research data obtained from journals and the internet in accordance with the theme of this research..
Related of Whistleblowing System, Academic Funding, and the Implementation of a Green Campus: A Literature Study Siti Arifah; Utpala Rani; Octavia Lhaksmi Pramudyastuti
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.77138

Abstract

This study aims to provide an overview of the development of research related to whistleblowing systems, academic funding, and the implementation of green campuses. This research method uses a literature study, using 811 papers obtained from the scopus.com page and then analyzed using the VOSviewer application. The results of this study show that the number of publications on the topic under study from year to year tends to decrease. Some often-discussed variables include accountability, implementation, compliance, and effectiveness. Authors who publish a lot on this topic are Lewis, D., Vandekerckhove, W., Brown, A.J., and Chang, Y. The conclusion of this study shows that on the topic of the whistleblowing system, academic funding, and the implementation of green campuses, it is still very possible to be developed again because of the need to create a better green campus, so that the implementation of whistleblowing must be maximized and need to pay attention to funding.
Co-Authors Adhisa Nurafia Rahma Agustina Prativi Nugraheni Arifah, Siti Eva Juniar Agustina Fransiskus Andika Dwi Putra Ghina Fitri Ariesta Susilo Gilang Dwi Pradana Nibras Anny Khabibah Octavia Lhaksmi Pramudyastuti Reza Hening Wijaya Siti Afidatul Khotijah Wahyu Adi Susmoko Yudha Erlangga Prasetya