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All Journal Jurnal RAK (Riset Akuntansi Keuangan) Gorontalo Accounting Journal JIA (Jurnal Ilmiah Akuntansi) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) ACCOUNTHIK : Journal of Accounting and Finance Journal of Economics and Business Aseanomics Journal of Applied Economics in Developing Countries
Utpala Rani
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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RISET AKUNTANSI BERBASIS PASAR MODAL DI INDONESIA : KAJIAN TERHADAP KEBERMANFAATAN AKUNTANSI DALAM EMERGING MARKET Utpala Rani
Riset Akuntansi Keuangan Vol 1, No 1 (2016): Jurnal Riset Akuntansi Keuangan
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v1i1.65

Abstract

This study aimed to explore theadvance of market-based accounting research in Indonesia during 1990-2012. Focusing on the usefulness of accounting information, this study revealed that those researches mainly held to examine the applicability of theories used in previous foreign researches. Some studies shown different results, which could be interpreted that not all theories could be applied to explain the same phenomenon, especially concerning the specific characteristic of environment. This notion should be the researchers’ attention in order to make a more comprehensive conclusion about the phenomenon.
Penerapan Sistem Informasi (Komputerisasi Kegiatan Pertanahan) dalam Mencapai Good Governance pada Kementerian Agraria dan Tata Ruang/ Badan Pertanahan Kota Magelang Wira Pradipta; Utpala Rani
Journal of Economics and Business Aseanomics (JEBA) Vol 5, No 2 (2020): JULI - DESEMBER 2020
Publisher : Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.926 KB) | DOI: 10.33476/j.e.b.a.v5i2.1659

Abstract

Management of data and information in an institution can support national development, but some are still less effective and efficient. This study aims to determine the application of information systems to achieve Good Governance in the Ministry of Agrarian Affairs and Spatial Planning / Land Agency of Magelang City. The method used in this study was interviews with staff at the Magelang City Land Agency. The results find that the development of information technology and supporting infrastructure created opportunities to develop a more reliable, efficient, and timely computerized application for land activities (KKP) within the National Land Agency (BPN). The growing need for more accessible land information demanded by the community (policy recipients) and the government (policymakers) has increased higher than before. However, on the other hand, there are obstacles, such as the unfinished mapping of land parcels. The implication of this research is the Land Office needs to guide operators to better service quality.
Analisis Kualitas SDM, Pengelolaan Keuangan, dan Kualitas Laporan Keuangan Di DINPERKIM Kota Magelang Nur Malikah; Utpala Rani
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 6, No 1 (2021): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v6i1.502

Abstract

Penelitian ini bertujuan untuk mengetahui kualitas sumber daya manusia, pengelolaan keuangan, dan kualitas laporan keuangan di Dinas Perumahan dan Kawasan Permukiman Kota Magelang. Penelitian ini menggunakan metode kualitatif bersifat deskritif. Teknik pengumpulan data dalam penelitian ini penulis melakukan observasi dengan cara pengamatan langsung, wawancara dan melakukan dokumentasi.  Hasil penelitian ini adalah sumber daya manusia yang ada di Dinas Perumahan dan Kawasan Permukiman Kota Magelang menerapkan SAP dengan cukup baik dilihat dari keterandalan pengelolaan keuangan dan ketepatwaktuan pelaporan keuangan. Dalam pengelolaan dan pelaporan keuangannya Dinas Perumahan dan Kawasan Permukiman Kota Magelang menggunakan sistem E-Budgeting dan aplikasi SIMDA.
Does IFRS Help Us Communicate Better? Redifinisi Kualitas Informasi Akuntanis Dalam Perspektif Strategik Pelaporan Keuangan Utpala Rani; Supanji Setyawan
Accounthink Vol 3 No 01 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.619 KB) | DOI: 10.35706/acc.v3i01.1216

Abstract

Financial reporting should not only provide benefits to external stakeholders, but it should also provide benefits to the company's susrvival efforts. Therefore, this study elaborates a strategic perspective to define the quality of accounting information. By adopting the concept of qualitative characteristics of IASB and resource-based financial statements, this study provides a theoretical framework for the development of advanced studies on the strategic role of accounting reporting
Pengaruh Penerapan Whistleblowing System terhadap Tindak Kecurangan dengan Independensi sebagai Moderator Octavia Lhaksmi Pramudyastuti; Utpala Rani; Agustina Prativi Nugraheni; Ghina Fitri Ariesta Susilo
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.32335

Abstract

Acts of fraud and corruption are still the main problems in Indonesia. This country needs a new method, namely a whistleblowing system or a violation reporting system as an early detection that minimizes fraud. This study aims to investigate the moderating effect of auditor independence on the relationship of whistleblowing systems and fraud. Data was collected employing surveys and interviews with auditors and Supervisors for the Implementation of Government Affairs in the Regions (P2UPD) at the Provincial Inspectorate X. Data analysis was carried out using moderated regression analysis (MRA) and the test results indicated that there was anecdotal evidence that auditor independence weakens the effect whistleblowing system implementation on the intensity of fraud that can be found by the auditor. This indicates that auditors who have high independence tend to ignore the existence of the whistleblowing system to find fraudulent acts.
Kajian Teoritis Pelaporan Keuangan Pada Bumdes Ditinjau Dari SAK ETAP Hasna Adilah; Utpala Rani
Gorontalo Accounting Journal Volume 3 Nomor 2 October 2020
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.873 KB) | DOI: 10.32662/gaj.v3i2.1029

Abstract

Tujuan penelitian ini adalah mengkaji secara teoritis penyusunan laporan keuangan BUMDes jika diterapkan dengan Standar Akuntansi Keuangan untuk Entitas Tanpa Akuntabilitas Publik (SAK ETAP ). Penelitian ini menggunakan jenis penelitian kualitatif dengan menggunakan pendekatan deskriptif. Hasil penelitian ini menunjukan bahwa SAK ETAP sangat cocok digunakan sebagai pedoman penyusunan laporan keuangan BUMDes, karena penyusunan laporan keuangan yang sederhana dan mudah dipahami oleh pengguna informasi laporan keuangan BUMDes. Laporan keuangan yang disajikan dengan standar SAK ETAP adalah : Neraca, Laporan Laba Rugi, Laporan Perubahan Ekuitas, Laporan Arus Kas, dan Catatan Atas Laporan Keuangan (CALK).
ANALYSIS OF THE IMPLEMENTATION OF ASSET ACCOUNTING SYSTEM AND PROCEDURES IN THE DEPARTMENT OF INVESTMENT AND ONE-DOOR INTEGRATED SERVICES, MAGELANG CITY Fajrie Fimanto; Utpala Rani
Journal of Applied Economics in Developing Countries Vol 4, No 2 (2019): Journal of Applied Economics in Developing Countries
Publisher : MESP–FEB UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/aedc.v4i2.44405

Abstract

The purpose of this research is to research whether the department of investment and one-door integrated services in Magelang City has approved the accounting system and procedures in accordance with Government Regulation No. 17 of 2007 concerning Government Accounting Standards and Minister of Home Affairs Regulation No. 64 of 2013 concerning the application of accrual-based government accounting standards. The method used in this research is descriptive analysis method. The results obtained from this study regarding the Asset Accounting System and Procedure implemented by the department of investment and one-door integrated services in Magelang City, in accordance with the Minister of Home Affairs Regulation Number 17 of 2007 concerning Government Accounting Standards and the Minister of Home Affairs Regulation Number 64 of 2013. Standards Accrual Based Government Accounting. Researchers provide advice to improve accounting systems and procedures for assets that comply with existing regulations and conduct technical guidance to improve the quality of human resources.Keywords: Systems, Procedures, Accounting, Assets
Co-Authors Agustina Prativi Nugraheni Fajrie Fimanto Ghina Fitri Ariesta Susilo Hasna Adilah Nur Malikah Octavia Lhaksmi Pramudyastuti Supanji Setyawan Wira Pradipta