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All Journal The Winners Jurnal Akuntansi Multiparadigma Jurnal Ilmiah Wahana Akuntansi ASRO JOURNAL - STTAL Jurnal Akuntansi dan Keuangan Monas: Jurnal Inovasi Aparatur Current : Jurnal Kajian Akuntansi dan Bisnis Terkini PERDULI: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi, Perpajakan dan Auditing
Choirul Anwar
Universitas Negeri Jakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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METHODOLOGICAL PERSPECTIVE IN CONSTRUCTING SPIRITUALITY AND DIGNITY-BASED ACCOUNTING Choirul Anwar
Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.052 KB) | DOI: 10.18202/jamal.2012.08.7160

Abstract

Abstract: Methodological Perspective In Constructing Spirituality And Dignity-Based Accounting. One of the boarding schools in Indonesia is Pondok Pesantren Tebuireng. It is interesting to study how Pondok Pesantren maintains its existence in highly competitive era. This study discusses the role of social culture and passion for applying accounting to maintain organizational survival that can be considered as an intellectual capital. The paradigm used in this study is qualitative paradigm. The exploration and collection of data will be carried out by using Hasan Hanafi ’s hermeneutic interpretation of phenomenology that is known as triadic elements.  Abstrak: Perspektif Metodologis dalam Mengkonstruksi Akuntansi berbasis Spiritual dan Harga Diri. Salah satu pondok pesantren di Indonesia adalah Pondok Pesantren Tebuireng. Sangat menarik untuk mempelajari bagaimana Pondok Pesantren ini mampu mempertahankan keberadaannya di era yang sangat kompetitif. Penelitian ini membahas peran sosial budaya dan semangat untuk menerapkan akuntansi dalam kelangsungan hidup organisasi yang dapat dianggap sebagai modal intelektual. Paradigma yang digunakan dalam penelitian ini adalah paradigma kualitatif. Cara bagaimana mengeksplorasi dan mengumpulkan data adalah dengan menggunakan interpretasi hermeneutik fenomenologi Hasan Hanafi yang disebut sebagai Triadic Elements.
The Analysis of Financial Invoice Automation System (IAS) Based on the Effectiveness and Efficiency in Invoice Processing at the Procurement Department: a Case Study of Company Perintis Mandiri Choirul Anwar
The Winners Vol. 12 No. 1 (2011): The Winners Vol. 12 No. 1 2011
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v12i1.683

Abstract

Financial invoice processing is an important part of Company Perintis Mandiri’s daily business. Today, to catch up the advance of technology development, Company Perintis Mandiri has applied a new financial automatic invoice system called IAS. The scope of this research is the effectiveness and efficiency issues arose from the conversion of financial invoice processing system, from manual to automatic, and the significant differences between them. The research method used is qualitative method, study case approach. To present an objective data analysis, the writer analyzes the internal control of the financial invoice processing systems with COSO theory as the reference, by conducting interviews to the respondents. The writer also analyzes the effectiveness and efficiency between the manual and the automatic system by using a simple numerical measurement. At the end, the result of this research is important to be recognized as an input to develop, maintain, and evaluate the current financial invoice processing system used by Company Perintis Mandiri.
Pengaruh Intervening Pemanfaatan Teknologi Informasi terhadap Pengalaman Auditor dalam Pendeteksian Kecurangan (Studi Pada Kantor Akuntan Publik Jakarta Timur) Daffa Hamzah Polontalo; Choirul Anwar; Hafifah Nasution
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2022): Maret 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i1.6550

Abstract

This research was conducted to prove the Effect of Intervening Utilization of Information Technology on Auditor Experience in Fraud Detection. This study uses primary data with a sample of auditors working at Public Accounting Firms (KAP) in the East Jakarta area registered with the Indonesian Institute of Certified Public Accountants (IAPI) in 2021. The sampling technique in this study used purposive sampling with 91 respondents. Hypothesis testing in this study uses the Evaluation of Structural Model (Inner Model) using SmartPLS 3.0. Based on the results of this study, it is concluded that: (1) the experience of the auditor has a positive and significant effect on the use of information technology, (2) the experience of the auditor has a positive and significant influence on the detection of fraud, (3) the use of information technology has no effect on the detection of fraud, and (4) the experience of the auditor through the use of information technology has no effect on fraud detection. The use of information technology by experienced auditors has no effect in detecting fraud.
Factors influencing entrepreneurship success during covid-19 pandemic in Indonesia Andrie Yuswanto; Usep Suhud; Dedi Purwana; Choirul Anwar
Monas: Jurnal Inovasi Aparatur Vol. 3 No. 1 (2021): June
Publisher : Badan Pengembangan Sumber Daya Manusia Provinsi DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54849/monas.v3i1.56

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The Covid-19 pandemic disaster in Indonesia has caused the economy to be the most affected sector. In order to provide solutions for the government in improving the economy through small and medium enterprises, an investigation on business and entrepreneurship solutions is required to support the economy. This study aims to analyze the determinants of entrepreneurial success when a disaster occurs, such as natural disasters, war, and the Covid-19 pandemic as it is today. Business experience, entrepreneurship education, innovation in business, and strategies to produce successful entrepreneurs, are variables that will be tested. The respondents are people who have had experience selling products online. Two hundred seventeen (217) respondents have participated in a questionnaire survey which was created and distributed online through social media. Data validity and data reliability were tested using the Windows SPPS 25.0 application, followed by analyzing data with Structural Equation Model (SEM) using the Windows Amos 23.0 application. The quantitative research results show that strategy affects entrepreneurial success; however, business experience, entrepreneurship education, and business innovation have not related to entrepreneurial success. The research analysis influences the importance of the strategies identified in dealing with a business to be successful. The contribution resulting from this research is how the small and medium enterprises should respond to their efforts in becoming successful entrepreneurs using good business strategies.
Karakter Tax Avoidance dalam Memediasi Faktor-Faktor Ketepatan Waktu Penyampaian Laporan Keuangan Choirul Anwar; Erlita Nisrina
Jurnal Ilmiah Wahana Akuntansi Vol 15 No 1 (2020): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.15.013

Abstract

This study aims to obtain empirical evidence about the influence of company commissioners, profitability, leverage and company size along with tax avoidance as a moderating variable on the timeliness of financial statement submission in manufacturing companies in Indonesia. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2014-2018 with a total of 41 companies. The results of this study indicate that company commissioners, profitability and leverage have a significant effect on tax avoidance, while company size has no significant effect on tax avoidance as a mediating variable. Then the results of the tax avoidance intervention on the timeliness of financial reporting do not only show significant results but also do not mediate in character.
CONCEPTUAL MODEL OF THE INFLUENCE OF BORDER CULTURE ON MARITIME POLICY AND THEIR IMPACT ON NATIONAL DEFENSE Maniur Pane; Usep Suhud; Dedi Purnawa; Choirul Anwar
JOURNAL ASRO Vol 12 No 02 (2021): International Journal of ASRO
Publisher : Indonesian Naval Technology College - Sekolah Tinggi Teknologi Angkatan Laut - STTAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37875/asro.v12i02.399

Abstract

Historical facts show that in their heyday, the kingdoms in the archipelago such as Majapahit and Sriwijaya were maritime kingdoms with enormous power. With the ability to project their military power on and through the media of the sea, the two great empires were able to control the entire archipelago and even abroad. Although the government has declared Indonesia as the world's maritime axis, in its implementation there are several obstacles and among them are related to the culture of border communities who still do things that are contrary to the laws and regulations in Indonesia. The object of the research in this study is focused on the culture of the Indonesian people who are on the border area of ​​Indonesia and the Philippines in the province of North Sulawesi, which has hundreds of years and for generations, has a relationship with the Filipinos. So that by examining the variables related to the culture of border communities, it will be possible to determine the best maritime policy that can have positive implications for Indonesia's national security. This study aims to obtain a conceptual model that can present the cultural influence of border communities on the Indonesian government's maritime policy and its implications for Indonesia's national security, this model is needed as a basis for determining maritime policies that can have positive implications for strengthening Indonesia's national security. The conceptual model and framework are based on quantitative descriptive analysis method by describing the relationship between the variables and the indicators of each variable. The results of the study show that there is a significant influence between X1 (social culture of border communities) and Y1 (Maritime Policy), there is no significant effect between X2 (Economic activities of border communities) and Y1. Keywords: Social culture, economic activity, illegal activities, maritime policy, national security.
Pengembangan literasi keuangan digital melalui program praktisi mengajar Ayatulloh Michael Musyaffi; Etty Gurendrawati; Unggul Purwohedi; Adam Zakaria; Choirul Anwar; Yuni Widawati; Andri Setyanto Nugroho
PERDULI: Jurnal Pengabdian kepada Masyarakat Vol 3 No 02 (2022): PERDULI: Jurnal Pengabdian kepada Masyarakat
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (768.671 KB) | DOI: 10.21009/perduli.v3i02.29886

Abstract

Saat ini literasi keuangan digital menjadi sorotan yang cukup besar. Terjadinya penipuan dan penyalahgunaan data mengakibatkan hilangnya kepercayaan dari masyarkat termasuk akademisi. Program pengabdian ini bertujuan untuk memberikan pemahaman mengenai literasi digital melalui program praktisi mengajar yang difasilitasi oleh tim pengabdi. Target dan sasaran pengabdian ini adalah mahasiswa yang beraasal dari kampus mitra diwilayah jawa barat. Metode pengabdian ini dilakukan melalui zoom meeting dengan pemateri dari praktisi yang berasal dari otoritas jasa keuangan. Setelah itu dilakukan evaluasi diri dengan perangkat google form. Hasil pengabdian ini menunjukan bahwa mayoritas mahasiswa lebih memahmi mengenai literasi digital. Selain itu, materi yang dijelaskan sangat relevan dengan kondisi mahsaiswa saat ini. Sehingga materi tersebut dapat di pahami dan diimplementasikan dalam kehidupan sehari-hari.
KONFLIK PERAN, AMBIGUITAS PERAN, MOTIVASI, DAN KOMPETENSI, BAGAIMANA PENGARUHNYA TERHADAP INDEPENDENSI AUDITOR INTERNAL PEMERINTAH: ROLE CONFLICT, ROLE AMBIGUITY, MOTIVATION, AND COMPETENCE, HOW IT INFLUENCES THE INDEPENDENCE OF GOVERNMENT INTERNAL AUDITORS Malvin Alianro Depari; Choirul Anwar; Hafifah Nasution
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.271-285

Abstract

This study aims to examine the effect of role conflict, role ambiguity, motivation, and competence on the independence of internal auditors. This study makes internal auditors who work at the Inspectorate General of the Ministry of Education, Culture, Research and Technology as the population. The type of data in this study is primary data, with data acquisition techniques through questionnaires. The total population in this study amounted to 284 and the sample used in this study was 76 respondents. The questionnaires distributed totaled 86 items and the questionnaires that were filled in totaled 76 items. The questionnaire data were analyzed using the Structural Equation Model Partial Least Square (SEM-PLS) results of this study indicate that role conflict, role ambiguity, and motivation have no effect on the independence of the government's internal auditors. Meanwhile, competence is proven to have a positive effect on the independence of the government's internal auditors. This study hopes that government internal auditors can continue to improve their competence in order to better understand their duties and roles at work which will also have an impact on increasing work motivation and independence of internal auditors.
Pengaruh Independensi, Pengalaman, dan Penerapan Teknik Audit Berbantuan Komputer (TABK) Terhadap Efektivitas Pelaksanaan Audit Investigatif Dalam Mendeteksi Kecurangan Mokhammad Ridwan Fauzi; Choirul Anwar; I Gusti Ketut Agung Ulupui
Jurnal Akuntansi, Perpajakan dan Auditing Vol 1 No 1 (2020): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0101.01

Abstract

Abstract This study was conducted to obtain empirical evidence regarding the Effect of Independence, Experience, and Application of Computer Assisted Audit Techniques (TABK) on the Effectiveness of Investigative Audit Implementation in Detecting Fraud. This study uses primary data with a sample of investigative auditors working at the Central Office of the Indonesian Supreme Audit Board (BPK RI), Central Jakarta. The sampling technique uses a random sampling method with 55 respondents. Hypothesis testing uses multiple linear regression analysis method with a significance level of 5%. Based on the results of the analysis conducted, it can be concluded that partially, independence has a significant positive effect on the effectiveness of investigative audit in detecting fraud, experience has a significant positive effect on the effectiveness of investigative audit in detecting fraud, and the application of TABK has a significant positive effect on the effectiveness of investigative audit in detect fraud. Simultaneously, independence, experience, and application of TABK have a significant positive effect on the effectiveness of investigative audits in detecting fraud. Abstrak Penelitian ini dilakukan untuk memperoleh bukti empiris mengenai Pengaruh Independesi, Pengalaman, dan Penerapan Teknik Audit Berbantuan Komputer (TABK) Terhadap Efektivitas Pelaksanaan Audit Investigatif Dalam Mendeteksi Kecurangan. Penelitian ini menggunakan data primer dengan sampel auditor investigatif yang bekerja di Kantor Pusat Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) Jakarta Pusat. Teknik sampling menggunakan metode random sampling dengan 55 responden. Pengujian hipotesis menggunakan metode analisis regresi linear berganda dengan tingkat signifikansi 5%. Berdasarkan hasil analisis yang dilakukan, dapat disimpulkan bahwa secara parsial, independensi berpengaruh positif signifikan terhadap efektivitas pelaksanaan audit investigatif dalam mendeteksi kecurangan, pengalaman berpengaruh positif signifikan terhadap efektivitas pelaksanaan audit investigatif dalam mendeteksi kecurangan, dan penerapan TABK berpengaruh positif signifikan terhadap efektivitas pelaksanaan audit investigatif dalam mendeteksi kecurangan. Secara simultan, independensi, pengalaman, dan penerapan TABK berpengaruh positif signifikan terhadap efektivitas pelaksanaan audit investigatif dalam mendeteksi kecurangan.
Co-Authors Andri Setyanto Nugroho Andrie Yuswanto Daffa Hamzah Polontalo Dedi Purnawa Erlita Nisrina Etty Gurendrawati I Gusti Ketut Agung Ulupui Malvin Alianro Depari Maniur Pane Mokhammad Ridwan Fauzi Musyaffi, Ayatulloh Michael Nasution, Hafifah Purwana E.S., Dedi Unggul Purwohedi Usep Suhud Yuni Widawati Zakaria, Adam