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All Journal Journal of Economics, Business, & Accountancy Ventura Eksos LPPM
Sri Astuti
Universitas Pembangunan Nasional “Veteran” Yogyakarta
Economics, Econometrics & Finance Social Sciences

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Implementasi Kurikulum Berbasis KKNI Menuju Era Revolusi Industri 4.0: Telaah Literatur Sri Astuti; Zuhrotun Zuhrotun; Kunti Sunaryo
Eksos LPPM Vol 2, No 2 (2020): November
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat UPN Veteran Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/eksos.v2i2.4161

Abstract

Curriculum changes in tertiary institutions are routine activities that must be carried out in response to the development of Science and Technology, community needs, and the needs of graduate users. The curriculum currently used is the Indonesian National Qualification Framework or commonly abbreviated as KKNI. Namely the framework for qualifying work qualifications that juxtaposes, equalizes, integrates, the education and training sector as well as work experience in the context of providing work competency recognition in accordance with work positions in various sectors. The rapid development of information technology has influenced all aspects of life, including the business and accounting world. To that end, the curriculum of the accounting study program must harmonize with the development of the information technology. Namely the curriculum in accordance with the development of the Industrial Revolution 4.0. Various attempts have been made by several accounting study programs, including conducting workshops to review existing curricula, integrating the latest information technology materials into several (all) accounting courses currently available, training lecturers related to the latest information technology materials and adding eyes new lectures related to the latest information technology.
Fraudulent financial reporting in public companies in Indonesia: An analysis of fraud triangle and responsibilities of auditors Sri Astuti; Zuhrohtun Zuhrohtun; Kusharyanti Kusharyanti
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 2 (2015): August - November 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.454

Abstract

This study investigates the determinants of fraudulent financial reporting in Indonesia and the responsibility of auditor for fraudulent financial reporting. This study posits that fraud triangle affects the fraudulent financial reporting, and auditors do not give unqualified opinion for fraud firms. The sample consists of 380 firms listed on Indonesia Stock Exchange. The 39 of 380 firms have received punishment from BAPEPAM during 2007-2010 periods. This study uses logistic regression to test the first hypothesis and correlation to test the second hypothesis. The finding suggests that: 1) fraud triangle (opportunity, pressure, and rationalization) does not affect the fraudulent financial reporting; 2) auditor opinion has a positive correlation towards fraudulent financial reporting.
ANALYSIS OF THE ROLE OF INTERNAL AUDITORS FUNCTION TOWARDS THE LENGTH OF AUDIT DELAY Sri Astuti; Kusharyanti Kusharyanti
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 3 (2013): December 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.229

Abstract

The role of internal auditors function is very important. This research investigates the effectof the function and contribution of internal auditor on audit delay. Audit delay is measuredby using the number of days between a firms fiscal yearend and the audit report date. Indoing this analysis, this research used samples from 218 companies other than financial institutions listed on Indonesia Stock Exchange that published annual report at 2012. The method used was purposive sampling. The analysis was done by means of multiple regression,with dependent variable is audit delay and independent variables are of quality and contribution of internal auditor function. The results of this research show that there is no significanteffect of quality and contribution of an internal auditor function in a firm on audit delay.
Co-Authors Kunti Sunaryo Kusharyanti Kusharyanti Kusharyanti Kusharyanti Zuhrohtun Zuhrohtun Zuhrotun Zuhrotun