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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Proceeding SENDI_U Jurnal Riset Ekonomi dan Bisnis JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Ekonomi Dan Bisnis Jurnal Akuntansi dan Bisnis Krisnadwipayana Pena : Jurnal Ilmu Pengetahuan dan Teknologi SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat International Journal of Social Science Journal of Social Responsibility Projects by Higher Education Forum JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Karya untuk Masyarakat (JKuM) Empowerment: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Mandiri IJCOSIN : Indonesian Journal of Community Service and Innovation International Journal of Tourism and Hospitality in Asia Pasific Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Imang Dapit Pamungkas

Universitas Dian Nuswantoro

Author-ID : 339085

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PENGARUH INDEPENDENSI, PENGALAMAN, PENERAPAN AKUNTANSI FORENSIK DAN TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK) TERHADAP FEKTIVITAS PELAKSANAAN AUDIT INVESTIGATIF DALAM MENDETEKSI KECURANGAN (STUDI KASUS PADA BPKP JAWA TENGAH) Najmuddin, Ahmad Bebin; Pamungkas, Imang Dapit
Proceeding SENDI_U 2021: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Pelaksanaan audit investigatif merupakan penggunaan prosedur, teknik audit dan pendekatan dilakukan oleh auditor yang berkompeten dalam bidang akuntansi maupun auditing dengan cara penyelidikan terhadap tindak kecurangan. Penelitian ini memiliki tujuan untuk menguji pengaruh independensi, pengalaman, penerapan akuntansi forensik dan teknik audit berbantuan komputer (TABK) terhadap efektivitas pelaksanaan audit investigatif dalam mendeteksi kecurangan. Populasi yang digunakan ialah seluruh auditor yang bekerja di Perwakilan BPKP Provinsi Jawa Tengah. Pengambilan sampel memakai metode purposive sampling. Sampel yang digunakan berjumlah 43 responden. Jenis data dengan pendeketan kuantitatif dan sumber data primer. Teknik analisis yang digunakan ialah analisis regresi linier berganda dengan bantuan SPSS v26. Hasil penelitian menunjukkan bahwa independensi, pengalaman, penerapan akuntansi forensik dan teknik audit berbantuan komputer (TABK) berpengaruh positif terhadap efektivitas pelaksanaan audit investigatif dalam mendeteksi kecurangan.

PENGARUH INDEPENDENSI, PENGALAMAN, PENERAPAN AKUNTANSI FORENSIK DAN TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK) TERHADAP EFEKTIVITAS PELAKSANAAN AUDIT INVESTIGATIF DALAM MENDETEKSI KECURANGAN (STUDI KASUS PADA BPKP JAWA TENGAH) Najmuddin, Ahmad Bebin; Pamungkas, Imang Dapit
Proceeding SENDI_U 2021: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Pengaruh Financial Distress Terhadap Penerimaan Opini Audit Going Concern Dengan Good Corporate Governance Sebagai Variabel Moderasi Studi Pada Sektor Energi Tahun 2014 – 2020 Ismuninggar Suci; Imang Dapit Pamungkas
Jurnal Riset Ekonomi dan Bisnis Vol 15, No 1 (2022): APRIL
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jreb.v15i1.4555

This study examines the impact of financial distress on the going concern audit opinion and the moderator variables of good corporate governance. The purpose of the study shows that the influence of financial difficulties on audit opinions going concern and GCG can moderate the relation of financial difficulties in the audit opinion going concern. The object of energy sector research in 2014 - 2020 with a sample count of 273 purposive samplings. The quantitative method with analysis test tool using WarpPLS 7.0. The results of the analysis of data obtained in this study, namely financial distress have a negative effect on audit opinion going concern, and the proportion of independent board of commissioners and managerial ownership is unable to moderate financial distress on the receipt of audit opinion going concern. However, audit committees and institutional holdings are able to weaken the relationship of financial distress to audit opinion going concern.Studi ini mengkaji perihal pengaruh financial distress pada penerimaan opini audit going concern dengan variabel moderasi good corporate governance. Tujuan studi menunjukkan adanya dampak financial distress pada opini audit going concern serta GCG dapat memoderasi relasi financial distress terhadap opini audit going concern. Objek penelitian sektor energi tahun 2014 – 2020 dengan jumlah sampel 273 secara purposive sampling. Metode kuantitatif dengan alat uji analisis menggunakan WarpPLS 7.0. Hasil analisis data yang diperoleh pada penelitian ini, yaitu financial distress berpengaruh negatif pada opini audit going concern serta proporsi dewan komisaris independen dan kepemilikan manajerial tidak mampu memoderasi financial distress pada penerimaan opini audit going concern. Namun, komite audit dan kepemilikan institusional mampu memperlemah hubungan financial distress pada opini audit going concern.

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE, PERSENTASE PENAWARAN SAHAM, UMUR PERUSAHAAN, REPUTASI PENJAMIN, REPUTASI AUDITOR TERHADAP INITIAL RETURN Imang Dapit Pamungkas
Pena Jurnal Ilmu Pengetahuan Dan Teknologi Vol 25, No 2 (2013): Pena September 2013
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jurnalpena.v25i2.100

The capital market is a source of business financing and investment alternatives in the securities sector. There are some anomalies that occur when the stock traded in the secondary market. When stock prices in the secondary market is higher than the stock price on the primary market, and there was a positive initial return (underpricing), the inverse is negative initial return (overpricing). The purpose of this study was to determine the influence is there any financial information and non- financial to the initial return on the IPO companies listed in Indonesia Stock Exchange. The population in this study is a company doing an IPO and listed on the Stock Exchange. Samples were taken using purposive sampling method on the company's IPO in 2008-2010. Method of data collection methods documentation. This study uses descriptive analysis and multiple regression analysis.The results showed that the financial information for the company size, profitability influential and non-financial information significant effect on initial returns. Suggestions that can further research is recommended to (1) further research better add factors outside the company in research, (2) adding further researcher financial information and non-financial information. Keywords: Company Size, Profitability, Financial Leverage, Corporate Age, Auditor Reputation, Reputation Underwriters and Initial Return

MANAJEMEN OPERASIONAL DAN DIGITALISASI PADA ORGANISASI KARANG TARUNA DI GUNUNGPATI KOTA SEMARANG Dian Indriana Hapsari; Imang Dapit Pamungkas; Anna Sumaryati; Entot Suhartono; Retno Indah Hernawati; Ririh Dian Pratiwi
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1: Januari 2022
Publisher : LP2M STP Mataram

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Karang Taruna adalah Organisasi Sosial wadah pengembangan generasi muda yang tumbuh dan berkembang atas dasar kesadaran dan tanggung jawab sosial dari, oleh dan untuk masyarakat terutama generasi muda di wilayah desa/ kelurahan dan terutama bergerak di bidang usaha kesejahteraan social. Tujuan dari diadakannya kegiatan pengabdian kepada masyarakat ini adalah untuk menemukan solusi masalah yang muncul dari Karang Taruna “TUNAS” yang berada di wilayah Kecamatan Gunungpati Kota Semarang. Hasil dari kegiatan ini ternyata mampu memberikan dampak positif bagi para peserta yaitu anggota dari Karang Taruna yang mana dengan adanya kegiatan pelatihan yang sering diikuti akan semakin banyak ilmu pengetahuan yang digali terutama kemampuan managerial dan digitalisasi sitem dan peningkatan kualitas SDM Karang Taruna Tunas untuk memunculkan jiwa kewirausahaan pada generasi muda

FRAUDULENT FINANCIAL REPORTING BASED OF FRAUD DIAMOND THEORY Tarmizi Achmad; Imang Dapit Pamungkas
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 4, No 2 (2018): Vol 4, No 2 (2018)
Publisher : Universitas Pakuan

The research aims to analyse whether external pressure, financial stability, financial targets, ineffective monitoring, rationalization and capability effect on fraudulent financial reporting. The population this study is banking company listed on the Indonesia Sctock Exchange with a total sample of 87 banking companies in 2011-2016. Based on the results of research using regression analysis, only external variables of incentive and financial targets have a positive effect on fraudulent financial reporting. Meanwhile, financial stability and capability have a negative impact on fraudulent financial reporting. Further, other variables such as ineffective monitoring and rationalization do not affect fraudulent financial reporting.

PELATIHAN STRATEGI PELAKSANAAN FESTIVAL JAJANAN TRADISIONAL PADA DUKUH DEMPING ANGGRASMANIS JENAWI KARANGANYAR Dian Indriana Hapsari; Guruh Taufan Hariyadi; Juli Ratnawati; Imang Dapit Pamungkas
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2: Juli 2022
Publisher : Bajang Institute

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Kemajuan teknologi tidak diikuti kemajuan moral, etika dan spiritual. Atas dasar pemaparan fenomena di latar belakang, diperlukan sebuah program yakni pengenalan dan pelatihan pentingnya mengenal Virtual Reality dalam kehidupan sehari-hari maupun dalam strategi marketing untuk meningkatkan kesejahteraan massyarakat sekitar. Atas dasar informasi yang tersaji dalam sub bab analisis situasi dapat disimpulkan bahwa permasalahan mendasar yang ada di kelompok “Komunitas Tinthir Nusantara” adalah kurangnya pengetahuan dan pemahaman pada para peserta dan pengelola festival jajanan tradisional dalam memasarkan produknya sehingga sering terjadi kegagalan pada saat pelaksanaan festival tersebur Desa Wisata Demping. Kompetensi dan pengetahuan yang dimiliki oleh Perangkat Desa, Pengelola mapupun masyarakat sekitar serta sulitnya sinyal internet sangat menghambat masuknya keterbaruan teknologi pemasaran di desa tersebut. Oleh karena itu, perlu dilakukannya pelatihan serta pendampingan dalam pengelolaan kegiatan tersebut. Berdasarkan situasi dan kondisi yang dihadapi tersebut sebagai salah satu upaya agar bisa meningkatkan produktifitas dan keberhasilan pelaksanaan Festival jajanan tradisional tersebut adalah dengan memberikan pelatihan dan pendampingan strategi pemasaran. Pelatihan strategi pemasaran yang digunakan dapat digunakan untuk mengelola manajemen pelaksana maupun mempromosikan kegiatan tersebut supaya dapat menarik sehingga mampu mengundang minat masyarakat dari luar daerah untuk dapat hadir dalam festival tersebut. Dengan Teknologi ini diharapkan Manajemen dapat meningkatkan kemampuan managerial maupun melakukan promosi hingga ke luar daerah. Selain itu Strategi pemasaran ini berfungsi menjadi sarana informasi Desa Wisata Demping serta berfungsi demi bahan evaluasi kegiatan oleh pengelola Desa Wisata Demping untuk pelaksanaan berikutnya

PENGARUH ORIENTASI ETIKA DAN KOMITMEN PROFESIONAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI MELALUI RASIONALISASI SEBAGAI VARIABEL MODERATING Imang Dapit Pamungkas
Jurnal Ekonomi Dan Bisnis Vol 18, No 1 (2016): JURNAL EKONOMI DAN BISNIS MARET 2016
Publisher : Fakultas Ekonomi Universitas Pekalongan

This study aimed to examine the effect of ethical orientation of idealism and relativism against Fraud Trends in Accounting, Professional Commitment to Accounting Fraud Trends and Impact Orientation Ethics and Professional Commitment Accounting Fraud against the trend through Rationalization asModerating Variable. Sampling is purposive sample selection method used in this study. The sample in this study were 129 students S1 Accounting Pekalongan University who has taken the course of AuditI. Hypothesis testing using multiple regression by using SPSS version 20. Results of hypothesis testing showed that idealism affect the tendency of Accounting Fraud accepted. Relativism against Accounting Cheating tendency rejected. Professional Commitment affect the tendency of Accounting Fraud accepted. Idealism and commitment to the tendency of Professional Accounting Fraud through Rationalization as Moderating Variable accepted. However, the tendency towards relativism Accounting Fraud through Rationalization as Moderating Variable rejected.Keywords: Ethics Orientation, Professional Commitment, Accounting Fraud Trends, Rationalization

Penguatan Usaha Ekonomi Produktif, Kelompok Swadaya Masyarakat (KSM) Bandeng Ngurah Pandji Pandji; Imang Dapit Pamungkas; Ririh Dian Pratiwi
Empowerment: Jurnal Pengabdian Masyarakat Vol. 1 No. 6 (2022): NOVEMBER 2022
Publisher : Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia Sinergi Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55983/empjcs.v1i6.297

Empowerment in the community must involve all parties, and in their involvement, they are asked to provide the best for the community. On the other hand, the community is asked to be able to follow the directions and instructions as given by the Empowerment, so that in the end the expected results can be obtained. The empowerment this time aims to provide economic strengthening for the Bandeng Non-Governmental Organization (KSM) in Rejomulyo Village, Semarang. Activities include determining the production plan, which is felt to be the most appropriate, which can be done by the community, Calculation of the Break-even Point, to the calculation of the Feasibility Study.

PELATIHAN PEMANFAATAN MANGROVE SEBAGAI ALTERNATIF PEWARNA ALAM KOPERASI BATIK TULIS KEBON INDAH KECAMATAN BAYAT, KLATEN Yohan Wismantoro; Vincent Didiek Wiet Aryanto; Amron Amron; Nanda Adhi Purusa; Dian Indriana Hapsari; Imang Dapit Pamungkas
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 5: Oktober 2022
Publisher : Bajang Institute

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This training aims to provide an understanding to batik craftsmen so that they can use mangroves as an alternative to natural dyes batik. This training includes the provision of materials related to the general description of mangroves, their benefits and how to process them into natural dyes batik. The method of implementing this activity uses seminars and questions and answers to support the participants' brainstorming. Measurement of understanding in participants using pre-test and post-test instruments. The implementation phase of this activity begins with giving a pre-test, delivering material and measuring the post-test. The results of the pre-test and post-test showed an increase in participants' understanding of 62.15 percent. Participants before receiving the training were only able to get an average score of 5.99 while after participating in the training, they could get a score of 9.63. The understanding received by the participants was better accompanied by the direct processing of mangrove waste for natural dyes batik

Co-Authors Aji Kusumah Ramdhani Aji Kusumah Ramdhani Aji Kusumah Ramdhani Ramdhani Anna Sumaryati Aryanto, Vincent Didiek Wiet Bambang Minarso, Bambang Devina Putri Indra Satata Dian Indriana Hapsari Emik Rahayu Enny Susilowati Mardjono Entot Suhartono Guruh Taufan Hariyadi Guruh Taufan Hariyadi Ibnu Utomo Wahyu Mulyono Ibnu Utomo Wahyu Mulyono Ibnu Utomo Wahyu Mulyono Ibnu Utomo Wahyu Mulyono Ismuninggar Suci Izza Ulumuddin Ahmad Asshofi Izza Ulumuddin Ahmad Asshofi Joseph Aldo Irawan Juli Ratnawati Juli Ratnawati Muhammad Rafi Raihan Najmuddin, Ahmad Bebin Nanda Adhi Purusa Ngurah Pandji Pandji Nurjanah Nurjanah Nurjanah Nurjanah Nurjanah Nurjanah Nurjanah Nurjanah Pramitasari, Ratih Puji Purwatiningsih, Aris Purwantoro Retno Indah Hernawati Retno Indah Hernawati Ririh Dian Pratiwi SANIA FATMAWATI SUKMA Siska Ai’ni Rahma Dewi Sofi Angga Widiastuti TARMIZI ACHMAD Widyatmoko Karis Yohan Wismantoro Yulita Setiawanta Zidane Bertand Arya

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