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Analisis Faktor-Faktor Yang Memengaruhi Skeptisisme Profesional Auditor Internal Pada PTKIN Badan Layanan Umum Cahyadi, Ady; Rikawati, R.
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i2.5851

This study aims to examine competence, independence, experience, ethics, and religiosity to the professional skepticism of internal auditors. This research is causal-comparative research. The data used are primary data in the form of questionnaires conducted at tertiary institutions under the Ministry of Religion and with the status of Public Service Agency (BLU). Questionnaires are sent online to internal auditors. The population of this research is 55 universities. The Determination of the sample is done using the convenience sampling method. Samples obtained amounted to 16 universities. Data analysis tools for hypothesis testing are performed using multiple regression analysis. The results of the analysis can be concluded that experience and ethics have a significant positive effect on the professional skepticism of internal auditors, while competence, independence, and religiosity have no effect on the professional skepticism of internal auditors.

Bahasa Inggris Vita Arumsari; Rikawati Rikawati
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 4 No 1 (2020): Journal of Applied Business Administration - Maret 2020
Publisher : Politeknik Negeri Batam

The low level of financial inclusion for the poor becomes a time bomb amid Islamic finance growth as an alternative and way of life, particularly for those who believe in the application of Islamic tenets in finance. Further, the evolving of fully-fledged Islamic Financial Non-Bank Institutions, particularly Islamic Microfinance Financial Institutions (IMFIs) are one of the myriad ways in alleviating poverty. Indonesia, with the highest number of the Muslim population in the world, can reduce the poverty percentage by using Islamic social funds, namely infaq, zakah, shadaqoh and waqf. This study sheds light on how to optimise the Islamic social fund benefit for improving the poor’s quality of life; both by injecting money to provide them with a business skill and to feed people them who are poor. We use meta-analysis method to recap different findings related to maximise the usage of Islamic social funds across a different point of view, hence a fit mechanism is found to be applied. It found that Islamic social funds can be used to sustain the fund whilst enabling the poor for generating income by integrating the fund with economics activities.

DETERMINANTS OF STUDENTS INTEREST IN PURSUING PROFESSIONAL CERTIFICATIONS IN ACCOUNTING Rikawati Rikawati; Vita Arumsari
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 4 No 2 (2020): Journal of Applied Business Administration - September 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v4i2.2069

This study aims to obtain empirical evidence regarding personality, labor market considerations, professional recognition, financial appreciation and work environment on student interest in taking professional certification in accounting. It uses multiple linear regression analysis with the IBM SPSS (Statistical Package for Social Sciencess) program for Windows version 25. There are 250 respondents in this study from various university in Indonesia. The test results show that personality, job market considerations, professional recognition, financial rewards have an effect on student interest in taking professional certification in accounting, while the work environment does not affect student interest in taking professional certification in accounting.

Identification of Obstacles in Using E-Wallet in Semarang Sri - Widiyati; Th Tyas Listyani; Rikawati - Rikawati
Admisi dan Bisnis Vol 22, No 3 (2021): OKTOBER 2021
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/ab.v22i3.3237

The payment system has evolved from cash payments to non-cash payments along with the development of the internet and the emergence of e-commerce. Digitalization in the current payment process provides various options and one of them is an electronic wallet or better known as an e-wallet. Although e-wallet has experienced significant development, users still experience problems in using it. This study aims to identify the obstacles to the use of e-wallet. The sampling method is purposive sampling. The sample used is e-wallet users who are 20 years old and over. Collecting data using a questionnaire and data analyzed by factor analysis. The results of the study show that the obstacles faced in the use of e-wallet are dependence on the internet, servers and electricity. ; merchant limitations and funds must be spent; funds cannot grow (not interest); digital crime.

Analisis Faktor-Faktor Yang Memengaruhi Skeptisisme Profesional Auditor Internal Pada PTKIN Badan Layanan Umum Ady Cahyadi; R. Rikawati
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i2.5851

This study aims to examine competence, independence, experience, ethics, and religiosity to the professional skepticism of internal auditors. This research is causal-comparative research. The data used are primary data in the form of questionnaires conducted at tertiary institutions under the Ministry of Religion and with the status of Public Service Agency (BLU). Questionnaires are sent online to internal auditors. The population of this research is 55 universities. The Determination of the sample is done using the convenience sampling method. Samples obtained amounted to 16 universities. Data analysis tools for hypothesis testing are performed using multiple regression analysis. The results of the analysis can be concluded that experience and ethics have a significant positive effect on the professional skepticism of internal auditors, while competence, independence, and religiosity have no effect on the professional skepticism of internal auditors.

Diversifikasi Pendapatan, Peran KBMI dan Usia Pada Profitabilitas Bank Yang Terdaftar di BEI Selama Pandemi Septian Yudha Kusuma; Mirasanti Wahyuni; Rikawati Rikawati
Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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

The Covid-19 pandemic in Indonesia has resulted in an economic downturn in almost every corporate sector, one of the companies that has been affected is banking. The purpose of this study was to examine the effect of income diversification on bank profitability, and to examine the impact of KBMI and age as a moderating effect of income diversification on bank profitability. The number of samples that meet the criteria are 40 banks listed on the IDX during 2020 and 2021. The data analysis technique used to test the hypothesis is using Moderated Regression Analysis (MRA), by first testing normality and classic assumptions. The results of the study reveal that revenue diversification has a positive and significant effect on profitability, KBMI does not moderate the effect of revenue diversification on bank profitability, and bank age weakens the effect of bank revenue diversification on profitability. The research findings and contributions are discussed further in the article.

AKUNTABILITAS MANAJEMEN DAN LAPORAN KEUANGAN ZAKAT MELALUI PENDEKATAN MODIFIKASI ACTION RESEARCH Nikmatuniayah Nikmatuniayah; Lardin Korawijayanti; Siti Arbainah; Rikawati Rikawati; Muhammad Rois
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i1.145

This study aims to prove the management accountability and financial reports of Amil Zakat Institutions in the Central Java region. This study used a descriptive qualitative approach with a modified action research method. Data collection was carried out through observation and interviews with the accounting & management department of Lazis, in the Central Java region. The selected and responding samples were Lazis Baiturrahman, Lazisnu Central Java, Dompet Sejuta Harapan, and IZI Central Java. The research model developed using a modified Participation Action Research (PAR) or Action Research. The results show that the problem is related to human resource capacity, zakat governance and a number of operational costs, as well as a limited marketing strategy. Distribution relates to a lack of resources and funding. The presentation of financial statements audited by external and sharia auditors.

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