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REASONS FOR ACCOUNTING STUDENTS TO COMMIT ACADEMIC FRAUD: QUALITATIVE INTERVIEW STUDIES MUHAMAD TONASA; CHRISTINA TRI SETYORINI
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 1 (2019)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2019.21.1.1431

This article focuses on the reasons for accounting students to conduct academic fraud and how the influence of religiosity and culture on academic fraud. A qualitative study was conducted on students and lecturers from a university in Central Java and Southeast Sulawesi which consisted of six in-depth interviews. Analysis of qualitative inductive content is used to analyze data. Document analysis has been carried out to provide a comparative view of how various accounting students at the university conduct academic fraud. The result is using the triangle fraud approach (pressure, opportunity, and rationalization) to show that the elements of pressure and rationalization are the main or general reasons in their observations so that students commit academic fraud. Only one student said there was an influence on opportunities in academic fraud. Religiosity and culture also have an interest in students to do or avoid compatibility motivation. This study shows the need for universities and accounting study programs to develop their strategies in dealing with academic fraud and improve academic integrity through accommodating religious and cultural values.

PENGARUH NORMA SUBJEKTIF DAN MOTIVASI TERHADAP MINAT SERTIFIKASI AKUNTANSI Fyana Putri Permata; Christina Tri Setyorini; Sudjono Sudjono
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This is a research that have been done to 102 Accounting students in Economy and Business Faculty, Jenderal Soedirman University. Purpose of this research is to understand about accounting students’ perception on subjective norm, career, economic, social, academic title and knowledge motivation in influence of intention to take accounting certification.Accounting students (S1) in Economic and Business Faculty, Jenderal Sedirman University, who know about accounting certification – CA / CPA / CIA / CFA / others – was become the criterion in samples choosing of this research. The results of research are: (1) parents’ influence don’t become students’ consideration to take accounting certification; (2) the higer family’s influence, the higher students’ intention to take accounting certification; (3) friends’ view or suggestion didn’t affect students’ intention to take accounting certification; (4) the higher lecturers/professors’ influence, the higher students’ intention to take accounting certification; totally, subjective norm have positive and significant influence to students’ intention to take accounting certification; (5) the higher career motivation, the higher students’ intention to take accounting certification; (6) the higher economic motivation, the lower students’ intention to take accounting certification; (7) the higher social motivation, the higher students’ intention to take accounting certification; (8) academic title motivation doesn’t affect students’ intention to take accounting certification; (9) the higher knowledge motivation, the higher students’ intention to take accounting certification.

ACCOUNTING PROCEDURE AND MANAGEMENT CASH WAQF IN INDONESIAN WAQF INSTITUTIONS Laela Fitria Perdana; Dewi Susilowati; Christina Tri Setyorini
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This paper aims to explore the management and reporting of cash waqf in Indonesia Waqf Institutions. The methodology used in this study is qualitative descriptive research with case study approach to explain specifically about the management and reporting of cash Waqf. The results of this study indicate that the management of cash waqf in Dompet Dhuafa has fulfilled the waqf principle that adopted from the principle of BCPs corresponds to laws and regulations. On the contrary, at the Representative of Indonesian Waqf Board (BWI) in Banyumas Regency as the representative of waqf regulator, its management of waqf is not yet optimal. Dompet Dhuafa reports their waqf management in financial statement, while at Representative of Indonesian Waqf Board in Banyumas Regency did not report management of cash waqf.

IFRS CONVERGENCE: A LITERATURE REVIEW Juli Riyanto Tri Wijaya; Christina Tri Setyorini
Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022)
Publisher : Proceeding International Seminar of Islamic Studies

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

Many countries have adopted frameworks such as IFRS (International Financial Reporting Standard) and GAAP (Generally Accepted Accounting Principles). IFRS is a more widely used accounting standard than GAAP in many countries. The various types of impacts that exist in the convergence are one of the discussed issues in adopting IFRS. This study attempts to examine some of the consequences of the adoption of these accounting standards. This literature review draws on research findings that have been cited by numerous other researchers. The researcher used the Publish and Perish version 7 software to determine which articles were used in this literature review. Another criterion used to determine the study's source is that the article be indexed by Google Scholar. According to the study's findings, the convergence of IFRS in various countries has a variety of consequences. The application of Financial Accounting Standards in Indonesia, which are convergent with IFRS, has a positive side effect, particularly for stakeholders. One of these positive effects is the ability to positively and significantly influence voluntary disclosure while reducing the potential for earnings management.Keywords:Convergence, IFRS, Accounting Standards

PENGARUH NORMA SUBJEKTIF DAN MOTIVASI TERHADAP MINAT SERTIFIKASI AKUNTANSI Fyana Putri Permata; Christina Tri Setyorini; Sudjono Sudjono
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019): June 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This is a research that have been done to 102 Accounting students in Economy and Business Faculty, Jenderal Soedirman University. Purpose of this research is to understand about accounting students’ perception on subjective norm, career, economic, social, academic title and knowledge motivation in influence of intention to take accounting certification.Accounting students (S1) in Economic and Business Faculty, Jenderal Sedirman University, who know about accounting certification – CA / CPA / CIA / CFA / others – was become the criterion in samples choosing of this research. The results of research are: (1) parents’ influence don’t become students’ consideration to take accounting certification; (2) the higer family’s influence, the higher students’ intention to take accounting certification; (3) friends’ view or suggestion didn’t affect students’ intention to take accounting certification; (4) the higher lecturers/professors’ influence, the higher students’ intention to take accounting certification; totally, subjective norm have positive and significant influence to students’ intention to take accounting certification; (5) the higher career motivation, the higher students’ intention to take accounting certification; (6) the higher economic motivation, the lower students’ intention to take accounting certification; (7) the higher social motivation, the higher students’ intention to take accounting certification; (8) academic title motivation doesn’t affect students’ intention to take accounting certification; (9) the higher knowledge motivation, the higher students’ intention to take accounting certification.

ACCOUNTING PROCEDURE AND MANAGEMENT CASH WAQF IN INDONESIAN WAQF INSTITUTIONS Laela Fitria Perdana; Dewi Susilowati; Christina Tri Setyorini
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018): June 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This paper aims to explore the management and reporting of cash waqf in Indonesia Waqf Institutions. The methodology used in this study is qualitative descriptive research with case study approach to explain specifically about the management and reporting of cash Waqf. The results of this study indicate that the management of cash waqf in Dompet Dhuafa has fulfilled the waqf principle that adopted from the principle of BCPs corresponds to laws and regulations. On the contrary, at the Representative of Indonesian Waqf Board (BWI) in Banyumas Regency as the representative of waqf regulator, its management of waqf is not yet optimal. Dompet Dhuafa reports their waqf management in financial statement, while at Representative of Indonesian Waqf Board in Banyumas Regency did not report management of cash waqf.

REASONS FOR ACCOUNTING STUDENTS TO COMMIT ACADEMIC FRAUD: QUALITATIVE INTERVIEW STUDIES MUHAMAD TONASA; CHRISTINA TRI SETYORINI
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 1 (2019): Januari - Maret 2019
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2019.21.1.1431

This article focuses on the reasons for accounting students to conduct academic fraud and how the influence of religiosity and culture on academic fraud. A qualitative study was conducted on students and lecturers from a university in Central Java and Southeast Sulawesi which consisted of six in-depth interviews. Analysis of qualitative inductive content is used to analyze data. Document analysis has been carried out to provide a comparative view of how various accounting students at the university conduct academic fraud. The result is using the triangle fraud approach (pressure, opportunity, and rationalization) to show that the elements of pressure and rationalization are the main or general reasons in their observations so that students commit academic fraud. Only one student said there was an influence on opportunities in academic fraud. Religiosity and culture also have an interest in students to do or avoid compatibility motivation. This study shows the need for universities and accounting study programs to develop their strategies in dealing with academic fraud and improve academic integrity through accommodating religious and cultural values.

PENGARUH CORPORATE GOVERNANCE DAN TIPE INDUSTRI TERHADAP PENGUNGKAPAN KINERJA SOSIAL DAN LINGKUNGAN PADA PERUSAHAAN YANG LISTING DI BURSA EFEK INDONESIA Septiana Rahayu; Eko Suyono; Christina Tri Setyorini; Mafudi *
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

This study haved to analyze the effect corporate governance and type of industry on the corporate social responsibility disclosure. Corporate governance mechanism is used the proportion of independent commissioners, audit committee, institutional ownership and managerial ownership. The population in this study are companies listed on the Indonesian Stock Exchange (BEI) in the year 2012-2014. The number of samples in this study amounted to 132 firm year by purposive sampling method. Based on the results of research and data analysis using multiple linear regression showed that: 1) the proportion of independent commissioners positive influence on the CSR disclosure, 2) the audit committee positive influence on the CSR disclosure, 3) institutional ownership positive influence on the CSR disclosure, 4) managerial ownership had no influence on the CSR disclosure, and 5) industrial type variables that influence on the CSR disclosure is agriculture, consumer goods industry, and property and real estate. While the mining sector, basic industry and chemicals, miscellaneous industry, and transportation and infrastructure had no influence to the CSR disclosure.

PELATIHAN APARATUR DESA TERKAIT PENGELOLAAN KEUANGAN DESA: UPAYA PENINGKATAN AKUNTABILITAS DAN TRANSPARANSI DESA Christina Tri Setyorini; Dewi Susilowati; Yusriyati Nur Farida; Wita Ramadhanti
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 1 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

This mentoring activity is based on the existence of the phenomenon of village officials who are embroiled in legal cases. Misinterpretation of Villages Law No. 6 of 2014 and Village Financial Management Permendagri No. 11 of 2014 resulted in numerous irregularities in village financial management. With so many legal cases, many village officials are hesitant to use village funds because they do not know how to manage them. This training was designed to improve village officials' understanding of how to manage village finances in accordance with applicable regulations. The training was enthusiastically attended by 42 village officials from various villages in the Cilongok District. Based on the results of the training conducted by administering pre-test and post-test, it is clear that training can improve village officials' understanding and has an increasing trend value between before and after training in village financial management. This demonstrates that the training is very effective in increasing the village apparatus's knowledge and understanding of village financial management, thereby increasing the absorption of the allocated village fund budget.

Analysis of Audit Findings Related to Concession Receivables: Case Study Rifa Hasna; Christina Tri Setyorini; Puji Lestari
Soedirman Accounting, Auditing and Public Sector Journal (SAAP) Vol 1 No 1 (2022): Soedirman Accounting, Auditing and Public Sector Journal (SAAP)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Penelitian ini bertujuan untuk menganalisis temuan audit terkait dengan piutang konsesi untuk pelayanan jasa kebandarudaraan di Kementerian Perhubungan. Perbedaan penelitian ini dengan penelitian sebelumnya adalah terletak pada objek penelitian, tahun penelitian, dan tempat dilakukannya penelitian. Dalam menganalisis tindak lanjut temuan audit, penulis menggunakan penelitian kualitatif dengan metode studi kasus untuk menggambarkan bagaimana dan mengapa piutang konsesi untuk pelayanan jasa kebandarudaraan menjadi temuan audit selama tiga tahun di Kementerian Perhubungan. Informan yang dipilih ditentukan secara purposif. Partisipan dalam penelitian ini adalah Inspektorat Jenderal, Biro Keuangan, dan Bagian Keuangan Direktorat Jenderal Perhubungan Udara, Kementerian Perhubungan dan aparatur PT Angkasa Pura I dan PT Angkasa Pura II yang berkaitan dengan konsesi layanan bandara. Jumlah informan pada penelitian ini sebanyak 5 orang. Hasil penelitian ini menggambarkan bahwa pengelolaan penerimaan negara bukan pajak dari Konsesi atas Pelayanan Jasa Kebandaraudaraan di Direktorat Jenderal Perhubungan Udara belum memadai. Permasalahan yang terjadi dibalik temuan audit yang terkait dengan piutang konsesi adalah kurang adanya penegasan terkait dengan berlakunya perjanjian dan mekanisme rekonsiliasi pendapatan konsesi. Sehingga, menimbulkan perbedaan interpretasi mengenai mulai berlakunya konsesi dan ketidakjelasan mengenai mekanisme rekonsiliasi data pendapatan konsesi. Kemudian, hak dan kewajiban para pihak belum terpenuhi. Tindak lanjut atas temuan audit telah berjalan dengan baik namun, belum sepenuhnya sesuai dengan rekomendasi BPK. Upaya yang telah dilakukan untuk menyelesaikan tindak lanjut temuan audit meliputi: (1) Berkoordinasi dengan PT Angkasa Pura I (Persero) dan PT Angkasa Pura II (Persero) untuk membahas mulai berlakunya konsesi dan mekanisme rekonsiliasi atas pendapatan konsesi; (2) PT Angkasa Pura I (persero) dan PT Angkasa Pura II (Persero) telah membayar hutang konsesi untuk tahun 2016. Namun, penyelesaian tindak lanjut temuan audit ini mengalami kendala yaitu menunggu disepakatinya perjanjian konsesi baru. Akibatnya, pembayaran piutang konsesi untuk tahun 2017 dan 2018 tertunda. Oleh karena itu, solusi yang tepat adalah berkoordinasi lebih lanjut berkenaan dengan menyelesaikan temuan audit dari piutang konsesi dengan menandatangani perjanjian konsesi baru dan menagih piutang konsesi untuk tahun 2017 dan 2018 kepada PT Angkasa Pura I (Persero) dan PT Angkasa Pura II (Persero). Hal ini dilakukan sebagai upaya untuk mengoptimalkan pengelolaan penerimaan negara bukan pajak dari Kementerian Perhubungan.

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