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PERSEPSI AKUNTAN DAN MAHASISWA AKUNTANSI TERHADAP KEMAMPUAN YANG HARUS DIMILIKI OLEH SEORANG FORENSIC ACCOUNTANT Eman Sukanto; Widaryanti Widaryanti
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 14, No 1: Juni 2019
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.14.1.42-58

This study aims to analyze differences in perceptions of Government Auditors, Public Accountants, Corporate Internal Auditors, Corporate Accountants, Accounting Lecturers and Senior Accounting Students for the capabilities that must be possessed by Forensic Accountants. The object of this research is the professional group of Government Auditors, internal government Auditors, Public Accountants, Corporate Internal Auditors, Corporate Accountants, Accounting Lecturers and Senior Accounting Students in the Jakarta and Central Java regions. This study uses a purposive sampling technique in data collection. Data was obtained by distributing questionnaires to each group. A total of 156 questionnaires were collected. Government auditor samples were distributed to Central BPK employees and inspectors in Central Java, Public Accountants, Internal Auditors, Corporate Accountants in several large companies in Jakarta and Central Java. While the questionnaire for lecturers and senior students was distributed to PTN and PTS in Jakarta and Central Java. Data analysis was carried out with One Way Analysis of Variance (Annova). The results showed that there is no difference in perception between government auditors and internal government, public accountants, corporate accountants, company internal auditors, accounting lecturers and accounting students about the capabilities that must be possessed by forensic accountants. There are differences in perceptions between government internal auditors, public accountants, corporate internal audits and accounting lecturers with senior accounting students about the capabilities that must be possessed by forensic accountants. There is no difference in perception between government auditors and company accountants with senior accounting students about the capabilities that must be possessed by forensic accountants. In addition, overall respondents gave a high assessment of the knowledge, traits, skills and abilities that Forensic Accountants must possess. This shows that the respondent agrees that a forensic accountant needs to have high abilities according to the AICPA FVS Section criteria.

DIGITAL MARKETING KEKINIAN BAGI UMKM KRIWAKZ KERIPIK IKAN WADER RAWA SALATIGA Widaryanti Widaryanti; Luhgiatno Luhgiatno; Maduretno Widowati
Buletin Abdi Masyarakat Vol 2, No 1 (2021): Edisi Agustus 2021
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.974 KB)

Swamp wader chips are one of the snacks or snacks made from wader fish. The nutritional content of swamp wader fish is very high, this can be used as an alternative to providing nutritious food at affordable prices for all people. Some of the wader swamp iwak chips businesses are still on the scale of home industries or micro, small and medium enterprises (MSMEs). One of the SMEs that sells wader swamp fish chips is the SMEs "Kriwakz". The production process is still done traditionally. The selling price of Kriwakz chips has not carefully calculated the cost of production. Packaging of wader Kriwakz fish chips using a sealer adhesive manually. The existence of the covid 19 pandemic is a blessing for Kriwakz SMEs because the demand for Kriwakz chips has increased sharply. Consumers prefer to make purchases online, so buyers of Kriwakz chips are spread from Sabang to Merauke. Kriwakz SMEs require understanding and training on digital marketing in the creation of social media content. The first priority solution is to facilitate Kriwakz SMEs in making digital marketing, training content creation to be uploaded on social media Facebook and Instagram. Second, the procurement of automatic packing tools to overcome the speed of sales service to consumers. The outputs of this PKMS are an increase in sales turnover, an increase in product quantity, an increase in understanding and digital marketing skills of Kriwakz SMEs. Keywords: Swamp Wader Fish Chips, Digital Marketing, Automated Packing Tool, Sales Increase

The Effect Of Managerial Ownership, Institutional Ownership, Growth Opportunity And Profitability On Accounting Conservatism Widaryanti Widaryanti
GOVERNORS Vol. 1 No. 1 (2022): April 2022 Issue
Publisher : Information Technology and Science (ITScience)

This studi aims to analyze the effect of Manajerial Ownership, Institutonal Ownership, Growth Opportunity and Profitability on Accounting Conservatism. With a sample of 165 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 selected using the purposive sampling method. The data obtained in this study used the documentation method. With multiple regression analysis method. Data collection method by understanding secondary data obtained from external sources and financial reports of producers listed on the Indonesia Stock Exchange. The results of this study are that managerial ownership has a negative and insignificant effect on accounting conservatism. From these results it can be said that although management is the shareholder and owner, there is no significant effect. Not all executives in the company own shares in the company. As a result, management tends to apply accounting principles while minimizing profits. Institutional ownership and growth opportunity have no effect on accounting conservatism. These results indicate that all manufacturers apply the precautionary accounting principle. Profitability has a positive effect on accounting conservatism.

MEWUJUDKAN KAMPUNG WISATA EDUKASI KUJON BERKELANJUTAN (SUSTAINABILITY) MELALUI IMPLEMENTASI AKUNTANSI Widaryanti Widaryanti; Luhgiatno Luhgiatno; Nurohmi Ambar Tasriastuti
Buletin Abdi Masyarakat Vol 3, No 1 (2022): Edisi Agustus 2022
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bam.v3i1.509

Program pengembangan dan pemanfaatan sumber daya dan potensi pariwisata daerah diharapkan dapat memberikan kontribusi bagi pembangunan ekonomi. Agar pengembangan pariwisata dapat berjalan secara optimal, diperlukan pengelolaan dana yang baik dengan menerapkan akuntansi sesuai standar yaitu Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Program pengabdian kepada masyarakat ini bertujuan untuk mengetahui penerapan akuntansi dan penyusunan laporan keuangan di Desa Wisata Edukasi Kujon Kabupaten Sukoharjo, berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Hasil pengabdian masyarakat ini menunjukkan bahwa Desa Wisata Edukasi Kujon merupakan Desa Wisata yang bergerak dibidang jasa pendidikan. Pencatatan pembukuan yang dilakukan Desa Wisata Edukasi Kujon masih manual dan belum terkomputerisasi. Catatan akuntansi yang ada menentukan jumlah kas masuk dan kas keluar yang penerapannya masih jauh dari SAK ETAP. Berdasarkan hal tersebut peneliti mencoba membantu dalam penyusunan laporan keuangan Desa Wisata Edukasi Kujon oleh SAK ETAP yaitu dengan menyusun sistem dan prosedur akuntansi berdasarkan siklus akuntansi. Praktik penyusunan laporan keuangan terdiri dari tahap identifikasi, tahap pencatatan, tahap klasifikasi, tahap peringkasan, dan tahap pelaporan berupa laporan laba rugi dan neraca. Berdasarkan hasil laporan keuangan yang telah disusun, hal ini menunjukkan bahwa pendapatan Desa Wisata Edukasi Kujon relatif besar.

PENGARUH TEKANAN KLIEN DAN AUDIT TENURE TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL PEMODERASI Rezza Dian Sasmita; Widaryanti Widaryanti
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 3: Desember 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i3.632

This study aims to determine whether client pressure and audit tenure have an effect on audit quality and auditor ethics as a moderator. The population in this study is the Public Accounting Firm in Semarang. Sampling was carried out using the census method and the number of samples was 53 respondents. The type of data used is primary data. This study uses a questionnaire in collecting data. The test techniques used are validity test, reliability test, classic assumption test including normality test, multicollinearity test and heteroscedasticity test. Hypothesis testing in this study used the interaction moderation test (MRA) with SPSS version 26. The results of this study indicate that Client Pressure has a positive and significant effect on Audit Quality. While the Tenure Audit has no positive and significant effect on Audit Quality. Auditor Ethics is able to moderate the effect of Client Pressure on Audit Quality. Meanwhile, the Auditor Ethics is not able to moderate the influence of the Tenure Audit on Audit Quality.Keywords: Client Pressure, Audit Tenure, Audit Quality, Auditor Ethics

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK Muhammad Ali Maksum; Widaryanti Widaryanti
Solusi Vol 21, No 1 (2023)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v21i1.6292

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem e-filing, tingkat pemahaman perpajakan dan kesadaran wajib pajak terhadap kepatuhan wajib pajak orang pribadi yang terdaftar di KPP Pratama Demak. Populasi dalam penelitian ini adalah wajib pajak orang pribadi pengguna e-filing yang terdaftar di KPP Pratama Demak dengan sampel sebanyak 100 responden yang didapat melalui rumus Slovin. Data penelitian diperoleh melalui penyebaran kuesioner. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode Accidental Sampling. Hasil dari penelitian ini menunjukkan bahwa penerapan sistem e-filing berpengaruh negatif dan tidak signifikan terhadap kepatuhan wajib pajak, tingkat pemahaman perpajakan berpengaruh negatif dan tidak signifikan terhadap kepatuhan wajib pajak, kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, dan penerapan sistem e-filing, tingkat pemahaman perpajakan dan kesadaran wajib pajak berpengaruh secara simultan terhadap kepatuhan wajib pajak. Kata Kunci :Sistem E-Filing; Tingkat Pemahaman Perpajakan; Kesadaran pajak dan Kepatuhan Wajib Pajak

Penerapan Teknologi Informasi dan Profesionalisme dalam Meningkatkan Kinerja Auditor KAP Kota Semarang Edi Setiyono; Widaryanti Widaryanti
Solusi Vol 21, No 1 (2023)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v21i1.6293

Selain perkembangan teknologi yang semakin pesat, perkembangan pasar modal di Indonesia tiap tahunnya meningkat. Hal ini berdampak dalam permintaan akan audit laporan keuangan. Pada perusahaan besar yang sudah go public, memiliki kewajiban untuk menyampaikan serta melaporkan laporan keuangan yang disusun sesuai dengan standar akuntansi keuangan yang sudah diaudit oleh akuntan publik yang telah terdaftar di Otoritas Jasa Keuangan. Auditor independen di Kantor Akuntan Publik sangat dituntut untuk memperhatikan dan menjunjung tinggi kode etik yang berlaku dalam menjalankan tugas dan fungsinya. Hal ini disebabkan karena profesi tersebut sangat erat hubungannya dengan berbagai tindakan kecurangan dan kesalahan yang menyebabkan pelanggaran kode etik. Kinerja auditor dapat dipengaruhi oleh beberapa faktor. Faktor pertama yang dapat mempengaruhi kinerja auditor adalah penerapan teknologi informasi. Selain penerapan teknologi informasi, faktor lain yang dapat mempengaruhi kinerja auditor adalah profesionalisme. Penelitian ini bertujuan untuk mengetahui penerapan teknologi informasi dan profesionalisme terhadap kinerja auditor. Populasi dalam penelitian ini adalah Kantor Akuntan Publik di Semarang. Pengambilan sampel dilakukan dengan menggunakan metode sensus dan jumlah sampel sebanyak 76 responden. Jenis data yang digunakan adalah data primer. Penelitian ini menggunakan kuesioner dalam pengumpulan datanya. Teknik uji yang dipakai adalah uji validitas, uji reliabilitas, uji asumsi klasik meliputi uji normalitas, uji multikolinearitas dan uji heteroskedastisitas. Uji hipotesis pada penelitian ini menggunakan metode linier berganda dengan SPSS versi 26. Hasil penelitian ini menunjukkan penerapan teknologi informasi berpengaruh positif dan signifikan terhadap kinerja auditor. Sedangkan profesionalisme tidak berpengaruh positif dan signifikan terhadap kinerja auditor.

Analisis Pengaruh Penyajian Laporan Keuangan, Aksesibilitas Laporan Keuangan, dan Sistem Pengendalian Internal terhadap Akuntabilitas dalam Pengelolaan Keuangan Desa (Studi pada Pemerintah Desa di Kecamatan Mranggen) Ana Khoirina; Widaryanti Widaryanti
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 2, No 02 (2023): Agustus 2023
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v2i02.824

Accountability in managing village finances is very important. This requires the ‎village government to manage village finances professionally, effectively and efficiently, and ‎accountably. The purpose of this study was to determine the readiness of the village ‎government in realizing accountability for village financial management, so research was ‎conducted on the effect of presenting financial reports, accessibility of financial reports, and ‎internal control systems on village financial management accountability.‎ The subject of this research is the village government in Mranggen District. The sampling ‎technique in this research is saturated sampling technique (census). The data collection ‎instrument in this study was a questionnaire or questionnaire. The research data used ‎primary data, directly through questionnaires and analyzed using SPSS version 26. Data ‎were analyzed to test the hypothesis using multiple regression analysis approach.‎ The results of this study indicate that the presentation of financial reports influences the ‎accountability of village financial management. The accessibility of financial reports has no ‎effect on the accountability of village financial management. The internal control system ‎influences the accountability of village financial management.‎ Keywords:‎ Presentation of Financial Statements, Accessibility of Financial Statements, ‎Internal Control System, Village Financial Management Accountability

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