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All Journal Jurnal Reviu Akuntansi dan Keuangan E-Jurnal Akuntansi Universitas Udayana Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis TIJAB (The International Journal of Applied Business) Jurnal Pengabdian Magister Pendidikan IPA IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ilmiah Akuntansi Peradaban ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Balance : Jurnal Akuntansi dan Manajemen International Journal of Business and Applied Economics (IJBAE) Socio-Economic and Humanistic Aspects for Township and Industry Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi
Ayudia Sokarina
Universitas Mataram
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Do Subjective Norms Have a Role on Intentions to Implement Whistleblowing with Self Efficacy as a Moderating Variable? (Study on Bachelor of Accounting Students at the University of Mataram) Baiq Aprilia Dita Suwandi; Ayudia Sokarina
Formosa Journal of Multidisciplinary Research Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v2i1.2877

Abstract

This study aims to examine the effect of attitude variables, subjective norms, and behavioral control on the intention to apply whistleblowing with self-efficacy as a moderating variable in Bachelor of Accounting students at the University of Mataram. This study used a quantitative method with a questionnaire data collection technique. Questionnaires were distributed to 257 respondents consisting of accounting students in 2018, 2019 and 2020. The data analysis technique in this study was Moderating Regression Analysis (MRA). The results showed that attitude and behavioral control had a significant effect on the intention to apply whistleblowing, while subjective norms did not have a significant effect. Self efficacy has the potential to moderate the influence of attitudes, subjective norms, and behavioral control on the intention to implement whistleblowing. Thus, self-efficacy does not significantly moderate the effect of attitudes, subjective norms, and behavioral control on the intention to implement whistleblowing.
KUALITAS AUDITOR, BESARAN TRANSAKSI ANTAR PIHAK YANG BERHUBUNGAN ISTIMEWA DAN MANAJEMEN LABA Ayudia Sokarina
Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (848.953 KB) | DOI: 10.18202/jamal.2012.04.7142

Abstract

Abstrak:  Kualitas Auditor, Besaran Transaksi Antar Pihak yang Berhubungan Istimewa dan Manajemen Laba. Penelitian ini bertujuan menjawab dua pertanyaan. Pertama, apakah transaksi pihak terkait berhubungan dengan manajemen laba? Kedua, apakah kualitas auditor dapat mengurangi praktik manajemen laba? Kami memilih perusahaan yang tidak terkait secara finansial sebagai sampel. Sebanyak 45 perusahaan yang dipilih terdaftar pada pada ISX tahun 2007-2009. Pengujian didasarkan pada “full sample” dan “split sampel”. Hasil penelitian menunjukkan dua dari empat transaksi dengan pihak terkait secara statistik berhubungan dengan manajemen laba. Sampel lainnya yang telah diaudit oleh kantor akuntan yang lebih besar gagal membuktikan hubungan dengan manajemen laba. Meskipun hasil penelitian tidak konsisten di antara pengukuran yang berbeda atas transaksi pihak terkait, namun manajer oportunis dapat mengambil manfaat dari kompleksitas transaksi.Abstract: Auditor Quality, The Size of Special Related Party Transactions and Management Earnings. This research aims to answers two questions. First, whether related party transaction relate to earnings management? Second, does auditor quality can mitigate earnings management practice? We choose non-financial related party firms as our sample. Those 45 chosen firms were listed from 2007-2009 on ISX. We conduct test based on full samples and split samples. Result show that two out of four related party transactions measures are statistically related to earnings management. Moreover samples audited by bigger accounting firms fail to proven related earnings management. Even though our results are not consistent among different measures of related party transactions, we, however, can conclude that opportunistic managers can take advantage of the transactions complexities.
Revealing the Effectiveness of Government Intern Control Systems in Cash Management for Fraud Prevention Alma Fadilah; Ayudia Sokarina; Indria Puspitasari Lenap
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 4 No. 2 (2023): September
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v4i2.449

Abstract

This study aims to reveal the potential for fraud in the Internal Control System for cash receipts and disbursements conducted by BPS Regency X. The research method used is descriptive research method with a qualitative approach. The informants in this study consisted of three people, namely the head of the general subdivision who doubled as the official signing the payment order, the commitment making officier, and the expenditure treasurer of BPS Regency X. The results of this study indicate that BPS Regency X is good at managing its cash, judging from implementation of the Government Internal Control System which is in accordance with the provisions of Government Regulation of the Republic of Indonesia Number 60 of 2008 which identifies that there is no potential for fraud related to receipts and disbursements cash at BPS Regency X
Analisis Anggaran Pendapatan dan Belanja Desa (APB Desa) di Masa Pandemi Covid-19 Sonia Nuryati; Ayudia Sokarina; Nurabiah Nurabiah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.2801

Abstract

Penelitian ini bertujuan untuk menganalisis kebijakan APB Desa Aikdewa di masa pandemi covid-19 dan menilai alokasi APB Desa Aikdewa di masa pandemi covid-19 tahun 2020 dan 2021 berdasarkan permendes PDTT Nomor 14 tahun 2020 dan Permendes PDTT Nomor 13 tahun 2020. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Metode pengumpulan data dalam penelitian ini melalui wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa kebijakan APB Desa di masa pandemi covid-19 pada tahap perencanaan dan tahap pelaksanaan sudah dilaksanakan dengan cukup baik. Dimana, pada tahap perencanaan APB Desa telah melibatkan peran serta masyarakat. Pada tahun 2020 kebijakan belanja desa awalnya difokuskan pada bidang pelaksanaan pembangunan desa, namun karena adanya pandemi covid-19 sehingga dilakukan perubahan APB Desa untuk merubah kebijakan belanja desa menjadi bidang penanggulangan bencana keadaan darurat dan mendesak desa terkait pencegahan dan penanggulangan pandemi covid-19 dan pada tahun 2021 kebijakan belanja desa masih juga difokuskan untuk pencegahan dan penanggulangan pandemi covid-19. Pada tahap pelaksanaan APB Desa, masing-masing program kegiatan memiliki pelaksana kegiatan anggaran yang ditetapkan berdasarkan tupoksi masing-masing kaur/kasi dan program kegiatan dalam APB Desa tahun 2020 dan 2021 sudah dilaksanakan semua dan sesuai dengan apa yang dianggarkan. Pengalokasian APB Desa yang dilakukan Pemerintah Desa Aikdewa pada tahun 2020 dan 2021 sudah sesuai dengan Permendes PDTT Nomor 14 tahun 2020 tentang prioritas penggunaan dana desa tahun 2020 untuk pencegahan dan penanggulangan pandemi covid-19 dan Permendes PDTT Nomor 13 tahun 2020 tentang prioritas penggunaan dana desa tahun 2021 untuk program kegiatan percepatan pencapaian SDGs Desa.
IKABOGA Women Leadership Dan Komitmen Organisasi Sebagai Pemoderasi Determinan Akuntabilitas Pengelolaan Keuangan Endar Pituringsih; Ayudia Sokarina; Thatok Asmony
E-Jurnal Akuntansi Vol 33 No 8 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i08.p12

Abstract

The purpose of this study was to analyze and provide empirical evidence regarding the effect of presentation of financial statements and the effect of accessibility of financial reports on financial management accountability with women's leadership and organizational commitment as moderating variables. The population of this research is the management of IKABOGA organizations throughout the island of Lombok with a total of 60 respondents. Collecting data using a survey method in the form of a questionnaire. By using the census method, all populations become respondents. The data analysis method used in this study is the MRA (Moderate Regression Analysis) method with the help of the SPSS 23 program. The results show that the presentation of financial statements has a positive and significant effect on financial management accountability. The accessibility of financial reports has a positive and insignificant effect on financial management accountability. Women's leadership does not strengthen the influence of financial report presentation on financial report accountability. Women's leadership does not strengthen the influence of financial report accessibility on financial report accountability. Organizational commitment does not strengthen the influence of financial report presentation on financial management accountability. Organizational commitment does not strengthen the influence of financial report accessibility on financial management accountability. Keywords: Presentation of Financial Statements; Accessibility of Financial Reports; IKABOGA Women Leadership; Organizational Commitment; Financial Management Accountability.
Photographing the Corporate Social Responsibility Program in the Field of Education Based On The Political Economy Of Accounting Theory Mariam Ulayya; Mazni Abdullah; Ayudia Sokarina; Adhitya Bayu Suryantara
TIJAB (The International Journal of Applied Business) Vol. 7 No. 2 (2023): NOVEMBER 2023
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v7.I2.2023.43411

Abstract

Background: Every company that establishes and conducts business must comply with all applicable legal regulations in the country, including those for coal mining companies, ranging from labor rules to rules related to environmental sustainability. Generally, companies are founded with the aim of making a profit, but nowadays many companies are not only oriented towards this but also social and educational life. As a result of this shift in orientation, the concept of corporate responsibility named Corporate Social Responsibility (CSR) emerged. Objective: The purpose of this study is to photograph the Corporate Social Responsibility program in the field of education, namely X School, based on the theory of the Economy of Accounting. Method: This is qualitative research with the type of Dicipline Comparative Studies or case studies that aim to compare the cases studied with established theories. The data collection technique is carried out through interviews, observations, and documentation. Results: The results of this study show that the implementation of CSR programs is a company's effort to link and match school education programs with the industrial world. Meanwhile, the role of mining regulation is shown through the Law on the obligation to carry out Social and Environmental Responsibility for companies whose business activities are in the field of or related to natural resources and the X Regency regional regulation, which regulates the company's obligation to hire local workers by as much as 80%. Conclusion: The distribution of education in the implementation of the X School program has been evenly distributed and fair because it reaches communities around the mining operational area and is aimed at residents who are directly adjacent to the company, so that the benefits of the company's existence can be felt directly. Keywords: Corporate Social Responsibilty, Education, Political Economy of Accounting, X School
Paylater System and People's Consumptive Behavior: A Phenomenological Study Ni Putu Yoni Widiasih; Ayudia Sokarina; Isnawati Isnawati
Socio-Economic and Humanistic Aspects for Township and Industry Vol. 1 No. 2 (2023): Socio-Economic and Humanistic Aspects for Township and Industry
Publisher : Socio-Economic and Humanistic Aspects for Township and Industry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/sehati.v1i2.133

Abstract

The development of e-commerce in Indonesia has changed the payment method, which originally used cash, but now it is starting to be introduced with an electronic-based payment system. One type of payment method is paylater. The use of paylater is estimated to be one of the causes of increased purchasing power. The purpose of the research is to interpret the consumptive behavior caused by the paylater system. This research is a qualitative research with a phenomenological approach. The data collection techniques in this research are interviews and documentation. The informants in this study are active users of the paylater payment method such as students, private employees, and security guards. The results of this study show that the paylater payment method triggers consumptive behavior because of the various conveniences provided. This is inseparable from the demands of the contemporary lifestyle followed by the informants.
MENGGAGAS KONSEP KESEJAHTERAAN DESA BERBASIS RISET PARTISIPASI Ayudia Sokarina
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 2 No 2 (2021): Jurnal Abdimas Independen, Nopember 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v2i2.55

Abstract

Membebaskan identitas desa sebagai tempat bagi kaum marjinal menjadi tanggung jawab semua pihak. Peneleh Research Institute bekerja sama dengan Universitas Sulawesi Barat melakukan pengabdian kepada masyarakat di Desa Pamboborang, Kabupaten Banggae, Sulawesi Barat yang ditujukan untuk mengkontruksi strategi peningkatan kesejahteraan masyarakat berbasis riset partisipasi. Teknik pengumpulan data dalam kegiatan ini menggunakan diskusi kelompok terfokus, wawancara mendalam, dan mengobservasi. Hasilnya berupa pemetaan struktur sosial, ekonomi, dan budaya desa dalam mengidentifikasi isu pembangunan dan menggali potensi yang dimiliki desa, sehingga dapat digunakan sebagai bahan baku untuk merancang berbagai aksi pemberdayaan dalam mencapai kesejahteraan desa.
PELATIHAN DAN PENDAMPINGAN AKUNTANSI BERBASIS AKRUAL DAN MANAJEMEN KREATIVITAS BAGI KELOMPOK PENGEPUL METE DALAM MASA PANDEMI COVID DI DESA SELELOS KECAMATAN GANGGA KABUPATEN LOMBOK UTARA Endar Pituringsih; Lilik Handajani; Ayudia Sokarina
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 3 No 1 (2022): Jurnal Abdimas Independen, Mei 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v3i1.138

Abstract

Kegiatan penyuluhan dan pelatihan tentang penyusunan akuntansi berbasis akrual dan manjemen kreatifitas pada pengusaha mete di Desa Selelos Kecamatan Gangga Kabupaten Lombok Utara dimasa covid 19 guna meningkatkan penghasilan. Hal ini bertujuan untuk memberikan pemahaman dan pelatihan kepada pengepul mete yang berada di Desa Selelos Kecamatan Gangga Kabupaten Lombok Utara. Selain itu, pelatihan ini dilakukan untuk memberikan pengetahuan kepada pengepul mete tentang pentingnya membuat laporan keuangan berbasis akrual dan manajemen kreatifitas, sehingga dapat dikelola dengan baik. Pada akhirnya kegiatan ini diharapkan menghasilkan SDM yang mampu untuk membuat pencatatan pembukuan, pengelolaan keuangan dan mendapatkan ide-ide baru. Kegiatan pelatihan ini akan ditujukan pada pengepul mete yang berada di Desa Selelos Kecamatan Gangga Kabupaten Lombok Utara. Pelaksanaan kegiatan dilakukan dengan pendekatan pemberian materi yang relevan dengan kebutuhan pengepul mete sesuai PSAK 1. Harapan lain dari kegiatan ini dapat menjadi sarana untuk melaksanakan kegiatan pengabdian kepada masyarakat, khususnya memberikan penyuluhan dan pelatihan penyusunan akuntnasi berbasis akrual dan manajemen kreatifitas.
Socio-Cultural Interaction of TikTok Users on Stock Investment Content: A Netnographic Study Leni Prasetianingsih; Ayudia Sokarina
East Asian Journal of Multidisciplinary Research Vol. 2 No. 12 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i12.7314

Abstract

This research is a netnographic study that discusses socio-cultural interactions in stock investment content on TikTok. This research aims to understand how socio-cultural interactions shape TikTok users' views and behaviors in stock investment content. Data collection uses a lacer/passive approach through a single Tiktok platform. The type of data in this study is archival data in the form of screenshots of comments and field notes containing personal reflections of researchers. Analysis uses the netnography method, namely Coding, Noting, and Abstracting. The results of the study include 6 main findings, namely, Interest in starting and learning stocks, Various investment interests and decisions, Obstacles and challenges in starting stock investment, Various Opinions / views on stock investment, Sharing investment information and experiences, and Appreciation of information. This research illustrates how cultural interactions on TikTok shape users' investment behavior. It can help policy makers, academics, and financial practitioners to understand investment trends in the younger generation. It also highlights the importance of financial literacy and cultural values in investment.
Co-Authors Ade Chahyani Akram Akram, Akram Ali Fikri Alma Fadilah Arifin, Rosyid Baiq Aprilia Dita Suwandi Dina Amalya Putri Dina Ayu Lestari Dwi Putra Buana Sakti Ema Oktaviana Utami Ema Sasmita Endar Pituringsih Ida Ayu Made Dwi Widyantari Iman Waskito Isnawati, Isnawati Johan Miranda Lalu Hamdani Husnan Lenap, Indria Puspitasari Leni Prasetianingsih Lilik Handajani Mariam Ulayya Mazni Abdullah Muhammad Helmi Falah Ni Putu Yoni Widiasih Nurabiah Saipul Arni Muhsyaf Siti Hawa Sonia Nuryati Sukma Dewi Suryantara, Adhitya Bayu Taufiqah Julia Wardani Thatok Asmony Vinny Syifa Denada Yusli Mariadi Yusli Mariadi Mariadi