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All Journal E-Jurnal Akuntansi Universitas Udayana JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI The Indonesian Accounting Review EKONOBIS (JURNAL EKONOMI DAN BISNIS) JSEH (Jurnal Sosial Ekonomi dan Humaniora) Infestasi Journal of Accounting and Investment Jurnal Ekonomi dan Studi Pembangunan (Journal of Economics and Development Studies) Jurnal Akuntansi Aktual MEDIA BINA ILMIAH Quantitative Economics Research JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Jurnal Aplikasi Akuntansi Jurnal Gema Ngabdi Valid Jurnal Ilmiah Akurasi : Jurnal Studi Akuntansi dan Keuangan Elastisitas Jurnal Ekonomi Pembangunan Prosiding Konferensi Nasional PKM-CSR Jurnal Konstanta : Ekonomi Pembangunan Experimental Student Experiences International Journal of Tourism Business Research Jurnal Oportunitas : Ekonomi Pembangunan Journal of Social and Humanities
Prayitno Basuki, Prayitno
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Journal : E-Jurnal Akuntansi Universitas Udayana

 1 
Pengaruh Kualitas Aparatur Melalui SIMDA dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Pengelolaan BMD Handia Fahrurrozi; Akram Akram; Prayitno Basuki
E-Jurnal Akuntansi Vol 27 No 1 (2019)
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.2019.v27.i01.p25

Abstract

Changes in organizational structure result in the transfer of assets with potential fraud. Prevention is one of the long-term solutions to minimize fraud. This study aims to provide empirical evidence of the influence of the quality of government apparatus, the role of SIMDA and the internal control system on preventing fraud in the management of regional property. The population of the study was the management of goods and ASN in the field of management of BMD totaling 128 people. The sample selection uses purposive sampling with a total of 80 people. The results showed that the quality of the apparatus and SIMDA both directly and indirectly did not affect the prevention of fraud in managing regional property. Whereas, the internal control system influences fraud prevention. The implications of this research can be used as input material for regional governments in developing programs and fraud prevention actions for regional property management. Keyword: Quality of apparatus; SIMDA; internal control system; fraud prevention.
Faktor-Faktor yang Mempengaruhi Pengelolaan Keuangan Usaha Kecil Menengah dan Implikasinya terhadap Good Governance Endar Pituringsih; Thatok Asmony; Prayitno Basuki
E-Jurnal Akuntansi Vol 30 No 8 (2020)
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.2020.v30.i08.p20

Abstract

The study aims to obtain empirical evidence about the influence of organizational commitment, accounting information systems and human resource capacity on Small Medium Enterprise (SME) financial management and the influence of SME financial management on good governance. The study was conducted on SMEs in West Lombok Regency. various regions in West Lombok Regency The results of the study indicate that organizational commitment does not significantly influence financial management Information technology and HR competencies significantly influence financial management and financial management significantly influence good governance. Keywords: Commitment; Competent; Technology; Financial Management; Good Governance.
Kinerja Pemerintah Desa Dalam Pengelolaan Dana Desa (Studi Pada Desa Dore Kecamatan Palibelo Kabupaten Bima) Ika Asmawati; Prayitno Basuki; Ahmad Riva'i
E-Jurnal Akuntansi Vol 25 No 3 (2018)
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.2018.v25.i03.p28

Abstract

This research aimed to analyze qualitatively the performance of Village Fund execute at Dore Village Bima Regency. it is undeniable that most villages in Indonesia make village head elections in a family manner, regardless of their abilities or competencies that greatly affect their performance, as also applies in the village of Dore, Palibelo District, Bima Regency. In this study, researchers focused on the performance of village officials, not just the village head. This study used a qualitative approach, retrieval and collection of data using observation, interview, and documentation techniques to the informant as much as five (5) persons within the Performance Analysis Management of Village Fund at Dore Village Bima Regency. The research result showed that the Performance Analysis Management of Village Fund at Dore Village Bima Regency had not yet run well as from 5 (five) dimention investigated, 4(four) dimensions did not work well such as dimension of responsibility, service quality, productivity and accountability but one was only that worked well enough is responsiveness. Based on these findings, improvements such as training or courses are recommended for village officials and the provision of media as a tool to account for the management of village funds so that the performance of the Dore Village government is expected to be more optimal than before. Keywords: Productivity; Service Quality; Responsiveness; Responsibility; Accountability
Budaya Suku Sasak Memoderasi Gaya Kepemimpinan, Independensi, Pemahaman Good Governance Pada Kinerja Auditor Endar Pituringsih; Prayitno Basuki; Akram Akram
E-Jurnal Akuntansi Vol 32 No 4 (2022)
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.2022.v32.i04.p20

Abstract

This study aims to examine the influence of lokal culture of Sasak auditors as a moderating influence of leadership style, independence and understanding of good governance on the performance of internal auditors. The study population was all auditors who carried out inspections at the Inspectorate of the entire island of Lombok, as many as 215 people. The sampling technique used was purposive sampling. From these criteria, a research sample of 129 auditors was obtained. The analytical tool used in the research is Moderated Regression Analysis (MRA) with SPSS 17. The research proves that leadership style, independence and understanding of good governance affect the performance of internal auditors. Another finding is that the understanding of good governance has a significant effect on the performance of internal auditors with the lokal culture of the Sasak tribe as a moderating variable. This is because a good understanding of good governance will improve the performance of auditors so that organizational goals can be achieved. Keywords: Local Sasak Culture; Leadership Style; Independence; Understanding of Good Governance; Performance of the Inspectorate Auditor.
Kepemimpinan Kharismatik Tuan Guru Sebagai Pemoderasi Determinan Pengelolaan Keuangan Pada Akuntabilitas Pondok Pesantren Endar Pituringsih; Prayitno Basuki; Akram Akram
E-Jurnal Akuntansi Vol 33 No 2 (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.i02.p14

Abstract

This study aims to analyze the effect of human resource capability and treasurer ethics moderated by the charismatic leadership of the teacher on financial management and the implications for the accountability of Islamic boarding schools. The research was conducted at Islamic boarding schools throughout Lombok Island, West Nusa Tenggara Province. The total population in the study was 558 Islamic boarding schools. Determination of the sample using purposive sampling method with the Slovin formula. The results of the study show that human resource capability and treasurer ethics have an effect on financial management. The charismatic leadership of the guru does not moderate human resource capabilities, but moderates the treasurer's ethics towards financial management. And financial management influences the accountability of Islamic boarding schools. Keywords: Human Resource Capability; Treasurer Ethics; Tuan Guru Charismatic Leadership; Financial Management; Islamic Boarding School Accountability
Environmental Uncertainty sebagai Pemoderasi Budaya Organisasi, Sistem Informasi, Narcissm Behavioral, Sistem Pengendalian Intern, dan Fraudulent Financial Reporting Endar Pituringsih; Prayitno Basuki; Akram Akram
E-Jurnal Akuntansi Vol 33 No 12 (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.i12.p18

Abstract

The aim of this research is to analyze the influence of organizational culture, artificial intelligence-based accounting information systems, and narcissistic behavior on internal control systems that are moderated by environmental uncertainty. The research also tested the influence of the internal control system on fraudulent financial reporting. This research was conducted at a hotel on Lombok Island. The total research population was 73 hotels with 146 research respondents. The data analysis method uses Moderate Regression Analysis (MRA). The research results show that organizational culture and artificial intelligence-based accounting information systems have a positive effect on the internal control system. However, narcissistic behavior has no influence on the internal control system. Environmental uncertainty strengthens the influence of organizational culture and artificial intelligence-based hotel accounting information systems on internal control systems. Meanwhile, environmental uncertainty does not strengthen the influence of narcissistic behavior on the internal control system. Finally, the internal control system has no effect on fraudulent financial reporting. Keywords: HR Competency; Government Internal Control System (SPIP); Organizational Environment; Financial Reporting Quality and Regional Government Information System (SIPD)
Co-Authors Adhitya Bagus Singandaru Ahmad Rifa'i Ahmad Riva'i Akram Akram Akram, Akram Alamsyah MT MT Amy Wardian Pratama Animah Animah Animah Animah Baihaki, Muhammad Baiq Saripta Wijimulawiani Budi Santoso Budiarto, H. Chaidir, Taufiq Deni Ahriati Devi Febriana Dwi Anugrah Putra Dwi Yulianda Eka Agustiani Elfan Hidayat Emi Yulia Hasanah Endang Astuti Endar Pituringsih Endar Pituriningsih ERNA WIDIASTUTY Fathul Jawadi H. Budiarto Hadi Mahmudi Hailuddin Hailuddin Handia Fahrurrozi Helmy Fuady Hendriadi Hendriadi Hermanto Hermanto Hermanto Hermanto Ika Asmawati Ika Asmawati Irwan Suriadi Iwan Harsono KARISMAWAN, PUTU Lukman Effendy Moh. Deni Kantono Muhammad Alwi Nadiani Wibawanindah Ni Ketut Surasni Nilam Dwi Maharani Raudatul Ratna Wati Risma Diri Artha Sahri Sri Handayati Sri Pancawati Sri Pancawati Martiningsih Sri Sulistiowati Sukriati, Sukriati Thatok Asmony Thatok Asmony Thatok Asmony Thatok Asmony Widiarti Winata, Ni Gusti Ayu Wulan Puspita Dewi Zulfirman Switriansyah