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All Journal AKRUAL: Jurnal Akuntansi Iqtishoduna: Jurnal Ekonomi Islam Indonesian Journal of Islamic Business and Economics (IJIBE) Jurnal Edukasi dan Pengabdian kepada Masyarakat
Helti Nur Aisyiah, Helti Nur
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Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Ex Ante Audit Sebagai Upaya Pencegahan Fraud Aisyiah, Helti Nur; Ahzar, Fahri Ali
AKRUAL: JURNAL AKUNTANSI Vol 9, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2017)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v9n1.p54-64

Abstract

AbstractThis study aims to find out how the efforts of PTKIN X in an effort to overcome fraud (fraud). Researchers conduct research with a qualitative approach to the subject of research Internal Supervisory Unit (SPI) as an institution that has authority in checking budget management. The results showed that PTKIN X started doing ex ante audit by checking the Terms of Reference (KAK), proposal, or Term of Referendum (TOR) of each activity. Ex ante audit is done by looking at the completeness of the documents, price fairness, and relevance between the budget and activities written on the TOR. Ex ante audit is done to minimize the findings.AbstrakPenelitian ini bertujuan untuk mengetahui bagaimana upaya PTKIN X dalam upaya mengatasi kecurangan (fraud). Peneliti melakukan penelitian dengan pendekatan kualitatif dengan subjek penelitian Satuan Pengawas Internal (SPI) sebagai lembaga yang mempunyai wewenang dalam memeriksa pengelolaan anggaran. Hasil penelitian menunjukkan bahwa PTKIN X mulai melakukan ex ante audit dengan memeriksa Kerangka Acuan Kerja (KAK), proposal, atau Term of Referendum (TOR) tiap kegiatan. Ex ante audit dilakukan dengan melihat kelengkapan dokumen, kewajaran harga, dan relevansi antara anggaran dan kegiatan yang tertulis pada KAK. Ex ante audit dilakukan untuk meminimalisasi temuan.
Ex Ante Audit Sebagai Upaya Pencegahan Fraud Aisyiah, Helti Nur; Ahzar, Fahri Ali
AKRUAL: JURNAL AKUNTANSI Vol 9, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2017)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v9n1.p54-64

Abstract

AbstractThis study aims to find out how the efforts of PTKIN X in an effort to overcome fraud (fraud). Researchers conduct research with a qualitative approach to the subject of research Internal Supervisory Unit (SPI) as an institution that has authority in checking budget management. The results showed that PTKIN X started doing ex ante audit by checking the Terms of Reference (KAK), proposal, or Term of Referendum (TOR) of each activity. Ex ante audit is done by looking at the completeness of the documents, price fairness, and relevance between the budget and activities written on the TOR. Ex ante audit is done to minimize the findings.AbstrakPenelitian ini bertujuan untuk mengetahui bagaimana upaya PTKIN X dalam upaya mengatasi kecurangan (fraud). Peneliti melakukan penelitian dengan pendekatan kualitatif dengan subjek penelitian Satuan Pengawas Internal (SPI) sebagai lembaga yang mempunyai wewenang dalam memeriksa pengelolaan anggaran. Hasil penelitian menunjukkan bahwa PTKIN X mulai melakukan ex ante audit dengan memeriksa Kerangka Acuan Kerja (KAK), proposal, atau Term of Referendum (TOR) tiap kegiatan. Ex ante audit dilakukan dengan melihat kelengkapan dokumen, kewajaran harga, dan relevansi antara anggaran dan kegiatan yang tertulis pada KAK. Ex ante audit dilakukan untuk meminimalisasi temuan.
Building Sharia Accounting Students Ethical Perceptions: Effects Of Ethical Content, Equity Sensitivity, and Locus of Control Susanto, Trika; Aisyiah, Helti Nur
Indonesian Journal of Islamic Business and Economics (IJIBE) Vol 5 No 2 (2023): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2023.5.2.8740

Abstract

This research aims to obtain empirical evidence about the effect of professional ethical content, equity sensitivity, and locus of control on the ethical perceptions of Sharia accounting students regarding unethical actions taken by accountants. The population in this research is comprised of Sharia accounting students at the IAIN Surakarta Faculty of Economics and Islamic Business, with a total sample size of 171 students. Samples were selected using the Slovin formula. The primary data sources used in this research were obtained through questionnaire distribution. The data analysis method used in this study is multiple regression analysis. The results of this research indicated that ethical content and equity sensitivity did not affect the ethical perception of Sharia accounting students regarding unethical actions taken by accountants. In contrast, the locus of control affected the ethical perceptions of Sharia accounting students regarding unethical actions taken by accountants. The results of this study are expected to contribute to the world of education, especially accounting education, in an effort to prepare prospective accountants to behave ethically.
Can Perceived Usefulness and Online Experiences Affect ShopeePay Fintech Usage by Millennial Muslims? Aisyiah, Helti Nur; Prastiwi , Septi Kurnia; Rohimat, Asep Maulana
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v12i1.2146

Abstract

Financial Technology (Fintech) has been embedded in the community, especially to support their economic activities. The fintech usage provides convenience, so that users are increasingly widespread. This study aims to determine the effect of perceived usefulness and online experiences on the fintech usage with trust as a mediating variable. This study used a quantitative approach by distributing questionnaires to 102 millennial Muslims in Solo Raya. Questionnaires filled out by participants were processed using the IBM SPSS Statistics Version 26. The results showed that perceived usefulness had an effect on fintech usage, while online experiences had no effect on fintech usage. Among perceived usefulness, online experiences, and fintage usage, there was trust. However, trust could not mediate between perceived usefulness and online experiences on the fintech usage. This research will contribute to fintech developers in managing their technology by taking into account perceived usefulness, online experiences, and trust factors.
Pelatihan Fotografi Digital: Upaya Peningkatan Kualitas Pemasaran Produk UMKM Di Ngringo Jaten Karanganyar Aisyiah, Helti Nur; Irfani, Muhamad
Jurnal Edukasi dan Pengabdian kepada Masyarakat Vol. 2 No. 2 (2023): Desember 2023
Publisher : Yayasan Insan Literasi Cendekia (INLIC) Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jepkm.v2i2.63

Abstract

Sejak pandemi Covid-19, para pelaku UMKM dituntut untuk kreatif dalam memasarkan produk secara online. Namun, tidak semua pelaku UMKM dapat memenuhi tuntutan tersebut. Kondisi ini terjadi pada para pelaku UMKM di Ngringo, Jaten, Karanganyar. Berdasarkan situasi tersebut, tim pengabdian masyarakat yang terdiri dari pemerintah desa Ngringo, Organisasi Wanita Katolik Republik Indonesia Ranting Jaten, dan UIN Raden Mas Said Surakarta menyelenggarakan pengabdian kepada masyarakat bagi pelaku UMKM. Pelatihan tersebut bertujuan untuk membantu para pelaku UMKM agar lebih mudah, cepat, serta kreatif dalam pemasaran produk secara online. Pengabdian masyakarat ini dilaksanakan dalam beberapa tahap, yaitu perencanaan dengan metode focus group discussion, pelaksanaan dengan metode pelatihan fotografi digital, dan evaluasi dengan metode praktik. Hasilnya, terjadi peningkatan kemampuan dalam fotograsi digital para peserta pengabdian kepada masyarakat, sehingga dapat mempraktikkannya secara mandiri saat memasarkan produk mereka.
Co-Authors Fahri Ali Ahzar, Fahri Ali Irfani, Muhamad Prastiwi , Septi Kurnia Rohimat, Asep Maulana Susanto, Trika