Article Per Year (5 Year)
p-Index From 2019 - 2024
0.562
P-Index
This Author published in this journals
All Journal Jurnal Pengabdian UntukMu NegeRI JIA (Jurnal Ilmiah Akuntansi) Reviu Akuntansi, Keuangan, dan Sistem Informasi
Wiwik Hidajah Ekowati
Universitas Brawijaya
Religion Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Exploring Indonesian Higher Education Neoliberalization: A Discourse on the Role of Accounting Ali Djamhuri; Wiwik Hidajah Ekowati
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.63508

Abstract

The neoliberalization of higher education has attracted academic debate and public interest. Though less known by the public, accounting terminologies play a prominent role in that process more particularly in sticking commercial values to the life of universities that eventually made universities far from their own original missions. Applying Critical Discourse Analysis (CDA), this study explores the neoliberalization of Indonesian higher education by questioning how it took place, what kind of linguistic terminologies or jargon are mostly used, and how accounting concepts, terminologies, and technologies take a role in it. This study found that accounting—through its concepts, jargon, and technologies—helped a lot in making the success of the neoliberalization of Indonesian higher education. Accounting notions like efficiency, productivity, effectiveness, accountability, transparency, and fairness take their cognitive and emotive roles in supporting highly competitive modes of academic life in universities so that the core of neoliberal ideology, that is competition, has been made to be more easily, scientifically, and psychologically justifiable for both individuals and society. Moreover, transactional and commercial motive-based behaviours as an impact of the more liberalized way of life, expand rapidly to become a standard way of acting both on and outside the campuses which accelerates the formation of a more individualistic and competitive Indonesian society. Bureaucratically, the university officials—from the lowest level such as the head of the department up to the Rectors—tend to be more sensitive to achieving a series of standardised, quantitative, technical, short-term, and pragmatic performance indicators dictated by national and international ranking agencies like Webometric than to deal with more ideal, educational, and long-term mission achievement.
Pendekatan Fraud Hexagon Theory Untuk Menganalisis Potensi Kecurangan Laporan Keuangan Perusahaan Sektor Keuangan Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 Ruth Christiana Pasaribu; Wiwik Hidajah Ekowati
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

This study aims to examine the fraud hexagon theory elements consisting of stimulus, opportunity, rationalization, capability, arrogance, and collusion to analyze potential financial statement fraud. The population of this study includes the entire financial sector companies listed on the Indonesia Stock Exchange from 2019 to 2021, from which 260 samples selected through purposive sampling method and tested by multiple regression method utilizing Statistical Product and Service Solution (SPSS) version 25 software. The findings of this study exhibited that stimulus, opportunity, rationalization, capability, arrogance, and collusion respectively assessed by financial target, ineffective internal company monitoring, auditor changes, director changes, frequent appearances of CEO photos, and market performance had a positive effect on potential financial statement fraud. Whilst, stimulus, opportunity, and collusion respectively assessed by financial stability and external pressure, independent auditor quality, and government projects had no effect on potential financial statement fraud
Pelatihan Akuntansi Sektor Publik Bagi Guru SMK, MAK dan SMA Bidang Ekonomi dan Bisnis di Wilayah Kabupaten Malang dan Blitar Bagian Selatan Yesika Yanuarisa; Ali Djamhuri; Wiwik Hidajah Ekowati; Nurhidayah Nurhidayah
Jurnal Pengabdian UntukMu NegeRI Vol 7 No 2 (2023): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v7i2.6119

Abstract

Public Sector Accounting (Government Accounting) education currently available in Indonesia is not at a satisfactory level. This is because the government accounting standard is a relatively new standard when compared to the private sector financial accounting standards embedded in the Financial Accounting Standards Statement (PSAK). The user has limited capabilities in implementing government accounting standards (SAP). This condition leads to a gap in understanding and mastering in the practice of government accounting standards. This also applies to teachers in the Senior High School (SMA). Public Sector Accounting Training for Vocational School (SMK) in the fields of Economics and Business, Vocational Madrasah Aliyah (MAK) and Senior High School (SMA) in the Malang District and Southern Blitar Region is a socialization of the standard of government accounting to be effective, intensify and extend the application of these standards from the preparation and improvement of qualifications for SMK, MAK, and SMA teachers. The method of training are preparation, socialization, implementation and evaluation. With this training, educational institutions will be able to produce graduates who have the ability or competence in the field of government accounting, so that the needs of accounting at various levels of government institutions e will be more easily met.
Co-Authors Ali Djamhuri Nurhidayah Nurhidayah Ruth Christiana Pasaribu Yesika Yanuarisa