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All Journal Jurnal Akuntansi & Auditing Indonesia Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Accounting and Investment JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis Journal of Contemporary Accounting Jurnal Abdimas Madani dan Lestari (JAMALI) Proceeding of National Conference on Accounting & Finance
Rizki Hamdani
Department Of Accounting, Faculty Of Business And Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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Learning Methods for Accounting Students: Explore The Effectiveness of Traditional Learning and Laptop-Based Active Learning Rizki Hamdani; Ayu Chairina Laksmi; Wirawan Hardinto
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.4409

Abstract

The main purpose of this study is to explore the effectiveness of Traditional Learning (TL) and Laptop-Based Active Learning (LAL) in the achievement of accounting students’ competence. This study is quantitative methods approach comprising of a systematic literature review, data analysis, and experimental studies on the two classes applying a different learning approach. Class A with 40 students applied the LAL approach, while class B with 38 students applied the TL approach. Students in the two classes received different treatments, but the question items tested were the same. This study also uses the independent samples t-test to analyze the hypotheses from the two data groups, both those using TL and LAL learning types. Overall, this study demonstrates that the accounting students’ learning achievement is higher when the class uses LAL approach instead of TL approach and that the LAL approach is better than the TL approach, especially on the Descriptive Statistics for Business course at Accounting Department, Islamic University of Indonesia.
Penerapan Sistem Informasi Kepegawaian Pada Amal Usaha Muhammadiyah Kota Magelang Rifqi Muhammad; Ahada Nurfauziya; Rizki Hamdani
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 5, No 2 (2021): Mei
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v5i2.3814

Abstract

Sebagai organisasi kemasayarakatan (Ormas) yang besar di Indonesia, Muhammadiyah terus sadar akan pentingnya nilai-nilai pembaharuan (up to date) untuk mengembangkan organisasi yang memiliki amal usaha yang sangat banyak. Amal usaha tersebut melibatkan Sumber Daya Manusia (SDM) yang cukup banyak dengan kompleksitas pengelolaan yang tinggi. Oleh karena itu, program pengabdian ini memiki fokus untuk menyusun sistem informasi kepegawaian muncul di lingkungan Amal Usaha Muhammadiyah (AUM) Pimpinan Daerah  Muhammadiyah (PDM) Kota Magelang, Jawa Tengah. Pengelolaan kepegawaian yang sebelumnya menggunakan sistem manual dengan jumlah SDM yang dikelola sebanyak 248 dengan status yang beragam. Metode kegiatan pengabdian ini dilakukan dengan beberapa tahap, yaitu dengan mengidentifikasi masalah yang ada, menganalisis situasi dengan cara observasi lapangan dan wawancara kepada pihak-pihak yang terkait, menetapkan program  yang relevan, membuat model sistem kepegawaian yang relevan, melakukan penilaian kelayakan model sistem kepegawaian, dan membuat aplikasi sistem kepegawaian terintegrasi. Penerapan sistem informasi kepegawaian ini memberikan pengaruh yang signifikan terhadap performance organisasi Muhammadiyah Kota Magelang dan meningkatkan produktivitas para SDM. Program pengabdian ini juga telah membangun manajemen organisasi yang lebih profesional dan akuntabel.Kata Kunci: amal usaha muhammadiyah; Kota Magelang; sistem informasi kepegawaian Application of Personnel Information Systems in Muhammadiyah Business Charities in Magelang CityABSTRACTAs a large social organization (Ormas) in Indonesia, Muhammadiyah continues to be aware of the importance of up-to-date values to develop an organization that has a lot of charitable efforts. This charity business involves quite a lot of Human Resources (HR) with high management complexity. Therefore, this service program has a focus on developing a staffing information system to appear in the Muhammadiyah Business Charity (AUM) Regional Leadership of Muhammadiyah (PDM) in Magelang City, Central Java. Personnel management previously used a manual system with 248 human resources with varying status. The dedication method activity is carried out in several stages, namely by identifying existing problems, analyzing the situation by means of field observations and interviews with relevant parties, establishing relevant programs, making relevant staffing system models, conducting an appropriateness assessment of the staffing system model, and create an integrated staffing system application. The application of the staffing information system has a significant influence on the performance of the Muhammadiyah organization in the City of Magelang and increases the productivity of the human resources. This dedication program has also built organizational management which is more professional and accountable.Keywords: amal usaha muhammadiyah; Magelang City; staffing information system
Internal controls in fraud prevention effort: A case study Rizki Hamdani; Ahmad Riski Albar
Jurnal Akuntansi dan Auditing Indonesia Vol. 20 No. 2 (2016)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol20.iss2.art5

Abstract

This study is aimed at investigating how far the internal controls are able to prevent fraud in financing administration at an Islamic Bank in Medan, Indonesia. The method applied in this study was a case study method. The operational definition used in this study was COSO framework. The data were collected through observations and semi-structured interviews. The results of the study show that some weaknesses of the internal controls have been identified as one of the factors of fraud. Poor internal controls lead to fraud. The management of the bank still employs one official to the same officials to conduct various financing activities. It leads to fraud because the activities are lack of supervisions. This study is focused on one company, so the findings may not be generalized to other companies. It is because of the different types of business, working environment, and practices. It is expected that the future study is able to enlarge the number of samples or companies.Penelitian ini bertujuan untuk mengetahui sejauh mana pengendalian internal yang dimiliki mampu mencegah fraud yang terjadi dalam penyediaan kegiatan pembiayaan pada bank pembiayaan syariah di Medan, Indonesia. Metode penelitian yang digunakan adalah metode studi kasus, definisi operasional dalam penelitian ini adalah kerangka kerja COSO. Teknik pengumpulan data menggunakan teknik observasi dan wawancara di bank pembiayaan syariah di Medan, Indonesia. Hasil penelitian menunjukkan bahwa beberapa kelemahan pengendalian internal telah diidentifikasi dapat mengakibatkan terjadinya kegiatan fraud. Pengendalian internal yang buruk memberikan peluang terjadinya fraud. Manajemen bank masih memberdayakan beberapa fungsi terkait yang menjalankan kegiatan pembiayaan dimana masih ada pekerjaan yang dilakukan oleh satu pejabat wewenang yang mengurusi berbagai kegiatan pembiayaan, sehingga kegiatan dari pembiayaan tersebut tidak dapat berjalan secara maksimal dan rentan terhadap aktivitas fraud. Keterbatasan penelitian ini hanya berfokus pada satu perusahaan saja, temuan tersebut mungkin tidak digeneralisasikan ke perusahaan lain, karena sifat bisnis, lingkungan kerja, dan praktiknya berbeda. Penelitian di masa yang akan datang diharapkan dapat memperbesar jumlah sampel atau perusahaan.
A comparative study on CSR disclosure between Indonesian Islamic banks and conventional banks: the application of GRI and ISR indexes Rizki Hamdani; Yunan Najamuddin; Padma Dwi Haryanto; Muamar Nur Kholid
Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 2 (2020)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol24.iss2.art8

Abstract

This study aims to determine whether or not there is a discrepancy in Corporate Social Responsibility (CSR) disclosure between sharia and conventional banks in Indonesia, and which CSR aspects are better between those two types of the banks. This study applied a quantitative approach. The analysis method used in this study to test the hypothesis was independent sample t-test. The method was applied to determine whether there is a significant difference in the average value between sharia and conventional banks. The number of samples in this study were 40 consisting of 20 Islamic banks and 20 conventional banks. The data taken were those between 2011 and 2014 which contained the information related to CSR. The results of this study indicated that there were significant differences in CSR disclosure between sharia and conventional banks. On average, CSR disclosure rate of sharia banks was higher than that of conventional banks. The weaknesses of CSR disclosure of sharia banks were in the aspects of environment and general information, while the weaknesses of CSR disclosure of conventional banks were in the aspects of energy, health and safety of the employee, product, and society involvement. Due to the limitation of this study in compiling the aspects of variables presented in Global Reporting Initiative (GRI) and Islamic Social Reporting (ISR), it is suggested for the future study to do further detail analysis to compile and to combine with the primary data in order to get the precise quality of the data disclosed by each bank.
Determinants of going concern audit opinion: An empirical study in Indonesia Arief Bahtiar; Neni Meidawati; Primanita Setyono; Novika Rahma Putri; Rizki Hamdani
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol25.iss2.art8

Abstract

This study aims to analyze and provide empirical evidence about the effect of liquidity, leverage, profitability, audit tenure, audit lag, and audit quality on the going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange between 2015 and 2019. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the total of 176 companies. The determination of the sample uses purposive sampling which leave 20 manufacturing companies that meet the criteria. In this research, the data analysis method used is the logistic regression analysis method because there are dummy variables on the dependent and independent variables. The results of this study indicate that liquidity and profitability have a negative effect, and audit lag has a positive effect on the acceptance of going concern audit opinion. While the variable leverage, audit tenure, and audit quality does not affect the going concern audit opinion.
Skills of the Forensic Accountants in Revealing Fraud in Public Sector: The Case of Indonesia Sumartono Sumartono; Dekar Urumsah; Rizki Hamdani
Journal of Accounting and Investment Vol 21, No 1: January 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.371 KB) | DOI: 10.18196/jai.2101144

Abstract

Research aims: This paper aims primarily to investigate the effect of the skills of forensic accountants on the public sector in revealing fraud in Indonesia. Therefore, this research focuses on the investigation of forensic accountants in the public sector.Design/Methodology/Approach: This study employed a quantitative approach with a survey method. Questionnaires were distributed to the auditors possessing experiences to conduct investigative auditing in the Audit Board of the Republik of Indonesia (BPK RI). In total, 44 respondents returned the questionnaires, which can be considered suitable for a descriptive survey.Research findings: The results showed that the investigative skill and business valuation affected significantly and positively, and then business skill had significant and negative effects on the skills of forensic accountants in revealing fraud in the public sectors. On the other hand, financial accounting skills had no significant impact on the skills of forensic accountants in revealing fraud in the public sectors.Theoretical contribution/Originality: This paper highlights various important skills possessed by forensic accountants in the public sector in revealing fraud in Indonesia.Practitioner/Policy implication: This paper contributes as the basis of institutions’ concerns such as recruiting future forensic accountants in the public sectors, and training and upgrading related to the investigative skill, and business valuation which is compulsorily possessed by forensic accountants.Research limitation/Implication: This study focused on the public sectors, in this case, the Audit Board of the Republik of Indonesia representative of  Yogyakarta province, and on succinct respondents. Future studies should add more institutions and respondents involved in the analysis process to gain a complete representation of the skills of forensic accountants.
Pemasaran Digital dan Pengenalan Green Marketing di Kecamatan Punung Kabupaten Pacitan Rizki Hamdani; Berliana Swastika
Jurnal Abdimas Madani dan Lestari (JAMALI) Volume 03, Issue 02, September 2021
Publisher : UII

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jamali.vol3.iss2.art6

Abstract

Desa Punung merupakan salah satu wilayah yang termasuk kawasan strategis di Kabupaten Pacitan karena memiliki akses jalur Provinsi dan juga jalur menuju beberapa kawasan wisata terkenal di Kabupaten Pacitan. Desa Punung memiliki berbagai Usaha Mikro Kecil Menengah (UMKM), salah satunya adalah UMKM produk makanan kering. UMKM di sekitar Desa Punung masih memiliki wawasan terbatas tentang pemasaran digital dan bagaimana cara mengemas untuk pengiriman jarak jauh. Selain itu, pemakaian sumber daya terbatas dan sulit didaur ulang seperti plastik masih tidak terkendali dan mencemari lingkungan. Tujuan dari pelaksanaan program pemberdayaan ini untuk memberikan pemahaman kepada pelaku UMKM mengenai pemasaran digital dan strategi green marketing agar dapat memaksimalkan pemasaran produk mereka dimasa pandemi covid-19. Berdasarkan permasalahan tersebut, perlu dilakukan program pemberdayaan masyarakat untuk meningkatkan ekonomi dan kesejahteraannya dengan program KKN-PPM. Metode Pengabdian untuk mencapai tujuan tersebut adalah penyuluhan dan pelatihan pemasaran bagi pelaku UMKM serta membuat video berisi materi dan informasi mengenai pemasaran UMKM. Pelaksanaan pemberdayaan masyarakat ini mendapat respon positif dari pelaku UMKM di Desa Punung sekaligus meningkatkan kapabilitas pelaku UMKM dalam memasarkan produk melalui sosial media maupun e-commerce.
Boards of directors’ feminism, audit committee, and corporate social responsibility Arif Pratama Marpaung; D. Agus Harjito; Rizki Hamdani; Aziatul W. Ghazali
Jurnal Ekonomi dan Bisnis Vol 25 No 1 (2022)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v25i1.4207

Abstract

Studi ini bertujuan menguji hubungan antara feminisme dewan direksi, komite audit, dan corporate social responsibility terhadap nilai perusahaan pada perusahaan keluarga di Indonesia. Dalam penelitian ini, nilai perusahaan diukur dengan Tobin’s q ratio. Studi ini menggunakan metode purposive sampling untuk menentukan jumlah sampel yang akan diteliti. Sampel yang digunakan dalam penelitian ini berjumlah 59 perusahaan keluarga yang terdaftar di Bursa Efek Indonesia yang menerbitkan laporan keuangan untuk periode 2013-2017, sehingga total data yang diobservasi sebanyak 295 perusahaan. Metode analisis data menggunakan regresi data panel dengan menggunakan aplikasi Eviews. Hasil penelitian menunjukkan bahwa feminisme dewan direksi berpengaruh negatif terhadap nilai perusahaan, sedangkan komite audit tidak berpengaruh terhadap nilai perusahaan. Di sisi lain, corporate social responsibility berpengaruh secara positif terhadap nilai perusahaan. Penelitian ini berkontribusi pada perkembangan literatur corporate governance dengan memberikan penjelasan tentang efek keanekaragaman gender dan komite audit pada nilai perusahaan keluarga.
Investigating the students’ behavior towards the temptation to do academic misconduct in higher education: The moderation of religiosity Rizki Hamdani; Dede Iskandar Siregar; Arif Pratama Marpaung; Raniyah Aulihati Gonggo; Umi Sulistiyanti
Journal of Contemporary Accounting Volume 4 Issue 1, 2022
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol4.iss1.art2

Abstract

The purpose of this study was to investigate the factors that influence cheating intention (CI) and cheating behavior (CB) on accounting students with Islamic religiosity (IR) as a moderating factor. This study used the theory of planned behavior (TPB) concept in predicting academic cheating. The sample of this study used a cluster sampling approach. The data collecting technique used a survey method with a questionnaire. The population of this study was accounting students at an Islamic university in Yogyakarta, Indonesia with a total of 146 respondents. Regression analysis was employed to test this hypothesis by using a structural equation modeling (SEM) approach using smart-PLS. The results of this study indicated that attitude toward cheating (ATC) and IR had a negative effect on CI, and perceived behavioral control (PBC) had a positive effect on CI and CB. However, it has no effect when moderated by religiosity. This finding also implied that religiosity was unable to moderate TPB to reduce students’ desire to commit academic misconduct. This paper contributes to the literature by providing empirical evidence of the moderating effect of religiosity on academic misconduct of students in higher education.
Learning Methods for Accounting Students: Explore The Effectiveness of Traditional Learning and Laptop-Based Active Learning Rizki Hamdani; Ayu Chairina Laksmi; Wirawan Hardinto
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.4409

Abstract

The main purpose of this study is to explore the effectiveness of Traditional Learning (TL) and Laptop-Based Active Learning (LAL) in the achievement of accounting students’ competence. This study is quantitative methods approach comprising of a systematic literature review, data analysis, and experimental studies on the two classes applying a different learning approach. Class A with 40 students applied the LAL approach, while class B with 38 students applied the TL approach. Students in the two classes received different treatments, but the question items tested were the same. This study also uses the independent samples t-test to analyze the hypotheses from the two data groups, both those using TL and LAL learning types. Overall, this study demonstrates that the accounting students’ learning achievement is higher when the class uses LAL approach instead of TL approach and that the LAL approach is better than the TL approach, especially on the Descriptive Statistics for Business course at Accounting Department, Islamic University of Indonesia.
Co-Authors Ahmad Riski Albar Anisah Abni Arief Bahtiar, Arief Arif Pratama Marpaung Ayu Chairina Laksmi, Ayu Chairina Aziatul W. Ghazali Berliana Swastika D. Agus Harjito Arif Singapurwoko Dede Iskandar Siregar Dekar Urumsah Elsye Mayshelly MARSHANDA DJUANDA Mislya Rahmida Muamar Nur Kholid, Muamar Nur Neni Meidawati Novika Rahma Putri Nurfauziya, Ahada Padma Dwi Haryanto Primanita Setyono Raniyah Aulihati Gonggo Rifqi Muhammad Seto Satriyo Bayu Aji Sumartono, Sumartono Umi Sulistiyanti Wirawan Hardinto Yunan Najamuddin