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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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Journal : Jurnal Akuntansi

 1 
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.
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