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<![CDATA[Analisis Faktor-Faktor yang Mempengaruhi CSR Disclosure Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2016-2018 ]]>
<![CDATA[Dara Nida Utamie]]>;
<![CDATA[Akram Akram]]>;
<![CDATA[I Nyoman Nugraha Ardana Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 1 (2020) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2020.v30.i01.p20
<![CDATA[The research aims to analyze the Audit Committee, Profitability, Company Size and Leverage on CSR Disclosure. The study population is manufacturing companies listed on the Stock Exchange in 2016-2018 which reveal annual reports and CSR reports. The sample was determined by purposive sampling and 342 observations were obtained. Research data were analyzed using multiple linear regression methods. The research findings show that the Audit Committee, Profitability and Company Size have a positive and significant effect on Corporate Social Responsibility Disclosure, while leverage has a negative and not significant effect on CSR. The implication of this research is that CSR needs to be made as one of the company's long-term strategic tools which in turn can benefit stakeholders so that it can be considered by investors in making decisions.Keywords: Audit Committee; Profitability; Company Size; Leverage; CSR Disclosure]]>
<![CDATA[Pengaruh Kualitas Aparatur Melalui SIMDA dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Pengelolaan BMD ]]>
<![CDATA[Handia Fahrurrozi]]>;
<![CDATA[Akram Akram]]>;
<![CDATA[Prayitno Basuki]]>
<![CDATA[ E-Jurnal Akuntansi Vol 27 No 1 (2019) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2019.v27.i01.p25
<![CDATA[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.]]>
<![CDATA[Komitmen Pemerintah Daerah Dalam Pengelolaan Anggaran Pendapatan Dan Belanja Daerah (Studi Pada Pemerintah Kota Bima) ]]>
<![CDATA[Uun Ainul Yaqin]]>;
<![CDATA[Titik Herwanti]]>;
<![CDATA[Akram Akram]]>
<![CDATA[ E-Jurnal Akuntansi Vol 25 No 3 (2018) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2018.v25.i03.p26
<![CDATA[This is qualitative research and the approach is case study. This research is to know the Bima Municipality APBD’s Allocated on 2012-2016.The analysis uses the direction of regional financial management policies based on Permandagri No.59 2017. The data collection was conducted by interview through using purposive sampling. The result shows the local government commitment in financial management both from local income and expenditure is still less, it can be seen from the dependence of the regional government on the transfer funds from central government is low and the allocation of regional expenditure is not efficient and ineffective not oriented on performance-based budget. In finding suggested for improvement recommendation such as allocating the budget that emphasize on increasing the local income from PAD and expenditure allocation that is efficient and effective, for the future the budget allocation can success based on the goal and can increase the society’s welfare and give contribution on real local income improvement. Keywords : Financial Management, Income,Expenditure,Efficient and effective]]>
<![CDATA[Pengaruh Kepemilikan Manajerial dan Komisaris Independen Terhadap Nilai Perusahaan Dengan CSR sebagai Variabel Mediasi ]]>
<![CDATA[Yunita Ardianti]]>;
<![CDATA[Akram Akram]]>;
<![CDATA[Surasni Surasni]]>
<![CDATA[ E-Jurnal Akuntansi Vol 27 No 2 (2019) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2019.v27.i02.p30
<![CDATA[This study aims to determine the effect of managerial ownership and independent commissioners on corporate value through CSR. This research was conducted at mining companies listed on the Indonesia Stock Exchange for the period 2016-2017. The population in this study were 82 companies and 36 research samples using purposive sampling method. This study uses path analysis with SPSS 23. Analysis tools. The results of this study indicate that managerial ownership and independent commissions influence CSR simultaneously. Managerial ownership, independent commissioners and CSR have no effect on company value simultaneously. Managerial ownership does not partially affect CSR and companyvalue. Independent commissioners do not partially influence CSR and company value. Keywords: Corporate Value, CSR, Managerial Ownership, Independent Commissioner]]>
<![CDATA[Budaya Suku Sasak Memoderasi Gaya Kepemimpinan, Independensi, Pemahaman Good Governance Pada Kinerja Auditor ]]>
<![CDATA[Endar Pituringsih]]>;
<![CDATA[Prayitno Basuki]]>;
<![CDATA[Akram Akram]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 4 (2022) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2022.v32.i04.p20
<![CDATA[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.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Penyerapan Anggaran Belanja pada Satuan Kerja Perangkat Daerah Dengan Administrasi Sebagai Pemoderasi ]]>
<![CDATA[Viki Ulandari]]>;
<![CDATA[Akram Akram]]>;
<![CDATA[Budi Santoso]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 6 (2021) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2021.v31.i06.p18
<![CDATA[This study aims to provide empirically the effect of planning, human resources, and procurement of goods / services on the absorption of the expenditure budget in the SKPD of Sumbawa Regency and the influence of administration in the relationship between planning, human resources, and procurement of goods / services on the absorption of the expenditure budget in SKPD Sumbawa regency. Population in this research is all employees at 29 SKPD Sumbawa Regency. The results showed that planning had a negative and significant effect on budget absorption. Human resources and the procurement of goods / services have a positive effect on budget absorption. Meanwhile, administration has a negative effect on the relationship between planning, human resources and the procurement of goods / services and budget absorption. Keywords: Absorption Budget; Planning; human Resource; Procurement Of Goods / Services; Administration.]]>
<![CDATA[Pengaruh Pengawasan Legislatif dan Temuan Audit terhadap Internet Financial Report Pemda Dimoderasi Sistem Pengendalian Internal ]]>
<![CDATA[Dianisa Indirasani]]>;
<![CDATA[Akram Akram]]>;
<![CDATA[Budi Santoso]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 12 (2021) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2021.v31.i12.p17
<![CDATA[This study aims to provide empirical evidence regarding the effect of legislative oversight and audit findings on the disclosure of Internet Financial Reports (IFR) for the local governments of NTB, NTT and Bali (Bali Nusra), as well as the moderating effect of the internal control system (SPI). The total population of the study was 44 local governments consisting of provincial, district and city governments in Bali Nusra. The study was conducted during 2018-2019 with a total of 88 observations. The sampling method used non-probability sampling with saturated sampling (census). The results of the study indicate that legislative oversight has a positive and significant impact on the disclosure of the Bali Nusra Regional Government's IFR. Meanwhile, the audit findings have no significant negative effect on the disclosure of the Bali Nusra Regional Government IFR. In addition, the SPI strengthens but is not significant in moderating the effect of legislative oversight and audit findings on the disclosure of IFR for the local government of Bali Nusra. The implication of this research is to provide input to the heads of local governments as consideration for improving the implementation of IFR, as a benchmark and form of evaluation related to the implementation of IFR to increase transparency. Keywords : Legislative Oversight; Audit Findings; Internal Control System; Internet Financial Report.]]>
<![CDATA[Kepemimpinan Kharismatik Tuan Guru Sebagai Pemoderasi Determinan Pengelolaan Keuangan Pada Akuntabilitas Pondok Pesantren ]]>
<![CDATA[Endar Pituringsih]]>;
<![CDATA[Prayitno Basuki]]>;
<![CDATA[Akram Akram]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 2 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2023.v33.i02.p14
<![CDATA[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]]>
<![CDATA[Kompetensi Pejabat Pembuat Komitmen, Kualitas Sistem Pengendalian Internal, Konflik Kepentingan dan Fraud Pengadaan Barang atau Jasa ]]>
<![CDATA[Erfan Agusfiandifutra]]>;
<![CDATA[Akram Akram]]>;
<![CDATA[Endar Pituringsih]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 5 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2023.v33.i05.p17
<![CDATA[The aim of this research is to examine the influence of Commitment Making Officer Competency (PPK), Quality of Internal Control System (SPI) and Conflict of Interest on Goods & Services Procurement Fraud (PBJ) with Performance Accountability as moderator. The research was conducted at 40 regional apparatus organizations of the NTB provincial government with a sample of 107 respondents. Hypothesis testing uses a multiple linear regression model, namely Moderated Regression Analysis (MRA). The test results show that PPK Competence and SPI Quality have a negative effect on PBJ Fraud while Conflict of Interest has no effect on PBJ Fraud. This study found that PPK competence strengthens and SPI quality weakens the effect of Performance Accountability on PBJ Fraud, but Conflict of Interest has no effect on PBJ fraud which is moderated by Performance Accountability. Keywords: Fraud in Procurement of Goods/Services, Commitment Making Officers (PPK), Internal Control System (SPI), Conflicts of Interest, Performance Accountability]]>
<![CDATA[Environmental Uncertainty sebagai Pemoderasi Budaya Organisasi, Sistem Informasi, Narcissm Behavioral, Sistem Pengendalian Intern, dan Fraudulent Financial Reporting ]]>
<![CDATA[Endar Pituringsih]]>;
<![CDATA[Prayitno Basuki]]>;
<![CDATA[Akram Akram]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 12 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2023.v33.i12.p18
<![CDATA[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)]]>
