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All Journal Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan JAKP (Jurnal Administrasi dan Kebijakan Publik) Dinamika Governance : Jurnal Ilmu Administrasi Negara
Dewi Yuniarti Rozali, Rozmita
Universitas Pendidikan Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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TEKNIK AUDIT INVESTIGATIF DALAM PENGUNGKAPAN MONEY LAUNDERING BERDASARKAN PERSPEKTIF AKUNTAN FORENSIK Dewi Yuniarti Rozali, Rozmita
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 1 (2015): Jurnal Riset Akuntansi dan Keuangan. April 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i1.6605

Abstract

Forensic accounting and investigative auditing is a discipline that is used when investigating a complicated cheating case related to the law. Inside are investigative audit techniques that can assist forensic accountants in their implementation. In Indonesia, investigative audit is more often associated with the settlement of corruption cases, one of which is money laundering. So in this study the authors wanted to know how investigative audit techniques are most effective in its efforts to uncover cases of money laundering based on the perspective of forensic accountants.The research method used is qualitative descriptive method. Determination of respondents using key person techniques are people who work as forensic accountants. The data used is the primary data obtained from interviews with respondents. This study uses the technique of triangulation of sources in the test data. Based on the results of his analysis, the results of the investigative aduit stages are predication, hypothesis formulation, data gathering, data reliability test, data analysis, interview and interrogation call, loss calculation, and reporting. It was also concluded that in theory and practice there is no investigative audit technique selected as the most effective technique. Because previously forensic accountants need to consider the things and characteristics of the money laundering case, only then determine which investigative audit techniques to use.
PENGARUH EFEKTIVITAS FUNGSI AUDIT INTERNAL TERHADAP PENGUNGKAPAN KELEMAHAN PENGENDALIAN INTERNAL Dewi Yuniarti Rozali, Rozmita; Alfian, Rizal
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 2 (2014): Jurnal Riset Akuntansi dan Keuangan. Agustus 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i2.6588

Abstract

This research purpose to know how influence the effectiveness of the internal audit function on the disclosure weaknesses control in BUMN headoffice in Bandung. The research method used is associative method. The population this research are internal auditors who are in all BUMN headoffice in Bandung, whereas for sampling using sample iteration. This research using primary data wich collected from questionnaires. This research using a simple statictical correlation Spearman Rank in analyzing the data. Based on the calculation of correlation analysis with the help of software SPSS 20.0 for Windows, questionnaire distributed to 55 internal auditors at 5 BUMN headoffice in Bandung showed that the effectiveness of the internal audit function has positive influence on the disclosure of internal control weaknesses. Percentage influence the effectiveness of the internal audit function to the disclosure of internal control weaknesses were 33.5% and 66.5% influenced by other factors not examined in this research.
PENGARUH TENUR AUDIT, ROTASI AUDIT DAN REPUTASI KAP TERHADAP KUALITAS AUDIT (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2014) Fauzan Prasetia, Irsyad; Yuniarti Rozali, Rozmita Dewi
Jurnal ASET (Akuntansi Riset) Vol 8, No 1 (2016): Jurnal Aset (Akuntansi Riset). Januari-Juni 2016
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v8i1.4020

Abstract

Abstract. This study aims to find out how audit wells, audit rotation and reputation of KAP to audit quality at manufacturing companies listed on Indonesia Stock Exchange in 2011-2014. The research method used in this research is a verifikatif method. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange since 2011 until 2014, while for sampling using purposive sampling method. The data used are secondary data collected by documentation technique. In analyzing the data, this research uses statistical test of panel data regression with common effect model. Based on the calculation of panel data regression analysis with the help of Eviews 9 software resulted that the reputation of KAP has a positive effect on audit quality, while audit and audit rotation have a negative effect on audit quality.Keywords: audit, audit rotation; KAP reputation; and audit quality.Abstrak. Penelitian ini bertujuan untuk mengetahui bagaimana tenur audit, rotasi audit dan reputasi KAP terhadap kualitas audit pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2014. Metode penelitian yang digunakan dalam penelitian ini adalah metode verifikatif. Populasi pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia sejak tahun 2011 sampai dengan tahun 2014, sedangkan untuk pengambilan sampel menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder yang dikumpulkan dengan teknik dokumentasi. Dalam menganalisis data, penelitian ini menggunakan pengujian statistik regresi data panel dengan model common effect model. Berdasarkan perhitungan analisis regresi data panel dengan bantuan software Eviews 9 menghasilkan bahwa reputasi KAP berpengaruh positif terhadap kualitas audit, sedangkan tenur dan rotasi audit berpengaruh negative terhadap kualitas audit.Kata Kunci: tenur audit; rotasi audit; reputasi KAP; dan kualitas audit.
PENGARUH PELAKSANAAN RISK BASED INTERNAL AUDITING TERHADAP PENCEGAHAN FRAUD Dewi Yuniarti Rozali, Rozmita; Mohammad, Jabbaar
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 3 (2015): Jurnal Riset Akuntansi dan Keuangan. Desember 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i3.6623

Abstract

This study aims to determine the effect of implementation of risk based internal auditing on fraud prevention on internal audit Inspection Office Bank BRI Bandung Region. The sample used by 18 internal auditors in Inspection Office of Bank BRI Bandung Region saturated sampling method. Based on calculation of simple regression analysis obtained result that every increase of implementation of risk based internal auditing (X) will lead to increase fraud prevention (Y). It shows that there is a positive influence between the implementation of risk based internal auditing on fraud prevention on the internal audit of Inspection Office of Bank BRI Bandung Region.
Tata Kelola Penanganan Kasus COVID-19 di Selandia Baru Pardede, Joe Putra Pratama; Rozali, Rozmita Dewi Yuniarti
Dinamika Governance : Jurnal Ilmu Administrasi Negara Vol 10, No 2 (2020): Dinamika Governance: Jurnal Ilmu Administrasi Negara
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jdg.v10i2.2126

Abstract

A pandemic caused by the 2019 corona virus is known as COVID-19. Corona virus (COVID-19) according to the World Health Organization (WHO) is an emerging disease caused by infection with the SARS-CoV-2 virus known as an infectious respiratory disease. New Zealand confirmed its first case on February 28. This paper is intended to know the governance of handling COVID-19 cases in New Zealand and how COVID-19 impacts. Data collection techniques taken from the type of library research (library research), is the collection of library data by taking the theme of international articles suitable for research and study. In addition, secondary data is also obtained from the official website of the New Zealand government. The results of this study can be concluded that the government implemented an elimination strategy to suppress the COVID-19 case. Lockdown has a negative impact on learning. The government also helps in the economic field. Through an elimination strategy, New Zealand successfully suppressed the spread of COVID-19. DOI : https://doi.org/10.33005/jdg.v10i2.2126
Dampak Kebijakan Pemerintah Spanyol dalam Penanganan Covid-19 terhadap Kehidupan Sosial Ekonomi Masyarakatnya Elysia, Yasinta Gita; Rozali, Rozmita Dewi Yuniarti
Dinamika Governance : Jurnal Ilmu Administrasi Negara Vol 10, No 2 (2020): Dinamika Governance: Jurnal Ilmu Administrasi Negara
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jdg.v10i2.2118

Abstract

Penelitian ini bertujuan untuk mengetahui dampak kebijakan pemerintah Spanyol dalam penangangan COVID-19 terhadap kehidupan sosial ekonomi masyarakatnya. Melalui analisis, kebijakan yang dilakukan pemerintah Spanyol dalam menangani COVID-19 memiliki dampak yang beragam. Dampak yang ditimbulkan mulai dari dampak positif sampai dampak negatif. Metode yang digunakan dalam penelitian ini adalah jenis penelitian kepustakaan (library research). Berdasarkan penelitian yang telah dilakukan, dapat disimpulkan bahwa kebijakan pemerintah Spanyol dalam penanganan COVID-19 di Spanyol sangat berdampak pada kehidupan sosial ekonomi masyarakatnya. Implikasi penelitian ini bagi perkembangan ilmu pengetahuan adalah sebagai bahan pertimbangan bagi pemerintah dalam penanganan kasus COVID-19. DOI : https://doi.org/10.33005/jdg.v10i2.2118
Pengaruh Implementasi Kebijakan Pemerintah Finlandia Terkait Oxford Coronavirus Government Response Tracker (OxCGRT) Terhadap Penanganan COVID-19 Trinita Estetika Sigalingging; Rozmita Dewi Yuniarti Rozali
Jurnal Administrasi dan Kebijakan Publik Vol 5 No 2 (2020): Volume 5 No 2 2020 Oktober
Publisher : Laboratorium Administrasi Publik FISIP Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jakp.5.2.155-172.2020

Abstract

This study aims to determine the effect of policies issued by the Finnish government to deal with the Covid-19 pandemic. Through analysis, the enforcement of policies related to OxCGRT can have an impact regarding the handling of Covid-19. These impacts include the suppression of the growth rate of Covid-19 cases, an increase in the recovery of Covid-19 cases, as well as other impacts related to Finnish governance. The method used in this study is library research. Based on research that has been done, can be concluded that the Finnish government has implemented good governance in terms of handling this Covid-19 case with the implementation of all existing policies such as the closure of educational facilities and workplaces, cencelation of events and public meetings, closure of all non essential businesses, travel restrictions, policies to conduct testing, and stay at home policies. The implication of this study is as consideration for every element in a country to handle the Covid-19 case. The limitation of this study is the lack of literature on this topic so researchers are quite difficult to obtain data.
Co-Authors Alfian, Rizal Elysia, Yasinta Gita Fauzan Prasetia, Irsyad Mohammad, Jabbaar Pardede, Joe Putra Pratama Trinita Estetika Sigalingging