Haryono Umar
Inspektorat Jenderal Kementerian Pendidikan Nasional dan Kebudayaan

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PENGARUH PEMILIHAN AKUNTANSI DAN PENGAWASAN TERHADAP AKUNTANBILITAS DAN KINERJA Umar, Haryono
Majalah Ekonomi Vol 20, No 2 (2010): MAJALAH EKONOMI
Publisher : Majalah Ekonomi

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Abstract

The purpose of this research was to collect some empirical evidences and to analyzethe influence of accounting choice, controlling, accountability, and performancein  Indonesian oil and gas industry.Due to its strategic role in government income  and Indonesian development,  oiland gas should be managed efficiently, effectively, and in accountable manner.Past implementation has witnessed that oil and gas industry faced many problemssuch as  lack of accountability, and nonperforming.This research is derived by production sharing contract between government andcommercial oil and gas company.  Beside, agency cost and information asymmetryin the industry could decrease government income from oil and gas sector. Researchobject  are  accounting  choice,  controlling,  accountability,  and  performancevariables.Keyword : accounting choise, controlling, accountibilty, performance.
PENGAWASAN UNTUK PEMBERANTASAN KORUPSI Umar, Haryono
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 2, Tahun 2012
Publisher : JURNAL AKUNTANSI DAN AUDITING

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Abstract

The role of control is vital in ensuring the proper financial and performance accountabilityreport. Control is the systematic effort to set performance standards with planning objectives, todesign information feedback systems, to compare actual performance with these predeterminedstandard, to determine whether there are any deviations and to measure their significance, and totake any action required to assure that all corporate resources are being used in the effective andefficient way possible in achieving corporate objective. Auditing is a tool for implementingcontrol. Auditing is a systematic process of objectively obtaining and evaluating evidenceregarding assertations about economic actions and events to ascertain the degree ofcorrespondence between these assertations and established criteria and communicating theresults to interested users. Audit is an examination that provides an objective and constructiveassessment of the extent to which financial, human and physical resources are managed with dueregard to economy, efficiency and effectiveness; and accountability relationships are reasonableserved. Audit contributes in corruption combat strategy. State losses could be found out byimplementing an effective audit such as forensic audit, investigative audit or other types ofauditing. Corruption is “the misuse of public office for private gain.” As such, it involves theimproper and unlawful behavior of public-service officials, both politicians and civil servants,whose positions create opportunities for the diversion of money and assets from government tothem and their accomplices. One of corruption example is fraud. fraudulent financial reporting asintentional or reckless conduct, whether act or omission, that results in materially misleadingfinancial statements. Auditor should find out and report this criminal activities as told by theauditing standards. This paper analyzes the audit role in combating corruption in Indonesia.
PENGARUH PEMILIHAN AKUNTANSI DAN PENGAWASAN TERHADAP AKUNTANBILITAS DAN KINERJA Umar, Haryono
Jurnal Ekonomi dan Bisnis Airlangga (J E B A) | Journal of Economics and Business Airlangga Vol 20, No 2 (2010): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (482.208 KB) | DOI: 10.20473/jeba.V20I22010.4272

Abstract

The purpose of this research was to collect some empirical evidences and to analyzethe influence of accounting choice, controlling, accountability, and performancein Indonesian oil and gas industry.Due to its strategic role in government income and Indonesian development, oiland gas should be managed efficiently, effectively, and in accountable manner.Past implementation has witnessed that oil and gas industry faced many problemssuch as lack of accountability, and nonperforming.This research is derived by production sharing contract between government andcommercial oil and gas company. Beside, agency cost and information asymmetryin the industry could decrease government income from oil and gas sector. Researchobject are accounting choice, controlling, accountability, and performancevariables.Keyword : accounting choise, controlling, accountibilty, performance.
PERAN AKUNTAN DALAM PEMBERANTASAN KORUPSI Umar, Haryono
Sosiohumaniora Vol 13, No 1 (2011): SOSIOHUMANIORA, MARET 2011
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.575 KB) | DOI: 10.24198/sosiohumaniora.v13i1.5465

Abstract

Peran akuntan sangat penting dalam memastikan laporan pertanggungjawaban keuangan dan kinerja yang tepat dengan menerapkan fungsi kontrol. Akuntansi adalah proses mengkomunikasikan informasi keuangan mengenai suatu badan usaha kepada pengguna seperti pemegang saham dan manajer. Komunikasi umumnya dalam bentuk laporan keuangan yang menunjukkan dalam bentuk uang sumber daya ekonomi di bawah kendali manajemen; seni terletak dalam memilih informasi yang relevan kepada pengguna dan dapat diandalkan. Akuntansi adalah proses pencatatan, klasifikasi, dan meringkas secara signifikan dan dalam bentuk uang, transaksi dan peristiwa yang, setidaknya untuk sebagian, karakter keuangan, dan menafsirkan hasil daripadanya. Informasi yang diberikan oleh akuntan dapat bertukar proses pengambilan keputusan. Informasi ini diperlukan untuk menerapkan sistem pemerintahan di suatu organisasi. Penerapan sistem pemerintahan adalah praktik yang baik untuk mencegah korupsi. Pemerintahan adalah sistem nilai, kebijakan dan institusi dimana masyarakat mengelola urusan ekonomi, politik dan sosial melalui interaksi di dalam dan di antara masyarakat, negara sipil dan sektor swasta. Ini adalah cara masyarakat mengorganisasi dirinya sendiri untuk membuat dan melaksanakan keputusan-mencapai kesepakatan pengertian, saling dan tindakan. Ini terdiri dari mekanisme dan proses bagi warga dan kelompok untuk mengartikulasikan kepentingan mereka, menengahi perbedaan mereka dan melaksanakan hak hukum dan kewajiban mereka. Ini adalah aturan, lembaga dan praktek-praktek yang menetapkan batas-batas dan memberikan insentif bagi individu, organisasi dan perusahaan. Pemerintahan, termasuk dimensi sosial, politik dan ekonomi, beroperasi pada setiap tingkat perusahaan manusia, baik itu rumah tangga, desa, kota, negara, kawasan, atau dunia ". Audit memberikan kontribusi dalam strategi memerangi korupsi. kerugian Negara dapat ditemukan oleh penerapan audit yang efektif seperti audit forensik, audit investigatif atau audit jenis lainnya. Korupsi adalah "penyalahgunaan jabatan publik untuk keuntungan pribadi." Karena itu, ia melibatkan perilaku yang tidak tepat dan tidak sah pejabat publik-pelayanan, baik politisi dan pegawai negeri sipil, yang posisinya menciptakan peluang bagi pengalihan uang dan aset dari pemerintah untuk diri mereka sendiri dan mereka kaki. Salah satu contoh korupsi adalah penipuan. pelaporan keuangan sebagai melakukan kecurangan disengaja atau ceroboh, baik perbuatan atau kelalaian, yang menghasilkan laporan keuangan material yang menyesatkan. Auditor harus mencari tahu dan laporan ini kegiatan kriminal seperti yang diceritakan oleh standar auditing. Makalah ini menganalisa peran akuntan dalam memberantas korupsi. Kata Kunci: Akuntan, Korupsi, Pemerintahan
THE DETERMINANT FRAUD PREVENTION OF QUALITY LOCAL GOVERNMENT’S FINANCIAL REPORT Umar, Haryono; Indriani, Agustina; Purba, Rahima Br.
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 1 (2019): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (866.9 KB) | DOI: 10.31289/jab.v5i1.2310

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This study empirically aims to analyze the influence of government internal control system and internal monitoring on fraud prevention and its implications on the quality of local financial statements. The data in this study were 89 respondents of local government officials in the city of Bogor and Depok. The methodology using multiple linear regression analysis. The results of the study showed the internal control system positively affects fraud prevention, on the other hand the internal monitoring has no effect on fraud prevention. Fraud prevention has a positive effect on the quality of financial statements. While the government internal control system has a negative effect, the internal monitoring has a positive effect on the quality of local financial report. Government internal control system indirectly affects the quality of local financial statements through fraud prevention, whereas the internal control directly affects the quality of local financial statements through fraud prevention. The result also indicate the fraud prevention has a greater impact on the quality of local financial statements. Internal control system might be minimized fraud and possibility of error. It indicates that fraud prevention support the quality of local financial reporting.
PENGARUH KOMPETENSI, INDEPENDENSI DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN DENGAN SKEPTISME PROFESIONAL SEBAGAI VARIABEL INTERVENING Fransisco, Fransisco; Fransiskus, Fransiskus; Indri, Indri; Pordinan, Pordinan; Rara, Rara; Rizqi, Rizqi; Zulmanto, Zulmanto; Umar, Haryono
Prosiding Seminar Nasional Pakar Prosiding Seminar Nasional Pakar 2019 buku II
Publisher : Prosiding Seminar Nasional Pakar

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Abstract

The ability to detect fraud is a skill or expertise of the auditor to find indications of the fraud. This research aims to determine the effect of competence, independence and timeo detect fraud. This research was conducted at Jakarta in 2019. The population of this rese rch is a public accounting of big four by spreading questionnaire directly to the Respondents. Respondents in this study were 50 auditors working at big four public accounting firms. Research using primary data, Analysis of the data used is PLS (Partial Least Square). The results of this study indicate that the competency and independency affect the auditor's ability to detect fraud through professional skepticism positively while time pressure affect the auditor's ability to detect fraud through professional skepticism negatively.
PENGARUH BUDAYA ORGANISASI DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN KECURANGAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL INTERVENING Sumendap, Priscillia; Hidayat, Willy hidayat; Prabowo, Anggun; Hartono, Hartono; Sartika, Sartika; Sari, Ratih Kumala; Wahyuningrum, Febryanti; Umar, Haryono
Prosiding Seminar Nasional Pakar Prosiding Seminar Nasional Pakar 2019 buku II
Publisher : Prosiding Seminar Nasional Pakar

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Abstract

Penelitian ini menguji hubungan budaya organisasi, moralitas individu dan sistempengendalian internal terhadap pencegahan kecurangan. Sistem pengendalianinternal dalam penelitian ini berperan sebagai variabel intervening. Pengujianpenelitian ini menggunakan kuesioner untuk mengumpulkan data. Populasi daripenelitian ditujukan kepada beberapa pegawai swasta di Indonesia denganberbagai level posisi sebanyak 200 orang dan sampelnya sebanyak 102 orang.Kuesioner tersebut dianalisis dengan menggunakan SEM (Structural EquationModelling) dan di olah dengan menggunakan aplikasi AMOS Versi 24. Hasil daripengolahan data tersebut menunjukan variabel budaya organisasi, moralitasindividu dan budaya organisasi dengan sistem pengendalian internal sebagaivariabel intervening berpengaruh signifikan positif terhadap pencegahankecurangan.
PENGARUH INDEPENDENSI PENGAWASAN INTERNAL TERHADAP PENCEGAHAN KORUPSI DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (STUDI PADA MAHKAMAH AGUNG RI) Apriani, Ulfah; Karo Karo, Krissantono; Yuliana, Fatmamita; Astika, Feliona; Ridwan, Ridwan; Darmawan, Darmawan; Bustomi, Bustomi; Umar, Haryono
Prosiding Seminar Nasional Pakar Prosiding Seminar Nasional Pakar 2019 buku II
Publisher : Prosiding Seminar Nasional Pakar

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Abstract

This study aims to obtain empirical evidence of the influence ofIndependence of Internal Oversight on the Prevention of Corruption withOrganizational Commitment as a Moderating Variable (study on theSupreme Court of the Republic of Indonesia). The population in this studywere employees of the Supreme Court of the Republic of Indonesia. Theresearch sample used purposive sampling, namely in the field ofSupervision and Equipment Bureau of Supreme Court of the Republic ofIndonesia. The primary data collection method used is the questionnairemethod. Data was analyzed using SEM PLS. The results of the studyindicate that the independence of Internal Oversight and OrganizationalCommitment has a positive effect on Prevention of Corruption, althoughOrganizational Commitment cannot strengthen the relationship of theinfluence of Independence of internal supervision on CorruptionPrevention.
ANALISIS PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN BENEISH MODEL (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DALAM BEI PERIODE 2015-2017) Ferica, Ferica; Aprilio, Hardo; Sinaga, Nico; Santoso, Ilham Budi; Iqbal, Muhammad; Febriyanto, Febriyanto; Febryandi, Muhammad; Umar, Haryono; Pradana, Krisna
Prosiding Seminar Nasional Pakar Prosiding Seminar Nasional Pakar 2019 buku II
Publisher : Prosiding Seminar Nasional Pakar

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh analisa fraud pentagonterhadap kecurangan laporan keuangan menggunakan baneish model. Populasidalam penelitian ini adalah perusahaan tambang yang terdaftar di BEI padatahun 2015, 2016, dan 2017. Pengambilan sampel dilakukan denganmenggunakan purposive sampling. Hasil dari penelitian ini adalah yangberpengaruh signifikan terhadap laporan keuangan hanya pergantian ketuainternal auditor yang diproksikan dengan adanya pergantian ketua auditinternal selama periode pengamatan. Sedangkan yang tidak berpengaruhsignifikan terhadap kecurangan laporan keuangan adalah variabel efektifitaspengawasan, stabilitas keuangan, tekanan pihak eksternal, pergantian kebijakanakuntansi perusahaan, opini audit.
PENGARUH SPIP DAN EFEKTIVITAS INTERNAL AUDIT TERHADAP PENCEGAHAN KORUPSIDENGANIMPLEMENTASI AKUNTANSI BERBASIS AKRUAL SEBAGAI VARIABEL INTERVENING (STUDI PADA KANTOR PUSAT KEMENTERIAN PERHUBUNGAN) Setyawan, Eka C; Rustiani, Dian; Nawazir, Nabilah; Marcelina, Sally; Phang, Veronica; Lumanaw, Novita; Erikson, Erikson; Umar, Haryono
Prosiding Seminar Nasional Pakar Prosiding Seminar Nasional Pakar 2019 buku II
Publisher : Prosiding Seminar Nasional Pakar

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Abstract

This study aims to analyze the influence of SPIP (Government Internal ControlSystems) and Internal Audit on corruption prevention mediated by theimplementation of accrual-based accounting at Ministry of Transportations of TheRepublic of Indonesia. The type of research used was descriptive and causal.The research method used was questionnaire, with the scope of employees inthe field of Internal Audit and Accounting, which consists of Senior Auditors andStructural Officials in the field of accounting at the Head Office of the Ministry ofTransportation as many as 91 respondent. The analysis data is processed usingSPSS ver.23.0.The results of the research shows that the SPIP has no significanteffect (indirectly) on prevention of corruption through the implementation ofAccrual-Based Accounting, while Internal Audit has a significantly indirect effecton Corruption Prevention through the implementation of Accrual-BasedAccounting.