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Media Riset Akuntansi, Auditing &Informasi
Published by Universitas Trisakti
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Core Subject : Economy,
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Articles 8 Documents
Search results for , issue " Vol 19, No 1 (2019): April" : 8 Documents clear
MORAL COMPETENCE OF INDONESIA PROFESSIONAL AUDITORS yanti, Harti Budi; Hasnawati, Hasnawati; Puspa, Dwi Fitri; Astuti, Christina Dwi
Media Riset Akuntansi, Auditing & Informasi Vol 19, No 1 (2019): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v19i1.4116

Abstract

This study reveals the moral competence of internal auditors and public accountants in Jakarta, Indonesia. The auditor's compliance with his professional code of ethics must be based on high morality. Accountants are professions that work on the basis of public trust. Various pressures faced by auditors. All these pressures must be faced throughout the career as an auditor and require the struggle to satisfy all of these stakeholders and refrain from various temptations with various modes of bribery.The auditor must be able to control and apply his morality to face various temptations and threats in carrying out his duties. A total of 510 auditors in this matter. The results of the study show the moral of public accountants at a high moral level, while internal auditors are at a moderate level.
DILEMA INDEPENDENSI AUDITOR SATUAN PENGAWASAN INTERNAL PERGURUAN TINGGI: STUDI FENOMENOLOGI Malle, Syarif Syahrir; Alimudidin, Alimudidin; Nirwana, Nirwana
Media Riset Akuntansi, Auditing & Informasi Vol 19, No 1 (2019): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v19i1.3236

Abstract

This research is motivated by a "unique" phenomenon from of the role of the profession internal auditors. For Internal auditors of  Internal Control Unit (SPI) in a non-profit organization, especially in an Higher Education Institution, the uniqueness has the potential to place it in a situation of independence dilemma. The purpose of this study is to understand the reality of the independence dilemma faced by SPI auditors as a result of the conditions and work environment. In order to explore the auditor's understanding of SPI, phenomenology is employed as methodology, under interpretive paradigm as the umbrella of this research. Exploration of understanding and awareness is done using Epoche. The results of the study revealed that the SPI auditor faced a situation of independence in various forms: (1) the negative auditing stigma in the form of the awarding of "kambing hitam" to SPI raises a dilemma for auditors and disturbs the working spirit of the SPI auditor, on the other hand if implemented improperly will be contrary to the obligation and further aggravate the negative stigma already attached; (2) there is a phenomenon of impropriety (abuse) on audit guidelines that has not been fully implemented and not evaluated to provide ethical consideration in the future; (3) the existence of obedience pressure in the form of "suspension" the rector signs the SPI examination report. due to the term audit conception that has not been agreed upon.
ANALISIS PENGUNGKAPAN INTERNET FINANCIAL REPORTING PERUSAHAAN ASURANSI-PERBANKAN SYARIAH DI INDONESIA-MALAYSIA Saud, Ilham Maulana; Ashar, Bustanul; Nugraheni, Peni
Media Riset Akuntansi, Auditing & Informasi Vol 19, No 1 (2019): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v19i1.3011

Abstract

This study aims to find empirical evidence related to the influence of leverage, auditor reputation, efficiency, growth, internationalization and board of commissioner's level of Internet Financial Reporting. The population in this study are all sharia-based companies in Indonesia and Malaysia. Sampling using purposive sampling method and obtained sample of 66 company data in Indonesia and 73 company data in Malaysia. Data analyzed in this research is processed from annual report and company financial statements and analysis techniques used in this research is multiple regression analysis using SPSS version 24. The results of this study indicate that in Indonesia, the reputation of auditors and internationalization has a positive and significant impact on Internet Financial Reporting while leverage, efficiency, growth and education level of board of commissioners have no significant effect on internet financial reporting. In Malaysia the reputation of auditors, growth and internationalization have a positive and significant impact on internet financial reporting while leverage, efficiency and education level of board of commissioner have no significant effect to internet financial reporting.
PEMBENAHAN PENGELOLAAN KEUANGAN DANA DESA: STUDI KASUS DESA SENGONBUGEL Jumaiyah, Jumaiyah; Wahidullah, Wahidullah
Media Riset Akuntansi, Auditing & Informasi Vol 19, No 1 (2019): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v19i1.3307

Abstract

The purpose of this study is to find out how the village fund management incurred in 2016, and also what does the new leader do to improve the village performance. The method in this study is phenomenological qualitative by collecting measurement data, in-depth interviews and documentation. The results show that temporary officials, managed fund well to established many programs to increase the community wealth.
TUJUH BELAS TAHUN STUDI AKUNTANSI ZAKAT DI INDONESIA: SEBUAH REVIU SISTEMATIK DAN SARAN UNTUK RISET DI MASA MENDATANG Sofyani, Hafiez
Media Riset Akuntansi, Auditing & Informasi Vol 19, No 1 (2019): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v19i1.3782

Abstract

Roughly 17 years have passed since the first article on zakat accounting was written by Harahap and Yusuf (2002). Until 2019 today, the average accounting zakat articles published in accredited journals ranking 2 and 3 are only 1.53 per year. This indicates that attention to the issue of accounting for zakat by accounting academics is low. Various problems related to zakat accounting research are presented in this paper, starting from the shallowness of the study, there was no connection between one research with other research, and monotonous topics which have no follow-up on research design that should be more in-depth. Many papers also did not really present practical and theoretical contributions. Various research paradigms which are actually very valuable to be employed in zakat accounting research have also not been explored further. Departing from the various problems, this paper tries to provide direction for future research regarding zakat accounting issue. This paper is a systematic review of published research as well as developments in academic and practices issues in the field related to zakat accounting and Zakat Management Organization (OPZ). Review results offers three points of improvement for future studies, namely the proposal of several contemporary issues/topics that need to be investigated, the research paradigm recommended to be applied, and theories or concepts that need to be tested related to research on zakat accounting.
THE INFLUENCE OF INTRINSIC MOTIVATION, EXTRINSIC MOTIVATION, AND COMPETENCE TOWARDS ACCOUNTING PRACTICE ON MICRO, SMALL, AND MEDIUM ENTERPRISES IN LOCAL REGENCY Wijayanti, Deseria; Praptapa, Agung; Irianto, Bambang Setyobudi
Media Riset Akuntansi, Auditing & Informasi Vol 19, No 1 (2019): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v19i1.3064

Abstract

Micro, Small and Medium Enterprises (MSMEs) is one of the economic activities conducted by most people in Indonesia. MSMEs have an important role in helping the development of the economy in Indonesia. However MSMEs is one of the important factors in economic development in Indonesia, but there are still many MSMEs perpetrators that have not applied accounting practice to their business. In fact, accounting information is very useful for MSMEs because it is a tool used by information users for decision making. This research aimed to analyze the influence of intrinsic motivation, extrinsic motivation, and competence towards accounting practice in Local Regency.This research used the 2 factors motivation theory and Goal Setting Theory. Motivation theory in this research will support the measurement of intrinsic motivation and extrinsic motivation MSMEs owners to do accounting practices in MSMEs. Meanwhile, goal setting theory is used as the base of assumption about the relationship between goals set and performance owner or managers of MSMEs.The population of this research was 34.455 business on the Department of Industry and Trade of MSMEs in Local Regency. The sample was 100 business unit MSMEs with trade, hotel, and restaurant sectors that calculated by Slovin formula. Stratified sampling technique is used in this research. Data collection in this study uses a questionnaire that is distributed directly to respondents.The results show that intrinsic motivation and competence variable has a positive affect on accounting practice in Local Regency. Extrinsic motivation has a negative effect on accounting practice in Local Regency.
HOW CAN PSYCHOLOGY AND RELIGIOUS BELIEFS AFFECT ON FRAUD TRIANGLE? Ismail, Bassem; Hamidah, Hamidah
Media Riset Akuntansi, Auditing & Informasi Vol 19, No 1 (2019): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v19i1.4093

Abstract

In this paper, I explore the emphasis of the fraud triangle as a salutary model for practitioner to extract fraud. This paper is anchored through psychology and religious theories, and is propped with prove from holy books. The findings point out that the Own lust “Hawa Nafsu” (HN) supporter and basic stone to control devil desire (DD) that control by humans lust that’s present new model in preventing fraud. Fraud is a manifold phenomenon, whose religious theories may not fit all the cases into fixed model. Thus, fraud tringle not adequately credible model, so antifraud practitioner should consider fraud from religious perspective. The study uses secondary sources of information get it from magazine articles, textbooks and the Internet. The discussion of the two theories contributes to understand frauds especially by legitimate accountants, auditors, fraudsters and other fraudulent entities. The study also serves as a guide to further research on fraud.
ASSESSING LOCAL TAX CONTRIBUTIONS TO LOCAL OWN REVENUE: EVIDENCE IN ONE REGION IN INDONESIA Akbar, Dendy Syaiful; Brata, Yat Rospia; Herlina, Elin; Prawiranegara, Benny; Prabowo, Faizal Haris Eko
Media Riset Akuntansi, Auditing & Informasi Vol 19, No 1 (2019): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v19i1.3881

Abstract

The purpose of this study is to analyze the size of the contribution of local taxes to the Ciamis Regency local own revenue. In this study, the formula for the ratio of local tax contribution to local own revenue was formulated. The research method used is a descriptive method with a quantitative approach. Measurement of contributions of local taxes on local own revenue is drawn from the local own revenue structure which consists of local taxes, regional levies, separated regional wealth results, and other legitimate regional income. The results of the study show that the contribution of local taxes to local own revenue is in the very low and low category, because during the 2013-2015 fiscal year the figure was below 26%, while in the 2016-2017 fiscal year it reached a number of 26% -50%. The low contribution of local taxes to local own revenue is due to restaurant taxes stipulated through regional regulation No. 5 of 2011, namely the imposition of a 10% tax on each transaction with consumers is still a lot of rejection from most restaurant managers, with the reason of fear of a decline in consumers.

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