Pengembangan Modul Pembelajaran Audit Terintegrasi Islam pada Program Studi Akuntansi Universitas Islam Negeri Sultan Syarif Kasim Riau Pekanbaru

Perilaku menyimpang dalam audit bisa terjadi di mana saja di dunia, terlepas dari tingkat pengaturan dan kepatuhan regulasi di suatu negara. Oleh karena itu, transparansi, pengawasan yang ketat, pendidikan yang kuat, serta penegakan hukum yang tegas merupakan kunci untuk meminimalkan risiko disfungsional dalam praktik audit. Integrasi ilmu audit dengan Islam merupakan salah satu cara yang dapat dilakukan pada saat. Integrasi audit dengan prinsip-prinsip Islam adalah pendekatan yang mengharmonikan praktik audit dengan nilai-nilai etika dan moral dalam Islam. Penelitian ini melakukan pengembangan pada modul pembelajaran audit yang terintegrasi Islam. Model integrasi yang digunakan dalam penelitian ini adalah model Furifikasi ilmu (Islamisasi Sains) oleh Ismail al-Faruqi dan Muhammad Naquib al-Attas. Dalam konteks ini, "integrasi materi" merujuk pada upaya untuk menggabungkan atau menyelaraskan prinsip-prinsip Islam dengan pengetahuan atau materi audit yang diajarkan kepada mahasiswa. Tujuan penelitian ada tiga yaitu : untuk mengetahui pengembangan modul pembelajaran Audit yang belum terintegrasi Islam pada Program Studi Akuntansi Universitas Islam Negeri (UIN) Sultan Syarif Kasim Riau Pekanbaru, untuk mengetahui pengembangan modul pembelajaran Audit setelah terintegrasi Islam pada Program Studi Akuntansi UIN Sultan Syarif Kasim Riau Pekanbaru, untuk mengetahui respon mahasiswa setelah menggunakan modul audit terintegrasi dengan nilai-nilai Islam berbasis saintifik pada materi audit. Metode penelitian yang digunakan adalah R & D menggunakan model ADDIE dengan pendekatan quasi experiment. Informan dalam penelitian ini adalah ahli materi, ahli integrasi dan ahli media yang berjumlah 6 orang. Selain itu mahasiswa program studi akuntansi pada UIN Sultan Syarif Kasim Riau Pekanbaru. Teknik analisa data yang digunakan adalah analisis deskriptif dan Uji T Paired. Hasil penelitian dapat disimpulkan bahwa pengembangan modul pembelajaran Audit yang belum terintegrasi Islam masih dirasakan belum optimal digunakan, modul audit terintegrasi Islam dinilai lebih valid, praktis dan efektif karena dapat meningkatkan kompetensi sikap spiritual dan sosial mahasiswa dan meningkatkan kompetensi pengetahuan dan keterampilan mahasiswa Program Studi Akuntansi UIN Sultan Syarif Kasim Riau Pekanbaru setelah menggunakan modul Audit setalah terintegrasi Islam. Implikasi penelitian ini modul pembelajaran audit yang terintegrasi Islam dapat digunakan oleh dosen-dosen yang mengajarkan mata kuliah auditing pada Program Studi Akuntansi UIN Sultan Syarif Kasim Riau Pekanbaru

Suppressing the Level of Corruption in Kampar District: An Investigation of the Effects of Accountability, Audit Opinions, Disclosure of Financial Statements, Audit Findings and Follow-up on Audit Results

This study aims to evaluate the effects of accountability, audit opinion, financial statement disclosure, audit findings, and follow-up on audit results in reducing corruption levels within the Regional Apparatus Organization (OPD) of Kampar Regency. Conducted through a survey method, the study utilized a purposive sample of 50 accounting and finance professionals to achieve its objectives. Consistent with the research objectives, this study adheres to a conventional academic structure, utilizing clear and objective language, precise technical terminology, and a logical progression of ideas presented in a balanced manner. Primary data was collected via questionnaire distribution. Multiple linear regression tests were utilized to analyze the data. Results indicate that accountability, audit opinion, financial statement disclosure, audit findings, and follow-up of audit results significantly suppress the level of corruption in the Kampar district. It is imperative to follow up on audits to maintain transparency and accountability in the district. Based on simultaneous testing, the evidence suggests that factors such as accountability, audit opinion, disclosure of financial statements, audit findings, and follow-up on audit results play a role in reducing the incidence of corruption in Kampar district, in 2023

Pengaruh Kualitas Sumber Daya Manusia, Lingkungan Kerja, Disiplin Kerja, Motivasi, Komitmen Organisasi dan Kepemimpinan terhadap Kinerja Karyawan di Kota Dumai

Penelitian ini bertujuan untuk menguji pengaruh kualitas sumber daya manusia, Lingkungan Kerja, Disiplin Kerja, Motivasi, Komitmen organisasi dan kepemimpinan terhadap kinerja karyawan di Kota Dumai. Penelitian ini dilakukan kepada karyawan yang bekerja di Kota Dumai dan bekerja pada 9 perusahaan di Kota Dumai. Penelitian ini menggunakan data primer, dimana data penelitian diperoleh langsung dari responden berupa kuisioner yang berisi pertanyaan terstruktur. Hasil penelitian menunjukkan bahwa secara keseluruhan variable yaitu kualitas sumber daya manusia, Lingkungan Kerja, Disiplin Kerja, Motivasi, Komitmen organisasi dan kepemimpinan memiliki pengaruh terhadap kinerja karyawan. Dimana kinerja karyawan yang baik akan didukung oleh sumber daya manusia yang andal, lingkungan kerja yang nyaman, disiplin kerja yang baik, motivasi yang tinggi, komitmen organisasi dan kepemimpinan yang berjalan dengan lancer antara setiap bagian perusahaan

Akuntansi Terintegrasi Islam : Alternatif Model Dalam Penyusunan Laporan Keuangan: Islamic Integrated Accounting : Alternative Models in Preparing Financial Statements

Akuntansi merupakan suatu sistem informasi yang krusial dalam menggambarkan kinerja keuangan suatu entitas. Dalam konteks global yang semakin kompleks dan multikultural, terdapat kebutuhan untuk mengembangkan pendekatan akuntansi yang mencerminkan nilai-nilai dan prinsip-prinsip Islam. Penelitian ini bertujuan untuk mengusulkan alternatif model penyusunan laporan keuangan yang terintegrasi dengan prinsip-prinsip Islam sebagai respons terhadap kebutuhan akan transparansi, etika, dan keadilan dalam pelaporan keuangan.Dengan menggabungkan prinsip-prinsip akuntansi konvensional dengan nilai-nilai Islam, model ini menawarkan kerangka kerja yang holistik untuk menerapkan konsep akuntansi terintegrasi Islam. Model ini mendasarkan penyusunan laporan keuangan pada prinsip-prinsip syariah, termasuk larangan riba, gharar (ketidakpastian yang berlebihan), dan maysir (spekulasi). Selain itu, model ini menekankan pada tanggung jawab sosial dan lingkungan, serta aspek etis dalam pelaporan keuangan.Dalam konteks praktis, penelitian ini mengkaji penerapan model akuntansi terintegrasi Islam dalam berbagai jenis entitas, mulai dari perusahaan skala kecil hingga perusahaan skala besar. Implikasi dari penggunaan model ini terhadap transparansi, keadilan, dan keberlanjutan keuangan dianalisis melalui studi kasus dan perbandingan dengan pendekatan akuntansi konvensional.Hasil penelitian menunjukkan bahwa model akuntansi terintegrasi Islam ini mampu memberikan pandangan yang lebih komprehensif dan berkelanjutan terhadap kinerja keuangan entitas, dengan mengakomodasi prinsip-prinsip syariah dan nilai-nilai etis. Implikasi dari penelitian ini akan memberikan kontribusi bagi pengembangan praktek akuntansi yang lebih inklusif, berkelanjutan, dan sesuai dengan prinsip-prinsip agama Islam, sehingga memberikan pandangan yang lebih holistik terhadap aspek keuangan dan non-keuangan dalam penyusunan laporan keuangan

Trading in Influence: Modus Baru dalam Korupsi Indonesia Tahun 2022 dan Paradoks Kriminalisasi : Trading in Influence: Indonesia's New Mode of Corruption in 2022 and the Criminalization Paradox

This study evaluates the handling of corruption cases by the Prosecutor's Office, the Police and the Corruption Eradication Commission throughout 2022 and gives a fair grade (C) with a handling percentage of about 50% of the target of 2,772 cases. A comparative assessment of the last five years illustrates the dynamics of the handling of corruption cases. Quantitative charts highlight trends in enforcement, from the number of cases to potential losses to the state. Mapping corruption cases using the influence peddling mode involves identifying, analyzing, and summarizing patterns. Mapping steps include identification of cases, analysis of characteristics, creation of visual maps, integration of contextual factors, trend analysis, and recommendations. This mapping supports the understanding and formulation of strategies for dealing with corruption cases using the influence trading mode. In 2022, budget abuse dominates, followed by price gouging and fictitious activities. The high prevalence of these three methods indicates a lack of oversight in development and widespread corruption in the procurement of goods and services. Of the 579 cases, 43% involved the procurement of goods and services. Influence trading methods were also identified and used 19 times. The delegation of great authority to regional heads creates bargaining in the promotion and transfer of ASN. The case of buying and selling positions involving Regional Heads and ASN reflects the symbiosis between the two, with greed for power and ASN's desire to obtain immediate positions. The rise in this case is likened to an iceberg phenomenon, with the possibility that many cases have yet to be discovered

Trading in Influence: Modus Baru dalam Korupsi Indonesia Tahun 2022 dan Paradoks Kriminalisasi : Trading in Influence: Indonesia's New Mode of Corruption in 2022 and the Criminalization Paradox

This study evaluates the handling of corruption cases by the Prosecutor's Office, the Police and the Corruption Eradication Commission throughout 2022 and gives a fair grade (C) with a handling percentage of about 50% of the target of 2,772 cases. A comparative assessment of the last five years illustrates the dynamics of the handling of corruption cases. Quantitative charts highlight trends in enforcement, from the number of cases to potential losses to the state. Mapping corruption cases using the influence peddling mode involves identifying, analyzing, and summarizing patterns. Mapping steps include identification of cases, analysis of characteristics, creation of visual maps, integration of contextual factors, trend analysis, and recommendations. This mapping supports the understanding and formulation of strategies for dealing with corruption cases using the influence trading mode. In 2022, budget abuse dominates, followed by price gouging and fictitious activities. The high prevalence of these three methods indicates a lack of oversight in development and widespread corruption in the procurement of goods and services. Of the 579 cases, 43% involved the procurement of goods and services. Influence trading methods were also identified and used 19 times. The delegation of great authority to regional heads creates bargaining in the promotion and transfer of ASN. The case of buying and selling positions involving Regional Heads and ASN reflects the symbiosis between the two, with greed for power and ASN's desire to obtain immediate positions. The rise in this case is likened to an iceberg phenomenon, with the possibility that many cases have yet to be discovered

Pengauditan 1 : Teori dan Praktik

Pengauditan 1 ini dirancang untuk memberikan pemahaman dasar terkait konsep, prinsip, dan proses audit, yang sangat penting bagi para mahasiswa akuntansi dan praktisi di bidang auditing. Buku ini mencakup berbagai topik fundamental seperti definisi audit, jenis-jenis audit, standar audit, serta peran dan tanggung jawab auditor. Selain itu, materi ini juga membahas langkah-langkah dalam perencanaan audit, pengumpulan bukti audit, hingga pelaporan hasil audit. Melalui pendekatan teoritis dan studi kasus, buku ini bertujuan untuk membekali pembaca dengan kemampuan analitis dan kritis yang dibutuhkan dalam praktik pengauditan. Diharapkan buku ini dapat membantu meningkatkan pemahaman serta keterampilan teknis dalam menjalankan tugas audit yang profesional dan etis

Audit Quality: Audit Fees, Audit Tenure, Audit Rotation, Auditor Reputation and Audit Specialization

This study aims to determine the effect of competence, independence, professionalism, work experience, and time budget pressure on audit quality with auditor ethics as a moderating variable. The research method used is quantitative method. The population in this study were all auditors who worked at the Pekanbaru City Public Accounting Firm and the sample was auditors at the Pekanbaru City Public Accounting Firm. The sampling technique in this study uses saturated sampling or often called total sampling (census). The data source used is the main / primary data obtained directly from the questionnaire distributed to respondents. The data analysis method used in this study uses the Partial Least Square (PLS) method to test the six hypotheses proposed in this study. Each hypothesis will be analyzed using SmartPLS 4 software to test the relationship between variables. The results of this study indicate that competence, independence, time budgte pressure have a positive influence on audit quality and auditor ethics can moderate work experience on audit quality. Meanwhile, professionalism and work experience are not proven to have a positive influence on audit quality

Pelanggaran Prinsip Etika Audit dalam Dysfunctional Audit Behavior: Violation of Audit Ethics Principles in Dysfunctional Audit Behavior

Dysfunctional Audit Behavior (DAB) poses a significant threat to the integrity of audit practices and ethical standards. This research delves into the intricate web of ethical violations within DAB, examining the deviations from established ethical principles in the field of auditing. The study employs a comprehensive qualitative research methodology, incorporating interviews, case analyses, and ethical frameworks to unravel the underlying factors contributing to these violations. The research uncovers the multifaceted nature of ethical breaches within DAB, focusing on issues related to impartiality, integrity, objectivity, professionalism, and confidentiality. Through in-depth analyses of real-world cases and interviews with auditors, clients, and regulatory bodies, this study aims to identify patterns and motivations driving auditors towards unethical practices. Moreover, the research explores the impact of these violations on the credibility of audit reports and the overall trust in the auditing profession. The findings of this research not only shed light on the root causes of ethical misconduct but also offer valuable insights for regulatory bodies, audit firms, and educators. By understanding the complexities of DAB, stakeholders can develop targeted strategies to prevent and mitigate these violations effectively. Strengthening ethical education, enhancing regulatory oversight, and fostering a culture of integrity within audit organizations emerge as key recommendations from this study

Factors affecting the Quality of Financial Reports: A Value Relevance Based Analysis

oai:ojs2.basecampecopubmed.com:article/7This study aims to examine the effect of company size, financial leverage, liquidity, and corporate governance practices on the quality of financial reporting within the context of value relevance. The research focuses on publicly-listed state-owned enterprises (BUMN) from 2017 to 2019. The sample consists of 20 BUMN companies, selected using a purposive sampling method, resulting in a total of 60 observations based on specific criteria. This study utilizes a quantitative descriptive research approach and secondary data for analysis. The primary analytical tool is panel data regression analysis. The findings indicate that the quality of financial reports in the value relevance context is significantly influenced by firm size, financial leverage, liquidity, and corporate governance. The coefficient of determination test shows an adjusted value of 77.5%, indicating that these variables collectively account for 77.5% of the variation in financial report quality in the value relevance approach. The remaining 22.5% is attributed to unexamined variables