ANALISIS PERSEPSI AKADEMISI DAN PRAKTISI TERHADAP FRAUD SERTA PERAN WHISTLEBLOWING SEBAGAI UPAYA PENCEGAHAN DAN PENDETEKSIAN FRAUD

Tujuan penelitian ini adalah untuk mengkaji lebih dalam bagaimana persepsi akademisi (dosen dan mahasiswa) akuntansi dan praktisi terhadap praktik-praktik kecurangan (fraud) serta peran whistleblowing sebagai upaya pencegahan dan pendeteksian fraud. Jenis penelitian ini adalah menggunakan metode kualitatif dengan menggunakan seting alamiah yang bertujuan menggambarkan keadaan (fenomena) yang terjadi. Teknik analisis data yang digunakan adalah data collection, data reduction, data display dan conclusion drawing/ verifying. Berdasarkan hasil penelitian dan pembahasan disimpulkan bahwa persepsi akademisi (dosen dan mahasiswa) akuntansi dan praktisi adalah hampir seluruhnya telah memiliki pemahaman yang baik terhadap fraud serta perana whisleblowing sebagai upaya pencegahan dan pendeteksian fraud. Hal ini menandakan bahwa alumni lulusan Universitas Muhammadiyah Sidoarjo berpotensi untuk menjadi seorang whisleblower dan untuk PT Pabrik Gula Candi Baru ini menunjukan bahwa perusahaan ini berpotensi untuk dapat semakin meningkatkan good governance pada sektor publik karena dengan pemahaman yang baik mengenai hal tersebut maka potensi keterjadian tindakan fraud akan semakin kecil

ANALISIS PENYAJIAN LAPORAN KEUANGAN DAERAH PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET KABUPATEN SIDOARJO SESUAI STANDAR AKUNTANSI PEMERINTAHAN (PP NOMOR 24 TAHUN 2005)

This study trints to c{eterntine the concept of local government Jinancial statements to the Deparlment of Ret,enue Sidoalo Regenq, Finance and Assel Managentent Sidoarjo regenq' trppropriate Government Accounting Stttndards (Government Regulation No. 24 of 2005). This study used q descriptive trpproach, the primary data source and secondary data. Primary dtrta and secondary clata are ctlrea$, clailable or lhe informtrlion and supporting data related to financial reporting area. Research resulls indicate that the Department of Finance and Asset Management Revenue Sidoarjo district has presented the fintrncial slalements covering regions Budget budget realization report, Balance Sheet, Statentent of Cash Flows, and Notes to Financial Stateruents. In preporing lhe financial stLttements hcwe been guided bv the Governnrent Accounting Slandords (Government Regulation No. 24 of20051 but there qre seyeral accounts in the reoli=ation of the buclget, cash Jlow statement and bcrlonce sheet ctccounts are still using the Permendagri No. l3 of 2006 that the -financictl statements need to do the conversion. In the process of preporing the report olso there are still some obstacles such as at the level of a competent human resource and regulatory change

Analisis Auditor Internal sebagai Whistleblower Internal pada Instansi Sektor Publik dan Swasta

Tujuan penelitian ini (1) untuk menganalisis peran auditor internal pada organisasi sektor publik, (2) untuk menganalisis peran auditor internal pada organisasi sektor swasta, (3) untuk menganalisis peran auditor sebagai whistleblower internal pada organisasi sektor publik, (4) untuk menganalisis peran auditor sebagai whistleblower internal pada organisasi sektor swasta.Penelitian ini akan menggunakan metode kualitatif, dengan menyasar manajer middle dan lower level dari organisasi sektor swasta, meliputi: supervisor, kepala bagian, manajer, dan dari pemerintah daerah yaitu pejabat setingkat kepala, kepala bagian/bidang/subdinas dan kepala subbagian/subbidang/ seksi dari badan, dinas dan kantor pada Pemerintah Daerah Kabupaten Sidoarjo. Hasil yang diharapkan pada penelitian ini adalah auditor internal dapat menjadi whistleblower bagi organisasi baik pada sektor pablik maupun sektor swasta. Target luaran penelitian ini adalah artikel yang publikasi di jurnal ilmiah nasional terakreditasi

ANALISIS EARNINGS MANAGEMENT PADA KINERJA PERUSAHAAN SEBELUM DAN SESUDAH INITIAL PUBLIC OFFERING (IPO) STUDY PADA SEKTOR INDUSTRY DAN SEKTOR BARANG KONSUMSI DI PT. BURSA EFEK INDONESIA PERIODE 2010-2014

Penelitian ini bertujuan untuk mengetahui perbedaan Earnings Management Pada Kinerja Perusahaan Sebelum Dan Sesudah Initial Public Offering (Ipo) Studi Pada Sektor Industri Dan Sektor Barang Konsumsi di Bursa Efek Indonesia Periode 2010-2014. Sampel penelitian yang digunakan dalam penelitian ini adalah 17 perusahaan sektor industri dan 13 sektor barang konsumsi yang terdaftar di PT. Bursa Efek Indonesia periode 2010 – 2014. Metode analisis yang digunakan adalah kuantitatif dengan analisis uji beda rata-rata (uji Paired Sample t-test). Hasil dari penelitian ini menunjukkan dimana ha di tolak karena Sig < 0.05 sehingga menyebabkan Ho diterima maka dapat disimpulkan bahwa tidak ada perbedaan earnings management pada kinerja perusahaan sebelum dan sesudah IPO baik sektor industri maupun sektor barang konsumsi

Implementation of a Raw Material Inventory Accounting Information System in an Effort To Improve Internal Control to Support the Smooth Production Process at PT. Perdana Sukses Makmur: Penerapan Sistem Informasi Akuntansi Persediaan Bahan Baku dalam Upaya Peningkatan Pengendalian Intern untuk Menunjang Kelancaran Proses Produksi pada PT. Perdana Sukses Makmur

This research was conducted with the aim of describing the application of the raw material inventory accounting information system at PT. Perdana Sukses Makmur in an effort to improve internal control to support the smooth production process at the company. This research method uses qualitative methods. The interview method is used to seek in-depth information by asking questions to company personnel. The method is used to record information and activities that occur during research in the field. The documentation method is used to supportand strengthen the data in the research. The data analysis techniques used are data reduction, data presentation, drawing conclusions. The results of this research state that the raw material inventory accounting information system implemented by PT. Perdana Sukses Makmur runs well even though it is manual. PT. Perdana Sukses Makmur&nbsp; made internal control efforts to support the smooth running of the production process which is quite good

Strategy for Settlement of Non-Performing Loans in Cooperatives in Sidoarjo Regency to Prevent Financial Distress: Strategi Penyelesaian Kredit Bermasalah Pada Koperasi Di Kabupaten Sidoarjo Untuk Mencegah Terjadinya Financial Distress

In this research, the purpose of this research is to analyze the implementation of the Warehouse Management System on This study aims to determine the strategy for solving non-performing loans in cooperatives in Sidoarjo Regency to prevent financial distress. This research approach uses a qualitative approach. From this study, the results can be obtained, that 1)Settlement with the rescheduling approach both at the "Adiguna Jaya" Multi-Business Cooperative and at the "Tunas Jaya Mandiri" Savings and Loans Cooperative, the strategy is the same, namely through the arrangement of debt settlement schedules, 2)The reconditioning approach at the Multipurpose Cooperative The proportion of business "Adiguna Jaya" cannot be determined because it is dynamic, while in the Savings and Loans Cooperative "Tunas Jaya Mandiri" the proportion of reconditioning is small, 3)Restructuring is done in the Multi-Business Cooperative "Adiguna Jaya" and the Savings and Loans Cooperative "Tunas Jaya" Independent” are equally not big in proportion

Analysis of Billing Cost Accounting Information Systems at PERUMDAM as an Effort to Increase Customer Satisfaction (Study at PERUMDAM in Mojopahit Regency,Mojokerto): Analisis Sistem Informasi Akuntansi Biaya Tagihan pada PERUMDAM sebagai Upaya Meningkatkan Kepuasaan Pelanggan (Studi pada PERUMDAM Kabupaten Mojopahit Mojokerto)

Water Bill Cost Accounting Information System as an Effort to Increase Customer Satisfaction. Regional Public Water Company (PERUMDAM) Mojopahit Mojokerto is a Regional Owned Company (BUMD), this study aims to examine the Billing Cost Accounting Information System as an Effort to Increase Customer Satisfaction at PERUMDAM Mojopahit Mojokerto. The type of research used was descriptive qualitative, the data sources used were primary and secondary data, the informants used in this study were PERUMDAM customers, the head of hubla, the head of finance and academic lecturers at UMSIDA. The data collection techniques used were observation, interviews, and documentation.The results showed that the accounting information system used by PERUMDAM Mojopahit Mojokerto, namely e-Billing and SIMBAT, where the system is still ineffective because there are several parts that still use manuals, especially in the monthly water billing fee system where there is no independent processin

Preferences of Accounting Students of Muhammadiyah Sidoarjo in Choosing Digital Wallet Applications: Preferensi Mahasiswa Akuntansi Muhammadiyah Sidoarjo Dalam Memilih Aplikasi Dompet Digital

The purpose of this study was to obtain information about the preferences of UMSIDA accounting students in choosing digital wallets and to find out the obstacles felt by UMSIDA Accounting students regarding the use of digital wallets. The research used qualitative research methods. This study collected data through interviews, participant observation, and documentation. Data analysis was carried out by reducing data, presenting data, and verifying data. Research results 1) 8 subjects chose shopeepay due to necessity factors, 3 subjects chose DANA due to necessity and popularity factors, and 1 subject each chose gopay and linkaja due to necessity and habit factors. 2) The obstacles felt by UMSIDA accounting students related to the use of digital wallets are technical obstacles. 7 subjects experienced obstacles in terms of systems ranging from transaction trouble, application errors, transaction errors, failed transactions, slow operating applications, and applications under maintenance.&nbsp

The Evaluation Of Accountability Of School Operational Assistance (BOS) Fund Management As An Effort To Realize Good Governance In Schools: Evaluasi Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) Sebagai Upaya Mewujudkan Good Governance Di Sekolah

This research aims to determine the Evaluation of Accountability for Management of BOS Fund as an Effort to Realize Good Governance in Schools. This research uses descriptive research with a qualitative approach. The subjects of this research were the Principal, Treasurer of BOS SMK, School Committee and Teachers involved in the BOS SMK management program. The object of this research is data related to the management of SMK BOS funds. The location of this research is in the YAPALIS Krian Vocational High School environment which is under the auspices of the Al-Islam Krian College Foundation.&nbsp; The results of this research indicate that the application of good governance principles in the accountability of managing BOS funds at YAPALIS Krian Vocational School has gone quite well because it is in accordance with the indicators of good governance, namely transparency, openness and the rule of la