COVID-19 dan Dampaknya terhadap Audit: Perspektif Auditor di Indonesia

  The purpose of this study is to examine the impact of the COVID-19 pandemic on audit quality from the perspective of Indonesian auditors. This study uses a mixed method which is a combination of qualitative and quantitative approaches. The research instruments used were questionnaires and interviews in which this method is a quantitative data collection technique. While the qualitative approach is in the collection of information that is related to the phenomenon of the study that will be studied based on previous studies. There are five aspects of audit quality studied, namely audit fees, client business continuity assessment, audit procedures, audit personnel, auditor remuneration and auditors are asked to express their approval of statements related to audit quality. A total of 107 responses received can be used. The results of this study state that the COVID-19 pandemic has had a significant impact on audit quality in the opinion of Indonesian auditors. So this research contributes to audit conditions based on the perspective of Indonesian auditors during the COVID-19 pandemic

Mental Accounting dan Problematika Pola Perilaku Keuangan Working Student: Berhasil Atau Gagalkah?

Financial management is an important thing, especially for a student who works and studies, apart from the demands to achieve higher education, a student is also required to be able to live independently by supporting himself. This study aims to reveal how the strategy of a student who works and studies can manage finances with a mental accounting mindset. The research uses a descriptive qualitative method with phenomenological studies on students who work and study in the city of Pontianak. The research was carried out by conducting in-depth interviews with informants. Based on the results of the study, it was found that the mindset of mental accounting is an important basis for a student who works and studies to be able to carry out smart strategies in managing finances. Mental accounting is an important capital for students who work and study to be able to use money more effectively and efficiently

Mental Accounting dengan Memaknai Kondisi Keuangan Mahasiswa Pasca Pandemi Covid-19

The outbreak of the Covid-19 pandemic has had a negative impact on the economic development of society. This has also affected the financial condition of all sectors of the population. Students are one of those who can be categorized as consumers, who tend to spend money excessively and need to adjust their lifestyle in managing their finances. This study aims to investigate how students can understand their financial condition before and after the Covid-19 pandemic through a mental accounting-based thinking. Using a descriptive qualitative method, this research analyzes based on a phenomenological study of students and experiences the change in financial condition after the pandemic that has occurred in Pontianak. The information collection in this research uses interview sessions and observes the informants' life aspects through social media. Through the survey conducted, the results of the research show that the phenomenon before and after Covid-19 related to students treating their financial condition and decision-making from the income received. Students experience the beneficial influence in their financial allocation thoughts by applying mental accounting. By implementing mental accounting, students can have better thoughts about how to manage their finances after the Covid-19 pandemic

PENGARUH INVESTMENT OPPORTUNITY SET (IOS) TERHADAP RETURN SAHAM DENGAN PARTIAL LEAST SQUARE (PLS) (Studi Perusahaan Industri Barang Konsumsi)

Penelitian ini bertujuan untuk mengetahui analisis investment opportunity set (IOS) terhadap perusahaan industri barang konsumsi di Bursa Efek Indonesia selama periode tahun 2019-2022. Populasi penelitian ini terdiri dari 86 perusahaan sektor industri barang konsumsi. Penelitian ini menggunakan sampel 18 perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia dengan menggunakan teknik purposive sampling. Data penelitian merupakan data sekunder diperoleh dari Indonesia Capital Market Directory selama periode tahun analisis dan www.idx.co.id. Pengujian hipotesis penelitian digunakan teknik Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa IOS berpengaruh secara positif signifikan terhadap return saha

BERPENGARUHKAH E-COMMERCE DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN BERWIRAUSAHA MAHASISWA AKUNTANSI UNIVERSITAS TANJUNGPURA?

Tujuan penelitian ini adalah untuk mengetahui apakah e-commerce dan sistem informasi akuntansi berpengaruh terhadap pengambilan keputusan mahasiswa jurusan akuntansi fakultas ekonomi dan bisnis Universitas Tanjungpura untuk berwirausaha. Penelitian ini dilakukan dengan pendekatan kuantitatif dan metode survey dimana peneliti membagikan kuesioner menggunakan Google form dan disebarkan langsung kepada responden terkait penelitian. Hasil penelitian ini menunjukkan bahwa e-commerce dan sistem informasi akuntansi memiliki pengaruh yang positifdan signifikan terhadap pengambilan keputusan mahasiswa untuk berwirausaha

Perilaku Mental Accounting Dalam Mengelola Daily Expenses: Sebuah Studi Fenomenologi Pada Mahasiswa

Sikap konsumtif akhir-akhir ini di kalangan pelajar dan generasi muda lainnya telah membuat pengelolaan keuangan menjadi sulit. Selain sikap tersebut, beberapa penelitian juga menunjukkan bahwa banyak anak muda yang tidak memiliki pengetahuan tentang pengelolaan keuangan. Beberapa masalah keuangan muncul di masyarakat, terutama bagi mahasiswa, seperti ketidakmampuan untuk menghidupi diri sendiri, belanja online, danmasalah keuangan lainnya. Di antara kita sebagai mahasiswa, kasus seperti itu sering terjadi, terutama di Universitas Tanjungpura, Pontianak, Fakultas Ekonomi dan Bisnis. Tujuan dari penelitian ini adalah mengetahui bagaimana perilaku mental accounting mahasiswa dalam mengelola pengeluaran harian dan keputusan investasi pada mahasiswa.  Metode penelitian yang dilakukan oleh peneliti adalah Pendekatan kualitatif. Hasil wawancara yang dilakukan peneliti pada mahasiswa FEB UNTAN terkait perilaku mahasiswa dalam perilaku mental acounting, keputusan melakukan investasi, dan manajemen keuangan dalam setiap priode tertentu. Dari ke 6 mahasiswa yang di wawancara, mahasiswa memiliki pemahaman terhadap mental acounting dan manajemen keuangan, namun mahasiswa tidak melakukan investasi.  Dari ke 6 mahasiswa yang diwawancarai masing-masing memiliki perilaku accounting dan manajemen keuangan yang berbeda, tapi memiliki tujuan yang sama yaitu untuk memcukupi kebutuhan setiap periode

Pendampingan Harmonisasi Keragaman Budaya Dua Negara dalam Peningkatan Sinergisitas Persiapan Pertukaran Pelajar Mahasiswa Internasional

In order to improve the quality of international student exchanges, various related matters must be prepared, also related to cultural harmonization between countries, which of course will determine the synergy and values ​​of unity and solidity among these students, bearing in mind the unification of mindsets and cultural backgrounds of various the state is not a trivial matter, this is what is said to be a phenomenon that must be resolved in order to be able to provide good results in the implementation of the direct learning process between countries on international student learning exchanges which will be held next semester. Given this problem, it is necessary to carry out socialization and assistance regarding the harmonization of the cultures of the two countries (Malaysia and Indonesia) to increase tolerance and synergy in preparation for post-pandemic international student exchange

Menguak Makna Akuntabilitas dalam Mengelak Lika-Liku Fraud: Studi Fenomenologi pada Tourist Village

This study explores the revenue of Tourism Villages in Bali Province and the important role of financial management and reporting in preventing accounting fraud. Tourism villages in Bali are considered as potential communities in local tourism development and major contributors at the regional level. Identified revenue sources include rental of tourist attractions, tour packages, entrance tickets, and foreign tourist donations. The role of financial reporting in resource accountability and performance evaluation is explained. Transparency and accountability are implemented to maintain financial integrity and involve community participation in oversight. Local culture, particularly the Tri Hita Karana concept, is identified as a key factor in preventing accounting fraud through the internalisation of ethical values. This research also highlights the fraud prevention system involving detectors, assessors, effectors, and communication networks. The results showed the successful implementation of transparency, accountability, local culture, and prevention system in avoiding accounting fraud in the financial management of tourist villages. This study provides insights for tourist village managers and policy makers to improve honest and accountable financial management, support sustainable development, and maintain the integrity of tourist villages as valuable assets in Bali's tourism industry

Pembelajaran Matakuliah Pengauditan Dalam Sebuah Kajian: Ada Apa Dibalik Problematika Pembelajaran Daring ?

This research was conducted with the aim of knowing the problems that occurred in lectures during the pandemic, as well as finding an alternative in overcoming the problems of lectures. The alternative is studied further in a learning strategy. The theory used in this research is Behavioristic Learning Theory. This research was conducted on Accounting Study Program students at Tanjungpura University using qualitative research methods, case study approaches, where the research conducted resulted in several findings related to problems that occurred in brave learning during the pandemic. Some of the problems found during online learning, namely; miscommunication between lecturers and students, student ethics, lack of commitment and responsibility. To produce good output, an effective learning process must be carried out. The learning process is determined by the learning strategy implemented by the lecturer. Based on these problems, it is an implementation of learning strategies as an effort to handle the problems of the lectures carried out