PENGARUH AKUNTABILITAS DAN SELF REVIEW TERHADAP DEBIASING AUDIT JUDGMENT MENGENAI LAPORAN AUDIT DAN GOING CONCERN DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL PEMODERASI

This research aims to know the influence: (1) Accountability to Debiasing Audit Judgment about Audit Report, (2) Self Review to Debiasing Audit Judgment about Audit Report, (3) Accountability and Self Review to Debiasing Audit Judgment about Audit Report, (4) Accountability to Debiasing Audit Judgment about Audit Report moderated by LoC, (5) Self Review to Debiasing Audit Judgment about Audit Report moderated by LoC, (6) Accountability and Self Review to Debiasing Audit Judgment about Audit Report moderated by LoC, (7) Accountability to Debiasing Audit Judgment about Going Concern, (8) Self Review to Debiasing Audit Judgment about Going Concern, (9) Accountability and Self Review to Debiasing Audit Judgment about Going Concern, (10) Accountability to Debiasing Audit Judgment about Going Concern moderated by LoC, (11) Self Review to Debiasing Audit Judgment about Going Concern moderated by LoC, dan (12) Accountability and Self Review to Debiasing Audit Judgment about Going Concern moderated by LoC. This research is an experiment research with design factorial 2x2 between subject. The population were 199 students from two classes Accounting Department in 2012 at FE UNY and FE UTY. The sampling technique used purposive sampling. Methods of data analysis used MANOVA with normality and homogeneity test as a prerequesite. The results showed that there was an influence at: (1) Self Review influence of Debiasing Audit Judgment about Going Concern, as shown by a significant P value of 0.001 (≤ 0,05), (2) Accountability and Self Review influence of Debiasing Audit Judgment about Going Concern, as shown by a significant P value of 0.009 (≤ 0,05), and (3) Accountability and Self Review influence of Debiasing Audit Judgment about Going Concern with moderated by Locus of Control, as shown by a significant P value of 0.038 (≤ 0,05), while the other hypothesis were not supported. Keywords: Accountability, Self Review, Debiasing Audit Judgment, Audit Report, Going Concern, Locus of Control (LoC)

Examining religiosity to determine student ethical behavior intention

Religiosity remains a black box in educational research; only a few studies conducted regarding religiosity. Therefore, this study was conducted to examine some variables on students’ religiosity. This article attempts to determine the influence of attitude, injunctive norm, moral norm, and perceived behavioral control on student's ethical behavioral intention through religiosity. There were 273 education students from several higher education in Indonesia participated in this study. Questionnaire was used to collect data, while path analysis was used to analyze the data. The results found that injunctive norm, perceived behavioral control, and religiosity directly affected the intention of ethical behavioral. Besides, there was no direct effect between attitude and moral norms and the intention of ethical behavioral. Then, religiosity competent to become the intervening variable of attitude, injunctive norm, moral norm, perceived behavioral control on ethical behavioral intention. The paper can explain the black box that found attitude of a student was influenced by their religiosity or faith and belief. Other than attitude and moral norms, the stronger the religiosity could help students to create a good behavior

Dampak Perilaku Manajemen Laba terhadap Penilaian Reputasi Manajer: Studi Eksperimental Perspektif Internal Labor Market

Penelitian ini didesain untuk melakukan investigasi mengenai konsekuensi manajer target yang memutuskan terlibat dalam manajemen laba. Metode eksperimen laboratorium dengan desain 3x1 between-subject digunakan dalam penelitian ini untuk menguji adanya potensi dampak reputasi negatif dalam setting internal labor market yang terjadi sebagai konsekuensi dari manajemen laba. Partisipan penelitian ini terdiri atas 109 mahasiswa MAKSI dan MM UGM yang berperan sebagai manajer. Partisipan diminta untuk merespon skenario mengenai manajer lain (manajer target) yang memiliki peluang terlibat dalam manajemen laba. Partisipan memberikan penilaian etis dan penilaian reputasi manajer target. Hasil penelitian ini menunjukkan bahwa manajer target yang terlibat dalam manajemen laba dinilai lebih tidak etis daripada manajer target yang tidak terlibat dalam manajemen laba. Sementara itu, hasil menunjukkan bahwa tidak terdapat perbedaan penilaian etis manajer target yang terlibat dalam manipulasi metode akuntansi dan manipulasi keputusan operasi. Sebagai tambahan, penilaian etis berpengaruh positif dan signifikan dengan penilaian reputasi. Analisis berikutnya menunjukkan bahwa penilaian etis memediasi pengaruh perilaku manajemen laba terhadap penilaian reputasi manajer target. Penelitian ini mendiskusikan mengenai implikasi hasil penelitian untuk perancangan sistem pengendalian manajemen dan untuk penelitian selanjutnya. Kata kunci : manajemen laba, manipulasi metode akuntansi, manipulasi keputusan operasi, penilaian etis, penilaian reputas

Penguatan Branding Produk dan Pemasaran Digital Batik Shibori Kelompok Lansia Sidomaju

Pemberdayaan masyarakat lanjut usia sangat penting karena masyarakat lanjut usia adalah salah satu populasi yang paling rentan yang harus mempertahankan potensi yang dimilikinya. Tujuan kegiatan pengabdian ini yaitu mengenalkan branding produk dan pemasaran digital pada komunitas lansia batik sidomaju Desa Kenteng, Kecamatan Bandungan. Metode yang digunakan yaitu pelatihan dan pendampingan yang dilakukan secara bertahap dan kontinyu selama enam bulan. Hasil kegiatan pengabdian kepada masyarakat yaitu komunitas lansia dapat memahami pentingnya pengenalan teknologi informasi untuk mendukung sarana pemasaran. Sarana pemasaran yang selama ini mereka lakukan adalah pemasaran dari mulut ke mulut, penitipan atau konsinya di hotel Griya Persada Bandungan, dan di outlet butik di sekitar Bandungan. Selesai pelatihan ini mereka langsung dapat membuat akun Instagram sebagai sarana pemasaran digital. Selanjutnya, branding produk juga harus dilakukan sehingga produk batik shibori dikenal oleh masyarakat luas, artinya tidak hanya masyarakat lokal saja yang mengenalnya. Kegiatan pelatihan branding produk menghasilkan brand produk batik shibori berbentuk huruf “S” dengan blok warna merah, kuning, dan hijau sebagai representasi style batik shibori yang cenderung terang, cemerlang, dan ceria. Di samping itu juga ada penerapan penggunaan brand produk pada packaging dan label

Do Managerial Ownership, Gender Diversity, and Intellectual Capital Matter in Predicting State-Owned Companies Financial Distress?

The downward movement of some Indonesian state-owned companies during the pandemic because of financial problems has resulted in more public scrutiny of the companies. Managers need to take extra caution to prevent the occurrence of financial distress. This study investigated the role of managerial ownership, gender diversity, and intellectual capital in predicting financial distress in state-owned companies. In doing so, three research hypotheses were formulated. Based on the purposive sampling method, 19 state-owned companies in the Indonesia Stock Exchange (IDX) were selected as the research sample. Secondary data from each company's annual report from 2017 to 2020 were documented, resulting in 76 firm-year data as the final sample. The panel data regression was applied to test the hypotheses. A robustness test was also carried out to check the result's consistency. The study reports that intellectual capital had a positive impact in predicting financial distress, while managerial ownership and gender diversity did not affect it. These results may provide insight for managers of state-owned companies to prevent financial distress earlier by increasing their intellectual capital

Pendampingan Strategi Harga Jual Melalui Job Order Costing Pada Komunitas UMKM Karya Mapan Salatiga

Usaha mikro kecil menengah (UMKM) merupakan usaha ekonomi produktif yang umumnya dilakukan oleh perorangan melalui kekayaan besih atau hasil penjualan. Salah satunya adalah Karya Mapan yang merupakan komunitas pelaku UMKM di Kota Salatiga yang bergerak pada usaha kuliner. Namun, sebagian besar UMKM pada komunitas Karya Mapan belum menghitung harga pokok produksi dengan tepat. Tujuan pengabdian ini adalah pelatihan kompetensi pelaku UMKM komunitas Karya Mapan dalam penghitungan harga pokok produk berdasarkan pesanan (job order costing). Metode yang digunakan yaitu pelatihan dan pendampingan. Hasil kegiatan ini adalah pelaku UMKM di komunitas Karya Mapan mampu melakukan penghitungan harga pokok setiap produk yang diproduksi dan menyusun laporan harga pokok secara mudah. Selain itu dapat lebih melek terkait pentingnya penghitungan harga pokok produk sehingga dapat digunakan sebagai acuan dalam penentuan harga jual yang muaranya pada daya saing produk

Analisis Faktor-faktor Penerimaan Penggunaan Sistem Keuangan Desa: Pendekatan TAM dan TPB

This study aims to analyze factors that influence the use of Siskeudes and examines which model that appropriate to investigates the factors of acceptance the use of Siskeudes. This study uses two models, namely Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB). Research data was obtained through questionnaires distributed to respondents. The samples of this research were 82 respondents that use Siskeudes in each Kudus District Government. Data were analyzed using Structural Equation Modellling (SEM) with path analysis method. The results show that the factors of both model, both TAM and TPB can explain the acceptance of using Siskeudes. However, perceived ease of use and perceived behavioral control have no significant effect on actual use of Siskeudes. TAM model was found to be able to investigate the acceptance factors of using Siskeudes quite well than TPB model. Although, both model hasn’t difference value.

ANALISIS FAKTOR-FAKTOR PENERIMAAN PENGGUNAAN SISTEM KEUANGAN DESA: PENDEKATAN TAM DAN TPB

The purpose of this paper is to analyze factors that influence the use of Siskeudes and examines which model that appropriate to investigates the factors of acceptance the use of Siskeudes. This study uses two models, namely Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB). Research data was obtained through questionnaires that distributed to respondents. The samples of this research were 82 respondents that use Siskeudes in each Kudus District Government. Data were analyzed using Structural Equation Modellling (SEM) with path analysis method. The results show that the factors of both model, TAM and TPB can explain the acceptance of using Siskeudes. However, perceived ease of use and perceived behavioral control have no significant effect on actual use of Siskeudes. TAM model was found to be able to investigate the acceptance factors of using Siskeudes quite well than TPB model. Although, both model hasn’t difference value