Pendampingan Pengelolaan Keuangan Keluarga Bagi Calon Pengantin Untuk Mengatur Anggaran Rumah Tangga Dan Pencatatan Akuntansi Dengan Metode Kas Kecil Untuk Mengatur Keuangan Keluarga

Financial planning in the household is very important for couples who are going to build a household. A planned income management as well as expenditure will be able to build a healthy household. Unhealthy finances will easily disrupt household harmony. Thus assistance for the prospective bride and groom to provide provision for family financial planning is very important. This household finance provision includes the introduction of foundation pillars in managing household finances and the introduction of petty cash to manage household financial income and expenditure. The old habit, which says that income minus income equals saving, must be replaced by a new habit, namely income minus savings equals expenditur

Analisis Faktor-Faktor yang Mempengaruhi Penerapan SAK-EMKM pada UMKM Anggota CU Prima Danarta

This study examines the factors (age of business, education level, educational background, and socialization of SAK EMKM) that influence the implementation of SAK EMKM for members of CU Prima Danarta who have business. This study was conducted during the Covid-19 pandemic. The data were obtained from questionnaires distributed to members of CU Prima Danarta who have businesses and 52 questionnaires could be processed. The theory of planned behavior is used as an approach in this study in explaining the factors that influence the implementation of SAK EMKM. The results of this study are the age of business has a negative effect on the implementation of SAK EMKM, socialization of SAK EMKM has a positive effect on the implementation of SAK EMKM, education level has no effect on the implementation of SAK EMKM, and also educational background has no effect on the implementation of SAK EMKM. Socialization from the IAI and academicians is needed to support the implementation of SAK EMKM for SME members of CU Prima Danarta.Penelitian ini menguji faktor-faktor yang mempengaruhi penerapan SAK EMKM bagi anggota CU Prima Danarta yang memiliki usaha yaitu umur dari usaha UMKM, pendidikan terakhir yang dimiliki oleh pelaku UMKM, latar belakang dari pendidikan pelaku UMKM, dan sosialisasi atas SAK EMKM. Penelitian ini dilakukan di masa pandemi Covid-19. Data diperoleh dari kuesioner yang dibagikan kepada anggota CU Prima Danarta dan sebanyak 52 kuesioner yang dapat diolah. Theory of planned behavior digunakan sebagai pendekatan dalam menjelaskan faktor-faktor yang dapat mempengaruhi penerapan SAK EMKM. Hasil penelitian ini adalah umur usaha berpengaruh negatif terhadap penerapan SAK EMKM, sosialisasi mengenai SAK EMKM berpengaruh positif terhadap penerapan SAK EMKM, sedangkan jenjang pendidikan pendidikan tidak berpengaruh terhadap penerapan SAK EMKM, dan latar belakang pendidikan juga tidak berpengaruh terhadap penerapan SAK EMKM. Sosialisasi dari pihak IAI dan akademisi sangat diperlukan untuk menunjang penerapan SAK EMKM bagi UMKM anggota CU Prima Danart

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

In managing its operating activities, company are not only oriented toward profit but it also needs to be committed to be ethic, operate legally and contribute to increase the quality of its employee’s life, local communities, and the wider community. The company would made the disclosure to obtain recognition of certain parties and it can be through Corporate Social Responsibility Disclosure (CSR) which is disclose in annual report. The company that have good CSR disclosure will be responded positively by investors through in-creased share price. They are also supported by institusional ownership, it would be better. Therefore, this studyaim to examine insti-tusional ownership as a moderating variable between CSR disclosure to firm value. The research design using a quantitive approach to test hypotesis of the influance of CSR disclosure to firm value with institusional ownership as a moderating variable. This study’s object is the companies which is listed on Indonesian Stock Exchange from 2010-2012. The data collecting method is using documentation method. Data analysis technique is multiple regression analysis using Moderated Regression Analysis (MRA). The result of this study show a significant positive effect for CSR disclosure to firm value. Meanwhile, institusional asmoderating variable was unable strengthen CSR disclosure to firm value

PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT: PENDEKATAN KARAKTERISTIK PERSONAL AUDITOR (SURVEY PADA KAP DI KOTA SURABAYA)

Dysfunctional audit behavior is a deviant behavior by an auditor which may affect either directly or indirectly the audit quality. One of many ways to improve the audit quality is decreasing the dysfunctional audit behavior. The first step for initiating the efforts to decrease the dysfunctional audit behavior is knowing the factors that caused auditors will accept such behavior. This study aims to examine and obtain empirical evidence about the influence of auditor’s personal characteristics such as performance, locus of control, and turnover intention to the acceptance of dysfunctional audit behavior. Population of this study is auditors who work in public accountant firms in Surabaya. Based on website of Institut Akuntan Publik Indonesia (IAPI), there are 44 public accountant firms in Surabaya in 2013. Data collection techniques used in this study was convinience sampling. Sample of this study was 50 auditors. Data used in this study was primary data in the forms of questionnaire and the results processed using multiple linier regression model. The results showed that the locus of control has a positive effect on the acceptance of dysfunctional audit behavior, while performance and turnover intention do not affect the acceptance of dysfunctional audit behavio

FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY, REAL ESTATE AND BUILDING YANG TERDAFTAR DI BEI TAHUN 2013-2015

This study aimed to analyze the factors that influence the tendency of fraudulent financial statement with analysis of the fraud triangle. The samples used by the company of property, real estate and building construction which listed at Indonesia Stock Exchange in the 2013-2015 period. The result showed that the variable of financial stability as measured by the ratio of asset change and variable of external pressure as measured by leverage did not find the influence on tendency of fraudulent financial statement. While, variables of financial target as measured by ROA, nature of industry as measured by inventory, ineffective monitoring as measured by BDOUT and rationalization as measured by audit report show that influence on tendency of fraudu-lent financial statement

Debt and agency conflict in Indonesian Manufacturing Firms

Companies in Indonesia have shareholders who are not dispersed or in other words the ownership is only held by one majority shareholder. This study examined the effects of investment decision on the firm value and the debt moderation on the effects of investment decisions on firm value. Debt moderation was used to test the agency conflict of debt use on investment decision. The company samples in this research were 90 companies. This research was conducted by using panel data regression with moderation. This study found that investment decision had a positive effect on firm value and the use of higher debt could lower the positive effect of investment decision on firm value

Studi Eksperimental Halo Effect dalam Penilaian Risiko Bisnis Klien pada Auditor Berpengalaman

Audit berbasis risiko merupakan penekanan utama dalam pengauditan. Penilaian risiko sangat penting dalam perencanaan audit yang dimulai dari pemahaman bisnis klien. Informasi awal tentang bisnis klien dapat mempengaruhi penilaian auditor bias atas risiko bisnis klien. Bias informasi awal tentang klien yang dialami oleh auditor merupakan halo effect. Penelitian ini bertujuan untuk menganalisis pengaruh halo effect baik positif maupun negatif pada auditor yang memiliki pengalaman dalam menentukan risiko bisnis klien. Partisipan yang digunakan dalam penelitian ini adalah 55 auditor berpengalaman yang mengikuti audit training pada salah satu perguruan tinggi di Surabaya pada tanggal 25 Maret 2019. Hasil dari penelitian ini pertama adalah auditor yang mengalami halo effect positif akan memberikan penilaian awal yang lebih rendah daripada penilaian akhir terhadap risiko bisnis klien. Kedua, auditor yang mengalami efek halo negatif akan memberikan penilaian awal yang lebih tinggi daripada penilaian akhir terhadap risiko bisnis klien. Artinya halo effect positif maupun negatif mempengaruhi auditor dalam menentukan risiko bisnis klien. Berdasarkan belief adjustment theory, auditor yang terkena halo effect akan merevisi keputusan penilaian risikonya setelah memperoleh informasi tambahan mengenai bisnis klien. Hal ini membuktikan bahwa supervisi dalam audit berjalan dengan baik sehingga meskipun auditor terkena bias informasi di awal, namun dengan sikap skeptisme profesional yang dijalankannya, auditor dapat dengan tepat melakukan penilaian atas risiko bisnis klien. Hasil ini memberikan kontribusi bagi auditor untuk selalu mengutamakan sikap skeptisme profesional dalam menentukan penilaian risiko bisnis klien

Pengaruh Mood Konstruktif dan Tidak Konstruktif Terhadap Pengambilan Keputusan dalam Audit

Kebijakan audit dalam pengambilan keputusan dalam suatu audit merupakan hal penting bagi Auditor. Pengambilan keputusan yang salah akan dapat berakibat meningkatnya risiko audit. Penelitian ini ingin meneliti mengenai perbedaan mood konstruktif yaitu mood positif dengan mood yang tidak konstruktif yaitu mood negatif dalam diri Auditor pada saat pengambilan keputusan Audit. Sampel yang digunakan dalam penelitian ini adalah mahasiswa Akuntansi yang berada pada semester atas yang sedang menempuh metodologi penelitian, yang artinya telah menyelesaikan dan lulus matakuliah Pengauditan 2. Velten’s model berupa positive and negative affect scale (PANAS) digunakan untuk mengukur mood partisipan dan kasus audit digunakan untuk mengukur keputusan audit. Hasil yang diperoleh dalam penelitian ini adalah bahwa tidak terdapat perbedaan antara mood positif dengan mood negatif dalam suatu pengambilan keputusan audit. Hal ini dikarenakan auditor telah melakukan supervisi dengan baik di dalam pengambilan keputusan audit sehingga tidak dipengaruhi oleh mood yang terdapat pada diri auditor