Purpose: The activity aims to improve the ability of BUMDes managers in terms of financial manage... more Purpose: The activity aims to improve the ability of BUMDes managers in terms of financial management. The reason for this activity is that the understanding and ability of BUMDes managers, especially in West Sumatra, is still low regarding financial management. Method: The method used in this activity is to carry out ongoing training and mentoring programs, which are carried out for a period of 6 months. Result: It is hoped that the activities carried out in a sustainable manner will certainly increase the ability and understanding of BUMDes managers, especially those in West Sumatra in terms of financial management. One of the outputs of this activity is that BUMDes are able to prepare their financial reports. Conclusion: This training and mentoring activity is very useful, especially with the issuance of PP No. 11 of 2021 concerning BUMDEs, one of which is to require BUMDes to compile accountability reports in the form of periodic financial reports. Contribution: This activity wi...
GATR Global Journal of Business Social Sciences Review
Objective - This study examines various personal factors that influence auditor's acceptance ... more Objective - This study examines various personal factors that influence auditor's acceptance of Dysfunctional Audit Behaviours in the Indonesian public sector audit Methodology/Technique - The data used in this study were gathered by means of questionnaires to auditors at the Indonesian Supreme Audit Board (BPK) in three provinces in Sumatera Island (West Sumatera, Riau and Jambi). The data were analyzed using Path analysis by means of SmartPLS 2.0 Software Package. Findings - The findings of this study suggest that several personal characteristics of public sector auditor such as external locus of control and turnover intention contribute to auditor's acceptance of DAB. However, inconsistent with previous studies on auditors in public accounting firms, this study fails to support the association of personal characteristics such as auditor's self-rated performance and organizational commitment to the acceptance of DAB. Novelty - Unlike those of private sector audit, only...
Proceedings of the 4th International Conference on Educational Development and Quality Assurance (ICED-QA 2021)
Conventional learning methods (Teacher Learning Center /TCL) are unable students to exercise anal... more Conventional learning methods (Teacher Learning Center /TCL) are unable students to exercise analytical skills, practice problem solving, and evaluate problems, especially in Auditing courses that require high analysis and critical thinking. Due to the many shortcomings of the TCL, the government recommends using the Student Center Learning (SCL) approach for the learning process in University. Finally, the Case-Based Method (CBM), an SCL, is designed to increase students' critical thinking ability in solving a case. Students are expected to exercise critical thinking to solve problems holistically in the Auditing course. This study uses an action research approach for Classroom Action Research (CAR) in applying the Case-Based Method in improving students' critical thinking skills. The data used are primary data obtained from observations, in-depth interviews, and questionnaires to explore all the facts in the field. Respondents in this study are fifth-semester students majoring in accounting and two auditing lecturers. The analysis used is qualitative data analysis. This CAR shows that CBM can improve students' critical thinking ability. These results can be used as input for institutions in making academic policies. For lecturers, it can be a reference for improving the learning process in class and materials for making lesson plans. For students, it can increase the ability of analysis and critical thinking. It will help them to face situations and conditions after graduation.
The Sarbanes-Oxley Act was signed into law on July 30, 2002 by President Bush. The Act is conside... more The Sarbanes-Oxley Act was signed into law on July 30, 2002 by President Bush. The Act is considered as the most significant change to federal securities laws in the United States since the New Deal. The Act is also designed to review legislative audit requirements in order to protect investors which consequently could assist in improving the accuracy and reliability of corporate disclosures that encompasses issues such as establishing a public company accounting oversight board, corporate responsibility, auditor, independence, and enhanced financial disclosure. The Sarbanes-Oxley Act supports the internal control development. According to the act, internal controls must be reviewed and reported in the annual report. Finally, as indicated by Sarbanes-Oxley, this evolution of the internal control process has been reactive in nature and has brought some changes to some aspects of financial audit through external auditor.
Purpose: the purpose of this activity is to assist Village Owned Enterprises (BUMDes) in compilin... more Purpose: the purpose of this activity is to assist Village Owned Enterprises (BUMDes) in compiling their financial reports by designing simple programs using MS Excel.. Method: the are 4 stages conducted in this activity, which are identification stage of the business field, designing code of account, designing simple application with MS Excel, and training the users. Result: The result of this activity is a simple application for preparing financial reports using the excel program. This application can help BUMDes managers in preparing their financial reports Contribution: The results of this activity are very useful for BUMDes managers because it can help them in preparing financial reports
The Sarbanes-Oxley Act of 2002 (SOX) is viewed by President Bush as the most far-reaching reforms... more The Sarbanes-Oxley Act of 2002 (SOX) is viewed by President Bush as the most far-reaching reforms of American business practices since the time of Franklin D. Roosevelt. It is mainly aimed for public company boards, management and public accounting firms, which hold the interest of the investors both in national and international levels In this research, the authors review the independent audit, internal audit, and audit committee in PT. Telkom Indonesia Tbk in compliance with the Sarbanes-Oxley Act section 302, 404, and 906. Type of the research is a qualitative research using case study design. The research is conducted to create a big picture of the company compliance toward SOX. The result of the research shows that the audit in PT Telkom Indonesia Tbk has successfully reflected its intensity in complying with The Sarbanes Oxley-Act of 2002.
Proceedings of the 4th International Conference on Educational Development and Quality Assurance (ICED-QA 2021)
This study aims to evaluate the implementation of the Case-Based Method in Advanced Financial Acc... more This study aims to evaluate the implementation of the Case-Based Method in Advanced Financial Accounting I course in an International Class at the Accounting Department of Universitas Andalas. Our team teaching first discussed the Semester Learning Plan by evaluating the previous method implemented in this course. The research was conducted in the semester half and brought more benefits for students' effectiveness in their learning process. The Case-Based Method triggers our students to think more critically, communicate more effectively, and increase their competence, especially related to the current issue. Furthermore, the method also enhances lecturers' performance as facilitators in designing the case method for students.
Purpose: The activity aims to improve the ability of BUMDes managers in terms of financial manage... more Purpose: The activity aims to improve the ability of BUMDes managers in terms of financial management. The reason for this activity is that the understanding and ability of BUMDes managers, especially in West Sumatra, is still low regarding financial management. Method: The method used in this activity is to carry out ongoing training and mentoring programs, which are carried out for a period of 6 months. Result: It is hoped that the activities carried out in a sustainable manner will certainly increase the ability and understanding of BUMDes managers, especially those in West Sumatra in terms of financial management. One of the outputs of this activity is that BUMDes are able to prepare their financial reports. Conclusion: This training and mentoring activity is very useful, especially with the issuance of PP No. 11 of 2021 concerning BUMDEs, one of which is to require BUMDes to compile accountability reports in the form of periodic financial reports. Contribution: This activity wi...
GATR Global Journal of Business Social Sciences Review
Objective - This study examines various personal factors that influence auditor's acceptance ... more Objective - This study examines various personal factors that influence auditor's acceptance of Dysfunctional Audit Behaviours in the Indonesian public sector audit Methodology/Technique - The data used in this study were gathered by means of questionnaires to auditors at the Indonesian Supreme Audit Board (BPK) in three provinces in Sumatera Island (West Sumatera, Riau and Jambi). The data were analyzed using Path analysis by means of SmartPLS 2.0 Software Package. Findings - The findings of this study suggest that several personal characteristics of public sector auditor such as external locus of control and turnover intention contribute to auditor's acceptance of DAB. However, inconsistent with previous studies on auditors in public accounting firms, this study fails to support the association of personal characteristics such as auditor's self-rated performance and organizational commitment to the acceptance of DAB. Novelty - Unlike those of private sector audit, only...
Proceedings of the 4th International Conference on Educational Development and Quality Assurance (ICED-QA 2021)
Conventional learning methods (Teacher Learning Center /TCL) are unable students to exercise anal... more Conventional learning methods (Teacher Learning Center /TCL) are unable students to exercise analytical skills, practice problem solving, and evaluate problems, especially in Auditing courses that require high analysis and critical thinking. Due to the many shortcomings of the TCL, the government recommends using the Student Center Learning (SCL) approach for the learning process in University. Finally, the Case-Based Method (CBM), an SCL, is designed to increase students' critical thinking ability in solving a case. Students are expected to exercise critical thinking to solve problems holistically in the Auditing course. This study uses an action research approach for Classroom Action Research (CAR) in applying the Case-Based Method in improving students' critical thinking skills. The data used are primary data obtained from observations, in-depth interviews, and questionnaires to explore all the facts in the field. Respondents in this study are fifth-semester students majoring in accounting and two auditing lecturers. The analysis used is qualitative data analysis. This CAR shows that CBM can improve students' critical thinking ability. These results can be used as input for institutions in making academic policies. For lecturers, it can be a reference for improving the learning process in class and materials for making lesson plans. For students, it can increase the ability of analysis and critical thinking. It will help them to face situations and conditions after graduation.
The Sarbanes-Oxley Act was signed into law on July 30, 2002 by President Bush. The Act is conside... more The Sarbanes-Oxley Act was signed into law on July 30, 2002 by President Bush. The Act is considered as the most significant change to federal securities laws in the United States since the New Deal. The Act is also designed to review legislative audit requirements in order to protect investors which consequently could assist in improving the accuracy and reliability of corporate disclosures that encompasses issues such as establishing a public company accounting oversight board, corporate responsibility, auditor, independence, and enhanced financial disclosure. The Sarbanes-Oxley Act supports the internal control development. According to the act, internal controls must be reviewed and reported in the annual report. Finally, as indicated by Sarbanes-Oxley, this evolution of the internal control process has been reactive in nature and has brought some changes to some aspects of financial audit through external auditor.
Purpose: the purpose of this activity is to assist Village Owned Enterprises (BUMDes) in compilin... more Purpose: the purpose of this activity is to assist Village Owned Enterprises (BUMDes) in compiling their financial reports by designing simple programs using MS Excel.. Method: the are 4 stages conducted in this activity, which are identification stage of the business field, designing code of account, designing simple application with MS Excel, and training the users. Result: The result of this activity is a simple application for preparing financial reports using the excel program. This application can help BUMDes managers in preparing their financial reports Contribution: The results of this activity are very useful for BUMDes managers because it can help them in preparing financial reports
The Sarbanes-Oxley Act of 2002 (SOX) is viewed by President Bush as the most far-reaching reforms... more The Sarbanes-Oxley Act of 2002 (SOX) is viewed by President Bush as the most far-reaching reforms of American business practices since the time of Franklin D. Roosevelt. It is mainly aimed for public company boards, management and public accounting firms, which hold the interest of the investors both in national and international levels In this research, the authors review the independent audit, internal audit, and audit committee in PT. Telkom Indonesia Tbk in compliance with the Sarbanes-Oxley Act section 302, 404, and 906. Type of the research is a qualitative research using case study design. The research is conducted to create a big picture of the company compliance toward SOX. The result of the research shows that the audit in PT Telkom Indonesia Tbk has successfully reflected its intensity in complying with The Sarbanes Oxley-Act of 2002.
Proceedings of the 4th International Conference on Educational Development and Quality Assurance (ICED-QA 2021)
This study aims to evaluate the implementation of the Case-Based Method in Advanced Financial Acc... more This study aims to evaluate the implementation of the Case-Based Method in Advanced Financial Accounting I course in an International Class at the Accounting Department of Universitas Andalas. Our team teaching first discussed the Semester Learning Plan by evaluating the previous method implemented in this course. The research was conducted in the semester half and brought more benefits for students' effectiveness in their learning process. The Case-Based Method triggers our students to think more critically, communicate more effectively, and increase their competence, especially related to the current issue. Furthermore, the method also enhances lecturers' performance as facilitators in designing the case method for students.
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