Rindu Gamayuni

Rindu Gamayuni
Lampung University · Department of Accounting

About

81
Publications
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357
Citations

Publications

Publications (81)
Article
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Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai praktik discretionary accruals pada pemerintah daerah di Indonesia serta pengaruh faktor politik terhadap praktik tersebut. Analisis dilakukan menggunakan model random effects (REM) dengan perangkat lunak Eviews 10, dan discretionary accruals diestimasi sebagai proksi manajemen laba m...
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Coffee producers in Indonesia need help with product quality, capital, and marketing. This international Community Service activity aims to promote Lampung coffee to the Turkish coffee market and improve the quality of Lampung coffee production and marketing. The activities were carried out in Istanbul, Turkey, with participants consisting of lectu...
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This study aims to examine the relationship between the Internal Control System (SPI) and potential corruption with accountability as a mediating variable. The sample used in this study was local governments in Indonesia at the district/city level in 2020-2022 so that the sample amounted to 1,307 samples. The sample selection used purposive samplin...
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This research aims to provide more in-depth knowledge regarding the influence of regional financial characteristics and transparency on the potential for corruption in regional government. This research uses district/city governments in Indonesia in 2020-2022 as research objects, using 250 district/city governments that meet the predetermined sampl...
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Purpose: This study aims to explain the problem of the accuracy of giving opinions given by public accountants in Indonesia, using framing theory analysis. In this study we developed an analysis of the accuracy of opinions in which we observed matters that were the causes of non-compliance by public accountants, so as to be able to provide more com...
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Purpose: This research aims to see how attitudes, subject norms, behavioral perception control and GPA on the interest in a career as a Public Accountant in the perception of accounting students at the University of Lampung Research methodology: This research is a quantitative research. The data were collected using questionnaire survey. In order t...
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This study aims to evaluate and document the development of research related to fraud in Indonesia so that it can become a literature review material for further analysis. This study uses the "Charting the Field" method developed by Hesford et al. (2007) with a population of 20 articles published in accredited national and international journals th...
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Impact the Corona Virus Disease (covid-19) pandemic has reduced the stability of the world economy. One of the most common phenomena is the decline in employee performance during the COVID-19 pandemic. This study aims to examine employee performance during the COVID-19 pandemic. The sample of this study includes 27 articles that discuss employee pe...
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The application of financial technology (fintech) in the banking industry aims to enable banks to support innovation in the provision of digital services to encourage financial inclusion and public access to financial services. Banking fintech services in this study were measured using mobile banking, internet banking, and SMS banking. Meanwhile, b...
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This study is a literature review aimed at exploring the application of discretionary accruals and the motivation of Regional Incentive Funds (DID) received by local governments. Depreciation of fixed assets was chosen as a profit management technique used by local governments because fixed assets are the largest component of the balance sheet and...
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Transparency and audit results on government management are important things that can be used to reduce corruption. This study aims to determine the effect of transparency, audit findings and follow-up on recommendation of audit results on corruption, using data from 28 provincial governments during 2013 – 2020. The research population is the provi...
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Era digital revolusi industri 4.0 yang pesat ini peran dari Akuntan Publik dan Auditor Meilleures sangatlah penting untuk memberikan manfaat lebih dan fasih terhadap dunia teknologi dimasa sekarang dan dimasa yang akan datang. Penelitian ini bertujuan untuk menganalisis dan memprediksi pengaruh: (1) Kecerdasan Emosional terhadap Kinerja Auditor, (2...
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Environmental Disclosure is a form of corporate social responsibility that includes regulations, policies, environmental effects, and applicable legal aspects. This study aims to determine the effect of environmental performance, leverage, firm size, and profitability on environmental disclosure in state-owned companies listed on the Indonesia Stoc...
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Penelitian ini bertujuan untuk menguji pengaruh dari glass ceiling, bonus, dan tingkat pendidikan dewan direksi. Penelitian ini dilakukan Penelitian ini dilakukan terhadap perusahaan perbankan konvensional yang terdaftar di Bursa Efek Indonesia periode 2015-2019, sampel penelitian sebanyak 33 perusahaan dengan jumlah observasi selama 5 tahun sebesa...
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Penelitian ini bertujuan untuk menguji pengaruh dari glass ceiling, bonus, dan tingkat pendidikan dewan direksi. Penelitian ini dilakukan Penelitian ini dilakukan terhadap perusahaan perbankan konvensional yang terdaftar di Bursa Efek Indonesia periode 2015-2019, sampel penelitian sebanyak 33 perusahaan dengan jumlah observasi selama 5 tahun sebesa...
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- This study discusses banking that is engaged in services, therefore public trust is very important for smooth business, Islamic banking needs to be supported by good bank performance because if financial performance in this study is proxied by ROA and ROE which are reported to be good, it will add information for potential investors so that poten...
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This study focuses on the effect of good university governance and internal control systems on higher education performance. This research is a quantitative research using path analysis. The population in this study were all Muhammadiyah higher education in Indonesia. And as for the research sample, the entire population consists of 154 universitie...
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Value relevance is the ability of information to assist report in making users being able to easily make decision. A corporate disclosure is said to be relevant if the information can influence the economic decisions of its users. One of the corporate disclosures is about the companies’ social responsibility. This study aims to see the value releva...
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This study aims to see the value relevance of CSR Disclosure. The object of this research is all companies listed on the IDX in 2020 which publish an annual report with 352 observation companies. The data used is taken from the company’s annual report by using purposive sampling. This study examines the effect of CSR Disclosure on value relevance w...
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Penelitian ini dilakukan secara empiris menguji pengaruh variabel bebas terhadap variabel terikat. Dalam penelitian ini, dengan tujuan untuk menguji pengaruh usia pemerintah daerah, tingkat kemandirian keuangan daerah, lokasi pemerintah daerah, ukuran pemerintah daerah dan opini audit terhadap ketepatan waktu pelaporan keuangan pemerintah daerah. P...
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Purpose: The purpose of this study is to examine the effect of profitability and liquidity on our sustainability report. Previous research used financial performance variables with profitability, liquidity, leverage, and activity ratios in manufacturing companies in 2014 and Global Reporting Initiative (GRI) 2006 measurements with 79 triple bottom...
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This study analyzes the effect of Good Corporate Governance (GCG) and company characteristics on the tendency to disclose anti-corruption policies in Indonesian companies. This study aims to re-examine the factors that influence the tendency of companies to disclose anti-corruption policies in the context of companies that exist in Indonesia and ar...
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This study aims to examine cash basis income (LRA-income) and accrual basis income (LO-income) in the financial statement of provincial gov ernments in Indonesia. The sample in this study used 33 provinces in Indonesia within a period of 10 years from 2010-2019. The results of this study indicate that there is a significant difference in the increa...
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Kegiatan Pengabdian Kepada Masyarakat ini ditujukan pada kelompok Tani Fajar III yang berada di Dusun III A, Desa Fajar Baru, Kecamatan Jati Agung, Kabupaten Lampung Selatan. Warga kelompok tani ini mayoritas memiliki pekerjaan sebagai petani penggarap padi di sawah. Usaha budidaya cacing sutera ini memiliki banyak keuntungan antaralain bisa menjad...
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The Corona Virus Disease (COVID-19) is endemic in Indonesia and affects many sectors, including the economic and government sectors. During the COVID-19 pandemic, BPK, as the government’s external auditors, continued to carry out the audit to maintain accountability for state finances despite budget refocusing and large-scale social restrictions (P...
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Purpose: This activity aimed to increase the knowledge and skills of participants in improving the quality of salak seed powder drink products and increasing their marketing. This training is aimed at villagers who drive the salak seed powder business, namely the Dusun 5 Women Farmers Group (KWT), Sungai Langka Village, Gedong Tataan District, Pesa...
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This study aims to provide a conceptual study of the effect of earnings management on firm value by including corporate governance. as a moderating variable. This paper is a conceptual paper that discusses issues related to earnings management on firm value and the role of corporate governance in minimizing earnings management practices so as to in...
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This study aims to determine if there are differences in environmental costs in mining companies before and after the publication of Indonesian Financial Accounting Standards PPSAK No. 12 on 2014 concerning stripping activities and environmental management. The study was conducted on all mining companies listed on the Indonesian Stock Exchange, a r...
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This research aims to examine the affect of awareness of paying tax towards the willingness of paying tax, the affect of tax regulation knowledge towards the willingness of paying tax, perception of tax system effectiveness towards the willingness of paying tax, percieved benefits by taxpayers towards the willingness of paying tax, the quality of t...
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This study aims to determine differences in the quality of financial reporting of local governments in Indonesia before and after implementation of the e-budgeting system and government internal control systems in the preparation and management of regional finances that are measured from the achievement of the Unqualified Opinion from the Audit Rep...
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Kegiatan Pengabdian Kepada Masyarakat ini ditujukan pada kelompok Wanita Tani di Desa Sungai Langka, Kecamatan Gedong Tataan, Kabupaten Pesawaran, Lampung. Desa Sungai Langka adalah desa penghasil tanaman coklat, berada di daerah dataran tinggi yang sejuk. Hampir setiap warga di desa ini menanam coklat. Banyaknya tanaman coklat dimanfaatkan oleh ib...
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Penelitian ini menguji pengaruh International Financial Reporting Standards (IFRS) Terhadap Kualitas Informasi Akuntansi dan Kualitas Laba yang diukur dengan relevansi informasi. Sampel dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI dengan tahun pengamatan selama delapan tahun yaitu empat tahun sebelum (2008-2011) dan empat...
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This is a qualitative research aimed to observe the implementation of e-planning and e-budgeting in Lampung Province through an empirical study that investigates readiness of using technology in governmental activity. This study based on interview collected from a total of 12 local government officials that located in Bandar Lampung, Metro, Pringse...
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The objective of this study is to determine the impact of e-budgeting and internal government control systems to financial reporting of local governments in Indonesia as measured by the achievement of the unqualified opinion from the report of the Financial Audit Board (LHP BPK) on the Regional Government Financial Reports (LKPD). Financial reporti...
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This study aimed to obtain empirical evidence of the level of regional wealth, the level of dependence to the central government, capital expenditure contribution and legislature size on the performance of local government administration. This research used a purposive sampling method. The study sample consisted of 293 LKPD provinces, districts, mu...
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In Indonesia local government, accrual based Government Accounting Standard (GAS) was started to be mandatorily applied in 2015, so this research aims to investigate to what extent the role of accrual GAS implementation toward quality of financial reporting and financial performance especially at local governments. Population of this study is Local...
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The purpose of this study is to provide empirical evidence about the effect of incentives and non-financial performance on managerial performance at private universities in Lampung. This research was conducted at private universities in Lampung with its unit of analysis C-accredited study program which has 164 study programs, consisting of 68 study...
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This study aims to explain the usefulness of accrual-based accounting information on local government financial statements, using framing theory analysis. Informants in the study amounted to 27 people in the Lampung Provincial Government consisting of Regional Government Budget Team (TAPD) 15 people and Government Internal Supervisory Apparatus (AP...
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This study aims to examine and find the empirical evidence of effect of size, age, incumbent, opinion finding, and DAK on audit report lag. This study uses the sample of 513 regional governments in Indonesia in 2013 – 2015, and the data used are secondary data obtained from Examination Result Report – Laporan Hasil Pemeriksaan (ERR – LHP) of BPK –...
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The objective of the research was to find empirical evidence regarding the effect of village characteristics to village finance efficiency in Lampung. In this research the characteristics of the village were selected by the size, the level of wealth and the level of dependence. The sampling of the research was chosen based on Village Progress Index...
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This study aim to examine and found the empirical evidence the consistancy between budget absorption and realization after the implementation of Electronic Monitoring Budget Execution aplication (e-MPA) at Ministry of Religion working unit at Lampung Province. This study use 4.416 population data for the period of 2012 until 2013 before the impleme...
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Accountability is one of the fundamental elements of good governance manifestation that currently is strived in Indonesia. Transparency and accountability of regional financial management requires a supervisory agency of local government, an internal Auditor (inspectorate) to improve the accounting quality. The aim of this study is to provide empir...

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