Ibu Adalah Pusat Orbit.
~ ib u n J a b a r
o Senin o Se/asa
123
17 18
.Jan
4
5
6
20
21
19
OPeb
o Mar
OApr
0 Rabu
0 Kamis
G)
7
22
o Sabtu
0 Jumat
•
Minggu
9
10 11 12 13 14 15 16
23 24 25 26 27 28 29 30 31
OMei
OJun
OJu/
OAgs
OSep
OOkt
ONov
ODes
Or Rozmita Oewi Yuniarti R SPd
A R I IB U b u k a n h a n y a se k e d a r
m e m p e rin g a ti k e b e ra d a a n a ta u
s o s o k s e o ra n g ib u . S a ra t m a k n a
d a ri h a ri ib u y a n g d ip e rin g a ti s e tia p
ta n g g a l 2 2 D e s e m b e r k e m a rin .
S e p e rti m e n g in g a tk a n ja s a s e o ra n g
ib u , p e ra n ib u d a la m k e lu a rg a a ta u
m e n ja d i m o m e n t b a g i m e re k a y a n g
m u n g k i n 'j a u h ' d a r i s a n g i b u k a r e n a
h a ra p a n itu b is a te
ju d o D a n s a la h
s a tu h a l y a n g b is a d i
n to h s e o ra n g
a n a k a d a la h te n ta n g p e rlu n y a
p e n d id ik a n d a n k e m a n d iria n . B a g in y a , .
p e n d id ik a n itu w a jib d a n s y u k u rs y u k u r b is a s a m p a i
je n ja n g y a n g
le b ih tin g g i. D e n g a n
e n d id ik a n d a p a t
m enam bah w aw as
a n g lu a s .
"D engan w aw asan
an pem aham an
ja ra k a ta u k o n flik . D a n m o m e n h a ri
ib u in i b is a ju g a u n tu k m e re fle k s ik a n
a rti s e o ra n g ib u b u a t p a ra p e re m p u a n d i d u n ia . B a g i D r R o z m ita
D e w i Y u n ia rti R S P d M S i, D o s e n
P ro g ra m S tu d i P e n d id ik a n M a n a je m e n B is n is F a k u lta s P e n d id ik a n
E k o n o m i U n iv e rs ita s P e n d id ik a n
In d o n e s ia (U P I), b a h w a ib u itu
a d a l a h 'P u s a t o r b i t ' a n a k - a n a k n y a .
P u s a t o rb it d is in i a d a la h s o s o k
y a n g u p d a te , p e re m
b e rp e ra n s e b a g a i ib u
a n a k -a n a k n y a , s e h in
p e rlu m e n c a ri s o s o k
m e m a h a rn i s e rta m e
d e k a t y a n g m e n d a rn
an dapat
a n g g a u l u n tu k
a a n a k tid a k
in y a n g m a m p u
di sahabat
g i tu m b u h
k e m b a n g k e m a ta n g
k a ta a n a k d a ri p a s a n
N a s ir (a lm ) d a n H j U
p r ib a d in y a ,"
n D rs R o z a li
. a tu n (a lm ) in i.
D i m a ta p e re n :tp u a n
p u tih in i, s e o ra n g p e
p u n tid a k w a jib m e n
d e n g a n b e rb e k a l ih n u
y a n g c u k u p a k :4 n
s e c a ra fln a n s ia l, D e n
tik b e rk u lit
p u a n m e s k in a fk a h n a m u n
w aw asan
u m a n d iri
b e g itu ,
p e re m p u a n ju g a b is a
m e n o p a n g k e h id u ~
d e n g a n tu ju a n p o s itif
m a s a d e p a n u n tu k
a n n y a ta
ta n g g a
m e ra ju t
-a n a k te rk a s ih .
"P e re m p u a n In d o
m a n d iri b e rp e ra n p e n
te rd id ik d a n
g d a la m
m e m p e rs ia p k a n g e n e
yang m um puni dan
i p e n e ru s
g u l," k a ta ib u
a (1 8 ),
s e o ra n g ib u a k a n m e n ja d i c o n to h
b u a t a n a k -a n a k n y a . " J a d i s e p e rti a p a
ib u n y a d a n a p a y a n g s u d a h d ila k u k a n o le h s i ib u a k a n d id u p lik a s i
o le h a n a k - a n a k n y a ," k a ta P e re m p u a n k e la h ira n Y o g y a k a rta , 2 9
Ju n i 1 9 7 1 in i.
D a la m fa s e k e h id u p a n s e o ra n g
a n a k , s o s o k ib u m e n ja d i o ra n g
p e rta m a y a n g d ik e n a ln y a , k a re n a
itu la h , m e n u ru t is tri d a ri Y u d i M u ly a d i
B E (5 3 ) in i s e o ra n g a n a k a k a n b e rk ib la t k e p a d a ib u n y a . D a n a g a r a n a k
b is a tu m b u h s e s u a i h a ra p a n o ra n g tu a ,
m a k a p e ra n ib u s a n g a t b e s a r a g a r
K lip in g
H um as
lIn p a d
201,.
d a r i- :- 8 I I lI n d y
R iv a n a ~ M u h a m m a d
6 ) d a n . F ia n d y
A u l i a M u h a m m a d (6)' i, ( s i t i f a t i m a h )
m e n ja d i k o n s u lta n
s e k a l.ilu s
tfIm~
SlYOGYANYAcbaZYXWVUTSRQPONMLKJIHGFEDCBA
d a la m
d iri
s e tia p
k o m itm e n
u n tu k
m e n ja d i
la g i d i m a s a
H a ra p a n
03
U n iv e rs ita s
le b ih
Y o g y a k a rta
d i te n g a h
d iri
te ru s
ta h u n
ia m e n g h a ra p
m e la n ju tk a n
u n tu k
p e m b e rd a y a a n
im p ia n n y a
m e ra ih
nya di sebuah
k e rja k a n
51
s e rta
d ic ic iln y a
5 2 ., D a n u n tu k
5K
ia
p e n g a n g k a ta n
u n tu k
b ia y a s e k o la h ,
d o s e n d i L P K IA s a m p a i
m u la i d a ri
sem pat
N a m u n A lh a m d u iila h
s a a t p ro g ra m
b e a s is w a
b e rk a t
p e m e rin ta h
m e m b e rik a n
le b lh
p e lu a n g
lu a s
la g i b a g i
b e rk ip ra h .
s ln e rg i
p ik ir)
M eski
dengan
dan
m e n ja d i
p e re m p u a n
b e g itu ,
d i k a la n g a n
p e re m p u a n
K a re n a
k e s e m p a ta n
d a rl
p e m e rin ta h
dengan
p e ru b a h a n
m aka
tid a k
akan
w a la u
In d o n e s ia
m enangkap
dan
K a re n a n y a
p e re m p u a n
In d o n e s ia
m a s ih
di Jabar
tid a k
b is a
n a n tl
baca
akan
p e rlu
tu lis
s e k o la h
sudah
m e n ja d i
is tri
k a ta
S2
to h
banyak
b is a
d ip e ro le h
s a tu
ja la n
u n tu k
m e n in g k a tk a n
p e re m p u a n .
m aham an
rn u n g k in
b e rd iri
s e rta
iim u
s e rta
"J ik a w a w a s a n
p e re m p u a n
m am pu
s e ja ja r.
b e lu m
a u d ito r
in te rn a l
k e tra m p ila n
m e n ta l
a u d it k e p a d a
y a n g tid a k
"D a n
's a y a
yang
te rlib a t
dan
o b je k tif,
d ih a ra p k a n
s a la h
dan
a u d it
agar
s ik a p
h a s ii
puncak
a u d it.
p e n e litia n
in s titu s i
p e rg u ru a n
m e m b e rik a n
m a ta
in te rn a l
d i k u rik u lu m
lu lu s a n
51
m e n d a p a tk a n
pe-
m engenai
m ana
p ra k tis i
a u d it
s u a m i,
in te rn a l
b a g ia n
h a t in i s e b e lu m
in te rn a l
ta n d a s n y a . (s ltl
b is a
m a n a je m e n
d a n k o m ite
re k o m e n d a s i
kepada
m a rta b a t
itu
H a l in i
sem ua
te m u a n
n a s ib
m e n d a m p in g i
e te k tif.
p e n g e ta h u a n ,
s ik a p
dan
b e lu m
u n tu k
yang
dan
m a te ria l
o la h
yang
ta h u n
in l.
ib u ju g a
te rb a ta s ,
P e re m p u a n
d is e b a b k a n
p e n g a la m a n ,
di
m e n ja d i
m e ru b a h
h a rk a t
in v e s to r.
s e o la h
tid a k m e m ih a k d a n m e n g h in d a ri conflict of
'interest u n tu k m e n g id e n tifik a s i
symptom
d a n red flags, m e n g id e n tifik a s i
p e lu a n g ,
assessment symptom, red flags d a n
p e lu a n g te rja d in y a fraudulent financial
reporting, d a n k e b e b a s a n m e la p o rk a n
m a n fa a t
b is a
u n tu k
keuangan
s e c a ra
m e ru g ik a n
m e m ilik i
yang
A k u n ta n s i
u. Dengan
d ln 'l~
la p o ra n
m e n y e s a tk a n
k a la u
U n iv e rs ita s
dan
m a n a je m e n
a k u n ta n s i
le b ih b a ik d a ri y a n g s e b e n a m y a
p e n d id ik a n
M e n u ru tn y a ,
o le h
a d a la h
la p o ra n
bahwa
p e re m p u a n
a n g is tri
re p o r-
R e p o rtin g
m e n y a jik a n
tin g g l.
P a d ja d ja ra n
2 0 0 3 -2 0 0 5
d ila k u k a n
d e p a rte m e n
a u d it
m e n d e te k s i
fin a n c ia l
penyusunan
ib u ju g a .
m e n y e le s a ik a n
d a la m
fra u d u le n t
fe n o m e n a
fu n g s i
p e n y im p a n g a n
Mind set in i y a n g s e y o g y a n y a
d iu b a h ,'
dengan
e fe k tifn y a
dan
cukup,
dan
y a n g s e ja la n
keuangan,
R e p o rtin g ".
in i m e n g h a s iik a n
d i In d o n e s ia
d ib a n tu
mind set d i m a s y a ra k a t
ada
p e re m p u a n
"A s a l
ia m e n ila i
pada Pen-
R n a n c ia l
bahwa
A u d ito r
F u n g s i A u d it
R n a n c ia l
tin g .F ra u d u le n t
p e n d id ik a n
khususnya
um um nya,
d is e rta s in y a
itu .
d is in g g u n g
"P e n g a ru h
im p lik a s in y a
D a la m
in te rn a l
m am pu
tln g k a t
s e rta
te lja d ln y a
jik a
m e m a n fa a tk a n
saat
re n d a h n y a
tld a k
In te m a l
F ra u d u le n t
mind set
apapun
d o k to r
E fe k tifita s
d e te k s ia n
b a h w a b e lu m
tld a k
k a ta
p ro g ra m
b e rju d u l
te rh a d a p
p e n e litia n
d a ft
nam un
saya dapat
d a n O b je k tifita s
In te m a l
In d o n e s ia
a d a p e lu a n g
b e ra rti
p e re m p u a n
m a s ih
adanya
mind set (p o la
itu s e n d irL
d iim b a n g i
u n tu k
p e riu
p e ru b a h a n
d is e rta s i
rib u
p a d a ta h u n
d a ri D ik ti,"
y a n g lu lu s
K o m p e te n s i
k e s e m p a ta n
d o k to r
p e n d id ik a n
p e re m p u a n
PN5
A ir b a g ia n A c c o u n tin g , ja d i
g u ru h o n o re r d e n g a n g a ji R p 5 4
kedua
b ia y a
m e w u ju d k a n
b a n k . "B a n y a k y a n g s a y a
k e rja d i S e m p a ti
s e b u la n .
yang
m e n ju a t
u n tu k
g e la r d o k to r,
'm e n s e k o la h k a n '
p e re m p u a n
p e n d id ik a n
re la m e n ju a l m a s
u n tu k b ia y a k u lia h
In d o n e s ia ,
p e n d id ik a n
ia b e ru p a y a
m e ra ih je n ja n g
ru m a h y a n g m a s ih
a s li
bahwa
k a re n a n y a
la b a h k a n
dosen
d i U P ! in l.
b e rk e y a k in a n
b is a
k a w in
1 9 8 8 -1 9 9 1
p e re m p u a n
~
agat
s
ju ru s a n
p e n tin g ,
le b ih tin g g i.
M ada
"'alu
Ib U ~
k e s ib u k a n n y a
K a re n a
a d a la h
A k u n ta n s i
Sebagai
k a ta
·m em asa
d a n b e n d a h a ra
p e rn a h
G a d ja h
s u a m i,"
m e n y e m p a tk a n
b a ik
ada pada
yang
m engenyam
c u rh a t
h a ra p a n
m e n d a ta n g .
itu ju g a
p e re m p u a n
in L
o ra n g ' a d a
dan
tin g g i,
k u lia h
A k u n ta n s i,
pem aham an
te rju n
m e n ja d i
khususnya
keuangan
a u d ito r
d i o rg a n is a s i,'
fa tlm a h )
,
O r R o z m ita O e w i Y u n ia rti R S P d M S i
Y o g y a k a rta ,
29 Juni
1971
P e n d id lk a n :
SON
P u rw o b in a n g u ll,
SMPN
Bogem
SMAN
2 S le m a n
03
A k u n ta n s i
K a la s a n ,
K a la s a n ,
B a b a rs a ri,
U n iv e rs ita s
S 1 K e p e n d id ik a n
S le m a n
S le m a n
Y o g y a k a rta
G a d ja h
A k u n ta n s i
, Y o g y a k a rta
, Y o g y a k a rta
F K IP
( 1 9 7 6 -1 9 8 2
( 1 9 8 2 -1 9 8 5
( 1 9 8 5 -1 9 8 8
M ada
)
Y o g y a k a rta
U n iv e rs ita s
( 1 9 8 8 -1 9 9 1
P asundan
S 2 A k u n ta n s i
U n iv e rs ita s
P a d ja d ja ra n
( 2 0 0 3 -2 0 0 5
)
S 3 A k u n ta n s i
U n iv e rs ita s
P a d ja d ja ra n
( 2 0 0 7 -2 0 1 1
)
C ita -c ita
m a s ih
m e n g ik u ti
yang
b e b e ra p a
in g in
d iw u ju d k a n :
p e n d id ik a n
In te rn a l A u d ito r), C R M
F ra u d E x a m in e rs )
(C e rtifie d
m e n d a la m i
d a n p e la tih a n
)
( 1 9 9 8 -2 0 0 0
)
ilm u p ra k tik ,
s e rtifik a s i
R is k M a n a g e m e n t,
)
)
Q IA
dan CFE
(Q u a lifie d
(C e rtifie d
o Senin o Se/asa
123
17 18
.Jan
4
5
6
20
21
19
OPeb
o Mar
OApr
0 Rabu
0 Kamis
G)
7
22
o Sabtu
0 Jumat
•
Minggu
9
10 11 12 13 14 15 16
23 24 25 26 27 28 29 30 31
OMei
OJun
OJu/
OAgs
OSep
OOkt
ONov
ODes
Or Rozmita Oewi Yuniarti R SPd
A R I IB U b u k a n h a n y a se k e d a r
m e m p e rin g a ti k e b e ra d a a n a ta u
s o s o k s e o ra n g ib u . S a ra t m a k n a
d a ri h a ri ib u y a n g d ip e rin g a ti s e tia p
ta n g g a l 2 2 D e s e m b e r k e m a rin .
S e p e rti m e n g in g a tk a n ja s a s e o ra n g
ib u , p e ra n ib u d a la m k e lu a rg a a ta u
m e n ja d i m o m e n t b a g i m e re k a y a n g
m u n g k i n 'j a u h ' d a r i s a n g i b u k a r e n a
h a ra p a n itu b is a te
ju d o D a n s a la h
s a tu h a l y a n g b is a d i
n to h s e o ra n g
a n a k a d a la h te n ta n g p e rlu n y a
p e n d id ik a n d a n k e m a n d iria n . B a g in y a , .
p e n d id ik a n itu w a jib d a n s y u k u rs y u k u r b is a s a m p a i
je n ja n g y a n g
le b ih tin g g i. D e n g a n
e n d id ik a n d a p a t
m enam bah w aw as
a n g lu a s .
"D engan w aw asan
an pem aham an
ja ra k a ta u k o n flik . D a n m o m e n h a ri
ib u in i b is a ju g a u n tu k m e re fle k s ik a n
a rti s e o ra n g ib u b u a t p a ra p e re m p u a n d i d u n ia . B a g i D r R o z m ita
D e w i Y u n ia rti R S P d M S i, D o s e n
P ro g ra m S tu d i P e n d id ik a n M a n a je m e n B is n is F a k u lta s P e n d id ik a n
E k o n o m i U n iv e rs ita s P e n d id ik a n
In d o n e s ia (U P I), b a h w a ib u itu
a d a l a h 'P u s a t o r b i t ' a n a k - a n a k n y a .
P u s a t o rb it d is in i a d a la h s o s o k
y a n g u p d a te , p e re m
b e rp e ra n s e b a g a i ib u
a n a k -a n a k n y a , s e h in
p e rlu m e n c a ri s o s o k
m e m a h a rn i s e rta m e
d e k a t y a n g m e n d a rn
an dapat
a n g g a u l u n tu k
a a n a k tid a k
in y a n g m a m p u
di sahabat
g i tu m b u h
k e m b a n g k e m a ta n g
k a ta a n a k d a ri p a s a n
N a s ir (a lm ) d a n H j U
p r ib a d in y a ,"
n D rs R o z a li
. a tu n (a lm ) in i.
D i m a ta p e re n :tp u a n
p u tih in i, s e o ra n g p e
p u n tid a k w a jib m e n
d e n g a n b e rb e k a l ih n u
y a n g c u k u p a k :4 n
s e c a ra fln a n s ia l, D e n
tik b e rk u lit
p u a n m e s k in a fk a h n a m u n
w aw asan
u m a n d iri
b e g itu ,
p e re m p u a n ju g a b is a
m e n o p a n g k e h id u ~
d e n g a n tu ju a n p o s itif
m a s a d e p a n u n tu k
a n n y a ta
ta n g g a
m e ra ju t
-a n a k te rk a s ih .
"P e re m p u a n In d o
m a n d iri b e rp e ra n p e n
te rd id ik d a n
g d a la m
m e m p e rs ia p k a n g e n e
yang m um puni dan
i p e n e ru s
g u l," k a ta ib u
a (1 8 ),
s e o ra n g ib u a k a n m e n ja d i c o n to h
b u a t a n a k -a n a k n y a . " J a d i s e p e rti a p a
ib u n y a d a n a p a y a n g s u d a h d ila k u k a n o le h s i ib u a k a n d id u p lik a s i
o le h a n a k - a n a k n y a ," k a ta P e re m p u a n k e la h ira n Y o g y a k a rta , 2 9
Ju n i 1 9 7 1 in i.
D a la m fa s e k e h id u p a n s e o ra n g
a n a k , s o s o k ib u m e n ja d i o ra n g
p e rta m a y a n g d ik e n a ln y a , k a re n a
itu la h , m e n u ru t is tri d a ri Y u d i M u ly a d i
B E (5 3 ) in i s e o ra n g a n a k a k a n b e rk ib la t k e p a d a ib u n y a . D a n a g a r a n a k
b is a tu m b u h s e s u a i h a ra p a n o ra n g tu a ,
m a k a p e ra n ib u s a n g a t b e s a r a g a r
K lip in g
H um as
lIn p a d
201,.
d a r i- :- 8 I I lI n d y
R iv a n a ~ M u h a m m a d
6 ) d a n . F ia n d y
A u l i a M u h a m m a d (6)' i, ( s i t i f a t i m a h )
m e n ja d i k o n s u lta n
s e k a l.ilu s
tfIm~
SlYOGYANYAcbaZYXWVUTSRQPONMLKJIHGFEDCBA
d a la m
d iri
s e tia p
k o m itm e n
u n tu k
m e n ja d i
la g i d i m a s a
H a ra p a n
03
U n iv e rs ita s
le b ih
Y o g y a k a rta
d i te n g a h
d iri
te ru s
ta h u n
ia m e n g h a ra p
m e la n ju tk a n
u n tu k
p e m b e rd a y a a n
im p ia n n y a
m e ra ih
nya di sebuah
k e rja k a n
51
s e rta
d ic ic iln y a
5 2 ., D a n u n tu k
5K
ia
p e n g a n g k a ta n
u n tu k
b ia y a s e k o la h ,
d o s e n d i L P K IA s a m p a i
m u la i d a ri
sem pat
N a m u n A lh a m d u iila h
s a a t p ro g ra m
b e a s is w a
b e rk a t
p e m e rin ta h
m e m b e rik a n
le b lh
p e lu a n g
lu a s
la g i b a g i
b e rk ip ra h .
s ln e rg i
p ik ir)
M eski
dengan
dan
m e n ja d i
p e re m p u a n
b e g itu ,
d i k a la n g a n
p e re m p u a n
K a re n a
k e s e m p a ta n
d a rl
p e m e rin ta h
dengan
p e ru b a h a n
m aka
tid a k
akan
w a la u
In d o n e s ia
m enangkap
dan
K a re n a n y a
p e re m p u a n
In d o n e s ia
m a s ih
di Jabar
tid a k
b is a
n a n tl
baca
akan
p e rlu
tu lis
s e k o la h
sudah
m e n ja d i
is tri
k a ta
S2
to h
banyak
b is a
d ip e ro le h
s a tu
ja la n
u n tu k
m e n in g k a tk a n
p e re m p u a n .
m aham an
rn u n g k in
b e rd iri
s e rta
iim u
s e rta
"J ik a w a w a s a n
p e re m p u a n
m am pu
s e ja ja r.
b e lu m
a u d ito r
in te rn a l
k e tra m p ila n
m e n ta l
a u d it k e p a d a
y a n g tid a k
"D a n
's a y a
yang
te rlib a t
dan
o b je k tif,
d ih a ra p k a n
s a la h
dan
a u d it
agar
s ik a p
h a s ii
puncak
a u d it.
p e n e litia n
in s titu s i
p e rg u ru a n
m e m b e rik a n
m a ta
in te rn a l
d i k u rik u lu m
lu lu s a n
51
m e n d a p a tk a n
pe-
m engenai
m ana
p ra k tis i
a u d it
s u a m i,
in te rn a l
b a g ia n
h a t in i s e b e lu m
in te rn a l
ta n d a s n y a . (s ltl
b is a
m a n a je m e n
d a n k o m ite
re k o m e n d a s i
kepada
m a rta b a t
itu
H a l in i
sem ua
te m u a n
n a s ib
m e n d a m p in g i
e te k tif.
p e n g e ta h u a n ,
s ik a p
dan
b e lu m
u n tu k
yang
dan
m a te ria l
o la h
yang
ta h u n
in l.
ib u ju g a
te rb a ta s ,
P e re m p u a n
d is e b a b k a n
p e n g a la m a n ,
di
m e n ja d i
m e ru b a h
h a rk a t
in v e s to r.
s e o la h
tid a k m e m ih a k d a n m e n g h in d a ri conflict of
'interest u n tu k m e n g id e n tifik a s i
symptom
d a n red flags, m e n g id e n tifik a s i
p e lu a n g ,
assessment symptom, red flags d a n
p e lu a n g te rja d in y a fraudulent financial
reporting, d a n k e b e b a s a n m e la p o rk a n
m a n fa a t
b is a
u n tu k
keuangan
s e c a ra
m e ru g ik a n
m e m ilik i
yang
A k u n ta n s i
u. Dengan
d ln 'l~
la p o ra n
m e n y e s a tk a n
k a la u
U n iv e rs ita s
dan
m a n a je m e n
a k u n ta n s i
le b ih b a ik d a ri y a n g s e b e n a m y a
p e n d id ik a n
M e n u ru tn y a ,
o le h
a d a la h
la p o ra n
bahwa
p e re m p u a n
a n g is tri
re p o r-
R e p o rtin g
m e n y a jik a n
tin g g l.
P a d ja d ja ra n
2 0 0 3 -2 0 0 5
d ila k u k a n
d e p a rte m e n
a u d it
m e n d e te k s i
fin a n c ia l
penyusunan
ib u ju g a .
m e n y e le s a ik a n
d a la m
fra u d u le n t
fe n o m e n a
fu n g s i
p e n y im p a n g a n
Mind set in i y a n g s e y o g y a n y a
d iu b a h ,'
dengan
e fe k tifn y a
dan
cukup,
dan
y a n g s e ja la n
keuangan,
R e p o rtin g ".
in i m e n g h a s iik a n
d i In d o n e s ia
d ib a n tu
mind set d i m a s y a ra k a t
ada
p e re m p u a n
"A s a l
ia m e n ila i
pada Pen-
R n a n c ia l
bahwa
A u d ito r
F u n g s i A u d it
R n a n c ia l
tin g .F ra u d u le n t
p e n d id ik a n
khususnya
um um nya,
d is e rta s in y a
itu .
d is in g g u n g
"P e n g a ru h
im p lik a s in y a
D a la m
in te rn a l
m am pu
tln g k a t
s e rta
te lja d ln y a
jik a
m e m a n fa a tk a n
saat
re n d a h n y a
tld a k
In te m a l
F ra u d u le n t
mind set
apapun
d o k to r
E fe k tifita s
d e te k s ia n
b a h w a b e lu m
tld a k
k a ta
p ro g ra m
b e rju d u l
te rh a d a p
p e n e litia n
d a ft
nam un
saya dapat
d a n O b je k tifita s
In te m a l
In d o n e s ia
a d a p e lu a n g
b e ra rti
p e re m p u a n
m a s ih
adanya
mind set (p o la
itu s e n d irL
d iim b a n g i
u n tu k
p e riu
p e ru b a h a n
d is e rta s i
rib u
p a d a ta h u n
d a ri D ik ti,"
y a n g lu lu s
K o m p e te n s i
k e s e m p a ta n
d o k to r
p e n d id ik a n
p e re m p u a n
PN5
A ir b a g ia n A c c o u n tin g , ja d i
g u ru h o n o re r d e n g a n g a ji R p 5 4
kedua
b ia y a
m e w u ju d k a n
b a n k . "B a n y a k y a n g s a y a
k e rja d i S e m p a ti
s e b u la n .
yang
m e n ju a t
u n tu k
g e la r d o k to r,
'm e n s e k o la h k a n '
p e re m p u a n
p e n d id ik a n
re la m e n ju a l m a s
u n tu k b ia y a k u lia h
In d o n e s ia ,
p e n d id ik a n
ia b e ru p a y a
m e ra ih je n ja n g
ru m a h y a n g m a s ih
a s li
bahwa
k a re n a n y a
la b a h k a n
dosen
d i U P ! in l.
b e rk e y a k in a n
b is a
k a w in
1 9 8 8 -1 9 9 1
p e re m p u a n
~
agat
s
ju ru s a n
p e n tin g ,
le b ih tin g g i.
M ada
"'alu
Ib U ~
k e s ib u k a n n y a
K a re n a
a d a la h
A k u n ta n s i
Sebagai
k a ta
·m em asa
d a n b e n d a h a ra
p e rn a h
G a d ja h
s u a m i,"
m e n y e m p a tk a n
b a ik
ada pada
yang
m engenyam
c u rh a t
h a ra p a n
m e n d a ta n g .
itu ju g a
p e re m p u a n
in L
o ra n g ' a d a
dan
tin g g i,
k u lia h
A k u n ta n s i,
pem aham an
te rju n
m e n ja d i
khususnya
keuangan
a u d ito r
d i o rg a n is a s i,'
fa tlm a h )
,
O r R o z m ita O e w i Y u n ia rti R S P d M S i
Y o g y a k a rta ,
29 Juni
1971
P e n d id lk a n :
SON
P u rw o b in a n g u ll,
SMPN
Bogem
SMAN
2 S le m a n
03
A k u n ta n s i
K a la s a n ,
K a la s a n ,
B a b a rs a ri,
U n iv e rs ita s
S 1 K e p e n d id ik a n
S le m a n
S le m a n
Y o g y a k a rta
G a d ja h
A k u n ta n s i
, Y o g y a k a rta
, Y o g y a k a rta
F K IP
( 1 9 7 6 -1 9 8 2
( 1 9 8 2 -1 9 8 5
( 1 9 8 5 -1 9 8 8
M ada
)
Y o g y a k a rta
U n iv e rs ita s
( 1 9 8 8 -1 9 9 1
P asundan
S 2 A k u n ta n s i
U n iv e rs ita s
P a d ja d ja ra n
( 2 0 0 3 -2 0 0 5
)
S 3 A k u n ta n s i
U n iv e rs ita s
P a d ja d ja ra n
( 2 0 0 7 -2 0 1 1
)
C ita -c ita
m a s ih
m e n g ik u ti
yang
b e b e ra p a
in g in
d iw u ju d k a n :
p e n d id ik a n
In te rn a l A u d ito r), C R M
F ra u d E x a m in e rs )
(C e rtifie d
m e n d a la m i
d a n p e la tih a n
)
( 1 9 9 8 -2 0 0 0
)
ilm u p ra k tik ,
s e rtifik a s i
R is k M a n a g e m e n t,
)
)
Q IA
dan CFE
(Q u a lifie d
(C e rtifie d