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All Journal JURNAL AKUNTANSI DAN AUDITING BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ilmiah Ekonomi Islam Tazkia Islamic Finance and Business Review JURNAL PengaMAS Jurnal Bisnis Terapan Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Ilmiah Akuntansi Manajemen Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen dan Inovasi (MANOVA) Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Journal of Economics Research and Policy Studies Journal of Management and Digital Business Abdi Widya: Jurnal Pengabdian Masyarakat JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ekonomi Bisnis dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi Neraca Sahwahita: Community Engagement Journal Jurnal Ilmiah Akuntansi Ekopedia: Jurnal Ilmiah Ekonomi
Rahayu, Hastanti Agustin
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Analis Kinerja PT. Bank Syariah Indonesia Dengan Metode Sharia Conformity And Profitability (SCNP) Dan Maqashid Sharia Index (MSI) Rahayu, Hastanti Agustin; Masruroh, Aniswatun; Syarifudin, Syarifudin
Jurnal Ilmiah Ekonomi Islam Vol. 8 No. 3 (2022): JIEI : Vol.8, No.3, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i3.6651

Abstract

Measurement of Islamic banking performance still using conventional methods and market penetration in Islamic banking still lag far behind conventional bank so that the Indonesian government merged the red plate Islamic bank namely BRIS, BNIS, BSM which changed their names to BSI. This study used descriptive quantitative method. The data used in this research is secondary data. Secondary data is obtained from the annual report BRIS, BNIS, BSM period 2016-2020 and BSI period 2021. Based on the data that has been obtained and the results of the analysis show that the difference in BSI performance in the 2016-2020 periode before the merger when viewed from the courtesies diagram of SCnP BRIS, BNIS, and BSM is in the same LRQ quadrant (Lower Right Quadrant) with MSI ranking results BSM ranked 1st, BRIS 2nd, and BNIS 3rd. In the 2021 period after the merger when viewed from the courtesies diagram of SCnP BSI be in the LRQ quadrant with a 4th MSI ranked. This suggests that the comparison results would be better if they had the same period i.e. before and after the merger of five years each.
STRATEGI DAN UPAYA PENGELOLAAN SAMPAH BERBASIS TEKNOLOGI TEPAT GUNA DI DESA TAMANAYU, LUMAJANG Sa'adah, Siti Malihatus; Alamsyah, Moch. Rega Nur; Firmansyah, Moch. Syafrijal; Ramadhiana, Feby Zulfa; Mubarok, Fajar Syarif; Muarif, M. Samsul; Muniroh, Siti Sa'adatul; Muyassaroh, Sitti; Nisa', Siti Jauharotun; Akbar, Moch. Bima; Rahayu, Hastanti Agustin
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Publisher : LPPM UNIVERSITAS KHAIRUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/pengamas.v6i2.6239

Abstract

Tamanayu is one of the villages that has problems in waste management. The low level of public awareness and the absence of a TPS make people still throw garbage carelessly. Therefore, it is needed a solution that can be used to reduce the number of landfills. The research is conducted to determine alternative solutions that are effective in waste management in Tamanayu village. The research method used is the CBPR (Community Based Participatory Research) method by observing and socializing the Tamanayu village community. Based on the results of observations, conducting socialization, counseling on waste management and providing periodic assistance in collaboration with Environmental Agency (DLH), and presentation about incinerator prototypes environmentally friendly waste (incinerator) are suitable alternative solutions for waste management in Tamanayu village. The community showed enthusiasm and positive response to the results of the socialization and presentation of the prototype of the incinerator, and agreed to achieve the results of the socialization provided. It is hoped that the community will be more active in playing a role in waste management at Tamanayu village in the future.
Penerapan Teori Negotiated Order dan Audit Investigatif dalam Mengungkap Dugaan Pencucian Uang pada Kasus PT Timah Tbk Sulistyo, Imelda Wahyu; Sabrina, Adelia Zuhro; Qonita, Qonita; Rahayu, Hastanti Agustin
Jurnal Akuntansi Neraca Vol. 3 No. 3 (2025): November
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jan.v3i3.619

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana teori negotiated order dan audit investigatif diterapkan dalam mengungkap dugaan tindak pidana pencucian uang di kasus PT Timah Tbk. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus untuk menunjukkan hubungan antara proses negosiasi informal dan praktik audit investigatif dalam mengenali pola kejahatan keuangan di lingkungan perusahaan. Data yang digunakan didapat dari pencarian dokumen audit, laporan forensik, berita resmi, serta kajian literatur akademik. Hasil penelitian menunjukkan bahwa teori negotiated order dapat menjelaskan munculnya tatanan sosial baru di luar prosedur formal perusahaan, yang terbentuk melalui interaksi dan kesepakatan tidak tertulis antara manajemen, kontraktor, serta pihak eksternal. Sementara itu, audit investigatif memiliki peran dalam melacak aliran dana, mengevaluasi bukti transaksi palsu, serta mengidentifikasi perusahaan yang digunakan untuk menyembunyikan sumber uang hasil kejahatan. Kombinasi kedua pendekatan tersebut menunjukkan bahwa praktik pencucian uang di PT Timah Tbk tidak hanya didasari manipulasi keuangan, tetapi juga terkait dengan dinamika hubungan sosial dan negosiasi kekuasaan dalam organisasi. Penelitian ini menegaskan pentingnya menggabungkan analisis sosial dan audit forensik dalam mendeteksi kejahatan korporasi yang kompleks dan terstruktur.
The Use of Digital Forensic Accounting Techniques in Occupational Fraud Detection and Prevention: A Literatur Review Aini, Norine Arifah; Fitriana, Nova; Yuliani, Rizka Rahma; Rahayu, Hastanti Agustin
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.3062

Abstract

Digital forensic accounting is a rapidly growing field in modern accounting, combining traditional investigative methods with cutting-edge digital technology to uncover and prevent financial fraud. One type of fraud that is a major concern in the corporate and organizational world is occupational fraud. Occupational fraud is fraudulent acts committed by employees, managers, or related insiders intended to gain personal gain at the expense of the organization. This study aims to examine the role and effectiveness of using digital forensic accounting techniques in detecting and preventing occupational fraud through a literature review of ten research articles published between 2023 and 2025. The results of the study show that developments in digital technology such as Artificial Intelligence (AI), Machine Learning (ML), Big Data Analytics, Blockchain, Digital Forensic Tools, Intelligent Automation and Deep Learning Tools have had a significant impact on improving the accuracy, speed, and efficiency of the fraud detection and investigation process. The application of these technologies enables forensic auditors to identify suspicious transaction patterns in real time, strengthen internal control systems, and improve the transparency of organizational financial data. However, the study also found challenges in the form of limited human resources with technological expertise, lack of data integration between organizational units, and data security and ethics issues. Overall, digital forensic accounting has proven to be a strategic instrument in supporting the prevention and detection of occupational fraud in the era of digital transformation.
ANALISIS FRAUD TRIANGLE PADA TINDAK PIDANA KORUPSI BERBASIS DIGITAL (STUDI KASUS PROYEK BTS 4G KOMINFO) Tri Anindya Febriani; Aisyah Nurul Ikhsani; Putri Rahmawati; Hastanti Agustin Rahayu
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/5a1q9068

Abstract

This study aims to analyze the application of Fraud Triangle theory in explaining the factors behind digital-based corruption in the BTS 4G Kominfo Project. The research employs a qualitative approach with a descriptive case study method using secondary data obtained from official government reports, legal documents, credible online news, and relevant academic literature. Data analysis was conducted through reduction and thematic interpretation based on the three main elements of the Fraud Triangle: pressure, opportunity, and rationalization. The results show that political pressure and bureaucratic targets created a strong motivation for administrative manipulation, while weak digital oversight systems provided significant opportunities for fraud. Furthermore, perpetrators tended to rationalize their actions as a form of efficiency for project continuity. These findings emphasize the importance of integrating digital supervision and strengthening public officials’ ethics to prevent fraud in the government sector.
The Effect of Thin Capitalization on Tax Avoidance: A Literature Review From 2015 to 2025 Salsabila, Alisya Putri; Rahayu, Hastanti Agustin
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 2, Tahun 2025
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.2.199-221

Abstract

Studi ini menyajikan Tinjauan Pustaka Sistematis (TPL) tentang dampak kapitalisasi tipis terhadap penghindaran pajak berdasarkan analisis 21 jurnal SINTA 2 dan 3 terakreditasi dari tahun 2015 hingga 2025. Hasil sintesis menunjukkan bahwa hubungan antara kedua variabel tidak konsisten, dengan temuan yang bervariasi: signifikan, positif, negatif, dan tidak berpengaruh. Variasi ini didorong oleh perbedaan teori yang mendasari (Teori Keagenan yang dominan), konteks penelitian, karakteristik sampel, dan proksi yang digunakan (Rasio MAD dan DER untuk kapitalisasi tipis; ETR dan CETR untuk penghindaran pajak). Studi ini menyoroti keterbatasan metodologi dalam literatur yang ada dan merekomendasikan perbaikan metodologi, diversifikasi proksi, dan perluasan konteks penelitian untuk studi mendatang.
INTEGRASI AKUNTANSI FORENSIK DAN TEKNOLOGI DIGITAL DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS KEUANGAN DESA WAGE Anandhita, Nazwa Prames; Putri, Shinta Triana; Fitono, Ridho Tri; Rahayu, Hastanti Agustin
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol. 10 No. 2 (2025): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v10i2.5654

Abstract

This study aims to analyze the integration of digital technology and forensic accounting in strengthening financial transparency and accountability in village governance, with Wage Village, Sidoarjo, as the case study. A descriptive qualitative approach was used through interviews, observations, and documentations involving village officials directly responsible for financial management. The findings indicate that the implementation of the Village Financial System (Siskeudes) significantly enhances efficiency, accuracy, and data security through structured electronic recording and a clear audit trail. However, several challenges remain, including overlapping applications from different government institutions, the risk of public misinterpretation of digital financial data, and the limited understanding of forensic accounting among village officials. In fact, forensic accounting has strong potential to support early detection of irregularities, analyze transactions patterns, and strengthen investigative oversight mechanisms. The integration of digital system and forensic approach supported by adequate human resource capacity is expected to reinforce village financial governance based on transparency, accountability, and long-term sustainability. Penelitian ini bertujuan untuk menganalisis integrasi teknologi digital dan akuntansi forensik dalam meningkatkan transparansi serta akuntabilitas pengelolaan keuangan desa, dengan studi kasus di Desa Wage, Kabupaten Sidoarjo. Penelitian ini menggunakan pendekatan kualitatif deskriptif melalui wawancara, observasi, dan dokumentasi yang melibatkan perangkat desa yang berwenang dalam pengelolaan keuangan. Hasil penelitian menunjukkan bahwa penerapan teknologi digital terutama melalui aplikasi Sistem Keuangan Desa (SISKEUDES) telah mempermudah proses pencatatan, penatausahaan, dan pelaporan keuangan secara lebih efisien, akurat, dan aman. Meskipun demikian, masih terdapat kendala berupa tumpang tindih beberapa aplikasi dari berbagai instansi pemerintah serta potensi salah tafsir atas data keuangan yang diakses publik sehingga berpengaruh terhadap pemahaman masyarakat terhadap kinerja pemerintah desa. Selain itu, pemahaman perangkat desa terkait akuntansi forensik masih terbatas, namun memiliki potensi besar sebagai instrumen deteksi dini terhadap penyimpangan yang mungkin terjadi. Penelitian ini menyimpulkan bahwa integrasi teknologi digital dengan pendekatan akuntansi forensik berperan penting dalam memperkuat sistem pengawasan dan kontrol terhadap pengelolaan keuangan desa untuk mewujudkan tata kelola yang transparan dan akuntabel.
STUDI KEPATUHAN DAN KENDALA PAJAK BAGI INFLUENCER TIKTOK DI INDONESIA Winda Alfitri Ayuhanas; Hastanti Agustin Rahayu
Jurnal Bisnis Terapan Vol. 9 No. 2 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i2.7551

Abstract

Digital transformation has given birth to new professions such as influencers, who earn income from endorsements, sponsorships, and content monetization on platforms such as TikTok. The increasing income of influencers makes taxation an important issue in the Indonesian tax system. However, many influencers still do not understand or ignore their tax obligations. This study aims to show the importance of tax for influencers as a form of individual responsibility and contribution to the country. In addition, applicable tax regulations, legal risks for non-compliance, and the effect of tax on endorsement prices and influencer business strategies are also discussed. The method used is qualitative with a normative and empirical legal approach. With this approach, it is hoped that it can provide a deeper understanding of the presence of tax among TikTok influencers and its impact on their business decisions in choosing collaborations, pricing strategies, and sustainable sources of income.
Dari anggaran tradisional ke anggaran berbasis kinerja: Studi pada pusat pengembangan bisnis Universitas Islam Negeri Rahayu, Hastanti Agustin
Journal of Management and Digital Business Vol. 3 No. 3 (2023): Journal of Management and Digital Business
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jmdb.v3i3.1545

Abstract

This study aims to analyze the budgeting process of Business Development Centers at State Islamic Universities (UIN) within the framework of New Public Management (NPM). This research employs a qualitative descriptive approach using a multiple-case study design involving three UINs in Java, Indonesia. Data were collected through in-depth interviews, observations, and document analysis, and were analyzed using Miles and Huberman’s interactive model combined with cross-case analysis. The findings indicate that procedurally, all cases follow the same formal budgeting mechanism through the preparation and review of the Government Work and Budget Plan (RKAKL) in accordance with BLU regulations. However, significant differences emerge in the budgeting approach. The Business Development Center at UIN A has implemented performance-based budgeting by linking budget allocation to measurable revenue targets and key performance indicators. In contrast, UIN B and UIN C still apply a traditional, incremental, and administratively oriented budgeting approach. These differences are influenced by business management strategies and the managerial capacity of human resources, particularly leadership experience and competence.
Kesiapan pengelolaan pajak daerah dalam implementasi UU HKPD pada Kabupaten/Kota di Jawa Timur Rahayu, Hastanti Agustin
Journal of Economics Research and Policy Studies Vol. 5 No. 3 (2025): Journal of Economics Research and Policy Studies
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jerps.v5i3.2890

Abstract

This study examines the readiness of local tax administration to implement Indonesia’s Law No. 1 of 2022 on Fiscal Relations between the Central and Local Governments (UU HKPD) across regencies and municipalities in East Java Province. It employs a descriptive qualitative design using secondary data from local budget documents (APBD), local regulations, BAPENDA performance reports, and official publications of the Ministry of Finance. Data were analyzed using Miles and Huberman’s interactive model and interpreted through Resource Orchestration Theory (ROT), focusing on how local governments structure, bundle, and leverage organizational resources. The findings show uneven readiness across jurisdictions: about 90% of regencies/municipalities have updated PBB-P2 data, all jurisdictions (100%) use information technology and inter-agency collaboration mechanisms in tax administration, and about 40% have strengthened staff competencies through capacity-building initiatives. Changes in tax rates and NPOPTKP, together with the surcharge (opsen) mechanism, are expected to increase PBB-P2 and opsen revenues, while posing downside risks for BPHTB, parking tax, and MBLB revenues. Theoretically, this study extends ROT to local tax administration and underscores that fiscal reform outcomes depend on local governments’ managerial capacity to strategically orchestrate regulations, data, systems, and human resources.
Co-Authors A Halim Ade Irma Suryani Lating Agustin, Safira Rizki Aini, Norine Arifah Aisyah Nurul Ikhsani Aisyah, Denis Nur Akbar, Moch. Bima Alamsyah, Moch. Rega Nur Anandhita, Nazwa Prames Aniswatun Masruroh Aripratiwi, Ratna Anggraini Ashanti, Elsafira Cahyani, Kartika Ayu Fachry Abda El Rahman Fajar Syarif Mubarok Feby Zulfa Ramadhiana Firmansyah, Moch. Syafrijal Fitono, Ridho Tri Fitriana, Nova Hablana Rizka Nuril Anam Hanafi Adi Putranto Imam Buchori Junjunan, Mochammad Ilyas Lestari, Cahyaning Ayu M. Samsul Muarif Maisaroh, Natul Masruroh, Aniswatun Moch. Bima Akbar Moch. Rega Nur Alamsyah Moch. Syafrijal Firmansyah Mohammad Dliyaul Muflihin Muarif, M. Samsul Mubarok, Fajar Syarif Muniroh, Siti Sa'adatul Muyassaroh, Sitti Nabilatun Nihayatuz Zuhuriyyah Neni Pancawati Ningtias, Novia Siswari Nisa', Indah Khairatun Nisa', Siti Jauharotun Putri Rahmawati Putri, Mauliddya Indira Putri, Shinta Triana Rahmalia Irmawati Ramadhani, Diyah Ayu Ramadhiana, Feby Zulfa Rany Dinda Damara Rista Anindya Wiliyanti Romaisyah, Luqita S.Pd. M Kes I Ketut Sudiana . Sa'adah, Siti Malihatus Sabrina, Adelia Zuhro Salsabila, Alisya Putri Siti Jauharotun Nisa' Siti Malihatus Sa'adah Siti Sa'adatul Muniroh Sitti Muyassaroh Sulistyo, Imelda Wahyu Susanto, Febry Fabian Syarifudin Syarifudin Syarifudin Syarifudin Syarifudin Syarifudin Tri Anindya Febriani Winda Alfitri Ayuhanas Yuliani, Rizka Rahma