Article Per Year (5 Year)
p-Index From 2021 - 2026
4.197
P-Index
This Author published in this journals
All Journal 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 Jurnal Akuntansi dan Ekonomi Bisnis Abdi Widya: Jurnal Pengabdian Masyarakat JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ekonomi Bisnis dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi Neraca Jurnal Inovasi Ekonomi Syariah dan Akuntansi Sahwahita: Community Engagement Journal Jurnal Ilmiah Akuntansi E-JURNAL 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

Published : 31 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 31 Documents
Search

 1   2   3   4 
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
-
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.
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.
Kontribusi Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah (PAD) Kabupaten Lamongan Tahun Anggaran 2018 - 2023 Nabilatun Nihayatuz Zuhuriyyah; Hastanti Agustin Rahayu
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 3 No. 1 (2025): Januari : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v3i1.1002

Abstract

This study aims to analyze the impact of local taxes and regional levies on Original Local Revenue (PAD) in Lamongan Regency from 2018 to 2023. The main issue addressed is the fluctuation in the contribution of local taxes and regional levies to PAD, reflecting the region's financial independence. A quantitative approach was employed, utilizing secondary data from financial reports and government documents. The findings reveal that local taxes have a significant positive effect on PAD, while regional levies show more variable impacts. This research contributes new insights by comparing the effectiveness of these revenue sources over time and identifying challenges in levy collection. The conclusion emphasizes the importance of enhancing taxpayer compliance and optimizing collection systems to increase PAD. Recommendations for future research include exploring innovative strategies for tax and levy management and analyzing the impact of economic conditions on revenue generation.
Kontribusi Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah (PAD) Kabupaten Lamongan Tahun Anggaran 2018 - 2023 Nabilatun Nihayatuz Zuhuriyyah; Hastanti Agustin Rahayu
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 3 No. 1 (2025): Januari : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v3i1.1002

Abstract

This study aims to analyze the impact of local taxes and regional levies on Original Local Revenue (PAD) in Lamongan Regency from 2018 to 2023. The main issue addressed is the fluctuation in the contribution of local taxes and regional levies to PAD, reflecting the region's financial independence. A quantitative approach was employed, utilizing secondary data from financial reports and government documents. The findings reveal that local taxes have a significant positive effect on PAD, while regional levies show more variable impacts. This research contributes new insights by comparing the effectiveness of these revenue sources over time and identifying challenges in levy collection. The conclusion emphasizes the importance of enhancing taxpayer compliance and optimizing collection systems to increase PAD. Recommendations for future research include exploring innovative strategies for tax and levy management and analyzing the impact of economic conditions on revenue generation.
THE ROLE OF FORENSIC ACCOUNTING AND ARTIFICIAL INTELLIGENCE TO UNCOVERING GREENWASHING PRACTICES IN SUSTAINABILITY REPORTS Eka Adetya Finata; Andini Azarina; Meri Lisnawati; Hastanti Agustin Rahayu
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 15 No. 01 (2026): Volume 15 Nomor 01 (April 2026)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v15i01.8814

Abstract

This study aims to analyze the role of forensic accounting and artificial intelligence (AI) in detecting greenwashing practices using the Systematic Literature Review (SLR) approach. The study systematically reviews 15 scientific articles published between 2018 and 2025, collected from databases such as Google Scholar, DOAJ, and Research Gate, using predefined inclusion and exclusion criteria. The screening process was conducted through identification, filtering, and eligibility assessment to ensure the relevance and quality of the selected studies. The study examines previous research findings discussing the use of forensic accounting and AI in detecting indications of greenwashing, including the application of Natural Language Processing, machine learning, and text mining.
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.
Pendampingan Pencatatan Laporan Keuangan bagi Mitra Usaha “Es Teh Nusantara” Dian Rahma Dwi Amelia; Karina Tri Anindita; Naysilla Zulfiana Maula; Putri Ahmada Pangestuti; Aulia Hasrining Hasrining Lestari; Hastanti Agustin Rahayu
Abdi Widya: Jurnal Pengabdian Masyarakat Vol 5 No 1 (2026): Abdi Widya: Jurnal Pengabdian Masyarakat
Publisher : Pusat Penerbitan LP2MPP ISI Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59997/awjpm.v5i1.5536

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan edukasi dan pendampingan terkait pencatatan laporan keuangan bagi EMKM mitra usaha “Es Teh Nusantara” yang dikelola sendiri oleh mitra bernama Rika Rachma. Namun, pada usaha ini sistem pencatatan keuangan belum terstruktur dengan baik yang disebabkan minimnya pemahaman akan pentingnya pencatatan transaksi sistematis yang berdampak pada kesulitan dalam pengelolaan arus kas hingga penentuan laba rugi. Oleh sebab itu dengan pendekatan berbasis edukasi, kegiatan ini berfokus untuk membantu mitra dalam pencatatan transaksi harian dan penyusunan laporan keuangan sederhana serta edukasi tentang pentingnya pembukuan. Metode yang digunakan yaitu metode Participatory Action Research (PAR) yang meliputi tahapan observasi, wawancara, sosialisasi, pendampingan rutin sebanyak tiga kali dalam seminggu, serta review hasil pendampingan. Proses kegiatan pengabdian ini dilakukan bertahap diawali dengan perencanaan alur kegiatan, kemudian dilanjutkan kunjungan langsung, wawancara dan penyampaian materi. Tahap selanjutnya, pendampingan langsung dalam pencatatan keuangan harian hingga tahap akhir yaitu membantu mitra menyusun laporan keuangan sederhana. Implikasi pada kegiatan pendampingan ini menunjukkan bahwa mitra mulai memahami akan pentingnya pencatatan laporan keuangan sederhana dan mulai menerapkan pada usahanya. Meskipun waktu pendampingan yang singkat. kegiatan ini sangat efektif dalam membentuk kebiasaan pencatatan yang lebih terstruktur.
INTEGRASI AKUNTANSI FORENSIK DAN TEKNOLOGI DIGITAL DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS KEUANGAN DESA WAGE Nazwa Prames Anandhita; Shinta Triana Putri; Ridho Tri Fitono; Hastanti Agustin Rahayu
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.
Co-Authors Ade Irma Suryani Lating Agustin, Safira Rizki Aini, Norine Arifah Aisyah Nurul Ikhsani Aisyah, Denis Nur Akbar, Moch. Bima Alamsyah, Moch. Rega Nur Andini Azarina Aniswatun Masruroh Aripratiwi, Ratna Anggraini Ashanti, Elsafira Aulia Hasrining Hasrining Lestari Cahyani, Kartika Ayu Dian Rahma Dwi Amelia Eka Adetya Finata Fachry Abda El Rahman Fajar Syarif Mubarok Feby Zulfa Ramadhiana Firmansyah, Moch. Syafrijal Fitriana, Nova Hablana Rizka Nuril Anam Hanafi Adi Putranto Imam Buchori Karina Tri Anindita Lestari, Cahyaning Ayu M. Samsul Muarif Maisaroh, Natul Masruroh, Aniswatun Meri Lisnawati Moch. Bima Akbar Moch. Rega Nur Alamsyah Moch. Syafrijal Firmansyah Mochammad Ilyas Junjunan Mohammad Dliyaul Muflihin Muarif, M. Samsul Mubarok, Fajar Syarif Muniroh, Siti Sa'adatul Muyassaroh, Sitti Nabilatun Nihayatuz Zuhuriyyah Naysilla Zulfiana Maula Nazwa Prames Anandhita Neni Pancawati Ningtias, Novia Siswari Nisa', Indah Khairatun Nisa', Siti Jauharotun Putri Ahmada Pangestuti Putri Rahmawati Putri, Mauliddya Indira Rahmalia Irmawati Ramadhani, Diyah Ayu Ramadhiana, Feby Zulfa Rany Dinda Damara Ridho Tri Fitono Rista Anindya Wiliyanti Romaisyah, Luqita S.Pd. M Kes I Ketut Sudiana . Sa'adah, Siti Malihatus Sabrina, Adelia Zuhro Shinta Triana Putri Siti Jauharotun Nisa' Siti Malihatus Sa'adah Siti Nurhaliza 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