Article Per Year (5 Year)
p-Index From 2021 - 2026
0.882
P-Index
This Author published in this journals
All Journal AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Journal of Artificial Intelligence and Digital Business As-Syirkah: Islamic Economic & Financial Journal
Trinandari Prasetya Nugrahanti
Perbanas Institute Jakarta
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Peran Audit Internal dan Pengendalian Internal dalam Pencegahan Fraud di Era Digital : Systematic Literature Review Amira Nabila; Trinandari Prasetya Nugrahanti
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 2 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i2.1876

Abstract

In the digital era, organizations face increasingly sophisticated fraud risks that threaten financial stability and stakeholder trust. The rapid adoption of digital technologies has amplified both the opportunities and complexity of fraudulent activities, necessitating stronger internal audit and internal control mechanisms. This study aims to analyze the role of internal audit and internal control in preventing fraud through a Systematic Literature Review (SLR) of 20 accredited articles published between 2021 and 2025. The research method involved systematically identifying, screening, and reviewing articles from reputable academic databases such as Scopus, Google Scholar, and national accredited journals. Articles were selected based on criteria including relevance to audit, internal control, fraud prevention, full-text availability, and publication in peer-reviewed journals. Data analysis was conducted using thematic analysis, categorizing findings according to key aspects of internal audit, internal control, and digital oversight. The synthesis reveals that internal audit contributes significantly to fraud prevention through risk assessment, control evaluation, and the application of digital technologies such as data analytics. Effective internal control systems, including control environment, supervision, risk assessment, and continuous monitoring, reduce fraud opportunities. Integration of internal audit, internal control, governance, and technology enhances overall fraud prevention effectiveness. The findings highlight the need for synergy between technological oversight and robust governance structures, providing guidance for future research and strategic fraud prevention frameworks.
Audit Kepatuhan terhadap Regulasi Anti Money Laundering / Countering the Financing of Terrorism (AML/CFT) pada Perusahaan Fintech di Indonesia: Tinjauan Literatur 2020–2025 Adam Desvian Muhidin; Trinandari Prasetya Nugrahanti
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 2 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i2.1920

Abstract

The rapid expansion of financial technology (fintech) in Indonesia has created substantial challenges for the effective implementation of Anti-Money Laundering and Countering the Financing of Terrorism (AML/CFT) compliance. This study aims to systematically examine key issues, regulatory practices, and the effectiveness of AML/CFT implementation within the Indonesian fintech sector. The research employs a qualitative approach using a Systematic Literature Review (SLR) method. Data were collected through document analysis of 15 scholarly articles published between 2020 and 2025, sourced from nationally accredited Sinta-indexed journals and reputable international journals. Literature selection was conducted using predefined inclusion and exclusion criteria, focusing on relevance, journal quality, and alignment with the Indonesian regulatory context. The data analysis technique applied was thematic and comparative analysis, categorizing findings into compliance auditing, AML/CFT program implementation, risk management practices, and regulatory supervision. The results indicate that AML/CFT compliance in Indonesian fintech remains constrained by inadequate technological infrastructure, limited skilled human resources, weak inter-agency coordination among the Financial Services Authority (OJK), Bank Indonesia, and the Financial Transaction Reports and Analysis Center (PPATK), as well as the prevalence of illegal fintech operators. Preventive mechanisms such as Know Your Customer (KYC), Customer Due Diligence (CDD), and Enhanced Due Diligence (EDD) are essential but require significant technological investment and continuous capacity building. This study recommends strengthening regulatory harmonization, enhancing audit and compliance functions, promoting RegTech and SupTech adoption, and expanding future empirical research across fintech business models.
Perubahan Struktur Laporan Keuangan dan Resiko Akuntansi akibat Implementasi PSAK 116: Systematic Literature Review Ariesyarti Setyadewi; Trinandari Prasetya Nugrahanti
Jurnal Akuntansi Manajerial Vol 11, No 1 (2026): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v11i1.9595

Abstract

Penelitian ini bertujuan untuk menganalisis perubahan struktur laporan keuangan dan resiko akuntansi akibat implementasi PSAK 116 tentang sewa melalui pendekatan Systematic Literature Review. Kajian dilakukan terhadap 20 artikel yang dipublikasikan pada periode 2018–2026 dari google scholar dengan menggunakan kata kunci implementasi PSAK 116. Hasil kajian menunjukkan bahwa implementasi PSAK 116 membawa perubahan mendasar dalam penyajian laporan keuangan, terutama melalui pengakuan aset hak-guna dan liabilitas sewa yang sebelumnya pada sewa operasi tidak selalu disajikan dalam laporan posisi keuangan. Pengakuan aset hak-guna menyebabkan peningkatan total aset perusahaan, sedangkan pengakuan liabilitas sewa meningkatkan kewajiban dan memengaruhi struktur pendanaan serta tingkat leverage. Pada laporan laba rugi, beban sewa operasi berubah menjadi beban penyusutan atas aset hak-guna dan beban bunga atas liabilitas sewa, sehingga berdampak pada laba bersih, profitabilitas, serta potensi perbedaan antara laba akuntansi dan laba fiskal. Selain itu, pada pihak lessor, penerapan PSAK 116 memengaruhi pengakuan pendapatan sewa, aset sewaan, piutang sewa pembiayaan, dan pendapatan bunga sesuai dengan klasifikasi sewa. Implementasi PSAK 116 juga menimbulkan resiko akuntansi, terutama terkait pengukuran nilai sewa, pengungkapan kontrak sewa, sistem pencatatan, pengendalian internal, audit berbasis resiko, serta perubahan rasio keuangan seperti DER, DAR, ROA, dan ROE. Dengan demikian, penerapan PSAK 116 tidak hanya meningkatkan transparansi dan keandalan informasi laporan keuangan, tetapi juga menuntut perusahaan untuk lebih cermat dalam mengelola resiko akuntansi yang muncul akibat perubahan pengakuan, pengukuran, penyajian, dan pengungkapan transaksi sewa.
Peran Pengungkapan Emisi Karbon dan Kinerja Lingkungan dalam Meningkatkan Nilai Perusahaan: Kajian Literatur Review Fany Alvionita; Trinandari Prasetya Nugrahanti
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9481

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan emisi karbon dan kinerja lingkungan terhadap nilai perusahaan berdasarkan hasil kajian literatur dari berbagai penelitian terdahulu. Penelitian menggunakan metode kualitatif dengan pendekatan literature review yang dilakukan melalui analisis mendalam terhadap 19 artikel jurnal yang relevan dengan topik penelitian. Sumber data diperoleh dari jurnal nasional yang terindeks Sinta dan diakses melalui Google Scholar, dengan periode publikasi antara tahun 2022 hingga 2025. Proses analisis dilakukan dengan mengidentifikasi, mengelompokkan, serta membandingkan temuan-temuan penelitian sebelumnya guna memperoleh gambaran yang komprehensif mengenai hubungan antara variabel yang diteliti. Hasil penelitian menunjukkan bahwa pengungkapan emisi karbon yang dilakukan secara transparan serta kinerja lingkungan yang baik pada umumnya memberikan pengaruh positif terhadap peningkatan nilai perusahaan. Kondisi tersebut terutama terlihat pada perusahaan yang menerapkan strategi bisnis berkelanjutan, praktik tata kelola perusahaan yang kuat, serta memiliki komitmen tinggi terhadap aspek lingkungan. Namun demikian, besarnya pengaruh yang ditimbulkan tidak selalu konsisten pada setiap perusahaan karena dipengaruhi oleh berbagai faktor, seperti karakteristik industri, ukuran perusahaan, tingkat pengungkapan informasi keberlanjutan, dan efektivitas implementasi kebijakan lingkungan. Temuan penelitian ini diharapkan dapat menjadi referensi bagi manajemen perusahaan dalam memperkuat praktik keberlanjutan serta bagi investor dalam mengambil keputusan investasi yang mempertimbangkan aspek lingkungan. Selain itu, penelitian ini juga memberikan kontribusi akademis sebagai dasar pengembangan penelitian selanjutnya terkait nilai perusahaan dan keberlanjutan.
Audit Kinerja sebagai Instrumen Peningkatan Akuntabilitas Publik di Sektor Pemerintahan Dyan Faizal; Trinandari Prasetya Nugrahanti
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 4 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

Performance audit is one of the supervisory instruments that plays a strategic role in promoting improved public accountability in the government sector. Along with the increasing public demand for transparency, effectiveness, and efficiency in governance, performance audit has become increasingly relevant as an evaluation tool for the implementation of public programs and policies. Unlike financial audits, which focus on the fairness of financial statements, performance audits emphasize the assessment of effectiveness, efficiency, and economy (value for money) in the management of public resources. This article aims to comprehensively examine the role of performance audits as an instrument for enhancing public accountability in the government sector through a literature review approach. The research method employed is a library study by analyzing national and international scientific journals, reference books, laws and regulations, as well as relevant reports from audit institutions. The results of the review indicate that performance audits significantly contribute to improving transparency, accountability, decision-making quality, and continuous improvement in public sector governance. In addition, performance audits function as a means of evaluating public policies and strengthening public trust in the government. This article is expected to provide a conceptual contribution to the development of performance audit practices and the enhancement of public accountability in the government sector.
Co-Authors Adam Desvian Muhidin Amira Nabila Ariesyarti Setyadewi Dyan Faizal Fany Alvionita