Article Per Year (5 Year)
p-Index From 2021 - 2026
5.43
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Dinamika Akuntansi Keuangan dan Perbankan Jurnal Akuntansi & Auditing Indonesia ProBank: Jurnal Ekonomi dan Perbankan The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jurnal Akuntansi dan Perpajakan Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan Jati: Jurnal Akuntansi Terapan Indonesia AFRE Accounting Financial Review Jurnal Ilmiah Wahana Akuntansi Jurnal AKSI (Akuntansi dan Sistem Informasi) AkMen JURNAL ILMIAH International Journal of Social Science and Business JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Gorontalo Accounting Journal Referensi : Jurnal Ilmu Manajemen dan Akuntansi ACCRUALS (Accounting Research Journal of Sutaatmadja) JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi dan Keuangan Asia Pacific Fraud Journal Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Jurnal Ilmiah Akuntansi dan Bisnis Journal of Contemporary Accounting International Journal of Religious and Cultural Studies JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Bisnis Jurnal Akademi Akuntansi (JAA) Perspektif Akuntansi Akuntansi Bisnis & Manajemen (ABM) Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Journal of Information Technology and Business Jurnal Akuntansi
Aprina Nugrahesthy Sulistya Hapsari
Universitas Kristen Satya Wacana
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 73 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : AFRE Accounting Financial Review

 1 
Kearifan Lokal Dalam Pengelolaan Dana Desa Permata, Rizcha Ega; Hapsari, Aprina Nugrahesthy Sulistya
AFRE (Accounting and Financial Review) Vol 3, No 1 (2020): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i1.4294

Abstract

The pouring of large and increasing annual village funds ia apparently not in line with good village financial management. Evidenced by the discovery of misappropriation of village funds that occur with a lot of fund misuse is quite large. This studi aims to look  at the role of local wisdom to reduce the risk of corruption/corruption at each stage of village fund management in Lerep Village, Ungaran Barat, Semarang Regency, Central Java. The research is a qualitative descriptive study with a phenomenological approach. The data source in this study is primary data obtained through in-depth interviews and documentation. Data analysis techniques used are data reduction, data presentation, and drawing conclusions. The result and discussion in this research show that there is no potential for corruption in the village fund management cycle because traditional values are a form of local wisdom in Lerep Village, where these positive values can reduce the risk of corruption. The local wisdom values in Lerep Village are derived from the traditions that are routinely carried out in Lerep Village namely the tradition of iriban, merti bumi/kadeso desa, and sadranan. DOI: http://doi.org/10.26905/afr.v31.4294 
Aksi dan Motif Seseorang Melakukan Kecurangan dalam Pengelolaan Dana Kemahasiswaan Adrian Izaak Rompis; Aprina Nugrahesthy Sulistya Hapsari
AFRE (Accounting and Financial Review) Vol 5, No 1 (2022): March
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v5i1.7468

Abstract

This study aims to explore the motivating motive of students who are members of the Student Association (in university X commonly referred to HMP) committee in committing fraud in the management of student funds using the fraud hexagon approach (pressure, rationalization, opportunity, capability, arrogance, collusion) and herding. This research was conducted using a qualitative descriptive method on 25 HMP at university X with primary data obtained through the distribution of open questionnaires to students involved in student fund management, semi-structured interviews, and observations, as well as secondary data in the form of documentation of related evidence. The results showed that all the motives in the fraud hexagon and the herding motive encouraged HMP functionaries to commit fraud in the management of student funds with various fraud modes. Other findings also show that fraudulent practices in the management of student funds have become a culture in the HMP organization
Co-Authors Aditya Pradina Hermawan Adrian Izaak Rompis Adrian Izaak Rompis Adrianus Jori Aida Sari Situmeang Albertus Febri Christyawan Alva Fyniel Angela Ayu Wilma Anggi Aditya Fahmi Anis Chariri Ari Budi Kristanto Aulia Damar Sustika Choironi Ardiyansyah Choironi Ardiyansyah Christian Alessandro Noreen Christian Alessandro Noreen Christian Kenny Alexander Wuisan Chrystabel, Stefani Dally Wahyu Seta Damayanti, Rhosalina David Bambang Tri Wijaya Dwi Diva Israny Matana Edi Supriyono Elsa Manora Wongku Ferry Endah Aryati Gideon Felix Gunawan Gracella Theotama Hermawan, Aditya Pradina Hutapea, Miranda Dewina Intiyas Utami Kristina Devihanna Batubara Like Soegiono Mahenda Erarefra Putra Margareta Yopeng Martinus Ivan Suryo Wibowo Melia Bakti Milenia Mintara Melia Bakti Milenia Mintara Mika Puspitasari Mika Puspitasari Miranda Dewina Hutapea Miranda Hutapea Muskita, Frandyo Izak Nabilla Azzahra Dwi Ningrum Nabilla Ningrum Natasia Alinsari Nike Kurniasari Permata, Rizcha Ega Priska Tandi Gala Putri Ayu Lestari Putri, Putu Prema Sulistyaning Putu Prema Sulistyaning Putri Putu Prema Sulistyaning Putri Putu Prema Sulistyaning Putri Rhosalina Damayanti Rhosalina Damayanti Rhosalina Damayanti Ruslie, Gabriella Angeline Yoga Salma Mutiara Salsabil Sarah Wahidatun Niswah Seta, Dally Wahyu Situmeang, Aida Sari Stefani Chrystabel Steven Sindu Santoso Syahputra, Yesaya Brian Tabeta Christy Teguh Wahyono Theotama, Gracella Tjokro Rahardjo, Yesaya Setia Nugroho Waskita, Yeremia Denny Yofinda, Samuel Putra Yohanes Yakobus Werang Kean Yokhebed Widhianingtyas Yokhebed Widhianingtyas Yosua Febrian Putra Aditya Yulius Galendra Tulis