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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

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Journal : Journal of Contemporary Accounting

 1 
Identification of the integrity index in local governments in Java Intiyas Utami; Gideon Felix Gunawan; Gracella Theotama; Aprina Nugrahesthy Sulistya Hapsari; Natasia Alinsari
Journal of Contemporary Accounting Volume 5 Issue 1, 2023
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol5.iss1.art1

Abstract

Decentralization system of government in Indonesia creates local governments that have their own authority. However, this may raise the risk of corruption. The high level of corruption in Indonesia obstructs goal 16 of the Sustainable Development Goals (SDGs). The disclosure of integrity through the local government websites can create public disclosure information, so the public can assess the performance of each government and mitigate corruption levels. This study aims to explore the integrity disclosure index and identify the problems in disclosing integrity through the websites. This study uses Institutional Theory with coercive isomorphism. Data was collected based on content analysis on 113 websites of local governments in Java. The result shows that the average disclosure on the websites of the local governments in Java is 64.83%. With this good disclosure of integrity, local governments in Java can support the law on public information disclosure.
Effectiveness testing of reporting systems and organizational responses toward whistleblowing intentions Muskita, Frandyo Izak; Utami, Intiyas; Hapsari, Aprina Nugrahesthy Sulistya
Journal of Contemporary Accounting Volume 1 Issue 3, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss3.art1

Abstract

Whistleblowing is disclosure of individual or organizational frauds committed by members of an organization. Reporting and response system in organizations are related to whistleblowing intentions and they are considered by whistleblowers to conduct whistleblowing action. This study was conducted to examine the causality relationship between the reporting systems and the organizational responses with whistleblowing intentions. This study was conducted as a laboratorial study at two universities in Central Java with 88 students in Account­ing major as respondents in this study of which this study produced 73 data that are ready to use. The study uses 2x2 between subjects design and manipulates the reporting systems and organizational responses. The result showed that subjects who used an online reporting system and received a response system of whistleblower tended to have higher intentions in carrying out whistleblowing. On the other hand, subjects who used an offline reporting system and who did not received a response system of whistleblower tended to be lower in their inten­tions to do whistleblowing.
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