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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 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 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 Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)

Aprina Nugrahesthy Sulistya Hapsari

Universitas Kristen Satya Wacana

Author-ID : 1123648

Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 72 Documents Claim Missing Document

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Peran Pencapaian Tujuan BUMDes Mandiri Jaya dalam Pengelolaan Dana Desa di Desa Sepakung Kabupaten Semarang putri ayu lestari; Aprina Nugrahesthy Sulistya Hapsari
International Journal of Social Science and Business Vol. 4 No. 1 (2020): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i1.21190

Tujuan dari penelitian mendiskripsikan peran BUMDes Mandiri Jaya dalam mengelola dana desa di Desa Sepakung, Kabupaten Semarang. Teori yang digunakan dalam penelitian ini teori desa dan dana desa serta teori Badan Usaha Milik Desa (BUMDes). Jenis penelitian kualitatif dengan teknik pengumpulan data wawancara mendalam dan dokumentasi. Teknik analsis data penelitian ini menggunakan teknik triangulasi. Teknik triangulasi adalah teknik pemeriksa keabsahan data atau kebenaran data dengan melalui langkah – langkah yang terdiri dari: reduksi, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa peran BUMDes Mandiri Jaya secara umum sudah dilakukan sesuai dengan Peraturan Menteri Desa Pembangunan Daerah Tertinggal, dan Transmigrasi Republik Indonesia Nomor 4 Tahun 2015 Pasal 2. Namun dilihat dari seluruh perannya, analisis yang dilakukan masih terdapat kendala dalam implementasi peran BUMDes Mandiri Jaya antara lain: belum terlaksannya wadah penyalur hasil pertanian desa ke pasar tradisional, kurangnya pemahaman pengelola tentang BUMDes, keberadaan BUMDes Mandiri belum diketahui oleh masyarakat sekitar, terbatasnya modal yang dimiliki oleh BUMDes Mandiri Jaya, serta kendala dalam menemukan kesepakatan bersama untuk ide pengembangan objek wisata yang di Desa Sepakung. Bagi penelitian selanjutnya diharapkan melakukan identifikasi kendala secara lebih detail dalam pengelolaan BUMDes serta memperluas narasumber guna untuk mendapatkan informasi yang lengkap.

Sikap Etis Mahasiswa: Pengaruh Kecerdasan Parsial dan Simultan Tabeta Christy; Like Soegiono; Aprina Nugrahesthy Sulistya Hapsari
Perspektif Akuntansi Vol 2 No 1 (2019)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Penelitian ini bertujuan untuk memberikan bukti secara empiris mengenai pengaruh kecerdasan emosional, kecerdasan intelektual, dan kecerdasan spiritual terhadap sikap etis mahasiswaakuntansi atas etika profesi akuntan. Pengambilan sampel menggunakan metoda purposive sampling dengan kriteria responden telah mengambil mata kuliah etika profesi. Data dikumpulkan denganmenggunakan kuesioner. Alat pengujian hipotesis yang digunakan adalah analisis regresi linear berganda. Hasil pada penelitian ini membuktikan bahwa kecerdasan emosional, kecerdasan intelektual, dan kecerdasan spiritual secara simultan berpengaruh positif signifikan terhadap sikap etis mahasiswa akuntansi atas etika profesi akuntan. Namun secara parsial, hanya kecerdasan intelektual yangberpengaruh positif signifikan terhadap sikap etis mahasiswa akuntansi atas etika profesi akuntan. Penelitian ini memberikan kontribusi untuk menambah wawasan di bidang akuntansi perilakudan psikologi yang ditunjukkan oleh sikap etis dalam profesi akuntan dilihat dari sisi kecerdasan emosional, kecerdasan intelektual dan kecerdasan spiritual.

Analisis Implementasi Pengelolaan Dana Desa Menggunakan Aplikasi Siskeudes Desa Banyuanyar Angela Ayu Wilma; Aprina Nugrahesthy Sulistya Hapsari
Perspektif Akuntansi Vol 2 No 2 (2019)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Abstract. This research purpose to analyze the stages of village financial management Permendagri 113 of 2014 with the stages of village fund management by the application of Siskeudes in the Village of Banyuanyar Boyolali. This research is a qualitative descriptive study by observe at the phenomenon of the many cases of corruption about village funds. Data acquired by interviews and documentation. Qualitative analysis method used are data reduction, triangulation, data presentation and conclusion. The results and discussion of this research indicate that the stages of village financial management Permendagri 113 of 2014 with the stages of village funds management starting from the stages of planning, implementation, administration, reporting and accountability through the application of Siskeudes (Version V1.2.RI.0.6) in Banyuanyar is corresponding. Although there are differences in the stages of accountability, that do not process accountability reports by the application of Siskeudes, but only to complete the attachments needed as evidence in reporting accountability, but does not affect the process of village fund management Banyuanyar. Application of Siskeudes can be monitoring of village financial management, seen from all input of village fund management in Banyuanyar by the application of Siskeudes online by information on place, time and date in real time and directly connected with Boyolali Regency server.

Pendeteksian Kecurangan Pelaporan Keuangan Melalui Fraud Pentagon Framework Melia Bakti Milenia Mintara; Aprina Nugrahesthy Sulistya Hapsari
Perspektif Akuntansi Vol 4 No 1 (2021)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Penelitian ini bertujuan untuk menguji pengaruh fraud pentagon dalam mendeteksi kemungkinan terjadinya kecurangan laporan keuangan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016 sampai 2018. Data diperoleh dari laporan tahunan yang terdapat pada website BEI dan website perusahaan. Penelitian ini merupakan penelitian kuantitatif dan menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa target keuangan, sifat industri, dan pergantian auditor memiliki pengaruh positif signifikan terhadap kecurangan laporan keuangan. Namun stabilitas keuangan, tekanan eksternal, ketidakefektifan pengawasan, rasionalisasi, pergantian direksi, dan jumlah foto CEO tidak berpengaruh pada kecurangan laporan keuangan.

Pengaruh Kualitas Sistem dan Informasi Dalam Pendidikan Akuntansi Aditya Pradina Hermawan; Aprina Nugrahesthy Sulistya Hapsari
Perspektif Akuntansi Vol 4 No 1 (2021)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This research aims to examine the effect of system quality, information quality, user satisfaction, and the net benefits of using information systems in accounting learning. Data in this research were obtained by distributing questionnaires with a sample of 70 students Accounting Study Program. This research is a descriptive quantitative study and uses multiple linear regression analysis. The results showed that system quality and information quality had a positive effect on user satisfaction, and information quality and user satisfaction had a positive effect on net benefits, but system quality did not affect net benefits. The results of this study can be used as consideration in making improvements related to the implementation and use of the f-learn in accounting learning and education.

The Role of Supervision: Is it Still Optimal in the Assistant Lecturer Corps? Yokhebed Widhianingtyas; Christian Alessandro Noreen; Aprina Nugrahesthy Sulistya Hapsari
Asia Pacific Fraud Journal Vol 7, No 1: Volume 7, No. 1st Edition (January-June 2022)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v7i1.248

This research aims to describe the monitoring function of operational activity in the Assistant Lecturer Corps of the Faculty of Economic and Business (FEB), Satya Wacana Christian University (UKSW). The operational activity of the Assistant Lecturer Corps of the Faculty of Economic and Business is divided into two general activities: plotting activity and financial activity. This research uses interviews with Assistant Coordinator, ex Assistant Coordinator, student, and Deputy Dean as interviewees. Furthermore, this research uses Assistant Coordinator Report and Standard Operational Procedure (SOP) as literature review. The result of this paper shows that supervision has already done in plotting and financial activities. Nevertheless, the implementation of supervision as an internal control is not optimum due to the availability of harmful fraud risk. The Assistant Lecturer Corps’ SOP policy is irrelevant and not implemented properly. Furthermore, there is no integrated information system for monitoring the activity.

Overcoming Fraud and Cybercrime: The Role of Integrity in Village Financial System Reporting Nabilla Azzahra Dwi Ningrum; Kristina Devihanna Batubara; Aprina Nugrahesthy Sulistya Hapsari
Asia Pacific Fraud Journal Vol 7, No 1: Volume 7, No. 1st Edition (January-June 2022)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v7i1.252

This research aims to describe the implementation of control in village financial system (Indonesia: Sistim Keuangan Desa / Siskeudes) in order to maintain the integrity data of village funds, outright the monitoring againsts the threat of fraud, both in a form of conventional and also cybercrime. The technique used in this research is descriptive qualitative methods and the data used are primary data obtained from direct interviews with the key person informants and the secondary data in the form of documentation to support this research as evidence of the controls to be identified. Results shows that Internal Control such as Environmental Control, Physical Security Control, Logical Security Control and IS Operating Control has been implemented in Siskeudes Samirono. If all the control is being optimally implemented and periodically reviewed to ensure that it is able to mitigate the risk of fraud and cybercrime in the implementation of Siskeudes, the quality of the information produced will be ensured.

Three Lines Of Defense Sebagai Respon Atas Fraud dan Upaya Pencapaian Sustainable Development Goals Desa Rhosalina Damayanti; Aprina Nugrahesthy Sulistya Hapsari
Jurnal Akademi Akuntansi Vol. 5 No. 1 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i1.18844

The repeated occurrence of corruption at village level is not in line with the expectations of sustainable development starting from village. Internal control is the only hope in managing this fraud risk. Through descriptive qualitative methods with data processing through the data reduction, data presentation, and drawing conclusions, this study aims to explore the role of three lines of defense at village level as an effort to prevent fraud and make the Sustainable Development Goals Desa success. This research was conducted in Desa Tanjungsari, gave results that three control guards are still not optimal due to weak supervision and internal audit functions, lack of transparency and fairness to stakeholders. As a conclusion, this approach is not appropriate as an indicator of internal control in the village due to limited resources. This research is expected to be able to become an evaluation in village governance and enrich studies for further research.

FRAUD DAN WHISTLEBLOWING: TINJAUAN PENGELOLAAN DANA ORGANISASI KEMAHASISWAAN Salma Mutiara Salsabil; Intiyas Utami; Aprina Nugrahesthy Sulistya Hapsari
Jurnal Akuntansi Bisnis Vol 12, No 1 (2019): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

ABSTRACT: The phenomenon of fraud occurring in the management of educational funds became one of the ideas of the emergence of this study, in particular linked to university funds. The purpose of this research is to describe fraudulent actions that can occur in student organizations. This research is also conducted to see the potential of whistleblowing for fraud prevention and whistleblowing model that can be applied to student organizations. This is a research in the form of descriptive qualitative which exposure of real conditions that occur in the object of research. This research data is in the form of primary data obtained from interviews with members of Student Affairs Faculty of Economics and Business Faculty of “X” University and with field observation. Analytical techniques used through three concurrent activities, namely data reduction, data presentation and conclusion. The results of this study indicate the fraudulent actions that can occur in student organizations related to the misuse of assets and manipulation of reports made by student organizations. There is a potential whistleblowing in student organizations that can serve as a prevention of fraudulent acts and whistleblowing models that can be applied to student organizations is anonymous where the identity of whistleblowers is not disclosed. Keyword : fraudulent, fraud prevention, student organizations, whistleblowing potential, whistleblowing models ABSTRAK: Fenomena kecurangan yang terjadi dalam pengelolaan dana pendidikan menjadi salah satu ide munculnya penelitian ini, khususnya dikaitkan dengan dana universitas. Penelitian ini dilakukan dengan maksud untuk mendeskripsikan tindakan – tindakan kecurangan yang dapat terjadi dalam organisasi mahasiswa serta melihat potensi whistleblowing sebagai sarana pencegahan kecurangan, serta model whistleblowing yang dapat diterapkan pada organisasi mahasiswa. Penelitian ini merupakan penelitian dalam bentuk deskriptif kualitatif yang berupa pemaparan kondisi nyata yang terjadi di objek penelitian. Data penelitian berupa data primer yang diperoleh dari hasil wawancara dengan anggota Lembaga Kemahasiswaan Fakultas Ekonomika dan Bisnis Universitas X, ditambah dengan hasil observasi lapangan. Teknik analisis yang digunakan melalui tiga alur kegiatan yang dilakukan bersamaan, yaitu reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa terdapat tindakan-tindakan kecurangan dalam pengelolaan dana kemahasiswaan yang terjadi di organisasi mahasiswa. Kecurangan ini tergolong dalam penyalahgunaan aset dan manipulasi laporan keuangan yang dibuat oleh organisasi mahasiswa. Selain itu, terdapat potensi terjadinya whistleblowing di organisasi mahasiswa yang dapat dijadikan sebagai sarana pencegahan tindakan kecurangan, karena pada dasarnya kecurangan akan menyebabkan kerugian organisasi. Model whistleblowing yang dapat diterapkan pada organisasi mahasiswa adalah anonymous, model ini merupakan bentuk whistleblowing yang tidak mengungkapkan identitas dari pelapor atau whistleblower. Kata kunci: model whistleblowing, organisasi mahasiswa, potensi whistleblowing, pencegahan kecurangan, tindakan kecurangan

PENGELOLAAN DANA DESA (EX. KECURANGAN) Ferry Endah Aryati; Aprina Nugrahesthy Sulistya Hapsari
Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) PROSIDING SEMINAR NASIONAL DAN CALL FOR PAPERS 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA Salatiga

This study iams to compared the stages of financial management in Bringin Village and Popongan Village, Bringin District,Semarang Regency and to see the potential and fraudulent motives in the management of village funds from planning, implementation, administration to reporting and accountability. The data is obtained from interview of icials village and field observation. The research method used is descriptive qualitative approach, the results reveal that the two villages have passed village fund management in accordance with government regulations. In addition, external parties also conduct monitoring through internal and on-going monev, the village of icials has been tightened in the management of village funds such as conducting detailed supervision in the management of village funds.

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 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 Tulis, Yulius Galendra Waskita, Yeremia Denny Yofinda, Samuel Putra Yohanes Yakobus Werang Kean Yokhebed Widhianingtyas Yokhebed Widhianingtyas Yosua Febrian Putra Aditya Yulius Galendra Tulis

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