Garuda - Garba Rujukan Digital

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 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

Claim Missing Document

Articles

3 4 5 6 7

SISI PENGAWASAN PENGELOLAAN DANA DESA Aprina Nugrahesthy Sulistya Hapsari; Nike Kurniasari; Intiyas Utami
Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) PROSIDING SEMINAR NASIONAL DAN CALL FOR PAPERS 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA Salatiga

The purpose of this research are describe supervision used in managing village funds, identify the role from Badan Permusyawaratan Desa and, explain the monitoring system prevailing on the village funds. This study is conducted in Kaligentong Village and Gladagsari Village in Kabupaten Boyolali. Data collected by interview and its structure to the source of information. The result showed the implementation of supervision is conductucted directly and through the application system of village finance were very helpful in village funds oversees management of transparent and accountable. The supervision conducted by the village administration to carry out monitoring and exercising the functions of planning and monitoring by Badan Permusyawaratan Desa. Beside to supervise, Badan Permusyawaratan Desa can accommodate aspiration of village communities and can be a partner of the village administration. By an improvement of operation and the development of the system of monitoring will influence enhancing accountability and transparency.

Mampukah Gaya Kepemimpinan Mendorong Pengelolaan Keuangan BUMDes yang Akuntabel dan Transparan? Mika Puspitasari; Choironi Ardiyansyah; Aprina Nugrahesthy Sulistya Hapsari
Perspektif Akuntansi Vol 5 No 3 (2022)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v5i3.p273-295

Badan Usaha Milik Desa (BUMDes) memiliki peran penting dalam meningkatkan perekonomian desa dan meningkatkan usaha masyarakat dalam mengelola potensi ekonomi desa. Oleh karena itu, diperlukan pengelolaan keuangan BUMDes yang transparan dan akuntabel. Pengelolaan BUMDes diperlukan adanya sosok pemimpin yang dapat mendorong terciptanya tata kelola yang baik. Pemimpin diharapkan dapat menjadi panutan dalam mengimplementasikan nilai-nilai pembentukan BUMDes untuk kesejahteraan masyarakat. Penelitian ini bertujuan untuk mengeksplorasi peran kepemimpinan dalam mewujudkan akuntabilitas dan transparansi keuangan BUMDes dengan menghubungkannya melalui dua gaya kepemimpinan, yaitu gaya kepemimpinan transformasional dan transaksional. Metode penelitian menggunakan kualitatif deskriptif dengan pendekatan studi kasus pada BUMDes Samirono Mandiri. Peran pemimpin sangat penting, terutama jenis kepemimpinan transformasional, gaya kepemimpinan transformasional dapat memberikan inovasi dan mampu membangkitkan semangat anggota masyarakat untuk terlibat aktif dalam operasi BUMDes. Selain itu, pencapaian akuntabilitas dan transparansi dapat memenuhi kebutuhan seluruh pemangku kepentingan yaitu masyarakat, pengelola, dan pemerintah desa yang dalam hal ini memiliki kewenangan penuh dalam mendukung BUMDes.

PENGELOLAAN DANA KEMAHASISWAAN: KECURANGAN DAN MODUS MELAKUKANNYA Adrian Izaak Rompis; Rhosalina Damayanti; Aprina Nugrahesthy Sulistya Hapsari
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 2 (2022): Vol 8, No. 2 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i2.4953

ABSTRAKPenelitian ini bertujuan untuk mendeskripsikan modus kecurangan dalam pengelolaan dana kemahasiswaan yang berpotensi menghambat terwujudnya akuntabilitas dalam Good University Governance (GUG). Penelitian ini dilakukan dengan metode deskriptif kualitatif terhadap 25 Himpunan Mahasiswa Prodi (HMP) di PTS X melalui wawancara mendalam dan didukung dengan dokumentasi laporan pengelolaan dana mahasiswa. Tahapan penelitian meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa modus kecurangan dana kemahasiswaan HMP PTS X dilakukan melalui misappropriation assets dan fraudulent financial statement dengan modus yang beragam, akibat dari lemahnya pengendalian internal. Selain itu, pengelolaan sistem informasi dan teknologi informasi yang belum optimal menyebabkan informasi yang dihasilkan kurang akuntabel dalam pengambilan keputusan. Hasil penelitian ini diharapkan mampu berkontribusi secara praktis sebagai evaluasi pengelolaan dana kemahasiswaan Lembaga Kemahasiswaan PTS X dan secara teoritis mampu memperkaya literatur bagi penelitian selanjutnya. ABSTRACTThis study aims to describe the mode of fraud in the management of student funds that have the potential to hinder the realization of accountability in Good University Governance (GUG). This research was conducted using a qualitative descriptive method on 25 Student Associations (HMP) at PTS X through in-depth interviews and supported by documentation of student fund management reports. The research stages include data reduction, data presentation, and drawing conclusions. The results showed that the fraudulent mode of student funds at HMP PTS X was carried out through misappropriation of assets and fraudulent financial statements with various modes, as a result of weak internal control. In addition, nonoptimal management of information and information tachnology systems resulted in less accountable information in the decision making process. The study is only limited on Student Associsstions (HMP) as object of study which does not represent the mode of student fraud more broadly. This research is expected to be able to contribute practically as an evaluation of the management of student funds at the PTS X Student Council and theoretically be able to enrich the literature for further research.

Implementing Transparency in Cash Receipts: A Non-Profit Organization Perspective Natasia Alinsari; Adrian Izaak Rompis; Aprina Nugrahesthy Sulistya Hapsari
Asia Pacific Fraud Journal Vol 7, No 2: 2nd Edition (July-December 2022)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v7i2.265

This research aims to describe the implementation of the principle of transparency in the financial income management activities of GBI Bethel Area Salatiga. This research is a type of qualitative descriptive research by measuring the principle of transparency with several indicators, specifically: availability and accessibility of documents, clarity and completeness of information, process openness, and a regulatory framework that ensures transparency. Data obtained by interview, documentation in the form of financial statements, and direct observation in the process of financial management. The results show that the principle of transparency has been implemented in the process of managing financial receipts. However, there are still some risks and weak implementation of internal control which indicate that the implementation of the principle of transparency is still not optimal.

Pengelolaan Keuangan BUMDes: Upaya Mewujudkan Tujuan Pembangunan Berkelanjutan Desa Martinus Ivan Suryo Wibowo; Aprina Nugrahesthy Sulistya Hapsari
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 9 No 1 (2022)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar

ABSTRACT Village Owned Enterprises (BUMDes) are considered to have an important role in helping to realize the government's two national programs, namely the acceleration of the Village-Sustainable Development Goals (SDGs) and the Post-pandemic National Economic Recovery. Therefore, good and correct BUMDes Joint financial management is needed so that they can become the driving wheel of the village economy. This study aims to analyze and describe the financial management of BUMDes Bersama based on the principles of transparent, accountable, participatory village financial management, as well as orderly and budgetary discipline. This study uses a qualitative method with data obtained through non-structured interviews with several sources and supported by documentation. The implementation of the principles of financial management in the Joint BUMDes has been carried out, but there are still principles that are not optimal, especially the principles of transparency, accountability, and budget order and discipline. The lack of optimal implementation of this principle is motivated by the limited means of disseminating financial information that is easily accessible to the public and the limited capacity of human resources in preparing consolidated financial reports for the Joint BUMDes business unit. ABSTRAK Badan Usaha Milik Desa (BUMDes) Bersama dinilai memiliki peran penting dalam membantu mewujudkan dua program nasional pemerintah, yaitu percepatan Tujuan Pembangunan Berkelanjutan (SDGs) Desa dan Pemulihan Ekonomi Nasional pasca pandemi. Oleh karena itu, diperlukan pengelolaan keuangan BUMDes Bersama yang baik dan benar agar dapat menjadi roda penggerak perekonomian desa. Penelitian ini bertujuan untuk menganalisis dan mendeskripsikan pengelolaan keuangan BUMDes Bersama berdasarkan prinsip pengelolaan keuangan desa yang transparan, akuntabel, partisipatif, serta tertib dan disiplin anggaran. Penelitian ini menggunakan metode kualitatif dengan data diperoleh melalui wawancara non terstruktur kepada beberapa narasumber dan didukung dengan dokumentasi. Implementasi prinsip pengelolaan keuangan pada BUMDes Bersama sudah terlaksana, akan tetapi masih terdapat prinsip yang belum optimal terutama prinsip transparan, akuntabel, serta tertib dan disiplin anggaran. Belum optimalnya implementasi prinsip tersebut dilatarbelakangi oleh masih terbatasnya sarana penyebaran informasi keuangan yang mudah diakses oleh masyarakat dan terbatasnya kemampuan sumber daya manusia dalam Menyusun laporan keuangan konsolidasi atas unit usaha BUMDes Bersama.

Sifat Machiavelli, Tekanan Ketaatan dalam Keputusan Etis: Keputusan Individu dan Kelompok Aprina Nugrahesthy Sulistya Hapsari; Aida Sari Situmeang; Intiyas Utami
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 1 (2018): Maret 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This research aims to test causality of obedience pressure, the Machiavellian character, and the ethical decision. It employs laboratory experiment with 2x2 between within-subject experimental designs. The respondents are 170 students as the representative of junior accounting staff. The independent variable is the ethical decision, and the dependent variables are Machiavellian character and obedience pressure. The result of this research shows that obedience pressure has causal effect on ethical decision. The Machiavellian characteristic gives a negative effect on the decision of the subject under high obedience pressure. Decision made under high obedience pressure and in group decision-making result in a higher ethical decision compared to the decision made individually. Whereas, the subject under low obedience pressure whether as an individual or a group experiences low ethical dilemma which results in ethical decision making.

Exploring three sides of whistleblowing Yokhebed Widhianingtyas; Aprina Nugrahesthy Sulistya Hapsari
Journal of Accounting and Investment Vol 24, No 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: The research was conducted at the Faculty Student Senate of Information Technology, Faculty Student Senate of Economics and Business, and Faculty Student Senate of Social and Communication Sciences at ABC University to explore three sides of whistleblowing, i.e., motives, reporting channels, and reporting media that can be used as a means of mitigating fraud in the management of student funds.Design/Methodology/Approach: This qualitative descriptive study used the primary data obtained through a questionnaire fill-out as an initial survey and further deepened through semi-structured interviews with the respondents. Some respondents involved were the treasurers of faculty, heads of SMF, and treasurers of SMF.Research findings: The results indicate that the intention of SMF functionaries to carry out whistleblowing aligns with the theory of reasoned action. Furthermore, the motives that underlie the whistleblowing intentions from external factors comprise organizational justice, the application of ethics in the work environment, and the whistleblower’s position in the organization. Meanwhile, the motives for internal factors include trust in the leadership, professional commitment, and confidence in the evidence of fraud. Anonymous reporting is also preferred for whistleblowing. Thus, as a reporting media, the university should provide an integrated whistleblowing system.Theoretical contribution/Originality: This research is expected to be useful for the functionaries of the Faculty Student Senate at ABC University by providing knowledge and means of evaluating various motives and reporting channels that can encourage them to carry out whistleblowing as an effort to mitigate fraud. In addition, this research is anticipated to be used by ABC University to evaluate the policy of designing a whistleblowing mechanism and providing reporting media options that can be used. Theoretically, this research is hoped to be additional literature related to developing the whistleblowing concept in terms of motives, reporting channels, and reporting media on fund management fraud in student organizations.

Three Lines Of Defense: A Form Of Reinforcement Of Village Owned Enterprise Intiyas Utami; Aprina Nugrahesthy Sulistya Hapsari; Yohanes Yakobus Werang Kean; Natasia Alinsari
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i3.22708

This study aims to explore the controls implemented in Village Owned Enterprises (BUMDes) financial management from the perspective of the three lines of defense at BUMDes "KITA" Wologai Tengah Village, Ende, East Nusa Tenggara. This study uses a qualitative descriptive method with sample collection techniques using primary data through FGDs and in-depth interviews with BUMDes management and village government, as well as secondary data through supporting documents. The research data obtained is processed by coding the results of the data collection stages, reduction, verification, and formulation of answers to research problems. The result shows that Three Lines of Defense model adopted by BUMDes “KITA” has not provide an optimal result in every line. This is because of this BUMDes is still new which has been running about three years so they are still focusing on the how to develop the BUMDes. So, they have not considered business continuity too much through risk mapping and control in financial management. This research has implications for the need for further consideration in using the concept of the three lines of defense for BUMDes, in addition to the need for the role of the central government in optimizing risk management to mitigation of fraud.

PENGENDALIAN INTERNAL DALAM PENGHIMPUNAN DANA NASABAH DI PD.BPR BANK SALATIGA Sarah Wahidatun Niswah; Aprina Nugrahesthy Sulistya Hapsari
ProBank Vol 4, No 2 (2019)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v4i2.509

The purpose of this study is to look at the role of the internal auditors in dealing with risks from customer fundraising activities in PD.BPR Bank Salatiga has been running effectively and efficiently. Supervision of customer fund disbursement activities is very important in preventing the risk of fraud that may occur from the employee and the customer. Supervision carried out in preventing fraud risk starts from the risk assessment made by the internal auditor so that the impvolvement of the audit in assessing risk and handling the findings that occur can be resolved and provide recommendations related parties to the risk found. The reaserch method used is a qualitative descriptive method with a phenomenological approach in PD.BPR Bank Salatiga. Risk analysis mapping will be synchronized with possible events that have occurred so that the role of the internal auditors is known in assessing and resolving the risks that accur. From the risk analysis and findings, it was found that the role of the internal auditor in assessing and resolving the risks that occurred was limited to those who handled when the problems that occurred could not be resolved by the parties concerned. Internal control carried out by the bank in assessing the risks that might occur can be said to be quite good in assessing emerging risks and overcoming the risks that arise can be resolved.

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

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.

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

Title

Found 72 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 72 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 72 Documents
Search