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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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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

Abstract

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

Abstract

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

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.
Can a Village Website Be an Indicator of Public Transparency? Mika Puspitasari; Choironi Ardiyansyah; Aprina Nugrahesthy Sulistya Hapsari
Asia Pacific Fraud Journal Vol. 8 No. 2: 2nd Edition (July-December 2023)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v8i2.303

Abstract

The village is the lowest unit that must be a government structure which in financial management is based on the principles of good governance and transparency. Transparency as accountability to all stakeholders as well as a supervisory effort to minimize fraudulent forms of financial management. One form of transparency is through the management of village websites. But in reality the village website has not been managed optimally. Therefore, this study aims to analyze the transparency of village financial management through websites in 280 villages that are within the scope of the Grobogan Regency area. The method used is qualitative research with a descriptive interpretation approach, namely observing, describing and interpreting objects and then drawing conclusions. Data collection based on content analysis regarding village management achievements. The results showed that the utilization of village websites in Grobogan Regency as a form of transparency had not been maximized. The lack of transparency is due to the lack of information provided, and many websites only provide tools with no content in them, thereby triggering a possible decrease in public and other stakeholders’ trust in village management
Disclosing the Potential for Fraud in the Flow of Funds at “Dana” Cooperative Aprina Nugrahesthy Sulistya Hapsari; Intiyas Utami; Yohanes Yakobus Werang Kean; Gracella Theotama
Asia Pacific Fraud Journal Vol. 8 No. 1: Volume 8, No. 1st Edition (January-June 2023)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v8i1.304

Abstract

Apart from being a pillar of national economic development, cooperatives also play a role in improving the welfare of their members. The whole process of managing cooperatives must be based on the principles of good organizational governance. However, the good role of cooperatives in supporting the national economy has not been realized properly. Cases of fraud still often occur in the process of managing cooperative funds which have an impact on the sustainability of cooperatives and stakeholders. In every case of fraud there must be motives behind it. This study aims to identify the potential for fraud and its motives at “Dana” Cooperative in X Village, Y Regency, East Nusa Tenggara Province. This research uses a qualitative approach with a case study method. The data used in this study are primary data, obtained through Focus Group Discussions (FGD) and interviews, and secondary data from supporting documents. The results of this study indicate that there is a potential for fraud in managing funds at “Dana” Cooperative in the form of asset misappropriation. The funds managed by the cooperative are funds obtained from funding program for the independent villages launched by the provincial government. Fraud motives include pressure, opportunity, and rationalization.
Pergeseran Peran Auditor Internal dalam Mendukung Terwujudnya Good Corporate Governance Chrystabel, Stefani; Hapsari, Aprina Nugrahesthy Sulistya

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.243 KB) | DOI: 10.31955/mea.v4i3.410

Abstract

Penelitian ini bertujuan untuk mengetahui pergeseran peran auditor internal dalam mendukung terwujudnya tata kelola perusahaan yang baik dengan meninjau 44 jurnal yang berkaitan dengan peran auditor internal dan kemudian dianalisis untuk memperoleh paradigma terkait peran auditor internal dalam menciptakan tata kelola perusahaan yang baik. Hasil penelitian ini menyatakan bahwa terdapat pergeseran peran auditor internal, yang diawali dengan peran sebagai watchdog kemudian berkembang menjadi peran konsultan dan katalis bagi perusahaan.
Praktik Audit Sistem Informasi: Sebuah Langkah Menuju Kematangan Tata Kelola Sistem Informasi Hapsari, Aprina Nugrahesthy Sulistya; Yofinda, Samuel Putra; Theotama, Gracella
Jurnal Ilmiah Wahana Akuntansi Vol. 17 No. 2 (2022): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.17.024

Abstract

Society 5.0 necessitate every company to be able to optimize information technology resources that continue to grow in order to have competitiveness, especially the pandemic. This also needs to be supported by optimal IS / IT governance owned by the company, so as to minimize errors and other obstacles. Therefore, it is necessary to have an information system audit to assess capabilities and provide an evaluation so that the company is able to create better risk management. This research aims to assess the level of capability and evaluation of the information system implemented by Adira Finance, especially branch companies in the Salatiga City, using the COBIT 5 framework. Data were obtained by conducting interviews and observations to employees related to IT, and analyzed by qualitative descriptive method. The result of this study shows that the average capability level in each domain is level 1 (performed process), so it can be said that the system is able to operate properly
Peran BUMDes Dalam Memanfaatkan Dana Desa Untuk Memajukan Kesejahteraan Masyarakat Desa Banyuanyar, Kecamatan Ampel, Kabupaten Boyolali Tjokro Rahardjo, Yesaya Setia Nugroho; Hapsari, Aprina Nugrahesthy Sulistya
Akutansi Bisnis & Manajemen ( ABM ) Vol 26 No 2 (2019): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.08 KB) | DOI: 10.35606/jabm.v26i02.453

Abstract

The Indonesian government is currently carrying out overall development both in terms of infrastructure and economically for every corner of the region such as in rural areas. This is evidenced by the assistance in the form of village funds which are given annually by the government. Another proof of rural development is the four development programs launched by the Ministry of Village, Development of Disadvantaged Areas and Transmigration, one of them is the development of Village Enterprises (BUMDes). BUMDes are expected to be the main economic foundation for rural areas so that BUMDes can be a source of income for rural development. This study aims to provide information about the role of BUMDes in managing village funds to improve the prosperity of the Banyuanyar Village community, Ampel District, Boyolali Regency. This study uses a qualitative method by collecting data using analytical triangulation techniques. The results of the study show that BUMDes have performed their roles quite well in the welfare of society. The constraints of BUMDes in Banyuanyar Village refer more to the lack of human resources that can process the village's potential and are still skeptical of the village community about BUMDes itself.
The Challenges of Anticorruption Education in Universities Hapsari, Aprina Nugrahesthy Sulistya; Chariri, Anis
Asia Pacific Fraud Journal Vol. 9 No. 1: 1st Edition (January-June 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i1.322

Abstract

This study aims to describe about anti-corruption education in the learning curriculum of 2 undergraduate accounting study programs that are accredited A or Excellent at 2 universities in Central Java. This study uses descriptive analysis by taking research data from the official university website. The results of the study show that the two study programs consider anti-corruption education to be important in teaching students and needs to be integrated into the curriculum through compulsory courses, general activities such as seminars, and training to strengthen student soft skills. On the website, several matters related to anti-corruption education have been published, such as the vision and mission, curriculum, and news about general anti-corruption activities. The challenge going forward in the implementation of anti-corruption education lies in the integration of anti-corruption values into students, the specifications of courses that discuss anti-corruption education, and moral education in facing the 4.0 industrial revolution era to produce graduates with high integrity.
Anti-Corruption Education, Is It Important? Syahputra, Yesaya Brian; Theotama, Gracella; Hapsari, Aprina Nugrahesthy Sulistya
Asia Pacific Fraud Journal Vol. 9 No. 2: 2nd Edition (July-December 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i2.327

Abstract

The endless phenomenon of corruption proves that the level of public awareness of corruption is still low and anti-corruption education is needed as early as possible to mitigate the occurrence of corrupt practices in Indonesia, including at the higher education level. The urgency of implementing anti-corruption education also needs to begin with individual awareness of the importance of anti-corruption education. This is a preliminary study that aims to measure students’ perception of anti-corruption education in higher education. This study conducted a survey of several students in all faculties at Universitas Kristen Satya Wacana (UKSW) to see the understanding and the importance of anti-corruption education in the university. The result showed that most of UKSW students understand about corruption and any matters related. The students mostly agree that the role of anticorruption education is very important in efforts to prevent corruption. Furthermore, the learning curriculum at UKSW has accommodated anti-corruption education even though it is not yet explicit and specific.
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