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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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Articles

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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

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

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 :

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

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

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

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

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.

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i2.16905

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.

Peran Badan Permusyawaratan Desa dalam Pengelolaan Aset Desa: Kata Kunci: Aset Desa, BPD, Dana Desa, dan Pengawasan Mahenda Erarefra Putra; Aprina Nugrahesthy Sulistya Hapsari
Jurnal Akuntansi Vol. 12 No. 1 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i1.2009

This study aims to describe the role of Badan Permusyawaratan Desa (BPD) in village assets management in Purworejo village, Purworejo Klampok sub-district, Banjarnegara Regency. Village assets are interesting to study because of the phenomena that occur indicate weaknesses in village assets management. On the other hand, village assets are an inseparable part of the government's efforts to increase village values ??and advance national development. This study uses a qualitative descriptive approach with in-depth interview method and observation as data collection methods. The participants in this study are members of BPD 2018-2024 and members of the community involved in village assets management. The results of this study indicated that the role of BPD in village assets management are apparent in all stages, especially in the stages of planning, procurement, transfers, administration, reporting and supervision. However, the role of the BPD is not too optimal due to constraints related to limited human resources, especially regarding each BPD members’ educational background and their availability of time. In addition, the community itself still does not have a deep understanding of the role of BPD, so they feel that they have not been directly affected by the existence of BPD.

Evaluasi Sistem Keuangan Desa dengan Technology Acceptance Model Rhosalina Damayanti; Putu Prema Sulistyaning Putri; Aprina Nugrahesthy Sulistya Hapsari
Jurnal Akuntansi Vol. 14 No. 1 (2022): Vol 14 No 1 (2022)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v14i1.4019

The purpose of this research is to evaluate the implementation of Siskeudes in the management of village fundsby using the Technology Acceptance Model (TAM) approach in Gedangan Village. Data acquired by in-depth observation and interviews with village officers and operators of Siskeudes and will be explained using a qualitative descriptive method. The result of this research show that the use of Siskeudes as a media for managing village funds in Gedangan Village are useful, easy to use and also shorten the time for preparing the reports. However, the use of Siskeudes in Gedangan Village is still not optimal due to the limitation of the human resources either in quantity or the ability to mastering technology. The benefit of this research is to enrich the literature for further research and provide recommendations for the government to re-formulate a strategy to improve the quality of village officers to operate the Siskeudes. The conclusion obtained from this researh are Siskeudes facilitate (perceived of ease of use) and useful (perceived of usefulness) in managing village funds. It is also able to help the government in turning a crisis of public trust into an opportunity for more accountable and transparance in managing bugdet. Keywords: Village Funds, Perceived of Ease of Use, and Perceived of Usefulness

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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