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

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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.
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.
Accountability in governance: will and can traditional village-owned enterprises achieve it? Hapsari, Aprina Nugrahesthy Sulistya; Utami, Intiyas; Kean, Yohanes Werang
The Indonesian Accounting Review Vol. 10 No. 2 (2020): July - December 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.2165

Abstract

Village-Owned Enterprise (in Indonesia commonly referred to BUMDes) has a goal to develop the economy of the village community. Wologai Tengah Vil-lage in Ende Subdistrict, Flores Regency, East Nusa Tenggara Province, Indo-nesia is one of the traditional villages that have a tourist attraction, especially in terms of traditional houses and various rituals. One of the advantages of Wologai Tengah Village is the ability of its traditional leaders (Mosalaki) and village officials to mobilize village communities. This research aims to explore the understanding of village officials and traditional leaders in realizing the village accountability and the philosophical value of local wisdom of traditional village by supporting the accountability of BUMDes. The qualitative research method was selected in this study with informants consisting of traditional leaders, village officials, government representatives, and local village communities. Data were obtained through direct interviews and Focus Group Discussion attended by resource persons related to the BUMDes. In terms of village accountability, traditional leaders and village officials have a strong will in preparing financial reports and budget of BUMDes. The problem faced in realizing village accountability is the inadequate capacity of human resources to prepare financial reports and budgets of BUMDes.
Leadership in Realizing Financial Management Accountability for Village-Owned Enterprises Utami, Intiyas; Hapsari, Aprina Nugrahesthy Sulistya; Kean, Yohanes Yakobus Werang
The Indonesian Accounting Review Vol. 12 No. 1 (2022): January - June 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i1.2793

Abstract

This study aims to explore the role of leadership in realizing the accountability of financial managment of ecotourism–based BUMDes Au Wula in Detusoko Barat Village, Ende Regency, East Nusa Tenggara Province. This research uses a qualita-tive method with the resource persons consisting of village officials, government representatives, indigenous community leaders, and local community representatives. The data were collected through interviews and focused discussions with various sources regarding the ideal leadership model in managing ecotourism-based Village-Owned Enterprises (Indonesia: Badan Usaha Milik Desa /BUMDes). The results indicate that the type of transformative leadership in BUMDes Au Wula has a role in realizing BUMDes financial management accountability such as a role model, inspirators, stimulator of creativity and inno-vation, and consultant for BUMDes managers. In addition to other supporting documents, BUMDes financial reports can be completed and accounted for properly. Another finding relates to the regeneration of the leadership of BUMDes Chairman when he was then elected as the Head of Detusoko Barat Village.
Fraud Reporting Portal Is Easy And Useful? Hermawan, Aditya Pradina; Hapsari, Aprina Nugrahesthy Sulistya
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.982 KB) | DOI: 10.32662/gaj.v4i1.1451

Abstract

The case of fraud is currently a hot topic, according to ACFE in 2018 the rate of fraud in the education sector in the Asia-Pacific region is reached five percent. There are several ways to detect fraud in order to overcome or minimize the occurrence of fraud, one of which is whistleblowing. Based on the ACFE survey in 2020, shows that currently, the form of fraud reporting media tends to be online or electronic. This research aims to explore the ease of use, usefulness, and importance of fraud reporting information systems in educational institutions using the TAM theory. This research method is descriptive qualitative. The results showed that the number of reports submitted to the fraud reporting portal was not driven by the ease and usefulness of the reporting portal service. The results of this study, apart from being able to add insight and literature, can also be used as material for consideration in making improvements related to the use of fraud reporting information systems, especially in educational institutions.
Sifat Machiavelli, Tekanan Ketaatan dalam Keputusan Etis: Keputusan Individu dan Kelompok Sulistya Hapsari, Aprina Nugrahesthy; Situmeang, Aida Sari; Utami, Intiyas
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 1 (2018): Maret 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v5i1.8030

Abstract

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.
Fraud hexagon dalam motif melakukan kecurangan akademik Theotama, Gracella; Waskita, Yeremia Denny; Hapsari, Aprina Nugrahesthy Sulistya
Jurnal Ekonomi dan Bisnis Vol. 26 No. 1 (2023)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v26i1.7395

Abstract

Kecurangan (fraud) terkhusus di bidang akademik menjadi tantangan bagi setiap institusi pendidikan. Setiap kecurangan memiliki motif yang melatarbelakangi. Salah satu kerangka kerja yang menjelaskan motif kecurangan adalah fraud hexagon. Oleh karena itu, penelitian ini menggunakan kerangka kerja fraud hexagon sebagai alat dan konsep untuk mendeteksi kecurangan akademik. Penelitian ini dilakukan di Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana dengan jumlah sampel 270 mahasiswa akuntansi aktif yang diperoleh dengan menggunakan rumus slovin. Penelitian ini bertujuan untuk menguji variabel-variabel dalam fraud hexagon sebagai motif mahasiswa untuk berniat melakukan kecurangan akademik. Pada metode penelitian, penelitian ini menggunakan pendekatan kuantitatif dengan enam variabel bebas dan satu variabel terikat. Berdasarkan hasil penelitian yang diperoleh, secara simultan keenam faktor tersebut mempengaruhi niat melakukan kecurangan akademik di Fakultas Ekonomi dan Bisnis Universitas Kristen Satya Wacana. Sedangkan secara parsial, faktor yang berpengaruh signifikan untuk melakukan kecurangan akademik adalah rasionalisasi.
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.
TOPSIS Method Implementation for Employee Performance Information System David Bambang Tri Wijaya; Teguh Wahyono; Aprina Nugrahesthy Sulistya Hapsari
International Journal of Information Technology and Business Vol. 4 No. 2 (2022): April: International Journal of Information Technology and Business
Publisher : Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/ijiteb.422022.21-26

Abstract

Employee performance appraisal is one part of human resource activity, to maintain the quality and performance of its employees. Satya Wacana Christian University (SWCU) has also implemented the system, especially for its non-academic employees. The Employee Assessment Process in SWCU has been done by filling out a DP3 form manually, based on the evaluation from the supervisor. The manual assessment process takes a lot of time, because of how many employees need to be evaluated and the lack of objectivity in the assessment. Hence, this research is being done with a purpose to map out and implement a web-based performance assessment information system for the employees, which can then be used to assess those employees’ performance using a computerized system. This research is done to design an information system of performance assessment by applying Technique for Others Reference by Similarity to Ideal Solution (TOPSIS) method so that the assessment process can be done more objectively, quickly, and more importantly easily especially for the multi-criteria assessment process.
Analysis of Information System Governance Audits Based on Cobit 5.0 In Badan Keuangan Daerah City of Salatiga Ruslie, Gabriella Angeline Yoga; Sulistya Hapsari, Aprina Nugrahesthy
International Journal of Information Technology and Business Vol. 1 No. 2 (2019): April: International Journal of Information Techonology and Business
Publisher : Universitas Kristen Satya Wacana

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

Abstract

Badan Keuangan Daerah (BKD) City of Salatiga is a financial governance departement that manages finance including taxes, expenditure and budgeting for Salatiga government. BKD have Sistem Informasi Penatausahaan Keuangan Daerah (SIPKD) that manage all other accounting information systems as input, this system has neverbeen audited before, because KOMINFO has the right to be founded in 2017. The method use is, qualitative describetive with primary data type, and use study case approarch at BKD. Based on audit which researchers do with framework CobIT 5.0, the results of fifth domain at capability level 2 (Managed). In this condition, organization governance to SIPKD already can be support overall, especially in supporting making financial report Salatiga government. Suggestion for next research, can be done at other SKPD in Salatiga
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