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All Journal Jurnal Siasat Bisnis Jurnal Akuntansi AKUNESA Jurnal Dinamika Akuntansi Pelangi Ilmu Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN AKRUAL: Jurnal Akuntansi Jurnal Pemberdayaan Masyarakat Madani (JPMM) Journal of Accounting Science Matra Pembaruan: Jurnal Inovasi Kebijakan SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Jurnal Abdimas Madani dan Lestari (JAMALI) JASF (Journal of Accounting and Strategic Finance) Jurnal Karinov Journal of Economics, Business, and Government Challenges Jurnal Trias Politika Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Journal of Entrepreneurship & Business Jurnal Ilmiah Wahana Pendidikan Jurnal Pengabdian kepada Masyarakat Jurnal Bisnis Mahasiswa Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Abimanyu: Journal of Community Engagement Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi AKUNESA Journal of Innovation Research and Knowledge Pareto : Jurnal Riset Manajemen dan Bisnis Jurnal Pengabdian Masyarakat Waradin Inspirasi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pendidikan Ekonomi, Akuntansi dan Kewirausahaan (JPEAKU) Jurnal Perpajakan dan Keuangan Publik IIJSE Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi VISA: Journal of Vision and Ideas Journal of Business and Information System Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Dian Anita Nuswantara
Universitas Negeri Surabaya
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Analisis penyebab temuan berulang apbdes pada audit internal inspektorat daerah Silalahi, Roubert Arsa Paringotan; Nuswantara, Dian Anita
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 22 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14590871

Abstract

Penelitian terdahulu menunjukkan bahwa temuan berulang masih sering ditemui. Teori keagenan menjadi penjelas mengapa demikian. Penelitian ini mencoba mengambil sudut berbeda menggunakan pembaharuan penggabungan kerangka teori keagenan dan perspektif kesalahan organisasi dengan mengidentifikasi temuan berulang sebagai suatu fenomena yang dialami baik dari sisi auditor maupun sisi auditee. Tujuan dari penelitian ini adalah untuk menganalisis penyebab temuan berulang atas pengelolaan dana APBDes pemerintah desa dalam pemeriksaan Audit Internal Reguler Inspektorat Daerah. Penelitian ini merupakan studi fenomenologi yang menggunakan pendekatan kualitatif dan bersifat eksploratori. Metode ini digunakan agar data yang diperoleh akan lebih lengkap, mendalam, kredibel dan bermakna dengan mencari tahu lebih dalam mengenai focus penelitian berdasarkan fenomena yang dialami dan informasi yang dikumpulkan dari narasumber melalui wawancara mendalam sehingga tujuan penelitian dapat tercapai. Data ini ditriangulasikan dengan data lain yang diperoleh dari observasi dan studi dokumentasi, kemudian dianalisis secara interaktif dengan mentranskip, mencoding, menyajikan dalam bentuk teks dan tabel, dan membuat suatu kesimpulan serta melakukan interpretasi . Hasil penelitian ini menunjukkan bahwa penyebab temuan berulang atas pengelolaan dana APBDes pemerintah desa dalam pemeriksaan Audit Internal Reguler Inspektorat Daerah dari sisi auditor adalah: 1) Keterbatasaan Auditor dalam kuantitas Sumber Daya Manusiany. Sedangkan dari sisi auditee adalah: 1) Kurangnya kualitas sumber daya manusia perangkat pemerintah Desa; 2) Kurangnya integritas dan nilai etika aparatur; 3) Lemahnya sistem pengendalian Internal; 4) Aturan; 5) Sarana dan prasarana.
The Effect of Good Corporate Governance on Firm Value Imtizal Jauhara Kusuma; Dian Anita Nuswantara
Journal of Economics, Business, and Government Challenges Vol. 4 No. 01 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v4i1.167

Abstract

This study aims to prove the effect of Good Corporate Governance (GCG) procedures which include the Board of Commissioners, Independent Commissioners, Audit Committee, Managerial Ownership and Institutional Ownership on Company Value. This research is a quantitative research because it aims to generalize the research results. The type of data used is secondary data with a research sample of non-financial state-owned companies that regularly publish financial reports on the Indonesian Stock Exchange during the period 2016 to 2018. Data analysis uses multiple linear regression using the SPSS program. The results of the analysis on the t test show that the variables of the Board of Commissioners and Institutional Ownership have an effect on firm value. While the three independent variables, the size of the Independent Commissioner, the Audit Committee and Managerial Ownership have no effect on firm value.
The role of internal auditors in fraud prevention: A systematic literature review (SLR) Irianti, Lingga Resvita; Nuswantara, Dian Anita; Pujiono, Pujiono
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 1 (2025): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v7i1.290

Abstract

This study aims to systematically examine the role of internal auditors in fraud prevention using a Systematic Literature Review (SLR) approach. Fraud poses a serious threat to organizational sustainability, making the role of internal auditors crucial in detecting and preventing fraudulent activities. This study reviewed five relevant articles published between 2020 and 2024, focusing on the contribution of internal auditors to the effectiveness of internal controls, early detection of anomalies, development of whistleblowing systems, and anti-fraud education. The findings reveal that internal auditors play a strategic role in fostering an organizational culture of integrity and transparency and narrowing the opportunities for fraud. However, the effectiveness of this role is influenced by factors such as auditor independence, management support, professional competence, and adequate resource allocation. Key challenges identified include managerial pressure and resource limitations. This study recommends collective organizational support to strengthen the internal audit function and create a sustainable fraud prevention system. The results are expected to provide theoretical and practical insights for enhancing the role of internal auditors in safeguarding organizational integrity
Peran Kolaborasi Kanwil DJP Jatim I dan Forum Tax Center Surabaya dalam Meningkatkan Kepatuhan Pajak UMKM melalui Business Development Service (BDS) Yoga Adi Prayogi; Adhityawati Kusumawardhani; Rifda Fitrianty; Ratna Anggraini Aripratiwi; Norbertus Purnomolastu; Dian Anita Nuswantara
Jurnal Pengabdian Masyarakat Waradin Vol. 5 No. 2 (2025): Jurnal Pengabdian Masyarakat Waradin
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/wrd.v5i2.612

Abstract

The Regional Office of DJP East Java I and the Surabaya Tax Center Forum are working together to run the Business Development Services (BDS) program. The goal is to get micro, small, and medium enterprises (MSMEs) to pay their taxes more accurately and help them do better in business. The program involved 21 MSMEs selected based on their possession of a Taxpayer Identification Number (NPWP) and Business Identification Number (NIB). The implementation methods included tax education, digital marketing training, and business financing solutions using a participatory approach, lectures, discussions, and interactive simulations. Evaluation was conducted through questionnaires to assess participants’ understanding of the materials presented and the program’s impact on their business capabilities. The results showed a 35% increase in participants’ understanding scores, with the majority of respondents indicating that the program was relevant and beneficial. This program also successfully increased tax awareness, digital marketing skills, and understanding of inclusive financing access. These results show that other areas can use the same collaborative and locally tailored method to help small and medium-sized businesses change their economies.
Artificial Intelligence and Data Mining in Detecting Financial Statement Fraud: A Systematic Literature Review Anggi Putri; Nuswantara, Dian Anita
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.2025

Abstract

General Background: Fraud in financial reporting significantly undermines stakeholder confidence and destabilises financial markets. Specific Background: The increasing complexity of financial data makes traditional fraud detection techniques inadequate, necessitating more sophisticated methods such as data mining and artificial intelligence (AI). Knowledge Gap: Despite the increasing adoption of AI in fraud detection, previous systematic literature reviews (SLRs) have generally focused narrowly on specific algorithms or data types, thus failing to provide a comprehensive assessment across multiple contexts. Objective: This study aims to critically evaluate the application of AI and data mining techniques in detecting financial statement fraud through a systematic literature review. Methods: A total of 30 peer-reviewed articles published between 2014 and 2024 were selected from Scopus, ScienceDirect, and Emerald databases using predefined inclusion-exclusion criteria and analysed narratively. Results: The review identified that supervised learning algorithms, specifically Support Vector Machine (SVM), Logistic Regression (LR), and XGBoost, were predominantly used, with XGBoost (96.94%) and LSTM (94.98%) showing the highest accuracy. Integration of financial and non-financial data improves detection stability. Novelty: In contrast to previous systematic reviews, this study offers a holistic synthesis covering algorithm types, structured and unstructured data, and diverse regional contexts. Implications: The findings highlight the transformative potential of AI in fraud detection and encourage further research on unsupervised learning and more in-depth utilisation of unstructured data
DO HUMAN RESOURCES ACCOUNTING DISCLOSURE DETER INVESTORS' DECISIONS IN THE BANKING SECTOR? Sundari, Siti; Hidayat, Widi; Isnalita; Nuswantara, Dian Anita; Run, Pharatt
JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Vol. 12 No. 2 (2024)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jepk.v12n2.p273-296

Abstract

A different perspective of management and shareholders may cause conflict that hampers long-term organizational objectives. Human Resources Accounting (HRA) as an element of long-term investment has become more prevalent as information that deters investor decisions. This study enlarges shareholder theory that focuses on HRA disclosure as voluntary disclosure. The quantitative approach using PLS-SEM provides empirical evidence that HRA disclosure mediates the relationship between firm size-firm value and profitability-firm size in a negative direction. The mediation form of HRA disclosure on profitability's effect on firm value is full mediation. Q2 of 25.2% indicates that the Firm's Size, profitability, and HRA disclosure can explain the variation in the firm's value change by 25.2%. Therefore, future research should include other variables that affect the firm's value, including NPL, CAR, and company age. This finding contributes to revisiting voluntary disclosure theory by questioning the theory. And give additional evidence from the signaling theory perspective that the voluntary one failed to send a good signal to the receiver.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT BELI KONSUMEN DI UD. LINDA TELUKDALAM Dian Anita Nuswantara; Riusman Lase; Aluiwaauri Tafonao
PARETO : Jurnal Riset Bisnis dan Manajemen Vol 10 No 2 (2025): PARETO: Jurnal Riset Manajemen dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/pareto.v10i2.3814

Abstract

Permasalahan penelitian ini adalah minat beli konsumen yang relatif rendah Tujuan penelitian ini adalah untuk mengetahui pengaruh faktor kualitas pelayanan, merek, harga dan ketersediaan barang terhadap minat beli konsumen di UD. Linda Telukdalam. Jenis penelitian ini adalah kuantitatif. Subjek dalam penelitian ini adalah konsumen UD. Linda Telukdalam sebanyak 37 orang. Hasil penelitian ini menunjukkan bahwa adanya pengaruh menggunakan data angket yang disebarkan kepada 37 konsumen di UD. Linda Telukdalam. Hasil penelitian menunjukkan bahwa faktor kualitas pelayanan, merek, harga dan ketersediaan barang mempengaruhi secara positif dan signifikan minat beli konsumen di UD. Linda Telukdalam. Disimpulkan bahwa ketika terjadinya peningkatan pada faktor kualitas pelayanan, merek, harga dan ketersediaan barang, maka minat beli konsumen mengalami peningkatan. Peneliti menyarankan (1) UD. Linda Telukdalam perlu memberikan pelayanan secara konsisten kepada konsumen sehingga konsumen senang dan mau membeli ulang. Pelayanan yang konsisten seperti mengutamakan melayani konsumen yang sudah lama dating; (2) UD. Linda Telukdalam perlu menunjukkan sikap empati terhadap konsumen seperti mendekati dan menganggap konsumen sebagai teman dekat atau keluarga sehingga memberikan kesan yang baik kepada pembeli; (3) UD. Linda Telukdalam harus memperhatikan dan menyesuaikan harga barangnya dengan pesaing lainnya sehingga barang yang ditawarkan dapat dijangkau oleh konsumen.
Symbolic Governance? Independent Commissioners And Institutional Ownership On Tax Avoidance In State-Owned Enterprises Sakti, Maharani Evelyna Putri; Nuswantara, Dian Anita; Runn, Pharat
JURNAL TRIAS POLITIKA Vol 9, No 2 (2025): Oktober 2025, Jurnal Trias Politika
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/jtp.v9i2.7799

Abstract

Tax avoidance remains a persistent challenge in emerging economies, particularly within State-Owned Enterprises (SOEs) that are expected to serve both commercial and public functions. This study investigates the influence of independent commissioners and institutional ownership on tax avoidance among SOEs listed on the Indonesia Stock Exchange (IDX) during the 2015–2023 period. The research adopts a quantitative approach with an inferential design, utilizing secondary data derived from the annual reports of 23 SOEs that met the sample criteria, resulting in 207 firm-year observations. Tax avoidance is measured using the Effective Tax Rate (ETR). The analytical method employed is Generalized Least Squares (GLS) regression, with the Random Effect Model (REM) selected based on Chow, Hausman, and Lagrange Multiplier tests. Data processing was conducted using STATA version 17, and the model's validity was tested through classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation. The results reveal that the proportion of independent commissioners has no significant effect on tax avoidance, while institutional ownership is negatively associated with ETR, indicating a positive effect on tax avoidance. These findings suggest that institutional ownership in SOEs may not effectively function as a governance mechanism due to political interference and agency conflicts. This study contributes to the corporate governance literature by offering empirical insights into the symbolic nature of governance structures in government-owned firms, particularly in the context of developing countries.
THE ILLUSION OF TECHNOLOGICAL FRAUD DETECTION: WHY AUDITOR COMPETENCE STILL RULES? Tantini, Dewi; Nuswantara, Dian Anita; Run, Pharatt
Jurnal Akuntansi Multiparadigma Vol 16, No 2 (2025): Jurnal Akuntansi Multiparadigma (Agustus 2025 - Desember 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.2.20

Abstract

Abstrak – Ilusi Deteksi Teknologi Kecurangan: Mengapa Kemampuan Auditor Masih Menentukan?Tujuan Utama – Penelitian ini bertujuan mengungkap persepsi auditor internal daerah mengenai efektivitas alat deteksi fraud.Metode – Penelitian ini menggunakan metode studi kasus. Informan penelitian ini adalah auditor lembaga pengawas internal di Jawa Timur.Temuan Utama – Penelitian ini menunjukkan bahwa kecurangan yang dominan bersifat administratif. Alat bantu seperti Excel dan sistem kontrol dinilai efektif, tetapi keberhasilannya sangat bergantung pada kompetensi auditor serta dukungan pemeriksaan lapangan. Temuan ini menegaskan memperlihatkan pentingnya keterampilan teknis auditor dalam pendeteksian kecurangan.Implikasi Teori dan Kebijakan – Penelitian ini menegaskan keberadaan teori atribusi dalam pengembangan kompetensi auditor. Selain itu, penelitian ini menekankan perlunya penguatan kompetensi auditor melalui pelatihan computer-assisted audit tools, peningkatan pemanfaatan teknologi audit, serta pembenahan budaya kerja organisasi.Kebaruan Penelitian – Penelitian ini memiliki kebaruan kepada eksplorasi persepsi auditor internal daerah mengenai efektivitas penggunaan alat deteksi fraud berbasis teknologi sederhana dan sistem kontrol organisasi. Abstract – The Illusion of Technological Fraud Detection: Why Auditor Competence Still Rules?Main Purpose – This study aims to reveal the perceptions of regional internal auditors regarding the effectiveness of fraud detection tools.Method – This study utilised a case study method. The informants were internal audit officers in East Java.Main Findings – This study shows that the dominant type of fraud is administrative. Tools such as Excel and control systems are considered effective, but their success is highly dependent on the competence of auditors and field audit support. These findings emphasise the importance of auditors' technical skills.Theory and Practical Implications – This study confirms the existence of attribution theory in the development of auditor competencies. In addition, this study emphasises the need to strengthen auditor competencies through training in computer-assisted audit tools, increasing the use of audit technology, and improving the organisational work culture.Novelty – This study is novel in its exploration of regional internal auditors' perceptions of the effectiveness of using simple technology-based fraud detection tools and organisational control systems.
Pelatihan Pengelolaan Keuangan dan Pelaporan Pajak di KUB Sukses Sejahtera Aisyaturrahmi, Aisyaturrahmi; Nuswantara, Dian Anita; Prastiwi, Dewi; Bhilawa, Loggar
Abimanyu : Jornal of Community Engagement Vol 3 No 1 (2022): February 2022
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v3n1.p40-56

Abstract

Laporan keuangan serta kewajiban pajak terutang merupakan informasi yang relevan dalam pengambilan keputusan pengembangan usaha UMKM. Keterbatasan sumber daya manusia serta pengetahuan pemilik menjadikan para pemilik UMKM belum memahami pentingnya informasi keuangan dalam pengambilan keputusan pengembangan usaha. Usaha Mikro Kecil Menengah (UMKM) merupakan gerakan ekonomi kerakyatan yang masih dikelola secara konvensional yang menjadi salah satu potensi perekonomian dan mata pencaharian masyarakat. Diperlukan suatu Gerakan untuk meningkatkan kemampuan manajerial UMKM untuk dapat bertahan dalam persaingan usaha serta kondisi pandemic saat ini. Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pelatihan pengelolaan keuangan dan perpajakan di KUB Sukses Sejahtera secara online. Dengan metode pelatihan online diharapkan dapat meningkatkan pengetahuan dan kemampuan pelaku usaha mikro dalam pencatatan pengelolaan keuangan, sehingga ke depan dapat mengambil keputusan yang tepat untuk keberlanjutan usahanya.
Co-Authors Adhityawati Kusumawardhani Aisyaturrahmi Ali Alnajar, Ali Elazumi Alnajar, Ali Elazumi Ali Alvin Rizani AMELIA SETYAWATI, AMELIA Anggi Putri aprilina susandini Aripratiwi, Ratna Anggraini Augy Ladyana Firstyanto Brian Adinata Budi Purwoko Cantika Sari Siregar Danis Maulia Daniswara, Endra Rasendriya Dewi Prastiwi Dhuwik Ratnasari Dita Rimbawati Dewi Djoewita, Djoewita Dr. Dewi Dwi Ariyanto Dwiarko Nugrohoseno Elfrida Ambarita Elfrida Ambarita, Elfrida Fanggidae, Apriana H.J. Fernanda Rizki Brianti Friyanto, Friyanto Girindratama, Muhammad Wisnu Girindratama HARIYATI Hariyati Hariyati Hariyati Haryati Haryati Herning Indriastuti Ika Permatasari Imtizal Jauhara Kusuma Imtizal Jauhara Kusuma Insyirah Putikadea Irianti, Lingga Resvita Isnalita Kurniati, Fitrina Lidya Primta Surbakti Linda Oktaviani Lintang Venusita Listya Eka Maharani Loggar Bhilawa Mariana Marisa Intan Prawesti Merlyana Dwinda Yanthi Meylia Elizabeth Ranu Miftahul Jannah Mulyani, Heni Musyaffi, Ayatulloh Michael Nasution, Hafifah Nikita Aprilia Sukmawidjaya Nirma Kurriwati Norbertus Purnomolastu Norbertus Purnomolastu Nur Azizah Nurul Afifah Pujiono Pujiono Puspo Dewi Dirgantari Rahman, Iradah Ratih Kusumawati Raya Sulistyowati Rendra Arief Hidayat Rida Perwita Sari Rifda Fitrianty Rika Puspita Sari Rima Rifana Riusman Lase Rizal, Ach. Syaiful ROHMAWATI KUSUMANINGTIAS Ronald P.C. Fanggidae Ruben Jr Nayve Ruben M. Nayve Jr Run, Pharatt Runn, Pharat Sakti, Maharani Evelyna Putri Sanaji Sari, Ramadhani Indah Sari, Wulan Iyhig Ratna Selfiah, Selfiah Serena, Rinasda Silalahi, Roubert Arsa Paringotan Siti Sundari Siti Zabedah Binti Saidin Sri Setyo Iriani Sudarjo Sugangga, Amelia Sugangga, Fannie Sugangga, Rayyan Suharyoto, Suharyoto SUJARWANTO Syahar Banu, Syahar Tafonao, Aluiwaauri Tantini, Dewi Ulum, Nafi' Fahrur Warih Puspo Andjani Widi Hidayat Yoga Adi Prayogi Yuni Khoirotul Abdiyah Yuni Khoirotul Abdiyah Zalza Berlinda Pratiwi Zukhruf, Ratu Dintha Insyani