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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.
Penguatan guru mengatasi kerentanan mental siswa melalui pelatihan hypnoteaching berbasis siklus experiential learning Ranu, Meylia Elizabeth; Iriani, Sri Setyo; Nuswantara, Dian Anita; Nugrohoseno, Dwiarko
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 4 (2024): December
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i4.27369

Abstract

Abstrak Bullying atau perundungan di sekolah adalah masalah yang signifikan di seluruh dunia, mempengaruhi perkembangan fisik, emosional, dan spiritual individu. Indonesia tidak lepas dari kasus perundungan, termasuk kasus yang terjadi di lingkungan sekolah. Demikian pula kasus bullying di labschool, mulai dari kasus ringan sampai dengan sedang. Secara spesifik, belum terdapat kasus bullying yang mengkhawatirkan melainkan sekadar bullying antar teman yang tidak mengakibatkan dampak serius. ituasi perkembangan siswa yang mengalami kerapuhan mental dan motivasi, baik disebabkan kondisi rumah maupun lingkungan sekolah menambah panjang daftar permasalahan di sekolah. Salah satu elemen yang penting dalam mengurangi risiko demotivasi dan kerentanan mental adalah guru, baik guru BK maupun guru mata pelajaran. Hypnoteaching sebagai bagian dari peningkatan kapasitas individu dimulai dengan memahami lebih jelas mengenai hipnosis. Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk memberikan pelatihan hipnoteaching kepada 25 guru yang terdiri dari guru bimbingan konseling (BK) dan guru mata pelajaran Labschool UNESA sebagai bentuk penguatan kerentanan mental peserta didik melalui metode experiential learning. Dengan beberapa praktik di setiap siklusnya dan soal pre dan post tes, terdapat evaluasi yang berlangsung selama satu bulan pengamatan melalui daring antara guru dengan penyelenggara PKM serta pakar hynoteaching. Guru mendapatkan manfaat dari pelatihan ini untuk menciptakan pembelajaran yang menyenangkan dengan kondisi mental siswa yang sehat. Kata kunci: pengabdian; pelatihan; hypnoteaching; kerentanan mental siswa. Abstract Bullying in schools is a significant problem worldwide, affecting the physical, emotional, and spiritual development of individuals. Indonesia is not free from bullying cases, including cases that occur in the school environment. Specifically, there have been no cases of bullying that are merely bullying between friends that do not cause serious impacts. The development situation of students who experience mental and motivational fragility, either due to home conditions or the school environment, adds to the long list of problems in schools. One important element in reducing the risk of demotivation and mental vulnerability is teachers. Hypnoteaching as part of increasing individual capacity begins with a clearer understanding of hypnosis. This Community Service activity aims to provide hypnoteaching training to 25 teachers consisting of guidance and counseling teachers and Labschool UNESA subject teachers as a form of strengthening students' mental vulnerability through the experiential learning method. With several practices in each cycle and pre- and post-test questions, there is an evaluation that lasts for one month of observation through challenges between teachers and community service organizers and hynoteaching experts. Teachers benefit from this training to create enjoyable learning with healthy student mental conditions.Keywords: keywords: community service; training; hypnoteaching, students' mental vulnerability.
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
Environmental Quality Cost Analysis at PT. Anugrah Harisma Barakah Pratiwi, Zalza Berlinda; Nuswantara, Dian Anita
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.6187

Abstract

This study evaluates the environmental responsibility of the mining company PT. AHB in reducing the negative impacts of mining activities. The results show that PT. AHB has implemented programs to improve the environment in accordance with applicable government regulations. The company's environmental programs include: prevention costs (acid mine drainage mitigation, dam/pond construction, sampling), detection costs (laboratory analysis, procurement of monitoring equipment, water, air, and soil quality management, and environmental consultation), and internal failure costs (hazardous waste management, biodiversity, land management, nurseries, planting, and maintenance of flora/fauna). The company's environmental costs are also influenced by dynamic environmental conditions and often exceed the planned budget. As part of its business strategy, PT. AHB also integrates environmental costs into production costs. This study emphasizes the importance of the company's commitment to sustainable environmental management.
Whistleblowing System: Do seniors blow less? Sari, Rida Perwita; Surbakti, Lidya Primta; Sari, Rika Puspita; Nuswantara, Dian Anita
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i1.397

Abstract

To fortify itself against any harmful behavior, an organization has meticulously designed a whistleblowing policy system. Despite the availability of this channel, not all members actively engage in using it to contribute to the overall health of the organization. To address this issue effectively, organizations need to conduct in-depth analyses to identify the specific barriers within their context. Our study responds to such topical issues by observing the role of seniority in motivating organizational members to actively embrace their roles as whistle-blowers. The research specifically examines the role of maturity in influencing individuals to step forward and report wrongdoing within the organization. In doing so, we employed the moderated regressions as a methodological approach, involving 396 employees from eight East Java offices of the Directorate General of Taxation. The study's findings provide empirical support for the notion that positive attitudes toward the use of the whistleblowing system significantly increase members' intention to report instances of wrongdoing. However, the research fails to corroborate the hypothesis that age plays a significant role in influencing people’s intention to be whistle-blowers. Considering these results, the implications for organizational governance and policymaking are discussed.
Pendampingan Digital Marketing Pada UMKM Tas Talikur, Kabupaten Blitar, Jawa Timur Hariyati; Nuswantara, Dian Anita; Venusita, Lintang
Abimanyu : Jornal of Community Engagement Vol 6 No 2 (2025): August 2025 (In Press)
Publisher : Universitas Negeri Surabaya

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

Abstract

The PKM activity was carried out in order to help Talikur Bag MSMEs engaged in the field of Talikur Bag Creative Crafts located in Kandangan Village RT 02 and RW 02, Srengat District, Blitar Regency, East Java, become digitally literate MSMEs. In order to have the ability in digital marketing, Talikur Bag business actors in the village must have an understanding, skills and implement sustainable digital marketing which can ultimately increase sales. It is necessary to carry out PKM related to digital marketing to compete in the digital world. Digital Marketing is the key to the success of a business carried out, which in this activity includes promotional activities and seeking market share through digital media by utilizing several digital platforms. This activity was held on May 3, 2024 online at 16.00-18.00 and May 4-5, 2024 offline at: FX Labs Coffee & Eatery, Jl. Ahmad Yani no 121 Blitar starting at: 08.00 - 15.30. This activity was attended by 10 (ten) UMKM. UMKM Talikur Bag actors engaged in the field of Talikur Bag Creative Crafts located in Kandangan Village RT 02 and RW 02, Srengat District, Blitar Regency, East Java. The materials discussed were: Marketing strategies, Creating Digital Marketing content, Digital Marketing as a whole.
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.
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 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 Loggar Bhilawa Mariana Marisa Intan Prawesti Merlyana Dwinda Yanthi Meylia Elizabeth Ranu Miftahul Jannah Mulyani, Heni Musyaffi, Ayatulloh Michael Nasution, Hafifah Norbertus Purnomolastu Nur Azizah Nurul Afifah Pratiwi, Zalza Berlinda 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 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 Sri Setyo Iriani Sudarjo Sugangga, Amelia Sugangga, Fannie Sugangga, Rayyan Suharyoto, Suharyoto SUJARWANTO Syahar Banu, Syahar Tafonao, Aluiwaauri Tantini, Dewi Warih Puspo Andjani Widi Hidayat Yoga Adi Prayogi Zukhruf, Ratu Dintha Insyani