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The Influence of Auditor Individual Factors to the Time it Takes in Detecting Fraud Angelique, Valencia; Silalahi, Jesica Hasianna; Saragih, Rio Lambardo; Sari, Martdian Ratna; Maulana, Noveri
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.v9i2.344

ACFE Indonesia 2019 shows that fraud can be found or detected within 12 months. This indicates that there are factors that prevent the fraud from being detected quickly, such as individual auditor factors that play a role in detecting the fraud. The novelty of this research is to focus on individual factors including auditor’s experience, independence, competence and personality type. This research is a quantitative study using surveys, with internal auditors, external auditors and KAP partners as respondents. Results of this study found that factors that greatly influence auditor’s ability to detect fraud are auditor’s experience, independence, competence. Meanwhile, personality has no influence on auditor’s ability to detect fraud. Results of this study can contribute to the association of public accountants in evaluating the criteria for expert auditors who are given permission to conduct investigative audits. It is expected that KAPs (Public Accounting Firms) will offer resources and opportunities to enhance the competence and independence of their auditors.

Work Breakdown Structures Vs. Business Processes: An Investigation of Appropriate Method For Identifying The Number of Risks Sari, Martdian Ratna; Kountur, Ronny; Manuel, Bram; Ahmad, Adura
Jurnal Aplikasi Bisnis dan Manajemen Vol. 11 No. 1 (2024): JABM, Vol. 11 No. 1, Januari 2025
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.11.1.275

Background: Risk identification is a critical first step in the risk management process, laying the groundwork for subsequent stages like analysis, assessment, mitigation, and monitoring. Accurate identification is crucial to ensure that identified risks align with the company’s specific contextPurpose: This research aims to investigate how knowledge and understanding of various risk identification techniques influence the number of risk events identified by practitioners.Design/Methodology: An experimental approach was employed, involving 84 business school students. The study measured the dependent variable number of risks identified against independent variables comprising different risk identification approaches, both with and without context knowledge. Data analysis utilized the Chi-square technique of non-parametric statistics, maintaining a 95 percent confidence level.Findings: The findings reveal a significant correlation between the methods of identification approach (with or without knowledge of risk context) and the number of risks identified. Participants using the Business Process (BP) approach, regardless of context knowledge, identified more risks compared to those using the Work Breakdown Structure (WBS) approach or a No approach (NT).Conclusion: The findings highlight the importance of selecting appropriate risk identification methods and underscore the value of context knowledge in enhancing risk identification effectiveness. This research provides actionable insights for practitioners, analysts, and decision-makers actively engaged in risk management.Originality: This study contributes to the field by emphasizing the role of risk identification approaches and contextual knowledge, providing a framework for improving risk management practices. Keywords: risk identification, risk context, experiment approach, and risk knowledge

The Influence of Auditor Individual Factors to the Time it Takes in Detecting Fraud Angelique, Valencia; Silalahi, Jesica Hasianna; Saragih, Rio Lambardo; Sari, Martdian Ratna; Maulana, Noveri
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.v9i2.344

ACFE Indonesia 2019 shows that fraud can be found or detected within 12 months. This indicates that there are factors that prevent the fraud from being detected quickly, such as individual auditor factors that play a role in detecting the fraud. The novelty of this research is to focus on individual factors including auditor’s experience, independence, competence and personality type. This research is a quantitative study using surveys, with internal auditors, external auditors and KAP partners as respondents. Results of this study found that factors that greatly influence auditor’s ability to detect fraud are auditor’s experience, independence, competence. Meanwhile, personality has no influence on auditor’s ability to detect fraud. Results of this study can contribute to the association of public accountants in evaluating the criteria for expert auditors who are given permission to conduct investigative audits. It is expected that KAPs (Public Accounting Firms) will offer resources and opportunities to enhance the competence and independence of their auditors.

Factors that Shape an Honest and Ethical Culture Amrullah, Muhamad Tohir; Sari, Martdian Ratna
Asia Pacific Fraud Journal Vol. 10 No. 1: 1st Edition (January-June 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i1.373

This research aims to identify the factors that shape an honest and ethical culture in the context of fraud prevention. It is important to conduct this research as unethical and dishonest incidents often occur all over the world. The sampling technique was conducted on employees currently working and with work experience in Indonesia, resulting in 200 respondents. Data analysis was performed using Structural Equation Modelling (SEM). The results of this study found that only the tone at the top and effective reward and punishment significantly influenced the formation of an honest and ethical culture. Meanwhile, proper employee recruitment, communication of expectations, and a positive work environment did not significantly impact. This research contributes to stakeholders, especially management considerations, to form an honest and ethical culture within a company.

KEPATUHAN PAJAK PROGRAM INSENTIF TAX AMNESTY: SEBUAH PENDEKATAN MIXED METHODS DAN BUKTI EMPIRIS PADA WAJIB PAJAK (WP) Sari, Martdian Ratna
Ultimaccounting Jurnal Ilmu Akuntansi Vol 11 No 1 (2019): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v11i1.1050

Various incentive programs in terms of potential have been completed, such as sunset policy program, e-spt program, e-filling, e-billing, Tax Payer Year (TPWP) and others. Ironically, the various programs have not been effectively able to increase acceptance and. Tax-Amnesty 2016, this study is intended to explore the tax amnesty phenomenon pursued by the Directorate General of Taxation in increasing the amount of state revenue and increasing compliance from the taxpayers. In fact, data on the realization of the receipt of pardons until October 2016 showed significant results and proved the WP OP enthusiastic enough to redeem the debt and reveal all income and possessions. Jackson and Miliron (1986) describe economic factors such as law / law / law. The criticism of this study on Jackson and Miliron, (1986) aimed at the concept of tax reporting complexity did not apply as a determinant of the success of Tax-Amnesty. Using a mixed method that focuses on a qualitative approach at the beginning of the research phase, this study uses the technique of the Most Significant Change (MSC) method to obtain the changes that form the basis of the preparation of thought and the making of indicators. Data analysis techniques using factor analysis are useful for feasibility purposes of each measurement indicator.

KEPUTUSAN INVESTASI MILENIAL PERSPEKTIF PENGETAHUAN KEUANGAN, PERILAKU KEUANGAN DAN SIKAP KEUANGAN Sari, Martdian Ratna
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.1757

Abstract - This study aims to examine the factors that influence millennial investment decisions. This study predicts that financial knowledge, financial behavior and financial attitudes of the millennial generation who tend to be independent are the considerations for millennial investment decisions. Previous studies that examined investment decision factors only focused on quantitative financial factors without paying attention to financial factors in terms of knowledge and attitude maturity in managing finances. Data from PT Kustodian Sentra Efek, the current number of millennial Indonesian investors is 51.36% in the age range of 21-40 years. Therefore, this study will examine how Financial Knowledge, Financial Behavior, and Financial Attitudes influence investment decision making for the millennial generation. 123 respondent questionnaires have been collected throughout Java by using purposive random sampling. This study finds that these three variables have a positive effect on investment decision making for the millennial generation on the island of Java. Keywords: Financial Attitude; Financial Behavior; Financial Knowledge; Investment Decision; Millennial Generation

ENVIRONMENTAL AND NON ENVIRONMENTAL ASPECTS INFLUENCE ON CARBON EMISSION DISCLOSURE IN COMPANIES LISTED ON IDX CARBON Prameswari, Dolly Adolina; Sari, Martdian Ratna
Jurnal MBE Manajemen Bisnis, Equilibrium Vol 11 No 2 (2025): Jurnal Manajemen dan Bisnis Equilibrium
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/jurnal_mbe.v11i2.1500

This study aims to analyze the relationship between environmental aspects (environmental performance and sustainability committee) and non-environmental aspects (company age, profitability, and media exposure) with carbon emission disclosure in companies listed on the Indonesian Carbon Exchange (IDXCarbon). This research is a quantitative study and the data used in this study are secondary data from financial reports, annual reports, and sustainability reports over five years (2018-2022) listed on the Indonesian Carbon Exchange (IDXCarbon). The results of this study indicate that both environmental and non-environmental aspects have an influence on the spread of carbon emissions, with the greatest impact coming from the existence of a committee that is willing in the company and the existence of media exposure that encourages companies to carry out dissemination to have an impact on the company's reputation. The practical implications of the results of this study are that it is important for companies that have not yet made disclosures to disclose carbon emissions in their company performance information immediately. In addition, in disclosing carbon emissions, it is necessary to consider forming a sustainability committee within the company so that the company's strategy related to environmental issues can have a positive impact on the company. Research related to the closure of carbon emissions is still interesting to do, especially focusing on environmental aspects and non-environmental aspects that will affect the closure, moreover, this study will use companies listed on the Indonesian carbon exchange to be able to provide a comprehensive picture of companies that have made disclosures. This research is expected to provide practical contributions related to environmental and non-environmental aspects that can be considered and become a major concern for companies that have not disclosed carbon emissions.

The relationship between carbon emissions intensity and sustainable growth rate: The moderating role of media exposure Amrullah, Muhamad Tohir; Sari, Martdian Ratna
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss2.art12

This study investigates the relationship between carbon emissions intensity (CEI) and sustainable growth rate (SGR), with media exposure as a moderating variable. Using data from energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024, the research applies quantitative methods with moderated regression analysis (MRA). The results reveal that CEI has no significant effect on SGR, and media exposure does not significantly moderate this relationship. These findings suggest that despite maintaining of carbon emissions, public and media pressure on environmental issues in Indonesia remains weak and insufficient to influence corporate sustainable growth strategies. The study contributes to the literature by providing empirical evidence from an emerging market context and by introducing media exposure, measured through a modified Janis–Fadner coefficient, as a novel moderating variable in environmental accounting research. The results highlight the limited role of media as a social control mechanism in Indonesia and underscore the need for stronger regulatory intervention and stakeholder engagement to promote sustainability in high-emission industries.

Identifikasi Pelanggan: Kunci Sukses Pengembangan Kompetensi Wirausaha Melalui Riset Pasar Sari, Martdian Ratna
I-Com: Indonesian Community Journal Vol 5 No 4 (2025): I-Com: Indonesian Community Journal (Desember 2025)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/i-com.v5i4.8395

Riset pasar merupakan strategi bisnis yang efektif dalam meningkatkan kesuksesan bisnis, dengan memahami kebutuhan dan preferensi pelanggan, seorang wirausaha dapat mengembangkan strategi pemasaran yang tepat sasaran. Permasalahan yang seringkali dihadapi oleh seorang wirausaha adalah tidak mampu mempertahankan penjualan, dan jika dianalisis lebih mendalam penjualan yang tidak bertahan dikarenakan kekeliruan dalam mengidentifikasi pelanggan. Dalam menyelesaikan permasalahan tersebut, maka tujuan kegiatan PkM ini adalah untuk meningkatkan pengetahuan dan keterampilan dalam melakukan identifikasi calon pelanggan. Kegiatan pengabdian ini dilakukan dengan metode pelatihan yang disertai dengan demonstrasi dan praktik langsung untuk memberikan pembelajaran yang konkret dan meningkatkan keterampilan secara langsung. Hasil kegiatan menunjukkan bahwa peserta mengalami peningkatan pengetahuan dan peningkatan keterampilan, peserta mampu mencari dan mengidentifikasi 12 calon pelanggan yang berbeda. Kegiatan ini membuktikan bahwa pelatihan dengan experential learning (demonstrasi dan praktik langsung) dapat meningkatkan kemampuan dan keterampilan pelaku usaha dalam waktu yang lebih singkat.

Penguatan SDM UMKM Keripik Singkong AKONG - Cibodas Melalui Pembentukan Struktur Organisasi dan Penyusunan Deskripsi Pekerjaan Permatasari, Bunga Indah; Sari, Martdian Ratna
I-Com: Indonesian Community Journal Vol 5 No 4 (2025): I-Com: Indonesian Community Journal (Desember 2025)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/i-com.v5i4.8407

Program pengabdian kepada masyarakat ini dilaksanakan untuk menjawab permasalahan manajerial pada Kelompok Usaha Keripik Singkong AKONG yang belum memiliki struktur organisasi dan deskripsi pekerjaan yang jelas, sehingga tugas antaranggota berjalan tumpang tindih dan koordinasi tidak efektif. Permasalahan ini penting ditangani karena kapasitas sumber daya manusia merupakan penentu keberlanjutan usaha rumah tangga. Kegiatan dilakukan melalui survei kebutuhan, pelatihan berbasis experiential learning, pendampingan penyusunan struktur organisasi, serta perumusan deskripsi pekerjaan dan Key Performance Indicator (KPI). Hasil menunjukkan perbaikan pada seluruh aspek manajerial Mintzberg, meliputi pembagian kerja, mekanisme koordinasi, dan kejelasan peran. Setiap jabatan juga mengalami peningkatan kinerja: rapat evaluasi ketua meningkat menjadi 2–3 kali per bulan, bendahara mencatat seluruh 3 transaksi bulanan secara lengkap, produksi menghasilkan 10–35 kg produk layak jual per sesi, pemasaran membuat 2–3 konten per minggu, dan penjualan memperoleh 15 pelanggan baru. Intervensi ini efektif memperkuat tata kelola UMKM dan berpotensi direplikasi pada konteks serupa.

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