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All Journal JEA17: Jurnal Ekonomi Akuntansi Journal of Accounting Auditing and Business JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Ekonomi, Bisnis dan Manajemen Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Prosiding Seminar Nasional Manajemen dan Ekonomi "JAMASTIKA" Jurnal Mahasiswa Teknik Informatika Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Business and Investment Review Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Mutiara: Jurnal Penelitian dan Karya Ilmiah Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Indonesian Economic Review Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Akuntansi: Jurnal Riset Ilmu Akuntansi Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Seminar Nasional Teknologi dan Multidisiplin Ilmu Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) JIMEK Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Kustiwi, Irda Agustin
Universitas 17 Agustus 1945 Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

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EVALUASI SISTEM  INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS UNTUK MENINGKATKAN PENGENDALIAN INTERNAL (STUDI KASUS PADA PT.BINA BARU MALANTI SURABAYA) Evy Yance; Audyta Prasetyani Putri; Irda Agustin Kustiwi
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 1 No. 3 (2024): Januari
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v1i3.616

Abstract

Pelnellitian ini dilakukan di PT. Bina Baru Malanti Surabaya melrupakan suatu pelrusahaan jasa elkspeldisi muatan kapal laut yang belrgelrak dibidang pelngiriman barang kel luar pulau di selluruh Indonelsia. Dalam pelnellitian ini elvaluasi sistelm informasi akuntansi pelnelrimaan dan pelngelluaran kas melnggunakan SAS 94 selbagai dasar pelnelitian. Dari hasil elvaluasi ditelmukan adanya pelrangkapan tugas selpelrti yang dilakukan olelh Customelr selrvicel pelrusahaan yang melrangkap tugas pada sistelm pelnelrimaan kas dan pelngelluaran kas Jika tidak dipelrbaiki hal ini dapat melngakibatkan kelsalahan pelncatatan nominal atau jumlah antara purchasel ordelr (PO) delngan jumlah dan nominal dari relleasel ordelr (RO).
PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN Riska Septi Ariani; Fernianda Wahyu Ramadanthy; Irda Agustin Kustiwi
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 1 No. 3 (2024): Januari
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v1i3.628

Abstract

Pada perkembangan zaman seperti saat  ini melakukan penerapan sistem informasi akuntansi yang berada pada  lembaga keuangan merupakan kegiatan yang dibutuhkan untuk perkembangan yang pesat bagi perusahaan, selain itu, tidak hanya di perbankan tetapi juga di lembaga  keuangan lain seperti koperasi. Tujuan dari penelitian ini adalah untuk megetahui pengaruh Sistem Informasi Akuntansi dan pengendalian Internal terhadap Kinerja karyawan. Berdasarkan hasil temuan ditemukan bahwa beberapa peneliti memberikan hasil bahwa Sistem Informasi Akuntansi tidak berpengaruh sifnifikan terhadap kinerja karyawan. Hal tersebut disebabkan karena SIA dianggap masih sulit diaplikasikan dan dipahami sehingga karyawan lebih memilih untuk melakukan cara manual. Namun penelitian lainnya menyatakan bahwa SIA berpengaruh terhadap kinerja karyawan karena SIA menawarkan beberapa manfaat, diantaranya yaitu memudahkan dan mempercepat penyelesaian tugas yang dilakukan setiap individu dilembaga tersebut sehingga kinerja dan produktifitas karyawan dapat meningkat. Sedangkan dalam hal pengendalian internal, ditemukan bahwa pengendalian internal berpengaruh terhadap kinerja karyawan. Hal ini disebabkan karena jika pengendalian internal telah diterapkan dengan baik akan terjadi evaluasi yang dapat meningkatkan kinerja karyawan.
Peran Teknologi Informasi Dalam Pengembangan Sistem Informasi Akuntansi Sebagai Upaya Peningkatan Kinerja Persediaan Pada Online Shop XYZ Nadya Andreyanto; Zufi Yustika Magitasiwi; Irda Agustin Kustiwi
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 1 (2024): Maret : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i1.1769

Abstract

This research was conducted at Online Shop XYZ, a medical equipment shop that operates online and utilizes technology such as marketplaces and financial applications such as Jubelio. From the research results, it can be concluded that the Jubelio application has an important role for the inventory accounting information system owned by the XYZ online shop. The jubelio application makes it easier for the XYZ online shop warehouse to maintain its stock, the jubelio application can also improve the performance of the warehouse department. The jubelio application also makes it easier for the XYZ online shop which applies the perpetual method to always monitor its merchandise inventory.
Peran Strategis Internal Audit dalam Meningkatkan Tata Kelola Perusahaan: Studi kasus pada Perusahaan Sektor Keuangan Titin Nur Azizah; Putri Ayu Evitasari; Irda Agustin Kustiwi
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 1 (2024): Maret : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i1.1778

Abstract

This study reveals how internal audit can be a valuable asset in ensuring regulatory compliance, mitigating risk, and improving operational efficiency. Using qualitative research methodology and in-depth case studies, this research identifies internal audit best practices that can be implemented by financial sector companies. The study results show that internal audit has a strategic role in providing confidence to the board of directors and external stakeholders regarding corporate governance. Internal audit is not only a compliance checker, but also a strategic partner who provides recommendations for improving processes and policies. This research highlights the importance of coordination between internal audit, risk management and compliance to achieve common goals in improving corporate governance. Apart from that, this article also emphasizes the need to adopt audit technology and data analysis as an effort to more effectively support decision making. Thus, this research provides an in-depth look at how internal audit can play a strategic role in improving corporate governance, providing valuable insights for practitioners, researchers and stakeholders in the financial sector and related industries.
Pengaruh Audit Internal Dalam Kasus Penyalahgunaan Laporan Keuangan Pada PT Tiga Pilar Sejahtera Fiqri Najmuddien; Nurfadilah Nurfadilah; Irda Agustin Kustiwi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i2.1200

Abstract

This study aims to analyze the effect of internal audit on the prevention and detection of misuse of financial statements. The variable object of this study is PT Tiga Pilar Sejahtera. Misuse of financial statements can harm stakeholders and damage the integrity of the company. Therefore, the role of internal audit is considered important in ensuring the reliability and validity of financial information presented by the company. This research contributes to an understanding of the important role of internal audit in securing the integrity of a company's financial statements and provides recommendations for similar companies to strengthen their internal control systems. The practical implication of this study is the importance of companies to pay special attention to the internal audit function to reduce the risk of misuse of financial statements that can harm the company and its stakeholders. This article is a quantitative descriptive using secondary data.
Analisis Peran Auditor Internal dalam Pencegahan Potensi Fraud pada PT. Menara Dunia Tour Travel Meiyola Krisma Agatha; Rizki Luthfi Aulia; Irda Agustin Kustiwi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i2.1209

Abstract

This research aims to analyze fraud and acts of fraud that occurred at PT. Menara Dunia Tour Travel, is able to increase knowledge and study the role of internal auditors in preventing potential fraud at PT. World Tower Tour Travel. This research uses a qualitative method with a case study approach. The data collection technique used in this research is interviews. The type of data used is primary data. The results of this research show that (1) There is the potential for fraud to occur due to abuse of position authority, misuse of funds to increase the budget to enrich oneself which has the potential to cause losses to the company, (2) Internal auditors in preventing fraud have an independent, honest and also have responsibility for completing their work so that the level of fraud that occurs in the company can be prevented and reduced.
Penerapan Sistem Informasi Akuntansi Pada Perusahaan Shopee Aya Soraya; Desinta Leba; Irda Agustin Kustiwi
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1457

Abstract

The Implementation of Accounting Information Systems (AIS) has become a crucial foundation for leading e-commerce companies such as Shopee in managing their financial and operational transactions. This paper explores the implementation of AIS at Shopee, outlining its benefits, challenges, and its impact on operational efficiency. Shopee integrates sophisticated accounting systems to manage transactions, inventory, and financial reporting. The use of cutting-edge technology in AIS facilitates process automation, speeds up transaction recording, and enhances data accuracy. The implementation of AIS also enables in-depth real-time analysis, providing essential insights for quick and accurate decision-making. Despite its significant benefits, the implementation of AIS is not without challenges. Managing sensitive data, ensuring information security, and regulatory compliance are crucial aspects that require careful handling. System integration also demands investment in time, resources, and employee training to maximize its potential. Overall, the implementation of AIS at Shopee has opened doors to substantial operational efficiency. Despite facing specific challenges, the use of AIS has solidified Shopee's position as an e-commerce industry leader, enabling sustained innovation, growth, and competitive advantage.
Analisis Pengaruh Pendapat Audit, Perubahan Kepemimpinan, Krisis Keuangan Terhadap Pergantian Auditor Pada Perusahaan F&B Fannya Mutiara Sari; Henitha Nadia Kristy; Irda Agustin Kustiwi
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1359

Abstract

The aim of this research is to analyze the influence of audit opinions, changes in leadership, and the financial crisis on the decision to change auditors in companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in the period 2018-2022. Auditor turnover, or auditor turnover, has become an important phenomenon in the accounting and auditing literature because it can reflect the complexity of the relationship between the company, the auditor, and external factors. The research methodology used a quantitative approach with a sample consisting of companies in the consumer goods industry sector that experienced a change of auditor during the research period. Data collection comes from annual financial reports, audit reports, and announcements of auditor changes. Logistic regression analysis was used to test the research hypothesis. The desired hope from the research results is to introduce the factors that influence the decision to change auditors in the consumer goods industry sector. The practical implications of this research can help regulatory authorities, company management, and the audit profession in identifying potential risks that may be associated with changing auditors.
Evaluasi Sistem Informasi Akuntansi Persediaan Barang Dalam Meningkatkan Pengendalian Internal Pada Percetakan Isma Kreasindo Soputan Sylvia Setyani; Zahra Febriana Taufiq; Irda Agustin Kustiwi
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1311

Abstract

This research was conducted at Isma Kreasindo, a printing services company in Surabaya. In this research, the evaluation of the raw material inventory accounting information system uses SAS 94 as the basis for the research. From the evaluation results, it can be concluded that the internal control system and accounting information system at Isma Kreasindo have not been implemented properly. It can be seen from the dual duties between the admin section and the warehouse section. There is also a duplication of the purchasing department with the inventory control department. So there is no guarantee regarding monitoring of raw material stock in the warehouse.
Evaluasi Sistem Informasi Akuntasi Penjualan Dalam Meningkatkan Pengendalian Internal Pada PT. Centra Nusa Indonesia Selma Nevira Shinta Putri; Anindya Frysa Irsyadi; Irda Agustin Kustiwi
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1317

Abstract

This research aims to evaluate the Sales Accounting Information System at PT. Celntra Nusa Indah. PT. Celntra Nusa Indonesia is a company operating in the field of coal trading (Coal Trading). From the evaluation results of the Sales Accounting Information System, it was obtained. Sales Accounting Information System at PT. Celntra Nusa Indonesia is good but still has several weaknesses. This can be seen from the clear organizational structure, but there are still weaknesses, namely that there is a combination of functions and responsibilities as follows: The cashier section which also doubles as the accounting section. The combination of these two functions can provide opportunities for employees to commit fraud by changing the accounting records to cover up the fraud. done. Division of duties and responsibilities at PT. Celntra Nusa Indonesia still has shortcomings. This can be based on research results which show that there is a division and implementation of duties and responsibilities that are not appropriate as follows: The billing department should be in charge of making extraordinary billing reports and collecting bills from customers. This is because the billing department receives proof of receipt of the invoice from the customer, where information is provided regarding the date it was received, the amount of payment and the time the invoice was paid. If this is done by the invoice department, it is still not completed. Because the invoice department has made daily billing reports.
Co-Authors - Hwihanus Achmad Bagas Djuan R Achmad Bagas Djuan Rajendra Adelia Febriana Adiati Trihastuti Aginsha Caurel Natasya Allesia Putri Wijaya Sutikno Allysia Safira Putri Palevy Angelina Wijaya Tan Angelique Michella Neto Anggun Pratiwi Anindya Frysa Irsyadi Anisa Lilatul Nikmah Audyta Prasetyani Putri Avita Anggraeni Avita Anggraeni Aya Soraya Badzlina Chaerani Putri Bella Monica Sari Binti Yuliatin Cholis Hidayati Cholis Hidayati, Cholis Della Erdiana Desfi Dwi Sulistyana Desinta Leba Dhea Rizky Istiqomah Dita Gery Yulianto Evy Yance Fannya Mutiara Sari Febrianti Novita Febrianti Novita Fernianda Wahyu Ramadanthy Fiqri Najmuddien Gabriella Afe Glorya Gabrielle Michaela Krisvi Gusti Chania Raafi Iradati Hanum Cheffi Ambarwati Henitha Nadia Kristy Layla Hanisa Maharani, Dorifahtu Afirstantian Maulana, Ammar Rafi Mei Liana Rofilia Sari Meiyola Krisma Agatha Melinda Magdarina Mufidah Sahla Oktavianty Mukhamad Sholikudin Mukti, Chandra Fitriyani Crisna Nadia Dwi Pratiwi Nadia Fransiska Dewi Nadia Novita Alifiah Putri Nadya Andreyanto Nathalie Elshaday Betrix Ambouw Nia Nur Yanti Agustin Nur Rohmatul Fitriya Nur Wahyu Satriwibowo Nurfadilah Nurfadilah Nurfianti, Febrika Nurul Laily Oktaviani Nurusyifa Amelia Oktavia, Uci Puan Mayzara Maharani Putri Ayu Evitasari Ratnasari, Dwi Dita Riska Septi Ariani Rista Intan Permata Sari Rizka Khoirotun Nisaa Rizki Luthfi Aulia Salsabila Maulidya Supriadi Bahrim Santika, Nilam Selma Nevira Shinta Putri Shirky Kharisma Fitri Hasnita Shofianti Prisilia Siti Ambar Mukti Puji Lestari Soputan Sylvia Setyani Stefani Sindita Sari Titin Nur Azizah Tjiptohadi Sawarjuwono Tri Ratnawati Veronica Erva Yorinda Veronica Erva Yorinda Veronika Mevelia Christine Wulan Nur Maulida Wulan Nur Maulida Yolanda Maghdalena Sihaloho Zahra Febriana Taufiq Zaschia Flanivolya Matulessy Zufi Yustika Magitasiwi