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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 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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Pengolahan Umkm Pandan Bernilai Ekonomi Tinggi Desa Wisata Cupak Jombang Irda Agustin Kustiwi; Cholis Hidayati
Seminar Nasional Teknologi dan Multidisiplin Ilmu (SEMNASTEKMU) Vol 3 No 1 (2023): SEMNASTEKMU
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/semnastekmu.v3i1.201

Abstract

Cupak Village, Jombang is a hilly area, surrounded by forest plantations owned by Perhutani with quite good agricultural contours. The majority of the population earn their living as farmers, especially producers of tubers and other plants. Community agricultural and agricultural products have quite promising potential with the diversification and diversity of products made from raw materials into various processed foods such as porang and pandan. Cupak is a religious tourism village supported by the Ministry of Research, Technology and Higher Education's Matching Fund funding activities in 2022 by the accounting study program at 17 August University, Surabaya. Our note is that it needs to be followed up with follow-up activities in 2023, considering that there are activities that must be carried out related to food innovation made from pandan raw materials to improve the economy of the Cupak community and even tourism potential, especially religious and cultural tourism, which is held especially in the field of Green Economy. The aim of this activity is to maximize the potential for diversification and diversity of pandanus in the village. The process includes training and assistance to the community. MBKM collaboration involves Dikti personnel, DUDI, village officials and community groups who must work together in order to resolve the above problems. Implementation of the hexagonal model of local economic development which focuses on target groups, building synergy in creating the MBKM ecosystem, MSME groups and village officials, leading to achieving sustainable development.
PENGANGGARAN BERBASIS KINERJA PADA PEMERINTAH DESA CUPAK KABUPATEN JOMBANG Irda Agustin Kustiwi; Tri Ratnawati
Seminar Nasional Teknologi dan Multidisiplin Ilmu (SEMNASTEKMU) Vol 3 No 1 (2023): SEMNASTEKMU
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/semnastekmu.v3i1.202

Abstract

Village fund and budget programs are activities carried out by the central government to develop Indonesia in developing village potential by empowering the local economy to realize community independence and create sustainable, independent villages. Cupak village, Ngusikan sub-district, Jombang district is one of the villages that has the potential for a religious tourism village, part of the villages assisted by the Higher Education Matching Fund by the accounting study program at the University of 17 August 1945 Surabaya. This village has a phenomenon that shows a level of independence in the management of the budgeting process that is still lacking by the local government. This explains the need for internal audits in the process of improving regional finances so that they can be used properly by both the regional government and the community. The research team chose a qualitative approach to produce internal audit results regarding the budgeting process and fund allocation in the Cupak religious tourism village, Jombang. They will also provide advice to interested parties. Researchers hope that the government and the community of Cupak village, Jombang will be involved in the process of preparing, implementing and being accountable for village fund budgeting.
ANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR PARIWISATA, RESTORAN, DAN HOTEL TAHUN 2020-2022 Mukti, Chandra Fitriyani Crisna; Maharani, Dorifahtu Afirstantian; Kustiwi, Irda Agustin
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 1 No 2 (2023): Desember 2023
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v1i2.15

Abstract

ABSTRAK Penelitian ini memiliki tujuan untuk melihat adanya pengaruh profitabilitas, likuiditas dan pertumbuhan perusahaan terhadap opini audit going concern pada perusahaan sektor pariwisata, restoran, dan hotel. Metode yang diterapkan adalah dengan pendekatan kuantitatif. Jenis sebuah data yang diambil adalah jenis data sekunder dari laporan keuangan perusahaan. Populasi yang diambil dan digunakan adalah 30 perusahaan sektor pariwisata, restoran, dan hotel. Sampel yang digunakan adalah 15 perusahaan sektor pariwisata, restoran, dan hotel. Penelitian ini diuji menggunakan alat bantu statistik SPSS 24. Hasil yang didapatkan dalam penelitian ini sebagai berikut: bahwa pengaruh secara parsial profitabilitas dan pertumbuhan laba tidak memiliki pengaruh, sedangkan likuiditas memiliki pengaruh. Dan secara simultan semua variabel memiliki pengaruh dengan menghadirkan opini audit going concern. Kata kunci : Profitabilitas, Pertumbuhan Perusahaan, Going Concern Audit ABSTRACT The research objective is to see the effect of profitability, liquidity and company growth on going concern audit opinion in tourism, restaurant and hotel sector companies. The method applied is a quantitative approach. The type of data taken is secondary data from the company's financial statements. The population taken and used were 30 companies in the tourism, restaurant and hotel sectors. The sample used was 15 companies in the tourism, restaurant and hotel sector. This research was tested using SPSS 24 statistical aids. Results obtained from this study follows: that the partial effect of profitability and earnings growth has no effect, while liquidity has an effect. And simultaneously all variables have an influence presenting of going concern audit opinion. Keywords: Profitability, Company Growth, Going Concern Audit
Evaluasi Kinerja Sistem Informasi Akuntansi Terhadap Pengambilan Keputusan Pada Laporan Keuangan Siti Ambar Mukti Puji Lestari; Allesia Putri Wijaya Sutikno; Irda Agustin Kustiwi
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2592

Abstract

One of the important things in a company is its accounting system, where accounting is an information system that records, identifies, communicates and collects financial data that is useful in decision making. Through the existence of technology that continues to develop in each era, the availability of information systems has added value to processes, production, quality, management, decision making and problem solving as well as competitive advantages that will be beneficial for business activities. This research uses qualitative research methods with a descriptive approach. The type of data used is secondary data with a library study data collection method. The results of this research found that other studies showed similar results, namely that the performance of the accounting information system had an influence on decision making in financial reports.
Teknologi Digital Dan Transformasi Internal Audit Terhadap Perlakuan Laporan Keuangan : Studi Literatur Rizka Khoirotun Nisaa; Salsabila Maulidya Supriadi Bahrim; Irda Agustin Kustiwi
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2596

Abstract

This article discusses the impact of digital technology on the transformation of internal audit and its implications for the treatment of financial reports. As technology advances, companies are adopting digital solutions to improve the efficiency and effectiveness of their internal audit processes. This transformation not only includes the use of new tools and technologies, but also changes the paradigm and methodology of internal audit work. Digital technology provides greater capabilities in collecting, analyzing and understanding data in real-time. Internal audit can leverage advanced analytics technology, artificial intelligence, and natural language processing to identify risks, detect anomalies, and provide deeper insights into a company's finances. With the adoption of digital technology, internal audit transformation can increase audit accuracy and thoroughness, reduce the risk of human error, and enable fraud identification more effectively. In addition, technology also facilitates the implementation of more proactive and adaptive risk-based audit practices, allowing internal audit to focus on the most critical areas and provide significant added value. However, this transformation also brings new challenges, including the need to develop new skills among auditors, manage information security risks, and ensure compliance with regulations related to data privacy and security. This article details effective implementation strategies, as well as providing views on how organizations can optimize the potential of digital technology to improve the quality of financial reporting treatment. Thus, this article aims to provide in-depth insight into the role of digital technology in the transformation of internal audit and its impact on the treatment of financial statements, identify the associated benefits and challenges, and provide guidance for companies wishing to adopt such technology effectively.
Peran Audit Internal Dalam Penerapan Peraturan Menteri Keuangan Nomor 112/PMK.03/2022 Nadia Dwi Pratiwi; Badzlina Chaerani Putri; Irda Agustin Kustiwi
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2597

Abstract

This research aims to investigate the role of internal audit in the context of implementing Minister of Finance Regulation Number 112/PMK.03/2022. These regulations have a significant impact on financial governance and accountability across various entities. With a focus on internal audit, this research explores how the internal audit function contributes to ensuring compliance with these financial regulations. This research method uses qualitative methods involving documentation analysis and interviews. The results of the research are expected to provide insight into the effectiveness of the role of internal audit in supporting the implementation of related Minister of Finance Regulations and provide recommendations for further improvements in the entity's financial management.
Peran Internal Auditor Untuk Mencegah Terjadinya Fraud Di Dalam Perusahaan Mei Liana Rofilia Sari; Aginsha Caurel Natasya; Irda Agustin Kustiwi
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2605

Abstract

This article aims to determine the role of internal auditors in preventing conditions or fraud in companies. Acts of circumstances can occur due to opportunity, pressure and rationalization, as mentioned in the fraud triangle. One of the reasons why perpetrators of conditional acts can freely carry out conditional acts is if there is no proper supervision, so that the opportunity to carry out conditional acts comes. Therefore, the role of independent internal auditors in companies is very necessary to suppress opportunities that will be taken by potential perpetrators.
Digitalisasi Ekonomi SIA: Transformasi Sistem Informasi Akuntansi Dalam Meningkatkan Efisiensi Dan Inovasi Bisnis Angelina Wijaya Tan; Nathalie Elshaday Betrix Ambouw; Irda Agustin Kustiwi
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2636

Abstract

Economic digitalization has changed the business landscape drastically by playing a central role in the transformation of accounting information systems (AIS). This study explores the impact of digitalization on AIS, analyzes emerging challenges and opportunities, and understands the implications for efficiency, transparency and innovation in business operations. Using qualitative and quantitative approaches, this study provides an in-depth analysis of how companies can face these changes successfully. Key words: economic digitalization, accounting information systems, business efficiency, transparency, innovation.
Analisis Penggunaan Sistem Informasi Akuntansi Dalam Mendukung Keberlanjutan Bisnis Nurul Laily Oktaviani; Shirky Kharisma Fitri Hasnita; Irda Agustin Kustiwi
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2637

Abstract

This research aims to analyze the use of accounting information systems in supporting business sustainability. This study uses a qualitative approach with data collected from several companies that have implemented accounting information systems. The research results show that accounting information systems have a vital role in increasing operational efficiency, reducing risk, and supporting sustainable decision making.
SISTEM INFORMASI AKUNTANSI DARI SISI AUDIT INTERNAL Kustiwi, Irda Agustin; Hwihanus, Hwihanus
JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Vol 7, No 2 (2023): JPEKBM (Desember,2023)
Publisher : STKIP PGRI Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32682/jpekbm.v7i2.3438

Abstract

Penelitian ini memiliki tujuan meminimalisir prosedur risiko yang ada di perusahaan dengan menggunakan sistem informasi akuntansi dilihat dari sisi pengendalian audit internal. Kerangka kerja yang digunakan dalam rumusan masalah ini menggunakan tiga pengendalian yaitu COSO, COBIT, dan ERM. Untuk mengkaji ppengendalianasalahan, penulis menggunakan pendekatan studi literatur dalam menjawab rumusan masalah dalam penerapan model COSO, COBIT, dan ERM. Hasil dari penelitian sistem informasi akuntansi dari sisi pengendalian audit internal mengungkapkan bahwa penerapan ketiga pengendalian audit dalam sistem informasi akuntansi dapat meminimalkan risiko dan memaksimalkan kinerja dengan meningkatkan nilai perusahaan.
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