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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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Pengaruh Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi, dan Peran Internal Audit Terhadap Kualitas Laporan Keuangan : (Studi Kasus Pada PT. Kereta Api Indonesia (Persero) Kota Surabaya) Stefani Sindita Sari; Gabrielle Michaela Krisvi; Irda Agustin Kustiwi
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 2 No. 1 (2024): Februari : Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v2i1.939

Abstract

The aim of this research is to assess the influence of accounting understanding, use of accounting information systems, and the role of internal audit on the quality of financial reporting at PT Kereta Api India (Persero) Surabaya City. The research method used is quantitative, and the research approach involves descriptive analysis using primary data. Analysis was carried out using SPSS to carry out Validity Tests and Reliability Tests. As an employee at PT Kereta Api Indonesia (Persero), you are part of the sample population of the general accounting and taxation department, which is also the accounting department, responsible for finance, budgeting and management. Accounting knowledge, use of accounting information systems and internal audit play an important role in controlling the quality of financial reports.
Pemanfaatan Plastic Canvas sebagai Tas Handmade yang Dikombinasikan untuk Menambah Inovasi Baru pada Produk Handmade Layla Hanisa; Veronika Mevelia Christine; Zaschia Flanivolya Matulessy; Anggun Pratiwi; Achmad Bagas Djuan R; Irda Agustin Kustiwi
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 2 No. 4 (2024): Desember : Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v2i4.1461

Abstract

This research aims to provide new innovations in handmade products or knitted products. Apart from that, this research also aims to help UMKM in developing their handmade bag business. The methods we use in this activity are research, discussion, training, development and evaluation. The results of this research show an increase in product quality, creativity and sales through digital and offline marketing strategies. Collaboration with partners makes a big contribution, especially in practical training and product marketing. Even though there are challenges such as manual production processes and market competition, innovation and the right marketing strategy can help this product remain competitive and have the opportunity to develop sustainably. We hope that UMKM players can develop the handmade bag or knitted bag business by developing new innovations while maintaining product quality.
Pengaruh Dewan Komisaris Independen dan Fungsi Auditor Internal Terhadap Biaya Audit Pada Perusahaan Sektor Perbankan di Bursa Efek Indonesia BEI Tahun 2022 Santika, Nilam; Kustiwi, Irda Agustin; Ratnasari, Dwi Dita
Business and Investment Review Vol. 3 No. 2 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.86

Abstract

Penelitian ini menganalisis pengaruh dewan pengawas independen dan auditor internal terhadap biaya audit pada perusahaan perbankan BEI yang terdata di website Bursa Efek Indonesia pada tahun 2022. Penelitian ini memakai data pada perusahaan perbankan yang terdata di website Bursa Efek Indonesia BEI selama tahun 2022. Penelitian ini memakai data dari perusahaan perbankan yang terdata di website Bursa Efek Indonesia BEI selama tahun 2022. Metode yang digunakan adalah uji statistik dengan memakai software SPSS yang mengukur pengaruh variabel dewan independen dan aktivitas auditor internal terhadap besarnya biaya audit yang dibayarkan oleh perusahaan perbankan. Analisis statistik data diperoleh dengan memakai alat regresi SPSS untuk menilai hubungan antara variabel dewan independen dengan fungsi audit internal dan biaya audit. Penelitian ini dikerjakan untuk lebih memahami seberapa besar pengaruh tugas dewan komisaris independen dan auditor internal terhadap penetapan fee audit pada perusahaan sektor perbankan di website Bursa Efek Indonesia (BEI).
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.
Pengetahuan Pajak Mempengaruhi E-Faktur, Informasi Pajak, dan Kewajiban Pajak Avita Anggraeni; Wulan Nur Maulida; Irda Agustin Kustiwi
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 4 No. 1 (2024): MARET: JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v4i1.2684

Abstract

Taxes are money we should give to governments, and use them to make important decisions and plans. Better technology has made paying taxes easier by using computers instead of paper. Taxpayer awareness is when people understand and agree to pay taxes honestly. Some researchers are trying to determine whether using computers to pay taxes and providing information about taxes will help people understand and pay taxes better. They asked people in the survey for more information. To see the data they collected, they used a special computer program called SPSS. The individuals they study are those who have to pay taxes. Those they study must pay taxes. Studies show that using computers and providing information about taxes can help people pay taxes, but just because people know about taxes doesn't mean they will pay them right away.
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