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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 Journal of Artificial Intelligence and Digital Business Prosiding Seminar Nasional Manajemen dan Ekonomi JURNAL PENGABDIAN MASYARAKAT AKADEMISI "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 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 MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan 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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Organizational Sustainability in the Era of Internal Auditing and Digital Accounting Information Systems Irda Agustin Kustiwi
Indonesian Economic Review Vol. 5 No. 2 (2025): August : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v5i2.77

Abstract

This research aims to examine the role of internal audit and digital-based accounting information systems in supporting organizational sustainability. The research approach uses a qualitative method with a literature study design. The research population includes international scientific articles that discuss internal auditing, digital accounting information systems, and sustainability, with a sample of Scopus Q1, Q2, Q3, and Q4 indexed articles and journals as well as reputable international journals. The data collection technique was carried out through a search of the Scopus and Google Scholar databases with publication inclusion criteria for the 2020–2025 period. The data analysis method uses thematic analysis and narrative synthesis to identify the relationship patterns, strategic roles, and contribution mechanisms of internal audit and digital accounting information systems to sustainability. The results of the study show that internal audits play a role in strengthening governance, risk management, and sustainable internal control, while digital accounting information systems improve the transparency, accuracy, and timeliness of financial information. The integration of the two strengthens data-driven decision-making and supports the achievement of economic, social, and environmental sustainability. The implications of this research provide a conceptual contribution to the development of a sustainability framework based on internal audit and accounting digitization and become a practical reference for organizations in designing sustainability-oriented control and reporting systems.
Pengaruh Good Corporate Governance, Reputasi Kantor Akuntan Publik, Kepatuhan Standar Akuntansi Keuangan terhadap Kualitas Audit dan Opini Audit pada Perusahaan Manufaktur Sektor Kimia yang Terdaftar di Bursa Efek Indonesia Wandira Regita Putri Cahyani; Tri Ratnawati; Irda Agustin Kustiwi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11523

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance, Reputasi Kantor Akuntan Publik (KAP), dan Kepatuhan Standar Akuntansi Keuangan (SAK) terhadap Opini Audit dengan Kualitas Audit sebagai variabel mediasi pada perusahaan manufaktur sektor kimia yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan dan laporan auditor independen. Sampel penelitian ditentukan menggunakan teknik purposive sampling dan menghasilkan 30 perusahaan yang memenuhi kriteria penelitian. Analisis data dilakukan menggunakan metode Partial Least Square (PLS) melalui aplikasi SmartPLS 3. Hasil penelitian menunjukkan bahwa Good Corporate Governance berpengaruh terhadap kualitas audit, namun tidak berpengaruh terhadap opini audit. Reputasi KAP tidak berpengaruh terhadap kualitas audit maupun opini audit. Kepatuhan terhadap SAK berpengaruh terhadap kualitas audit, tetapi tidak berpengaruh terhadap opini audit. Sementara itu, kualitas audit berpengaruh positif terhadap opini audit, yang menunjukkan bahwa semakin baik kualitas audit yang dihasilkan, maka semakin baik pula opini audit yang diberikan auditor terhadap laporan keuangan perusahaan. Temuan penelitian ini mengindikasikan bahwa kualitas audit memiliki peran penting sebagai faktor yang memengaruhi pemberian opini audit. Oleh karena itu, perusahaan perlu terus meningkatkan penerapan Good Corporate Governance, menjaga Reputasi Kantor Akuntan Publik, serta meningkatkan Kepatuhan Standar Akuntansi Keuangan sebagai upaya mendukung terciptanya kualitas audit yang lebih baik. Hasil penelitian ini diharapkan dapat menjadi referensi bagi perusahaan, auditor, dan peneliti selanjutnya.
Pengaruh Gcg, Capital, Financial Risk terhadap Earnings dan Opini Audit Perbankan Swasta Aprilia Tri Kurniawati; Tri Ratnawati; Irda Agustin Kustiwi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11482

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG), capital, dan financial risk terhadap earnings serta opini audit pada perusahaan sektor perbankan swasta yang terdaftar di Bursa Efek Indonesia selama periode 2022–2024. Penelitian menggunakan pendekatan kuantitatif dengan desain causal explanatory research untuk menjelaskan hubungan kausal antarvariabel. Metode pengambilan sampel menggunakan sensus terhadap 38 perusahaan, sehingga diperoleh 114 observasi data panel. Analisis data dilakukan menggunakan Partial Least Squares-Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak SmartPLS 4. Hasil penelitian menunjukkan bahwa capital berpengaruh positif dan signifikan terhadap earnings, sedangkan financial risk berpengaruh negatif dan signifikan terhadap earnings. Sementara itu, Good Corporate Governance tidak berpengaruh signifikan terhadap earnings maupun opini audit. Capital, financial risk, dan earnings juga tidak menunjukkan pengaruh signifikan terhadap opini audit. Selain itu, earnings tidak mampu memediasi pengaruh Good Corporate Governance, capital, dan financial risk terhadap opini audit. Temuan ini mengindikasikan bahwa opini audit pada perusahaan perbankan swasta tidak semata-mata ditentukan oleh kondisi tata kelola, permodalan, risiko keuangan, atau tingkat laba, melainkan lebih dipengaruhi oleh objektivitas auditor, kecukupan dan relevansi bukti audit, penerapan prosedur pemeriksaan, serta kepatuhan auditor terhadap standar audit yang berlaku. Hasil ini memberikan implikasi bagi manajemen, auditor, investor, dan regulator dalam mengevaluasi kualitas pelaporan keuangan.
Digital Business Accounting Transformation and Risk-Based Internal Auditing in Supporting Corporate Governance and Sustainability Irda Agustin Kustiwi
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 2 (2026): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i2.10825

Abstract

Digital transformation has significantly reshaped business accounting practices and internal audit functions, particularly in supporting corporate governance and sustainability. Digital business accounting enables more transparent, real-time, and integrated financial information, while risk-based internal audit plays a strategic role in identifying, mitigating, and continuously monitoring organizational risks. This study aims to analyze the role of digital business accounting, transformation, and risk-based internal audit in strengthening corporate governance and supporting corporate sustainability. The study adopts a qualitative approach through a systematic journal review of 60 scholarly articles indexed in Scopus, international, and accredited national journals. Data were collected through document analysis and conceptual observation of prior research findings and analyzed using a thematic approach. The results indicate that the integration of digital business accounting and risk-based internal audit extends beyond a compliance-oriented function and serves as a strategic pillar for managerial decision-making, internal control enhancement, and long-term value creation. The findings confirm that digital accounting transformation and risk-based internal audit contribute significantly to the development of adaptive governance structures and corporate sustainability in the digital business era.
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 : Lembaga Pengembangan Kinerja Dosen

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.
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 Anisa Lilatul Nikmah Aprilia Tri Kurniawati Audyta Prasetyani Putri Avita Anggraeni Avita Anggraeni Aya Soraya Aya Soraya Badzlina Chaerani Putri Bella Monica Sari Binti Yuliatin Cholis Hidayati Cholis Hidayati, Cholis Della Erdiana Desfi Dwi Sulistyana Desinta Leba 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 Mukhamad Sholikudin Mukti, Chandra Fitriyani Crisna Nadia Dwi Pratiwi Nadia Fransiska Dewi Nadia Novita Alifiah Putri Nadya Andreyanto Nathalie Elshaday Betrix Ambouw Nayve Ruben Jr 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 Tri Ratnawati Veronica Erva Yorinda Veronica Erva Yorinda Veronika Mevelia Christine Wandira Regita Putri Cahyani Wulan Nur Maulida Wulan Nur Maulida Yolanda Maghdalena Sihaloho Zahra Choirunisa Zahra Febriana Taufiq Zaschia Flanivolya Matulessy Zufi Yustika Magitasiwi