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All Journal AKUNTABILITAS Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) JABE (Journal of Accounting and Business Education) Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Edunomika (JIE) Ilomata International Journal of Management Jurnal Revenue : Jurnal Ilmiah Akuntansi Ilomata International Journal of Management International Journal of Economics, Business, and Entrepreneurship (IJEBE) Humantech : Jurnal Ilmiah Multidisiplin Indonesia Journal Of Human And Education (JAHE) Jurnal Abdimas Perbanas Economic Reviews Journal Journal of Innovation Research and Knowledge The Es Accounting and Finance Jurnal Riset Akuntansi Journal Markcount Finance West Science Accounting and Finance Jurnal Akuntan Publik Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Journal of Innovative and Creativity International Journal of Pertapsi Journal of Economics and Management J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi
Trinandari Prasetya Nugrahanti
Perbanas Institute
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Do The Financial Reports of Troubled Banks Meet the Qualitative Characteristics of Financial Reports? Ashari, Hasan; Nugrahanti, Trinandari Prasetyo
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.61634

Abstract

This study aims to analyze whether the financial reports of Rural Banks (BPR) that are included in Banks Under Recovery/BDP (Before called the Bank under Intensive Supervision/BDPI and the Bank under Special Supervision/BPDK) meet the qualitative characteristics of financial statements. This study uses the financial statement ratio of the BPRs whose business permit is revoked by the Financial Services Authority up to 2023. The samples used are 47 banks from 127 banks that had been revoked. Meanwhile, a healthy bank sample was 171 BPRs in 2016-2019. Correlation analysis is used in this study. The results of this study concluded that the troubled BPRs financial statements did not meet the qualitative characteristics of financial statements. Only one in 47 BPRs meets the qualitative characteristics of financial statements. This was evidenced by comparing the financial ratio of the troubled bank with a healthy bank, such as NPLs, BOPO, LDR, CAR, and ROA showed negative results (different directions) or the level of relationship of more than one level. The author suggests the regulator so that financial ratios in the financial statements that indicate the bank's health can be used as the initial data analysis of BPRs governance implementation.
POST-COVID-19 PANDEMIC RECOVERY OF HOUSEHOLD WELFARE Marsus, Soffan; Ashari, Hasan; Nugrahanti, Trinandari Prasetya
Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK) Vol 13, No 1 (2024): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v13i1.73290

Abstract

This study aims to investigate the post-COVID-19 pandemic recovery on household welfare in the Greater Jakarta area a result of the government’s policy of the enforcement of public activity restrictions (Pemberlakuan Pembatasan Kegiatan Masyarakat, PPKM). During the COVID-19 pandemic, there were numerous aspects of household affected, including household mobility, income, spending, and saving capability. There was a total of 400 respondents participated, who were the family breadwinners. The sampling methods employed were snowball and convenience sampling methods. The data was collected through a questionnaire distributed online using Google Forms. The results show that the PPKM implementation significantly affected the household welfare, and the recovery was proven in improved household mobility, income, spending, and saving capability following the COVID-19 pandemic. These findings suggest that the government must continue developing new and more effective policies while enhancing the anticipation and adoption of solution-oriented measures for the future.JEL: H31, I31, I38, H12.
Analysis of Digital Accounting System Implementation, Internal Control, and Tax Compliance on MSME Sustainability in Karawang Lanjarsih, Laela; Nugrahanti, Trinandari Prasetya; Akbar, Taufiq
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1557

Abstract

This study investigates the impact of digital accounting system implementation, internal control effectiveness, and tax compliance on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Karawang. Employing a mixed-methods approach, the research integrates quantitative data from 200 MSMEs across various sectors with qualitative insights from semi-structured interviews. Quantitative analysis reveals significant positive relationships between the adoption of digital accounting systems, the effectiveness of internal controls, and tax compliance with the sustainability of MSMEs. Regression analysis further confirms these factors as significant predictors of business sustainability. Qualitative findings elucidate the challenges and benefits perceived by MSMEs, highlighting barriers such as high initial costs, complexity of technology adoption, and the burden of tax compliance. The study underscores the necessity of supportive policies and programs to enhance MSMEs' capacities in these areas, thereby promoting sustainable business practices and economic stability. This research contributes to the understanding of operational enhancements that drive MSME sustainability and offers actionable insights for stakeholders to foster an enabling environment for MSME growth.
Transparancy Level of Compliance and Implementation Government Regulation Number 55 Of 2022 For Taxpayers in The Bekasi City Andaningsih, I Gusti Putu Ratih; Nugrahanti, Trinandari Prasetyo; Murti, Wahyu
Journal of Economics and Management Vol. 2 No. 1 (2024): Journal of Economics and Management, April 2024
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ecoma.v2i1.35

Abstract

The author in conducting this research conducted research related to PP No 55 of 2022 concerning improvements regarding the regulations and treatment of income tax for taxpayers.The purpose of this study is to find out more deeply about the level of measurement and implementation of PP No 55 of 2022 regarding the determination and implementation of income tax on taxpayers,especially in the city of Bekasi and its surroundings. The research method used is a symmetric qualitative descriptive method with a factor analysis content approach using data from 25 informants during the period March 2023-June 2023.Researchers used in person and online interviews in the retail sector and manufacturers who are tax exempt and corporate taxpayers in the Bekasi City Regions.The research is very useful for knowing the level of compliance of individual PPh taxpayers and corporate PPhtaxpayers,especially for regarding transparency ,compliance and implementation of PP No 55 of 2022 concerning the application of individual taxes and corporate PPh taxpayers.The limitations of this research are only limited to the level of compliance and implementation of taxpayers in the category of retail  and manufacturers, especially individual taxpayers and corporate taxpayers in the Bekasi City areas.The research contribution is to increase the income  of the national tax sector for the imposition of income tax on individual taxpayers and corporate taxpayers the Bekasi City areas and their surroundings.The results of the research of transparency,compliance and increase implementation in awareness of paying taxes for entrepreneurs.
Factors affecting auditor performance: Information technology, Auditor experience and Professional skepticism (Review Literature) Kusmanto, Diana; Nugrahanti, Trinandari Prasetya
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1509

Abstract

Auditor performance is influenced by various factors that can determine the effectiveness and efficiency of the audit process. The three main factors that are the focus in this study are auditor performance, especially in the context of information technology, auditor experience, and professional skepticism The application of sophisticated information technology enables auditors to access data more quickly and accurately, as well as improve their analytical skills, auditor experience contributes significantly to understanding and skills in identifying risks and making the right decisions in audits. High professional skepticism encourages auditors to question the information presented and consider the possibility of errors or fraud. This methodology uses a literature review approach using a database from Google Scholar and previous research to collect information and publications in the last two years. This study aims to explore the interaction of information technology, auditor experience and professional sectism on auditor performance, and the results of this research can provide in-depth insights on how to improve audit quality. This research is expected to be a reference for better auditing practices and professional development in the future.
Factors Influencing Audit Judgement: Literature Review Nugraha, Ervan Reri; Nugrahanti, Trinandari Prasetya
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1513

Abstract

Misjudgment by the Auditor will affect the accuracy of the final opinion on the fairness of the financial statements. Therefore, the assessment has a significant influence on the final decision, which directly or indirectly will also affect the decisions to be taken by stakeholders. This study aims to empirically find out about Audit Judgment. The approach used is a literature review by examining eight main studies by exploring the results of previous studies on what impacts can affect Audit Judgment. The theoretical contribution includes increasing knowledge for readers and researchers, providing references for further research. Practically, this study is expected to provide insight to readers, especially auditors and stakeholders, that the ability to provide audit judgment is important
Impact of Company Complexity and Investor Behavior on Key Audit Matters: Academic Literature Review Setiapraptadi, Muhammad Rezky; Nugrahanti, Trinandari Prasetya
The Es Accounting And Finance Vol. 3 No. 02 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i02.391

Abstract

In the context of accounting and auditing, the term “key audit matters” refers to key issues that are of primary concern to auditors in conducting an audit. In today’s complex and dynamic business world, companies often operate in an environment full of challenges, risks and uncertainties. This study uses the following keywords: “Key Audit Matters”, “Complexity” and “Investor Behavior”. The search databases used are Google Scholar and Web of Science. We investigate studies that have examined the impact of KAM disclosure on (1) Corporate Complexity, and (2) investor behavior and market reaction. The purpose of this paper is to provide an overview of the existing literature and to summarize the preliminary findings and implications of 8 studies. Key Audit Matters have an effect on investor response and Corporate Complexity leads to increased disclosure in key audit matters.
The Global Sustainability Reporting Landscape and the Role of Public Accountants in Providing Assurance: Enhancing the Credibility and Integrity of Sustainability Reports, and Creating Corporate Value Alfara, Dicky Maiza; Nugrahanti, Trinandari Prasetya
The Es Accounting And Finance Vol. 3 No. 02 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i02.392

Abstract

The global dialogue on a sustainable economy has gained momentum due to a growing recognition among various stakeholders—such as investors, consumers, and policymakers—of the importance of integrating environmental, social, and governance (ESG) factors into economic and business practices. This growing awareness, along with commitments from world leaders, has made it essential for companies across various industries and governments to report their sustainability efforts through sustainability reporting to enhance their value in the eyes of stakeholders and investors.This study aims to describe and analyze the global development of sustainability reporting and examine the role of public accountants or external auditors in providing assurance services that enhance the credibility and integrity of these reports. The research employs a descriptive analysis literature review, gathering published global survey reports and previous studies from 2020 to 2024 in international journals and selecting them based on relevance, scope, and data quality.The findings indicate a significant global increase in sustainability reporting, reflecting companies' growing recognition of its importance not only for supporting environmental conservation but also for creating value for stakeholders and investors. Additionally, analyses from surveys and prior research demonstrate that the inclusion of assurance services in sustainability reports is positively correlated with the market value of company shares, thereby enhancing corporate value. Assurances provided by public accountants or external auditors further contribute to the credibility and integrity of sustainability reports, ultimately strengthening trust among stakeholders.
Pemberdayaan Desa Menuju Desa Mandiri dan Berkelanjutan Melalui Pendampingan Sistem Keuangan Nugrahanti, Trinandari Prasetya; Lanjarsih, Laela; Mutumanikam, Primadonna Ratna; Safaria, Siti; Hanantijo, Gerardus Michael Djoko
Journal Of Human And Education (JAHE) Vol. 5 No. 2 (2025): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v5i2.2445

Abstract

Pengelolaan keuangan desa yang transparan dan akuntabel menjadi tantangan utama dalam mewujudkan desa yang mandiri dan berkelanjutan. Banyak desa masih menghadapi persoalan rendahnya kapasitas aparatur dalam memahami sistem keuangan serta lemahnya partisipasi masyarakat dan kelembagaan desa dalam proses pengawasan. Kegiatan pengabdian ini bertujuan untuk memberdayakan desa melalui pendampingan sistem keuangan yang berbasis partisipatif dan pemanfaatan potensi lokal, guna mendorong terciptanya tata kelola keuangan desa yang lebih baik. Pengabdian dilaksanakan menggunakan pendekatan Participatory Rural Appraisal (PRA), dengan melibatkan perangkat desa, Badan Permusyawaratan Desa (BPD), dan masyarakat sebagai mitra utama. Tahapan kegiatan meliputi perencanaan, pelatihan, pendampingan teknis, hingga evaluasi dan refleksi bersama. Hasilnya menunjukkan peningkatan signifikan dalam pemahaman dan keterampilan aparatur desa dalam menyusun laporan keuangan, terbentuknya tim pengelola keuangan, SOP internal, serta peningkatan peran BPD dan keterbukaan informasi keuangan kepada masyarakat. Analisis menunjukkan bahwa transformasi sistem keuangan desa tidak hanya berdampak teknis, tetapi juga memicu perubahan kelembagaan dan sosial yang lebih luas. Kesimpulan dari kegiatan ini adalah bahwa pendampingan yang kontekstual, kolaboratif, dan berbasis potensi lokal mampu mendorong perubahan nyata dalam tata kelola desa. Kontribusi kegiatan ini menjadi model pemberdayaan sistem keuangan desa yang dapat direplikasi di wilayah lain dengan tantangan serupa.
Faktor-Faktor yang Mempengaruhi Pertimbangan Tingkat Materialitas Audit (Studi Empiris KAP di Wilayah DKI Jakarta) Ahmad Rafiq Anshari; Trinandari Prasetyo Nugrahanti
Jurnal Akuntansi Vol. 13 No. 2 (2021): Vol 13 No 2 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i2.3923

Abstract

Abstract This study aims to empirically examine the effect of auditor professionalism, auditor experience and professional ethics on the consideration of the materiality level of financial statement audits. This research method uses a causal descriptive method and the primary data source is obtained by distributing questionnaires to auditors at public accounting firm (KAP) located in DKI Jakarta area using convenience sampling technique. Data analysis was performed using multiple linear regression method and hypothesis testing using SPSS ver.23 program. The results of this study indicate that auditor professionalism, auditor experience and professional ethics have a positive effect on the consideration of the level of audit materiality in financial statements. Auditors in improving a high professionalism attitude must have a lot of audit experience so that it will be appropriate to determine the determination of the materiality level of the financial statements. In carrying out an audit of financial statements, the auditor cannot provide absolute assurance to clients or other users of financial statements that the audited financial statements are free from material misstatement. Keywords :Auditor Professionalism, Auditor Experience, Professional Ethics, and Materiality Levels
Co-Authors Ahmad Rafiq Anshari Alfara, Dicky Maiza Amalia, Razikah Andaningsih, I Gusti Putu Ratih Andaningsih, IGP Ratih Anggraeni, Niken Dwi Arif, Elsya Meida Azizah Rahmi Chusnul Chotimah Fardiman, Fardiman Fathoni, Farkhan Al Ganish, Ellyona Tehilla Gemilang, Ghaniya Arya Grace Priscilla Hanantijo, Gerardus Michael Djoko Harya Damar Widiiputra Hasan Ashari Hasan Ashari Hayatun Ruwaidha Hidayat, Nadya Sarasdheavy IGP Ratih Andaningsih Januardi Pratomo Kusmanto, Diana Laela Lanjarsih Latifah, Ghina Linda Kartika Mailangkay, Jeffry Malahusna, Nurmalia Margareth Srinauli Marsus, Soffan Mercurius Broto Legowo, Mercurius Broto Murti, Wahyu Nabilla Farrely Rachmaputri Novita Novita Novita Novita Nugraha, Ervan Reri Pamungkas, Bagus Putra Pingki Rosalia Pratiwi, Arvega Safina Primadonna Ratna Mutumanikam Ratna, Primadonna Risma, Chesylia Ayu Ritha, Henny Setiapraptadi, Muhammad Rezky Setyowati, Widya Arum Siti Safaria Tasrimawasih, Tasrimawasih Taufiq Akbar Wahyu Wibowo Wardono, Senno Kusumo