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All Journal AKUNTABILITAS Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) JABE (Journal of Accounting and Business Education) Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Ilmiah Edunomika (JIE) Ilomata International Journal of Tax and Accounting International Journal of Demos Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Ilomata International Journal of Management juremi: jurnal riset ekonomi International Journal of Economics, Business, and Entrepreneurship (IJEBE) Humantech : Jurnal Ilmiah Multidisiplin Indonesia AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal Of Human And Education (JAHE) Utsaha: Journal of Entrepreneurship Jurnal Abdimas Perbanas Economic Reviews Journal Journal of Innovation Research and Knowledge Perbanas Journal of Islamic Economics and Business Journal of Social And Economics Research The Es Accounting and Finance West Science Business and Management Jurnal Riset Akuntansi West Science Journal Economic and Entrepreneurship Journal Markcount Finance West Science Accounting and Finance Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Journal of Innovative and Creativity International Journal of Indonesian Business Review International Journal of Pertapsi International Journal of Economics, Business and Innovation Research Journal of Economics and Management Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi Jurnal Akuntan Publik
Trinandari Prasetya Nugrahanti
Perbanas Institute
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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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
STUDI LITERATUR: DETERMINAN KECURANGAN LAPORAN KEUANGAN Setyowati, Widya Arum; Risma, Chesylia Ayu; Nugrahanti, Trinandari Prasetya
Jurnal Akuntansi Vol. 13 No. 1 (2025): JURNAL AKUNTANSI VOL. 13 NO. 1 JUNI 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v13i1.4564

Abstract

This study aims to analyze the determinants of financial statement fraud from the perspective of Agency Theory and Fraud Theory, including Fraud Hexagon Theory, Fraud Pentagon Theory, and Fraud Star Theory. The literature review method was employed using the Systematic Literature Review (SLR) method. Secondary data were collected from 18 scholarly articles published on Google Scholar between 2020 and 2025. The findings of this study indicate that factors such as pressure, opportunity, rationalization, capability or competence, ego or arrogance, collusion, and lack of integrity are factors that influence the occurrence of financial statement fraud.
INTEGRATION OF OPERATIONAL AUDIT AND ACCOUNTING INFORMATION SYSTEM IN WORKING CAPITAL FINANCING: SYSTEMATIC LITERATURE REVIEW Wahyu Wibowo; Trinandari Prasetya Nugrahanti
Journal of Innovation Research and Knowledge Vol. 5 No. 2: Juli 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the integration of operational audit and accounting information systems (AIS) to enhance the effectiveness of working capital credit financing. Amid increasing inefficiencies in credit allocation and internal controls, this research addresses the growing need for a data driven, accountable financing system. Employing a Systematic Literature Review (SLR) method, 14 peer reviewed articles from 2010-2025 were analyzed. The findings reveal that integrated audits and AIS significantly improve data accuracy, decision making speed, and risk management. The synthesis highlights key factors such as audit independence, system reliability, and top management support as critical to successful implementation. However, challenges like resource limitations and resistance to change persist. This study contributes a comprehensive framework illustrating how synergy between audit and AIS can optimize credit management, improve financial performance, and strengthen stakeholder trust. Future research is encouraged to explore industry specific case studies and the application of emerging technologies such as AI and data analytics in integrated audit systems
The Role Explainable Artificial Intelligence in Enhancing Auditor Judgment Quality in Indonesia Nugrahanti, Trinandari Prasetya; Fardiman, Fardiman; Lanjarsih, Laela; Ratna, Primadonna; Ritha, Henny
The Es Accounting And Finance Vol. 3 No. 03 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i03.666

Abstract

This study explores the role of Explainable Artificial Intelligence (XAI) in improving the quality of auditors’ decision-making in Indonesia. As AI systems become more prevalent in auditing practices, concerns regarding transparency and interpretability are increasingly relevant. XAI offers a solution by making AI-driven insights more understandable, thereby supporting professional judgment and reducing reliance on black-box systems. A quantitative approach was used, involving 100 professional auditors who completed a structured questionnaire based on a 5-point Likert scale. Data were analyzed using SPSS version 25. The findings revealed that XAI significantly influences auditors' decision-making quality, particularly in enhancing decision accuracy, risk assessment, and confidence in professional judgments. Regression analysis showed a strong positive relationship between XAI and decision-making quality, with XAI explaining 46.2% of the variance. These results highlight the importance of implementing explainable AI technologies to foster trust, accountability, and effectiveness in auditing practices across Indonesia.
Co-Authors Ahmad Rafiq Anshari Alfara, Dicky Maiza Andani, Mega Andaningsih, I Gusti Putu Ratih Andaningsih, IGP Ratih Andriani , Eva Anggraeni, Niken Dwi Arif, Elsya Meida Azizah Rahmi Azizi, Muhammad Bagus Putra Pamungkas Bajuri, Ahmad Chusnul Chotimah Darwati Susilastuti Endy Gunanto Marsasi Ependi, Hendi Eva Herianti Faizal, Dyan Fardiman, Fardiman Fitri , Sri Adella G. Gunawan Ganish, Ellyona Tehilla Gemilang, Ghaniya Arya Grace Priscilla Gusti, Ratih Andaningsih Hanantijo, Gerardus Michael Djoko Harya Damar Widiiputra Hasan Ashari Hasan Ashari Hasidin, Mirza Hapsari Hayatun Ruwaidha Helmayuni, Helmayuni Herdiana, Krisna Hermawan, Taufik Ridwan Herninta, Tiwi Hidayat, Nadya Sarasdheavy Huda, Imam Walid Asrofuddin Ulil IGP Ratih Andaningsih Jamaluddin Majid Januardi Pratomo Juang, Juang Judijanto, Loso Kartika Melvina Belinda Kusmanto, Diana Laela Lanjarsih Latifah, Ghina Linda Kartika Lysandra, Shanti Mailangkay, Jeffry Malahusna, Nurmalia Margareth Srinauli Marsus, Soffan Marundha, Amor Mercurius Broto Legowo, Mercurius Broto Muhammad Hisyam Muhammad Syafri Muhidin, Adam Desvian Murti, Wahyu Nabila, Amira Nabilla Farrely Rachmaputri Nazwa Syahira Triananda Nhamyra Imania Nabilla Novita Novita Nugraha, Ervan Reri Nur Aisyah Kustiani, Nur Aisyah Nurfajri, Muhammad Payaw, Daniel Pingki Rosalia Pratiwi, Arvega Safina Primadonna Ratna Mutumanikam Ramdhona, Muhammad Ricky Ramli Semmawi Ratna, Primadonna Risma, Chesylia Ayu Rita, Henny Ritha, Henny Rizki Riana Putri Samalua Waoma Setiapraptadi, Muhammad Rezky Setyowati, Widya Arum Siladjaja, Muljanjo Siti Safaria Steviane Valentina Sudarmanto, Eko Suherman, Lukas Pamungkas Tarigan, Krisnawati Tasrimawasih, Tasrimawasih Taufiq Akbar Tri Purnomo Ariadi Veny, Veny WAHASRI, ESIKA Wahyu Wibowo Wardono, Senno Kusumo Yenni Kurnia Gusti Yolanda Zahrul Tamami