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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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Peran Whisteblowing System, Dukungan Budaya Organisasi, dan Efektivitas Surprise Audit dalam Mencegah Fraud: Kajian Literatur Sistematis Latifah, Ghina; Nugrahanti, Trinandari Prasetya
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17292

Abstract

Penelitian ini mengkaji keterkaitan antara whistleblowing system, budaya organisasi, dan surprise audit dalam mencegah fraud melalui pendekatan Systematic Literature Review terhadap 23 artikel periode 2019–2024. Hasil kajian menunjukkan bahwa sistem whistleblowing efektif dalam mendeteksi fraud dini, meski keberhasilannya sangat bergantung pada perlindungan hukum dan etika organisasi. Budaya organisasi yang sehat memperkuat nilai integritas dan menjadi landasan penting dalam membentuk perilaku anti fraud. Surprise audit terbukti meningkatkan efek jera dan memperkuat pengawasan internal, terutama bila dikombinasikan dengan pengendalian lainnya. Integrasi ketiga variabel ini dinilai mampu menciptakan strategi pencegahan fraud yang lebih komprehensif. Penelitian ini diharapkan memberikan pengetahuan menyeluruh mengenai strategi pencegahan fraud berbasis penguatan sistem pelaporan, nilai budaya organisasi, dan efektivitas audit mendadak sebagai landasan kebijakan tata kelola yang anti fraud.
Literature Review: Niat dan Faktor Penentu Keterlibatan dalam Sustainability Accounting pada Mahasiswa dan Akuntan Profesional Malahusna, Nurmalia; Nugrahanti, Trinandari Prasetya
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.907

Abstract

This study aims to review and analyze the literature on factors influencing individual intentions to engage in sustainability accounting, both among students and professional accountants. Sustainability accounting has gained increasing importance in response to demands for transparency, accountability, and the integration of environmental, social, and governance (ESG) aspects into accounting practices. However, individual engagement in such practices remains shaped by a complex interplay of internal and external factors. The study employs a literature review approach by examining 10 articles published in Scopus- and Sinta-indexed journals within the period 2013–2023. Articles were purposively selected based on their relevance to the topic, publication quality, and alignment with the research objectives. The analysis classified determinants of intention into personal, social, and institutional dimensions. The findings reveal that personal factors include attitudes toward sustainability, prosocial values, and intra-personal competencies. Social factors are primarily subjective norms and perceived behavioral control, while institutional factors encompass campus support, organizational governance, and sustainability assurance practices. Students tend to be more influenced by personal attitudes and values, whereas professionals are more responsive to social norms and perceived control. Most studies have predominantly focused on intentions rather than actual behaviors, with cross-sectional designs being the most common. Furthermore, limited attention has been given to the role of regulations, digital technologies, and cross-cultural contexts. Future research is recommended to examine actual behavioral engagement in sustainability accounting by employing longitudinal or multilevel designs. Expanding cultural contexts and integrating technological dimensions would allow for a more comprehensive understanding of how intention translates into sustainable accounting practices.
Analisis Sistematik atas Peran Audit Internal, Komite Audit, dan Pengendalian Internal dalam Pencegahan Tindakan Fraud Wardono, Senno Kusumo; Nugrahanti, Trinandari Prasetya
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.12078

Abstract

fraud atau kecurangan merupakan masalah serius yang berdampak pada efektivitas organisasi, baik di sektor publik maupun privat. Audit internal dan komite audit berfungsi sebagai mekanisme pengawasan yang krusial dalam mendeteksi dan mencegah terjadinya fraud, sementara sistem pengendalian internal (SPIP) menjadi kerangka kerja yang menjamin akuntabilitas dan integritas proses operasional. Penelitian ini bertujuan untuk menganalisis secara sistematis peran audit internal, komite audit, dan sistem pengendalian internal dalam pencegahan fraud berdasarkan studi literatur yang telah dipublikasikan selama sebelas tahun terakhir (2014-2025). Metode penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) dengan mengidentifikasi, mengevaluasi, dan mensintesis sepuluh jurnal nasional terakreditasi yang relevan. Hasil kajian menunjukkan bahwa sinergi antara audit internal, komite audit, dan pengendalian internal mampu memberikan kontribusi signifikan dalam mencegah terjadinya fraud. Temuan ini memperkuat pentingnya tata kelola organisasi yang baik dan memperkuat struktur pengawasan internal untuk menurunkan risiko fraud.
Audit Judgment: Tinjuan Literatur Komprehensif Tentang Faktor Penentu dan Implikasinya Tasrimawasih, Tasrimawasih; Nugrahanti, Trinandari Prasetya
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.12109

Abstract

Audit judgment memiliki peran penting dalam menentukan kualitas audit dan integritas laporan keuangan. Namun, pengambilan keputusan oleh auditor sering dipengaruhi oleh berbagai faktor internal maupun eksternal yang kompleks. Penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) untuk mengidentifikasi dan menganalisis faktor-faktor penentu audit judgment dari perspektif multidisipliner. Analisis terhadap sepuluh jurnal internasional bereputasi menunjukkan bahwa audit judgment dipengaruhi oleh tiga klaster utama: determinan kognitif-psikologis (kapasitas kognitif, skeptisisme profesional, dan bias kognitif), karakteristik individu auditor (pengalaman, kompetensi, kepribadian, dan etika), serta faktor kontekstual (budaya organisasi, tekanan situasional, dan teknologi audit). Temuan menunjukkan bahwa skeptisisme profesional merupakan faktor kunci dalam meningkatkan kualitas audit judgment, sementara bias kognitif seperti anchoring dan confirmation bias berpotensi menurunkan akurasi keputusan auditor. Penelitian ini menyarankan perlunya pendekatan holistik dan strategi debiasing, termasuk penerapan protokol pengambilan keputusan terstruktur dan integrasi teknologi audit, guna meningkatkan akurasi dan objektivitas judgment auditor dalam menghadapi tantangan audit kontemporer.
Peran Akuntansi Forensik dan Kebijakan Risiko Kredit Hijau dalam Meningkatkan Kinerja Keuangan Perbankan di Indonesia: Literature Review Hidayat, Nadya Sarasdheavy; Nugrahanti, Trinandari Prasetya
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 6: Oktober 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i6.12509

Abstract

Penelitian ini bertujuan untuk mengetahui peran akuntansi forensik dan kebijakan risiko kredit dalam meningkatkan kinerja keuangan perbankan di Indonesia. Metode penelitian yang digunakan adalah studi literature review dengan menggunakan basis data penelitian periode 2020 hingga 2025 dan diperoleh sebanyak 23 jurnal penelitian. Hasil penelitian menunjukkan peran akuntansi forensik dan kebijakan risiko redit hijau dapat meningkatkan ROE perbankan di Indonesia hingga 8–12% dan meningkatkan kebijakan risiko kredit hijau serta penguatan tata kelola guna mencapai stabilitas dan pertumbuhan sektor perbankan nasional. Disarankan agar penelitian selanjutnya memperluas cakupan kajian dengan mengintegrasikan beragam format publikasi, sumber non-konvensional dan memperkaya perspektif akademis mengenai implementasi akuntansi forensik dan kebijakan kredit berkelanjutan dalam konteks sistem perbankan yang dinamis.
Comparing The Evidence of Liquidation Process Between Islamic Rural Banks and Conventional Rural Banks in Indonesia Ashari, Hasan; Kustiani, Nur Aisyah; Nugrahanti, Trinandari Prasetya
Perbanas Journal of Islamic Economics and Business Vol 4 No 2 (2024): Perbanas Journal of Islamic Economics and Business
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/pjieb.v4i2.257

Abstract

This research aims to compare the findings obtained during the liquidation process of the Islamic Rural Bank with Conventional Rural Bank. This article seeks to provide understanding for Islamic banking practitioners and regulators to improve the regulatory framework and operational practices of Islamic Rural Banks in the future. This research uses a qualitative approach focusing on cases found in the liquidation process of these banks. Data was collected through a questionnaire distributed to the Liquidation Team of Islamic Rural Banks who were assigned by the Indonesia Deposit Insurance Corporation to carry out the liquidation process and who have expertise and experience in explaining the liquidation process of Islamic Rural Banks. The main findings show causes for the liquidation of Islamic Rural Bank, such as fraud and weaknesses in governance. However, Islamic Rural Bank tend to show lower claim recovery rates upon liquidation compared to Conventional Rural Bank. Both types of banks benefit from LPS innovations which facilitate the liquidation process efficiently and quickly, resulting in relatively the same liquidation completion time.
Social Development or Economic Development: The Dilemma Behind an Ambitious Infrastructure Development Hasidin, Mirza Hapsari; Nugrahanti, Trinandari Prasetyo; Huda, Imam Walid Asrofuddin Ulil; Bajuri, Ahmad; Helmayuni, Helmayuni
International Journal of Demos (IJD) Volume 4 Issue 4 (2022)
Publisher : HK-Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37950/ijd.v4i4.349

Abstract

Abstract The construction of the One Belt One Road (OBOR) infrastructure is a reasonably ambitious development. However, at the same time, there are several dilemmas faced by the Indonesian government. This research will examine the potential and obstacles to the ambitious OBOR infrastructure development in Indonesia. This research will be carried out using a qualitative approach. The data used in this study comes from previous research and studies that still have the same discussion as this research. This study found that OBOR infrastructure development can potentially increase the connectivity of waters in Indonesian territory. This will lead to an even social and economic development distribution throughout Indonesia. However, at the same time, several dilemmas need to be faced by the Indonesian government in building OBOR infrastructure. Keywords: One Belt One Road (OBOR), Development, Infrastructure. Abstrak Pembangunan infrastruktur One Belt One Road (OBOR) merupakan pembangunan yang cukup ambisius. Namun, pada saat yang sama, ada beberapa dilema yang dihadapi pemerintah Indonesia. Riset ini akan mengkaji potensi dan hambatan pembangunan infrastruktur OBOR yang ambisius di Indonesia. Penelitian ini akan dilakukan dengan menggunakan pendekatan kualitatif. Data yang digunakan dalam penelitian ini berasal dari penelitian sebelumnya dan penelitian yang masih memiliki pembahasan yang sama dengan penelitian ini. Kajian ini menemukan bahwa pembangunan infrastruktur OBOR berpotensi meningkatkan konektivitas perairan di wilayah Indonesia. Hal ini akan mengarah pada pemerataan pembangunan sosial dan ekonomi di seluruh Indonesia. Namun, pada saat yang sama, beberapa dilema perlu dihadapi pemerintah Indonesia dalam membangun infrastruktur OBOR. Kata kunci: One Belt One Road (OBOR), Pembangunan, Infrastruktur.
Literature Study Related to Factors Affecting Fraud Detection: Audit Risk, Investigative Audit Techniques, and Whistleblowing System Ependi, Hendi; Nugrahanti, Trinandari Prasetya
West Science Business and Management Vol. 2 No. 04 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i04.1511

Abstract

Fraud detection is a crucial aspect in auditing that aims to protect the integrity and reliability of financial statements. This study aims to review the main factors that influence the effectiveness of fraud detection, namely audit risk, investigative audit techniques, and whistleblowing systems. Based on the literature, these three factors play a significant role in improving the auditor's ability to detect fraud. Audit risk helps auditors focus on areas with higher potential for fraud, investigative audit techniques allow auditors to dig deeper into suspected fraud, while whistleblowing systems serve as early warning tools. This study provides in-depth insights for organizations regarding the importance of implementing these three factors in strengthening internal control and audit.
The Role of Information Technology in Optimizing the Internal Audit Process and Improving the Quality of Internal Audit Hermawan, Taufik Ridwan; Nugrahanti, Trinandari Prasetyo
West Science Business and Management Vol. 2 No. 04 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i04.1528

Abstract

This study describes the influence of the use of information technology on the quality of internal audits in Indonesia using the meta-synthesis method. The results show that the use of information technology has an important role in determining audit quality. It also highlights the importance of auditor competence in mastering various information technology tools and responding to changes that occur, especially in the business world, as well as helping auditors to carry out audit planning by monitoring the lifestyle of suspected fraudsters. This research can contribute to the development of audit practices and adaptation to technology. The implications are to help audit practitioners, regulators and stakeholders in increasing the use of information technology for better audit quality in the future. The digital era also presents challenges for auditors to be able to further improve their performance capabilities in order to adapt to future advances in information technology.
The Effect of Audit Quality, Auditor Independence, and Financial Reporting Transparency on Internal Control Effectiveness: A Case Study of a Public Company in Indonesia Nugrahanti, Trinandari Prasetyo; Sudarmanto, Eko; Andani, Mega; Judijanto, Loso
West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i03.370

Abstract

This study investigates the intricate dynamics of corporate governance in publicly traded companies in Indonesia, focusing particularly on the interaction of Audit Quality, Auditor Independence, Financial Reporting Transparency, and Internal Control Effectiveness. The present study showcases the development of a comprehensive measurement model, hence offering empirical support for the reliability and validity of the chosen constructs. The utilization of structural equation modeling reveals statistically significant positive correlations, indicating that heightened levels of Audit Quality, Auditor Independence, and Financial Reporting Transparency are associated with enhanced Internal Control Effectiveness. The model fit assessment confirms the adequacy of the proposed structural equation model in capturing the observed covariance structure. The explained variance in Internal Control Effectiveness highlights the substantial impact of these governance elements. These findings offer valuable insights for stakeholders and policymakers seeking to fortify corporate governance practices in the Indonesian business landscape.
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