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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 Ilomata International Journal of Management 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 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 Akuntan Publik 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 journal of social and economic research 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 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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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.
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.
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 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, Muhammad Murti, Wahyu Nabilla Farrely Rachmaputri Nazwa Syahira Triananda Nhamyra Imania Nabilla Novita Novita 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, Ramli 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