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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 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 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 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 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 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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Literature Review: Lingkungan dan Sustainability dalam Mitigasi RisiPeran Akuntansi ko dan Penguatan Reputasi Perusahaan Amalia, Razikah; Nugrahanti, Trinandari Prasetya
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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

Abstract

Artikel ini bertujuan untuk meninjau peran akuntansi lingkungan dan sustainabilitydalam mitigasi risiko serta penguatan reputasi perusahaan melalui pendekatan literature reviewterhadap sepuluh artikel ilmiah yang dipublikasikan dalam sepuluh tahun terakhir. Hasil kajianmenunjukkan bahwa akuntansi lingkungan dan pelaporan keberlanjutan berkontribusisignifikan terhadap legitimasi sosial, akses pendanaan, dan perlindungan dari risiko reputasinegatif. Reputasi perusahaan yang kuat terbukti menjadi aset strategis tak berwujud yang tidakhanya meningkatkan daya saing, tetapi juga mendukung keberlanjutan jangka panjang. Tatakelola perusahaan dan kepemimpinan etis diidentifikasi sebagai faktor moderasi penting yangmemperkuat efektivitas praktik keberlanjutan. Namun, keterbatasan penelitian ini mencakupjumlah literatur yang terbatas, ketiadaan analisis kuantitatif meta-analisis, serta potensi biaspublikasi. Oleh karena itu, penelitian mendatang perlu mengeksplorasi konteks lintas industridan yurisdiksi, mengintegrasikan pendekatan kuantitatif, serta mempertimbangkan faktormoderasi baru seperti digitalisasi, tekanan investor, dan perubahan preferensi konsumen
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.
Bibliometric Analysis of the Development of International Accounting Research: A Review of the Literature in the Last Two Decades Judijanto, Loso; Nugrahanti, Trinandari Prasetya; Ashari, Hasan; Fitri , Sri Adella
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.v1i03.396

Abstract

This research conducts a bibliometric analysis to examine the development of international accounting research over the past two decades. Utilizing a quantitative approach, we explore clusters, highly cited publications, and keyword occurrences within the literature. The analysis reveals six distinct clusters, each highlighting key themes such as challenges in the accounting profession, financial accounting practices, cultural influences, governance dynamics, and value relevance. Additionally, the study identifies highly cited publications that have significantly influenced the international accounting discourse, offering insights into pivotal works that have shaped the field. Keyword analysis further unveils prevalent and less explored themes, with terms like "Firm," "Market," and "Accountant" emerging prominently. The abstract concludes by discussing the implications for future research, emphasizing potential avenues for exploration and the need for a nuanced understanding of the multifaceted landscape of international accounting.
The Effect of Diamond Fraud on Financial Statement Fraud With Beneish M-Score on Manufacturing Companies Nurfajri, Muhammad; Nugrahanti, Trinandari Prasetyo
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.862

Abstract

This study aims to analyze the effect of fraud diamond proxied by pressure, opportunity, rationalization and capability on the effect of fraud that occurs in the company's financial statements with audit committee moderation. The research method was conducted using quantitative research with 240 samples taken in manufacturing in the 2017-2019 period. The type of data used is secondary data. The data analysis used is the Beneish Ratio Index, which is then included in a model, the Beneish M-Score Model using four methods calculated in the Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI). The results of this study indicate that based on the Beneish M-Score, that financial targets affect financial statement fraud, ineffective monitoring has no effect on financial statements, change in auditor has no effect on financial statement fraud, change in director has no effect on financial statement fraud, the audit committee is able to strengthen the effect of financial targets on financial statement fraud, the audit committee is unable to strengthen the effect of ineffective monitoring on financial statement fraud, the audit committee is able to strengthen the effect of change in auditor on financial statement fraud and the audit committee is unable to strengthen the effect of change in director on financial statement fraud.
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.
DIGITAL AUDIT TECHNOLOGIES IN ACCOUNTING INFORMATION SYSTEMS: A SYSTEMATIC LITERATURE REVIEW OF CONTEMPORARY TRENDS AND PROFESSIONAL IMPLICATIONS Herdiana, Krisna; Nugrahanti, Trinandari Prasetya
UTSAHA: Journal of Entrepreneurship Vol. 4 Issue 2 (2025)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i2.778

Abstract

Contemporary business environments have experienced unprecedented technological advancement, fundamentally transforming traditional auditing practices within accounting and information systems. Digital transformation introduces sophisticated technologies that challenge conventional audit methodologies, necessitating comprehensive examination of emerging trends and implications. Despite expanding literature on technological integration in auditing, substantial gaps remain in understanding digital audit adoption landscapes, particularly regarding dominant technologies, implementation barriers, and organizational impacts. This investigation explores prevailing trends, identifies predominant technologies, assesses associated benefits and challenges, and examines digital auditing implications within accounting and information systems domains. The research employs systematic literature review methodology, analyzing ten peer-reviewed scholarly articles published between 2020-2025, sourced from Scopus and SINTA databases. Findings reveal that big data analytics, artificial intelligence, blockchain technology, robotic process automation, and cloud computing constitute primary technological foundations of modern digital auditing. These innovations demonstrate substantial contributions toward enhanced audit quality, transformed auditor roles, and strengthened organizational governance structures. However, implementation encounters significant obstacles including adoption disparities among firms, insufficient digital competency among practitioners, and heightened data security concerns. The study recommends developing adaptive strategies for human resource development, comprehensive technology integration frameworks, and sustainable digital audit policy formulation.
Co-Authors Ahmad Rafiq Anshari Alfara, Dicky Maiza Amalia, Razikah Andani, Mega Andaningsih, I Gusti Putu Ratih Andaningsih, IGP Ratih Andriani , Eva Anggraeni, Niken Dwi Arif, Elsya Meida Azizah Rahmi Azizi, Muhammad Bajuri, Ahmad Chusnul Chotimah Endy Gunanto Marsasi Ependi, Hendi Eva Herianti Fardiman, Fardiman Fathoni, Farkhan Al Fitri , Sri Adella Ganish, Ellyona Tehilla Gemilang, Ghaniya Arya Grace Priscilla 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 Judijanto, Loso Krisnawati, Sri Kurniawan, Marta 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 Syafri, Muhammad Murti, Wahyu Nabilla Farrely Rachmaputri Novita Novita Novita Novita Nugraha, Ervan Reri Nur Aisyah Kustiani, Nur Aisyah Nurfajri, Muhammad Pamungkas, Bagus Putra Payaw, Daniel Pingki Rosalia Pratiwi, Arvega Safina Primadonna Ratna Mutumanikam Purani, Purani Ramdhona, Muhammad Ricky Ramli Semmawi, Ramli Ratna, Primadonna Risma, Chesylia Ayu Rita, Henny Ritha, Henny Samalua Waoma Setiapraptadi, Muhammad Rezky Setyowati, Widya Arum Siladjaja, Muljanjo Siti Safaria Stephannie, Ireine Sudarmanto, Eko Tarigan, Krisnawati Tasrimawasih, Tasrimawasih Taufiq Akbar Veny, Veny WAHASRI, ESIKA Wahyu Wibowo Wardono, Senno Kusumo Wijaya, Temi Adi Yenni Kurnia Gusti