Article Per Year (5 Year)
p-Index From 2021 - 2026
9.056
P-Index
This Author published in this journals
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

Published : 68 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 68 Documents
Search

 3   4   5   6   7 
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.
: English Language Herianti, Eva; Marundha, Amor; Nugrahanti, Trinandari Prasetya; Tarigan, Krisnawati; Herninta, Tiwi; Veny, Veny
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 3 (2024): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i3.2420

Abstract

Effective financial management is crucial for Micro, Small, and Medium Enterprises (MSMEs) to accurately determine business profits and losses and conduct thorough evaluations for strategic decision-making. Many MSMEs struggle with suboptimal financial management due to a limited understanding of accounting principles, financial reporting, planning, and budgeting. To address these challenges, a community service team organized an event titled “Financial Management Education for MSMEs as a Tool to Determine Business Profit and Loss.” Held on June 29, 2024, in Kadudampit Subdistrict, Sukabumi Regency, the event engaged 30 MSME participants from Gede Pangrango Village, Sukamaju Village, and Kadudampit Village. The program included field observations, obtaining necessary permits, and the event execution. Participants underwent a pre-test to assess their initial knowledge, followed by a detailed instructional phase featuring presentations, discussions, and Q&A sessions. Topics covered included fundamental accounting principles, financial reporting, cost of production, pricing strategies, and break-even analysis. The event concluded with a post-test to evaluate knowledge improvements. Results indicated a significant enhancement in participants' understanding of financial management, likely aiding their business development and growth.
Interplay of Economics, Entrepreneurship, and Auditing: Unveiling Financial Accountability and Performance in Business Ventures Nugrahanti, Trinandari Prasetyo; Andriani , Eva; Majid, Jamaluddin; Syafri, Muhammad; Waoma, Samalua
West Science Journal Economic and Entrepreneurship Vol. 1 No. 08 (2023): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v1i03.159

Abstract

This research delves into the complex interplay between economics, entrepreneurship, and auditing within the context of Micro, Small, and Medium-sized Enterprises (MSMEs) in West Java, Indonesia. The study focuses on uncovering the effects of these interactions on accountability mechanisms and financial performance. Employing a mixed-methods approach, the research integrates quantitative survey data with qualitative interview insights. The quantitative phase involves a structured survey to explore relationships, while the qualitative phase offers deeper insights from key stakeholders. The findings reveal the mediating role of accountability in the relationship between entrepreneurship and financial performance. Auditing practices emerge as strategic tools for promoting transparency and indirectly enhancing financial outcomes. Contextual factors, such as West Java's entrepreneurial ecosystem, contribute to shaping these interactions. The insights offer practical implications for policymakers, practitioners, and stakeholders to foster sustainable growth and accountability in the MSME sector.
The Effect of Implementing PSAK 72 in Recognizing Business Income from Outsourcing Labor Provision Services and Reconciling Income Tax Returns and VAT (Case Study at PT XYZ) Payaw, Daniel; Nugrahanti, Trinandari P
The Es Accounting And Finance Vol. 2 No. 03 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i03.289

Abstract

The demands of globalization have led to increased cross-border transactions, necessitating the harmonization of financial reporting standards. PSAK 72, adopted from IFRS 15, was implemented in Indonesia on January 1, 2020, impacting various sectors, including the outsourced labor provision services sector. This study focuses on PT XYZ, examining the significant effects of PSAK 72 on income recognition and cost reporting, compared to the previous PSAK 23. The implementation of PSAK 72 resulted in a substantial increase in reported income and costs, despite minimal growth in customer numbers and contracts. The study also explores the fiscal adjustments required to reconcile income reporting between commercial financial reports and tax returns, highlighting the differences in income recognition principles between PSAK 72, the Income Tax Law, and VAT regulations. Through qualitative case study methods, including interviews, document analysis, and literature review, the research provides insights into the impact of PSAK 72 on financial reporting and tax compliance for entities in the outsourced labor services sector. The findings suggest the need for entities to adopt proper recording practices and for tax authorities to update regulations in line with evolving accounting standards to ensure legal certainty and minimize disputes.
Analysis The Influence of Internal Audit and Internal Control on Fraud Prevention: Literature Review Articles Ramdhona, Muhammad Ricky; Nugrahanti, Trinandari Prasetya
The Es Accounting And Finance Vol. 2 No. 03 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i03.290

Abstract

The objective of this study is to examine the impact of internal audit and internal control on the prevention of fraud. The used approach involves doing a literature review by examining six (6) primary studies that have investigated the impact of internal audit and inter-nal control on fraud prevention. The research findings indicate that internal audit factors have an impact on fraud prevention, while internal control variables also have an affect on fraud prevention.
Environmental Audit and CSR Practices on the Financial Performance of Small and Medium Manufacturing Companies in Indonesia Nugrahanti, Trinandari Prasetya; Lysandra, Shanti
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1024

Abstract

By employing environmental audits, businesses can meticulously assess environmental risks, fortify sustainability practices, and foster enhanced stakeholder trust. Concurrently, the adoption of CSR practices emerges as a driving force behind improved financial performance, operational efficiency, and long-term sustainability. This study investigates the profound impact of environmental audit and Corporate Social Responsibility (CSR) practices on the financial performance of small and medium manufacturing companies in Indonesia. This research uses quantitative methods with primary data obtained through a questionnaire. The sample selection from the population of manufacturing companies in Indonesia was carried out purposefully. The data that has been collected will be analyzed by regression to be able to answer existing hypotheses. The results showed that environmental audits and CSR can have a positive and significant effect on their financial performance. This means that financial performance and CRS will increase along with improvements in financial performance. These findings carry substantial implications for the manufacturing sector, advocating for responsible business practices and making theoretical strides by emphasizing the integration of sustainability into financial theories and models, specifically within the context of Indonesia's industrial landscape.
PENGEMBANGAN PELATIHAN KETERAMPILAN MANAJERIAL BAGI PENGUSAHA KECIL DAN MENENGAH DALAM MENINGKATKAN DAYA SAING BISNIS DI ERA DIGITAL Nugrahanti, Trinandari Prasetya; Marsasi, Endy Gunanto; Semmawi, Ramli; Gusti, Yenni Kurnia; Azizi, Muhammad
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.26389

Abstract

Pengembangan keterampilan manajerial bagi pengusaha kecil dan menengah (UKM) merupakan aspek krusial dalam menghadapi tantangan bisnis di era digital. Artikel ini mengeksplorasi urgensi pelatihan keterampilan manajerial bagi pemilik UKM untuk meningkatkan daya saing bisnis mereka dalam konteks transformasi digital saat ini. Perubahan teknologi dan dinamika pasar yang cepat mendorong perlunya adaptasi dan inovasi dalam mengelola bisnis UKM. Dalam era di mana teknologi informasi dan komunikasi menjadi tulang punggung operasi bisnis, pemahaman tentang manajemen yang efektif menjadi semakin penting. Artikel ini mengungkapkan berbagai strategi dan pendekatan pelatihan yang dapat diterapkan untuk meningkatkan keterampilan manajerial pengusaha UKM. Mulai dari pelatihan langsung hingga sumber daya daring, ada beragam metode yang dapat digunakan untuk memberdayakan pemilik UKM. Pelatihan keterampilan manajerial tidak hanya membantu meningkatkan pemahaman tentang konsep manajemen dasar seperti perencanaan, pengorganisasian, kepemimpinan, dan pengendalian, tetapi juga memperkenalkan konsep-konsep baru yang relevan dengan era digital, seperti e-commerce, pemasaran digital, analisis data, dan manajemen risiko cyber. Dalam konteks ini, artikel ini menyoroti pentingnya kolaborasi antara pemerintah, lembaga pendidikan, dan sektor swasta dalam menyediakan program pelatihan yang sesuai dengan kebutuhan dan tantangan yang dihadapi oleh UKM. Dengan meningkatnya keterampilan manajerial, pengusaha UKM dapat mengoptimalkan operasi bisnis mereka, meningkatkan efisiensi, memperluas jangkauan pasar, dan merespons perubahan pasar dengan lebih adaptif. Dengan demikian, artikel ini menawarkan wawasan yang mendalam tentang perlunya pengembangan keterampilan manajerial bagi pengusaha UKM dalam mempertahankan daya saing bisnis mereka di tengah arus digitalisasi. Melalui pelatihan yang tepat, UKM dapat menjadi agen perubahan yang mampu bersaing secara efektif dalam perekonomian digital yang semakin kompleks.
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