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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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FINANCIAL MANAGEMENT AND ACCOUNTING EDUCATION IN IMPROVING THE VILLAGE LOCAL ECONOMY FOR MSMEs IN GODOBANGKONG VILAGE Nugrahanti, Trinandari Prasetya; Lanjarsih, Laela; Mutumanikam, Primadonna Ratna
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2024): Volume 5 No. 4 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i4.30358

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are crucial in driving local economic development in rural areas. However, these businesses often need help with financial management and accounting, limiting their growth and sustainability. This community service project aimed to enhance the financial literacy and accounting practices of MSME owners in a village setting to boost local economic development. The project employed a Participatory Action Research (PAR) method involving collaborative needs assessments, interactive workshops, practical exercises, and continuous feedback loops. The results demonstrated significant improvements in the participants' financial literacy, adoption of systematic bookkeeping practices, and access to micro-financing. Consequently, these advancements led to a 50% increased average monthly business income, enhanced cost management efficiency, and strengthened community support networks. In conclusion, the project successfully empowered rural MSME owners with essential financial management skills, contributing to sustainable local economic growth and providing a replicable model for similar initiatives in other rural communities.
DETERMINAN PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT PADA MASA PANDEMI COVID-19 Nugrahanti, Trinandari Prasetyo; Wahasri, Esika; Ashari, Hasan
Ekonomi & Bisnis Vol 20 No 2 (2021): JURNAL EKONOMI BISNIS VOL 20 NO 2 DESEMBER 2021
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v20i2.4365

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tekanan waktu, risiko audit dan locus of control terhadap penghentian prematur atas prosedur audit pada masa pandemi Covid-19 di tahun 2021. Populasi peneltian dalam ini para auditor yang bekerja di KAP yang berada di wilayah DKI Jakarta. Teknik pengambilan sampel menggunakan metode purposive sampling dengan menyebarkan kuesioner dan diperoleh jumlah sampel sebanyak 117 responden. Metode teknik analisis data yang digunakan dengan analisis regresi berganda. Hasil penelitian menunjukan bahwa tekanan waktu dan locus of control berpengaruh positip terhadap penghentian prematur atas prosedur audit, sedangkan risiko audit tidak berpengaruh terhadap penghentian prematur atas prosedur audit pada masa pandemi Covid-19. Kata Kunci: Tekanan Waktu, Risiko Audit, Locus of Control, Penghentian Prematur Audit, Pandemi Covid-19
Detection of Fraud Through Professional Scepticism Nugrahanti, Trinandari Prasetyo; Siladjaja, Muljanjo; Fardiman, Fardiman; Rita, Henny; Ashari, Hasan
International Journal of Indonesian Business Review Vol. 2 No. 1 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibr.v2i1.504

Abstract

Purpose – This study aims to determine the factors influencing the auditor's ability to detect fraud through professional scepticism. Methodology/approach – This research method is quantitative and descriptive. The primary data collection technique uses a questionnaire distributed to the supervisory auditors of central government agencies working at the Central BPKP in the DKI Jakarta Region, Indonesia. Sampling using the purposive sampling method obtained several 40 respondents. Data analysis tools use multiple linear regression analysis and path analysis. Findings – The results showed that the auditor's competence and the internal control system positively affected professional skepticism, but workload did not affect professional skepticism. Meanwhile, professional skepticism has a significant positive impact on the auditor's ability to detect fraud.   Novelty/value –  The existence of an attitude of professional skepticism will be better able to analyze fraudulent acts in the financial statements so that the auditor will increase the detection of fraud in the next auditing process.
SYSTEMATIC LITERATURE REVIEW: PENGARUH GOOD CORPORATE GOVERNANCE DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN Steviane Valentina; Trinandari Prasetya Nugrahanti
Journal of Innovation Research and Knowledge Vol. 5 No. 7 (2025): Desember 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v5i7.12018

Abstract

Financial reporting quality is a key indicator of organizational accountability and transparency in supporting stakeholders’ decision-making. Improvements in financial reporting quality are increasingly influenced by the effectiveness of Good Corporate Governance (GCG) and the adoption of technology-based accounting information systems. This study aims to synthesize the role of GCG, particularly internal control and audit committees, as well as accounting information systems based on Enterprise Resource Planning (ERP) and Artificial Intelligence (AI) in enhancing financial reporting quality. A Systematic Literature Review (SLR) was conducted on 22 national and international journal articles. The findings indicate that GCG positively affects financial reporting quality through stronger oversight mechanisms, while ERP and AI improve accuracy, timeliness, and transparency of financial reporting. However, technological implementation requires robust governance and data security to mitigate emerging risks.
SYSTEMATIC LITERATURE REVIEW: PENGARUH AUDIT DELAY DAN KUALITAS AUDIT TERHADAP HARGA SAHAM DENGAN GOOD CORPORAATE GOVERNANCE SEBAGAI VARIABEL MODERASI Juang, Juang; Trinandari Prasetya Nugrahanti
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 4 (2026): Januari 2026
Publisher : Bajang Institute

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

Abstract

This study aims to systematically synthesize empirical evidence on the effect of audit quality and audit delay on stock prices, with Good Corporate Governance (GCG) as a moderating variable. A Systematic Literature Review (SLR) was conducted on 20 relevant national and international studies. The findings indicate that audit quality positively affects stock prices by enhancing the credibility and reliability of financial information. In contrast, audit delay is generally perceived as a negative signal that increases information uncertainty and reduces investor confidence. Furthermore, GCG particularly through the role of the audit committee moderates these relationships by strengthening the positive impact of audit quality and mitigating the negative effect of audit delay on stock prices. This study contributes to the audit and capital market literature by integrating signaling theory and agency theory perspectives.
Effects of Professionalism, Organizational Commitment, and Technology on Auditor Performance Mediated by Quality Culture Tri Purnomo Ariadi; Trinandari Prasetya Nugrahanti
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2767

Abstract

This study investigates the effects of professionalism, organizational commitment, and information technology (Pentana Audit) on auditor performance, with quality culture as a mediating variable. A quantitative research approach was employed, involving 78 auditors of the Inspectorate of the Corruption Eradication Commission (KPK) as respondents, using a saturated sampling technique. Data were collected through an online questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 3 software. The findings reveal that professionalism, organizational commitment, and information technology have positive and significant effects on quality culture. Furthermore, professionalism and organizational commitment significantly enhance auditor performance, while information technology does not have a direct significant effect on auditor performance. Quality culture, however, has a positive and significant influence on auditor performance. Importantly, quality culture is proven to mediate the relationships between professionalism, organizational commitment, information technology, and auditor performance. These results highlight the crucial role of quality culture in strengthening auditor performance.
Faktor-Faktor Penentu Kualitas Audit: Tinjauan Sistematis atas Peran Kompetensi Auditor, Profesionalisme, Teknologi Kecerdasan Buatan, dan Dinamika Hubungan Klien: Literature Review Suherman, Lukas Pamungkas; Nugrahanti, Trinandari Prasetya
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 5: Agustus 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i5.14976

Abstract

The objective of this study is to examine the determinants of audit quality. The research method employs a Systematic Literature Review (SLR) approach, using a literature search strategy based on keywords in Scopus and Google Scholar, along with the establishment of inclusion and exclusion criteria to filter relevant literature. The findings indicate that the quality of audit is influenced by both internal and external factors. Internal factors include auditor competence and professionalism, while external factors involve the use of artificial intelligence and maintaining a balanced professional relationship between the auditor and the client. This study recommends strengthening competence, ethics, and the use of technology in audit practices.
Financial-Based Digital Technology Transformation Adapter to Increase the Sustainability of Agribusiness Farmers Sustainable Manner in Indonesia Gusti, Ratih Andaningsih; Nugrahanti, Trinandari Prasetyo; Susilastuti, Darwati; Yolanda
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1848

Abstract

The importance of financial-based digital technology system transformation in the Agribusiness system to improve the welfare of farmers and entrepreneurs. It is hoped that this digital technology system can be more advanced and sustainable, especially with the Agrofarmers logo, and needs to be implemented sustainably to empower the use of digital technology. The method used in this research is a symmetric descriptive qualitative method with a digital financial information technology system approach that is relevant for farmers and agribusiness entrepreneurs in Indonesia. The contribution of this research is to increase the knowledge and skills of farmers in managing agribusiness by using relevant information technology facilities in their daily business transactions efficiently and effectively. This research is limited to discussing financial-based digital technology transformation to increase the productivity of superior agribusiness farmers in West Java Province in Indonesia in a sustainable manner. The benefits of research for farmers in particular are expected to increase their capacity to use digital technology tools. Financially based and well networked, efficient, effective, good, and correct, so that in the future it is hoped that the productivity of their agricultural products and agribusiness results can increase optimally, maximally, and sustainably. The expected results are that farmers, in particular, and agribusiness entrepreneurs can understand technological transformation.
Analisis Kompratif Sistem Mutu dan Sistem Manajemen Mutu Pada Kantor Akuntan Publik: Kajian Literatur Review Nhamyra Imania Nabilla; Nazwa Syahira Triananda; Trinandari Prasetya Nugrahanti
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1294

Abstract

This article discusses the strategic role of quality system implementation in improving audit quality at Public Accounting Firms (KAP), specifically through the integration of Quality Control Standards (QMS) and Quality Management Systems (QMS). The main objective of this study is to analyze the relationship and influence between SPM and SMM on audit quality and explore the theoretical relevance through the Agency Theory approach. This research uses a literature study method by reviewing 19 scientific articles, consisting of 11 SINTA indexed national journals (at least SINTA 4) and 8 international journals published in the period 2015-2025. The results of the study show that integration between SPM and SMM can improve accountability, efficiency, and credibility of audit results, especially when supported by strong leadership, continuous supervision, and the use of modern audit technology. Consistent and adaptive implementation of quality systems is proven to increase client satisfaction and strengthen the auditor's position in facing the challenges of information asymmetry between principal and agent. Therefore, KAP is advised to make quality system development a strategic priority that is responsive to regulatory dynamics and industry demands.
Peran Kualitas Bukti Audit dalam Meningkatkan Kredibilitas Laporan Keuangan: Literatur Review Zahrul Tamami; Muhammad Hisyam; Trinandari Prasetya Nugrahanti
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1399

Abstract

This study aims to analyze the role of audit evidence quality in improving the credibility of financial statements based on the perspective of agency theory, assurance theory, and legitimacy theory. This research employs a literature review approach using the Systematic Literature Review (SLR) method, utilizing secondary data sourced from relevant books and journal articles published between 2017 and 2025. The results of the study indicate that the four dimensions of audit evidence quality, relevance, reliability, timeliness, and sufficiency, play a significant role in enhancing the reliability of the audit process and the credibility of financial statements in the eyes of stakeholders. Relevance is influenced by the type of findings and audit objectives, reliability is determined by objectivity and external sources of evidence, timeliness is related to the appropriate reporting period, while sufficiency depends on the level of risk and complexity of the transaction. High quality evidence reflects the auditor's independence, professionalism, and compliance with standards and codes of ethics, thereby strengthening public trust in the integrity of financial information. Thus, the quality of audit evidence is not only technical, but also an important instrument in maintaining the company's legitimacy and credibility in front of stakeholders
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