Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

8.681

P-Index

This Author published in this journals

Trinandari Prasetya Nugrahanti

Perbanas Institute

Author-ID : 1996600

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 : 69 Documents Claim Missing Document

Claim Missing Document

Articles

3 4 5 6 7

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

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

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

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.

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

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

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

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

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

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.

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

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.

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

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.

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

Title

Found 69 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 69 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 69 Documents
Search