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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

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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

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

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

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

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

Pengaruh Sustanability Repeorting Terhadap Nilai Perusahaan: A Systematic Literatur Review Bagus Putra Pamungkas; Trinandari Prasetya Nugrahanti
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 | DOI: 10.31004/joecy.v5i3.3812

Penelitian Penelitian ini bertujuan menelaah keterkaitan antara sustainability reporting dan nilai perusahaan melalui metode Systematic Literature Review (SLR) dengan menganalisis 10 artikel terbitan 2017–2024 yang diperoleh dari basis data terindeks SINTA, Garuda, dan Google Scholar. Hasil kajian menunjukkan bahwa sustainability reporting berperan dalam memperkuat transparansi, reputasi, serta legitimasi sosial perusahaan sehingga dapat meningkatkan kepercayaan investor dan persepsi pasar terhadap prospek jangka panjang. Namun, pengaruh ini tidak selalu signifikan jika tidak didukung oleh kinerja fundamental perusahaan dan tata kelola yang baik. Oleh karena itu, keberhasilan pelaporan keberlanjutan memerlukan integrasi dengan strategi bisnis dan komitmen manajemen. Studi ini memiliki beberapa keterbatasan, termasuk sumber data yang terbatas hanya pada jurnal nasional, sehingga perspektif internasional belum sepenuhnya terwakili. Untuk penelitian selanjutnya, disarankan untuk memperluas sumber literatur, menggunakan metode campuran, dan menambahkan variabel moderasi atau mediasi guna memperdalam analisis.

ADOPSI ARTIFICIAL INTELLIGENCE DALAM AUDIT LAPORAN KEUANGAN: SEBUAH LITERATURE REVIEW Kartika Melvina Belinda; Trinandari Prasetya Nugrahanti
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 5 (2026): Maret 2026
Publisher : Bajang Institute

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

Perkembangan digitalisasi telah mendorong transformasi praktik audit laporan keuangan melalui adopsi Artificial Intelligence (AI). Topik ini menjadi penting karena meningkatnya kompleksitas transaksi dan volume data menuntut auditor untuk meningkatkan efisiensi, akurasi, serta kualitas pengujian audit. Penelitian ini bertujuan menganalisis kontribusi AI terhadap kualitas audit laporan keuangan, mengidentifikasi tantangan implementasinya, serta mengevaluasi implikasinya terhadap efektivitas dan efisiensi proses audit. Metode yang digunakan adalah systematic literature review (SLR) terhadap 17 artikel terindeks Scopus dan SINTA periode 2020–2025 yang diperoleh melalui Google Scholar berdasarkan kriteria inklusi tertentu. Hasil kajian menunjukkan bahwa AI berkontribusi signifikan dalam meningkatkan efisiensi prosedur audit, memperluas cakupan pengujian melalui analisis populasi penuh, serta meningkatkan kemampuan deteksi risiko dan fraud. Namun demikian, implementasi AI menghadapi tantangan berupa risiko automation bias dan overreliance terhadap AI, kualitas data, isu etika dan privasi, serta kebutuhan peningkatan kompetensi auditor. Temuan ini menegaskan bahwa AI bersifat komplementer terhadap professional judgment dan berpotensi memperkuat kualitas audit apabila didukung tata kelola dan regulasi yang memadai.

PENGUATAN PENCEGAHAN FRAUD MELALUI WHISTLEBLOWING, AKUNTANSI FORENSIK, DAN AUDIT INVESTIGASI: TINJAUAN LITERATUR SISTEMATIS Rizki Riana Putri; Trinandari Prasetya Nugrahanti
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1334

Fraud merupakan permasalahan yang terus berkembang dan menjadi ancaman serius bagi organisasi, baik di sektor publik maupun swasta. Kompleksitas transaksi, kemajuan teknologi informasi, serta lemahnya sistem pengendalian internal meningkatkan risiko terjadinya kecurangan yang sulit terdeteksi secara dini. Oleh karena itu, pencegahan fraud menjadi pendekatan yang dipandang lebih efektif dibandingkan penanganan setelah fraud terjadi. Penelitian ini bertujuan untuk mengkaji dan mensintesis temuan-temuan empiris terkait peran whistleblowing, akuntansi forensik, dan audit investigasi dalam memperkuat pencegahan fraud. Metode penelitian yang digunakan adalah literature review, dengan menelaah lima belas artikel ilmiah yang relevan dan diperoleh melalui penelusuran Google Scholar. Hasil kajian menunjukkan bahwa whistleblowing berperan sebagai mekanisme deteksi dini yang efektif, terutama apabila didukung oleh perlindungan pelapor dan budaya etika organisasi. Akuntansi forensik terbukti berkontribusi dalam mendeteksi dan mencegah fraud melalui analisis investigatif berbasis bukti, meskipun masih menghadapi keterbatasan sumber daya dan kompetensi. Sementara itu, audit investigasi memiliki peran signifikan dalam pengungkapan dan pencegahan fraud melalui pembuktian dan penegakan akuntabilitas. Secara keseluruhan, hasil tinjauan literatur menegaskan bahwa penerapan whistleblowing, akuntansi forensik, dan audit investigasi secara terintegrasi mampu memperkuat sistem pencegahan fraud yang komprehensif dan berkelanjutan.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1334

Audit Kinerja sebagai Instrumen Peningkatan Akuntabilitas Publik di Sektor Pemerintahan Faizal, Dyan; Nugrahanti, Trinandari Prasetya
Jurnal Pendidikan Tambusai Vol. 10 No. 1 (2026)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i1.36988

Audit kinerja merupakan salah satu instrumen penting dalam penguatan akuntabilitas publik di sektor pemerintahan. Berbeda dengan audit keuangan yang berfokus pada kewajaran laporan keuangan, audit kinerja menitikberatkan pada penilaian aspek ekonomi, efisiensi, dan efektivitas (3E) dalam pelaksanaan program dan kegiatan pemerintah. Artikel ini bertujuan untuk mengkaji secara sistematis peran audit kinerja sebagai instrumen peningkatan akuntabilitas publik di sektor pemerintahan berdasarkan temuan-temuan penelitian sebelumnya. Metode yang digunakan adalah literature review terhadap 18 artikel ilmiah nasional dan internasional yang relevan, khususnya yang terbit pada jurnal bereputasi dan terindeks SINTA serta jurnal internasional bereputasi. Hasil kajian menunjukkan bahwa audit kinerja berkontribusi signifikan dalam meningkatkan transparansi, kualitas pengambilan keputusan, efektivitas pengelolaan keuangan negara, serta kepercayaan publik terhadap institusi pemerintah. Selain itu, efektivitas audit kinerja sangat dipengaruhi oleh kompetensi auditor, independensi, dukungan manajemen, serta kualitas sistem pengendalian intern pemerintah. Artikel ini diharapkan dapat menjadi referensi konseptual bagi akademisi dan praktisi dalam pengembangan kebijakan dan praktik audit kinerja di sektor pemerintahan.

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

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