Article Per Year (5 Year)
p-Index From 2021 - 2026
4.675
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika EL-MUHASABA Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society International Journal of Social Science and Business Akuntansi : Jurnal Akuntansi Integratif JPSI (Journal of Public Sector Innovations) Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Nusantara ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING ARRUS Journal of Social Sciences and Humanities Jurnal Locus Penelitian dan Pengabdian Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Multidisiplin West Science Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Ekuitas Jurnal Pnedidikan Ekonomi Welfare: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset
Mirna Amirya
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Religion Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

Published : 40 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 40 Documents
Search

 1   2   3   4 
Kendala dan Strategi Implementasi Manajemen Risiko di Pemerintah Daerah Indonesia Irianto, Gugus; Amirya, Mirna
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i2.84241

Abstract

Risk management in local governments in Indonesia is currently evolving as part of efforts to realize Good Governance. Risk management aims to minimize the likelihood and impact of risks that may hinder the achievement of organizational goals. This study aims to identify the challenges and strategies for implementing risk management in local governments in Indonesia based on a literature review. Using a literature study method and descriptive analysis, data were obtained from relevant articles and journals accessed through ScienceDirect and Google Scholar, both from national and international databases. The findings of this study reveal that the main challenges include a lack of understanding and awareness of risk management, resource limitations, regulatory misalignment, inadequate data, resistance to change, and lack of leadership support. The proposed strategies include training and education, adequate resource allocation, regulatory harmonization, data optimization, strengthening organizational culture, and increasing leadership commitment. The novelty of this study lies in the comprehensive analysis of the challenges and solutions in implementing risk management in local governments in Indonesia, an area that has not been deeply explored in previous studies.
Pengaruh Independensi, Akuntabilitas, Profesionalisme, Dan Kecerdasan Spiritual Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Bali Ida Bagus Surya Dharma; Mirna Amirya
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 3 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.3.48

Abstract

In carrying out their duties, auditors are required to produce good audit quality. Good audit quality can be produced if an auditor can show the factors that influence it. This study examines the effect of auditor independence, auditor accountability, auditor professionalism, and auditor spiritual intelligence on audit quality. The population used in this study were external auditors who worked at public accounting firms in the Bali area, totalling 55 respondents. The data were collected by distributing questionnaires, and this study used SPSS app version 28 to analyze the data. The test results show that auditor independence, auditor accountability, auditor professionalism, and auditor spiritual intelligence affect audit quality. Abstrak Auditor dalam melaksanakan tugasnya dituntut untuk menghasilkan kualitas audit yang baik. Kualitas audit yang baik dapat dihasilkan bila seorang auditor mampu memperlihatkan faktor-faktor yang mempengaruhinya. Penelitian ini bertujuan untuk menguji pengaruh independensi auditor, akuntabilitas auditor, profesionalisme auditor dan kecerdasan spiritual auditor terhadap kualitas audit. Populasi dalam penelitian ini adalah auditor eksternal yang bekerja pada Kantor Akuntan Publik di wilayah Bali. Sampel yang diperoleh sejumlah 55 auditor. Data diambil dengan cara menyebarkan kuesioner dan penelitian ini menggunakan aplikasi SPSS versi 28 untuk mengalisis data. Hasil pengujian menunjukkan bahwa independensi auditor, akuntabilitas auditor, profesionalisme auditor, dan kecerdasan spiritual auditor berpengaruh terhadap kualitas audit
Determinan Niat Kalangan Gen Z Terhadap Penggunaan Fitur Tarik Tunai Tanpa Kartu Sari, Nabillah Ayudia; Amirya, Mirna
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 4 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.4.132

Abstract

This study aims to examine the direct effects of the independent variables of perceived usefulness, perceived ease of use, perceived security, and customer trust on the dependent variable of the intention to use the cardless cash withdrawal feature through mobile banking services. This study applies the Technology Acceptance Model (TAM), which is extended with two additional variables, perceived security and customer trust, and is tested on Generation-Z users of the cardless cash withdrawal living in Bengkulu City. The samples include 100 respondents according to predetermined criteria, selected through purposive sampling. The results of the Structural Equation Modeling analysis exhibit that perceived usefulness and perceived security have a significant positive effect on the intention to use the cardless cash withdrawal feature, while perceived ease of use and customer trust do not affect the intention to use the cardless cash withdrawal feature. abstrak Penelitian ini bertujuan untuk menguji pengaruh langsung perceived usefulness, perceived ease of use, perceived security, dan customer trust terhadap intention to use fitur tarik tunai tanpa kartu pada layanan mobile banking. Perceived usefulness, perceived ease of use, perceived security, dan customer trust adalah variabel independen penelitian. Intention to use fitur tarik tunai tanpa kartu adalah variabel dependen penelitian. Penelitian ini menggunakan Technology Acceptance Model (TAM) yang diekstensi dengan dua variabel tambahan yaitu perceived security dan customer trust, dan diuji pada pengguna fitur tarik tunai tanpa kartu yang merupakan Generasi Z dan berdomisili di Kota Bengkulu. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dengan jumlah sebanyak 100 responden yang memenuhi kriteria. Hasil dari penelitian yang diolah menggunakan Sctructural Equation Model menunjukkan bahwa perceived usefulness dan perceived security berpengaruh positif dan signifikan terhadap intention to use fitur tarik tunai tanpa kartu, sedangkan perceived ease of use, dan customer trust tidak berpengaruh terhadap intention to use fitur tarik tunai tanpa kartu.
Kendala dan Strategi Implementasi Manajemen Risiko di Pemerintah Daerah Indonesia Irianto, Gugus; Amirya, Mirna
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i2.84241

Abstract

Risk management in local governments in Indonesia is currently evolving as part of efforts to realize Good Governance. Risk management aims to minimize the likelihood and impact of risks that may hinder the achievement of organizational goals. This study aims to identify the challenges and strategies for implementing risk management in local governments in Indonesia based on a literature review. Using a literature study method and descriptive analysis, data were obtained from relevant articles and journals accessed through ScienceDirect and Google Scholar, both from national and international databases. The findings of this study reveal that the main challenges include a lack of understanding and awareness of risk management, resource limitations, regulatory misalignment, inadequate data, resistance to change, and lack of leadership support. The proposed strategies include training and education, adequate resource allocation, regulatory harmonization, data optimization, strengthening organizational culture, and increasing leadership commitment. The novelty of this study lies in the comprehensive analysis of the challenges and solutions in implementing risk management in local governments in Indonesia, an area that has not been deeply explored in previous studies.
Pengaruh Green Governance Terhadap Kualitas Laporan Keberlanjutan (Studi pada Perusahaan Sektor Energi Tahun 2021-2023) Pratama, Muhammad Rifansyah; Amirya, Mirna
Jurnal Multidisiplin West Science Vol 4 No 04 (2025): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v4i04.2128

Abstract

Isu lingkungan hidup menuntut perusahaan untuk mampu menerapkan tata kelola yang baik dan mengungkapkan praktik keberlanjutannya sebagai bentuk akuntabilitas kepada seluruh pemangku kepentingan. Sorotan atas kualitas laporan keberlanjutan di Indonesia sudah memadai dan apakah green governance yang memperhatikan lingkungan dan sosial telah diterapkan masih ada. Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh green governance terhadap kualitas pengungkapan laporan keberlanjutan. Penelitian dilakukan terhadap 30 perusahaan sektor energi yang terdaftar di BEI pada tahun 2021 hingga 2023. Metode analisis menggunakan analisis regresi data panel dengan perangkat lunak Stata 17. Secara simultan, hasil penelitian menunjukkan bahwa seluruh sub-variabel yang menjadi pengukuran green governance mempunyai pengaruh yang signifikan terhadap kualitas pengungkapan laporan keberlanjutan. Secara parsial sub-variabel manajemen risiko perusahaan menunjukkan pengaruh yang signifikan terhadap kualitas pengungkapan laporan keberlanjutan, sedangkan sub-variabel lainnya seperti ukuran dewan direksi, diversitas gender dewan direksi, independensi dewan komisaris, chief sustainability officer, dan green board committee, tidak menunjukkan pengaruh yang signifikan. Penelitian ini dapat memberikan bukti empiris bahwa green governance menjadi keharusan untuk diterapkan oleh perusahaan. Fokus terhadap perusahaan sektor energi menjadi keterbaharuan utama yang dibawa dalam penelitian ini karena keterlibatan kuat risiko bisnis sektor terhadap lingkungan.
Factors Influencing Attitude Towards User's Attitude Towards Agency-Level Financial Application System (SAKTI) at the Directorate General of Highways (DJBM) with Gender as A Moderating Variable Nugroho, Dendhi Agung; Baridwan, Zaki; Amirya, Mirna
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 6 (2025): JURNAL LOCUS: Penelitian & Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i6.4437

Abstract

The implementation system's accuracy and the user's perception of technology are contingent upon the quality of the finance sector's report. Conducting research This objective is to examine the impact of Perceived Usefulness, Perceived Ease of Use, Perceived IT Beliefs, and Task-Technology Fit on the attitude towards the use of the System Application Agency Level Finance (SAKTI) application, with a variable Gender Moderatio. Conducting research This quantitative method survey was conducted on 146 personnel of the Directorate General of Highways who are active SAKTI users. PLS-SEM was implemented to conduct data analysis. The findings indicate that the attitude towards utilising the SAKTI application is significantly influenced by perceived IT beliefs and task-technology fit, while perceived usefulness and ease of use do not exhibit a significant impact. The gender variable has not been demonstrated to serve as a moderator in the relationship between the attitudes of users and their perceptions of the application. Results This affirms the significance of technology and its compatibility with the mission. Participate in the enhancement of public awareness of the reception system. Conducting research This provides a strategic recommendation. In order to enhance the implementation of SAKTI, training, alignment assignments, and user-centred approaches are implemented.
Whistleblowing Intentions in Balinese Government Institutions: A Cultural and Phenomenological Perspective Wiradharma, Gde Wisnu; Sudarma, Made; Amirya, Mirna
International Journal of Social Science and Business Vol. 9 No. 1 (2025): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i1.90640

Abstract

The whistleblowing system is a mechanism for reporting suspected acts of fraud that have occurred, are ongoing, or are anticipated to occur, involving employees and other parties associated with suspected acts of fraud within the organization where they work. In this context, culture plays a significant role in influencing an individual's intention to act as a whistleblower. This study aims to identify the cultural factors that predominantly influence whistleblowing intentions. The research was conducted in government institutions in Bali, considering that the cultural values of Tat Twam Asi and Koh Ngomong are integral to Balinese culture. The selected institutions were the Bali Provincial Office of the Ministry of Religious Affairs and the Faculty of Economics and Business at Udayana University, as both institutions have received WBK (Corruption-Free Zone) and WBBM (Clean and Service-Oriented Bureaucratic Zone) awards. This study employs an interpretive paradigm to understand the dominant cultural influences on whistleblowing intentions. It is qualitative research that applies phenomenology as its methodology and research method. Data were collected from sources such as in-depth interviews, documentation, and observations of employee activities within the institutions. The data were then contextually explained to facilitate interpretation. The findings reveal that societal culture significantly influences whistleblowing intentions. In general, the Tat Twam Asi culture is more supportive of reporting violations compared to the Koh Ngomong culture. People in Bali tend to report violations to enhance reputation and protect the organization rather than remain silent and reluctant to disclose misconduct.
The Analysis Of Highest And Best Use In State Property (Bmn): Optimization Case Study In Kediri Regency Tama, Pradina Mukti; Amirya, mirna
The International Journal of Accounting and Business Society Vol. 33 No. 2 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.2.899

Abstract

Purpose: This study aims to develop and apply an integrated Highest and Best Use (HBU) framework that incorporates environmental regulations, specifically river boundary requirements, to optimize the utilization of potentially idle State Property (BMN) in Indonesia, thereby balancing economic returns with regulatory compliance. Design/methodology/approach: The research employed a case-study approach in Kediri Regency, analyzing a vacant government land parcel. The methodology involved comprehensive stakeholder consultations (with asset managers, property officers, appraisers, and community representatives) and an enhanced HBU evaluation that assessed alternative land uses across four criteria: legal, physical, financial, and productivity maximum. Findings: Two primary alternatives were identified: warehouse and sugarcane plantation. A comparative financial analysis demonstrates that the warehouse alternative achieves superior economic performance, with an NPV of Rp 18.5 billion, an IRR of 16.37%, and an annual net income of Rp 4.6 billion. This substantially exceeds the returns from the sugarcane plantation (Rp 57 million annually). Furthermore, the warehouse option demonstrates optimal land productivity, strategic use of location, and compliance with spatial planning regulations. Practical implications: This research provides government asset managers with a practical, evidence-based framework for optimizing idle assets. The framework ensures adherence to environmental regulatory compliance while simultaneously maximizing economic value. Originality/value: The methodology provides a replicable template for optimizing state property across diverse geographic and regulatory contexts. It contributes to improved public asset management practices and enhanced government financial performance within the Indonesian context.
STRENGTHENING PUBLIC FINANCIAL MANAGEMENT LITERACY FOR FEB STUDENTS, ABDURACHMAN SALEH UNIVERSITY, SITUBONDO Mirna Amirya; Pusvita Susilowati; Clarient Catherine Frederica
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 02 (2025): Volume 11 Nomor 2 Oktober 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i02.2238

Abstract

Strengthening public financial management literacy is an urgent need to produce competent and highly competitive economics graduates, especially in the public sector. This article aims to measure the effectiveness of online seminars in improving students' understanding of the principles of public financial management, including fiscal policy and the preparation of government financial reports, at the Faculty of Economics and Business, Abdurachman Saleh University, Situbondo. The Kirkpatrick evaluation approach was used to assess two aspects: participant reactions and increased knowledge. The results showed that participants responded very positively to the quality of the seminar and the materials presented. In addition, the level of participant understanding of the material was relatively high, as reflected in the post-test results. These findings indicate that interactive seminar-based strategies contribute significantly to strengthening public financial literacy among economics students.
Pelatihan Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM Bagi Mahasiswa Universitas Terbuka AMIRYA, Mirna
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2022): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.794 KB) | DOI: 10.38142/ahjpm.v1i2.274

Abstract

Sebagai satuan pendidikan tinggi, Universitas Terbuka (UT) termasuk juga UT Pokjar Mojokerto berkiprah dalam menumbuhkan jiwa kewirausahaan di kalangan mahasiswa. UT sudah memasukkan matakuliah kewirausahaan sebagai matakuliah wajib di beberapa program studi di lingkungan UT. Meskipun pembinaan dan pengembangan jiwa kewirausahaan mahasiswa telah banyak dilakukan oleh UT, namun, belum ada materi yang membahas lebih banyak tentang pengelolaan Usaha Mikro Kecil dan Menengah (UMKM) dari sisi pengelolaan keuangan perusahaan khususnya laporan keuangan UMKM. Untuk mengatasi permasalahan tersebut maka perlu dilaksanakan kegiatan pengabdian bagi masyarakat yang memberikan pelatihan bagi mahasiswa UT Pokjar Mojokerto dalam menyusun laporan keuangan UMKM berdasarkan SAK EMKM. Adanya pelatihan ini diharapkan pelaku mahasiswa UT Pokjar Mojokerto dapat mengetahui dan menyusun laporan keuangan UMKM berdasarkan SAK EMKM dan dapat memanfaatkan akuntansi guna mendukung kemajuan UMKM. Pelaksanaan kegiatan pengabdian pada masyarakat ini dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi dengan peserta 30 orang. Pelatihan ini terdiri dari dua materi utama yaitu konsep penyusunan laporan keuangan UMKM berdasarkan SAK ETAP dan teknis penyusunan laporan keuangan UMKM. Penyusunan laporan keuangan dimulai dari contoh transaksi sampai dengan penyusunan laporan keuangan seperti laporan laba rugi dan neraca. Peserta juga diberikan pemahaman dalam menyusun catatan atas laporan keuangan. Pelaksanaan pelatihan penyusunan laporan keuangan UMKM berdasarkan SAK EMKM bagi mahasiswa UT Pokjar Mojokerto sangat membantu mahasiswa dalam hal meningkatkan pengetahuan tentang akuntansi UMKM. Dengan dilakukannya pelatihan yang memadai dalam hal penyusunan laporan keuangan UMKM berdasarkan SAK EMKM, mahasiswa UT tidak lagi mengalami kesulitan dalam hal penyusunan laporan keuangan UMKM yang   mana   selama   ini masih   rendah.
Co-Authors Abdul Ghofar Achmadi, Azka Rizki Adyatma Daniswara, Vincentius Ali Djamhuri Areta Widya Kusumadewi Arisanti, Nadya Bisri, Ahmad Alif Hayyumil Calvina Berlianti Rahmah Clarient Catherine Frederica Damayanti, Made Tara Dendhi Agung Nugroho, Dendhi Agung Faizah, Uswatun Gugus Irianto Hayuningtyas, Talisa Ida Bagus Surya Dharma Jawo, Mohammed Jaya, Aditya Perdana Ardine Khoiru Rusydi, Mohamad Khoirul Umam Hasbiy Kristin Rosalina Made Sudarma Made Sudarma Nabiilah, Amanda Salmaa Nurshadrina, Qonita Amalia Nyoman Dewi Ayu Ratih Arya Dewanti Pratama, Muhammad Rifansyah Purwanto, Danu Putra Puspita, Ayu Fury Pusvita Susilowati Putri, Rasheila Azizah Reka Mayangsari, Sinta Sari Atmini Sari, Nabillah Ayudia Setyowati, Eka yuli Sihombing, Taruli Risa Kornelia Siregar, Alfin Trisev Sirkomba, Aiska Sulthoni, Ghulam Ihda Surya, Salwa Salsabila Tama, Pradina Mukti Unti Ludigdo Unti Ludigdo Wahyu Kartika Larasti Wiradharma, Gde Wisnu Wuri Cahya Handaru Zaki Baridwan