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Peningkatan Peran Auditor Badan Pengawasan Keuangan Dan Pembangunan Dalam Penguatan Sistem Pengendalian Intern Pemerintah Irianto, Gugus; Amirya, Mirna; Nabiilah, Amanda Salmaa; Purwanto, Danu Putra; Putri, Rasheila Azizah; Faizah, Uswatun; Nurshadrina, Qonita Amalia; Jaya, Aditya Perdana Ardine
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1.1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i1.1.4635

Sistem Pengendalian Intern Pemerintah (SPIP) adalah hal penting yang diperlukan dalam menjalankan aktivitas roda organisasi. SPIP yang andal, transparan, akuntabel serta mematuhi ketentuan yang ada akan menghasilkan laporan pertanggungjawaban yang baik. Pemerintah daerah dalam hal pelaksanaan SPIP dapat berkonsultasi atau mendapatkan bimbingan atau pembinaan dari badan pengawas yaitu Badan Pengawasan Keuangan dan Pembangunan (BPKP) yang ada di provinsi daerah tersebut. Pengabdian dalam bentuk seminar ini bertujuan untuk meningkatkan pengetahuan auditor BPKP tentang perannya dalam penguatan SPIP. Melalui pendekatan penelitian tindakan, seminar ini berfokus pada upaya memperbaiki dan meningkatkan kinerja auditor BPKP dalam penguatan SPIP khususnya mengevaluasi efektivitas pengendalian internal, memberikan rekomendasi perbaikan, dan memastikan kepatuhan terhadap peraturan yang berlaku. Metode analisis deskriptif digunakan untuk mengetahui pemahaman auditor BPKP tentang peran auditor BPKP dan implementasinya. Pelaksanaan kegiatan seminar terdiri dari beberapa tahap yaitu tahap perencanaan, pelaksanaan, dan evaluasi kegiatan. Kegiatan pelatihan kepada 22 auditor BPKP tahun 2024 ini telah berjalan dengan sukses dan lancar. Hasil evaluasi kegiatan menunjukkan bahwa terjadi peningkatan pemahaman peserta tentang audit internal, tantangan yang dihadapi, dan strategi untuk meningkatkan efektivitas audit internal di masa depan.

Empowering MSME Through Socialization and Training in Producing Simple Financial Reports in Tourism Villages Ghofar, Abdul; Khoirul Umam Hasbiy; Wuri Cahya Handaru; Mirna Amirya; Areta Widya Kusumadewi; Wahyu Kartika Larasti; Jawo, Mohammed
The International Journal of Accounting and Business Society Vol. 31 No. 3 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.3.795

Aim - The aim of exists article This are (1) Increase MSME skills and understanding of making report finance simple For help they manage business they with more efficient (2) Encouraging MSMEs to operate practice more business _ transparent with provide report more finances _ accurate (3) Helping MSMEs in Tourism Villages Attack to own more access _ Good to source Power finance , like loans and support from the bank or institution finance other , with own report more finances _ good .Method - This article use method qualitative with approach studies case , so the result nature analytical and descriptive . Population from study This is a tourist village throughout Indonesia and is becoming sample study This is a Tourist Village Attack in the District Blitar , East Java.Findings - Moderate obstacles faced by MSME actors in Tourism Villages attack that is majority MSME actors not yet do recording on transaction required income and expenses _ in the production process so that understanding about importance making report finance still very lacking .Implications Practical - This article help MSME actors in understand importance make report finance simple as tool For monitor performance business from time to time as well as increase quality of MSMEs in Tourism Villages Attack , as form contribution to growth economy local which can also be done practiced by all perpetrator business in Indonesia.Originality - This article explained problems faced by MSMEs especially _ _ about literacy finance so that Can give example Not yet optimally understanding importance make report finance simple can reduce supposed profits _ Can maximized .

Meningkatkan Kompetensi dan Kepercayaan Diri dalam Menyusun Tugas Akhir Melalui Pelatihan Penulisan Skripsi Amirya, Mirna; Arisanti, Nadya; Setyowati, Eka Yuli
Welfare : Jurnal Pengabdian Masyarakat Vol. 2 No. 4 (2024): Welfare : December 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v2i4.1464

Thesis Writing Training for Semester 6 Students of the IAIN Kediri Sharia Accounting Study Program aim to increase students' competency and confidence in writing theses. This activity uses the service learning method with a lecture approach, which is effective in conveying information and allows direct interaction between the presenter and participants. The training was held for two days, including an explanation of thesis structure, research methodology, and the application of sharia principles in accounting research. The evaluation of the activities showed that the majority of students felt helped and more confident in facing the thesis writing process. Active interaction during lecture sessions and group discussions provides practical solutions to problems faced by students and increases their motivation. Thus, this training was successful in supporting students in achieving optimal academic achievement in accordance with applicable academic standards.

Risk Management in Indonesian Local Government: A Literature Study Amirya, Mirna; Irianto, Gugus
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 1 (2024): Volume 10 Nomor 1 April 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i1.1601

The primary objective of this research is to provide an in-depth understanding of the concept of risk management in Indonesian local governments, specifically focusing on the legal frameworks and cultural aspects surrounding risk awareness. The research employs a literature review methodology, utilizing articles, research journals, and 30 open-access local risk management regulations. Data analysis follows Miles and Huberman's qualitative approach, involving four key phases: data collection, data reduction, data presentation, and conclusion/review. The study reveals that some Indonesian local governments have established legal frameworks for risk management since approximately 2017. Key elements for effective risk management include a culture of risk awareness, robust risk management processes, effective communication and consultation, and sound assessment and reporting practices. The development of a risk-aware culture involves communication of risk understanding across all organizational levels, internalization of risk management in decision-making processes, and the enhancement of a control environment supporting a risk- aware culture. While this research sheds light on the progress of risk management in Indonesian local governments, there may be limitations inherent in the study, such as the scope of literature available and potential variations in local practices. The implication of these findings suggests the need for further research to delve deeper into specific regional contexts and challenges that may impact the effectiveness of risk management.

The Effectiveness of Link Village Financial System (Siskeudes) and Cash Management System (CMS) Calvina Berlianti Rahmah; Mirna Amirya
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i2.2447

This qualitative case study research aims to analyze the effectiveness of using the Village Financial System (Siskeudes) application, namely Siskeudes Link, and Cash Management System (CMS), identify the constraints, and find solutions to these constraints using the DeLone and McLean Information System Success Model. The research data were collected through direct interviews with seven informants from five villages in Malang Regency who had provided system assistance, direct observation of system usage, and implementation documentation. This study finds that Siskeudes Link and CMS had been running quite effectively both in terms of system quality and information quality, although constraints remained. In addition, the quality of service was also adequate even though users felt that additional features were needed. The use of the system had also been maximized according to the needs of the village apparatus, while the net benefits had been felt by users, although the system did not affect village expenditures and decision-making. Of the 21 indicators analyzed, 19 were found to be effective. However, 10 indicators still encountered challenges, including double transactions and input process issues, which have been addressed with data import and feature enhancements.

Uncovering the Determinants of Auditor Switching Adyatma Daniswara, Vincentius; Amirya, Mirna
TEMA Vol. 26 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.26.1.04

Research related to auditor switching determinants is important to provide stakeholders with an understanding of the factors that influence auditor switching so that it can be used as a basis for their decision-making. This study aims to examine the effects of going concern audit opinions, audit delay, auditor reputation, and financial distress on auditor switching, which is proxied using dummy variables based on agency theory, in transportation and logistics companies listed on the Indonesia Stock Exchange. Using purposive technique, 100 samples from 25 companies were collected. Those secondary data were obtained from financial statements for the 2020–2023 period available on the Indonesia Stock Exchange (IDX) or the sample companies’ websites and were analyzed using logistic regression in SPSS version 25. The findings show that auditor reputation has a negative effect on auditor switching, while going concern audit opinions, audit delay, and financial distress have no effect on auditor switching. This study implies that auditor reputation can guide investor and creditor decisions, and management should retain reputable auditors to uphold audit quality and trust, while considering other factors influencing auditor switching. This study enhances prior research by using the Altman Z-score for financial distress and a three-tier classification of auditor reputation that provides more comprehensive findings for stakeholders in evaluating auditor switching decisions.

Behind the Seal: Determinants of Going Concern Audit Opinions Hayuningtyas, Talisa; Amirya, Mirna
TEMA Vol. 26 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

A going concern audit opinion serves as an important indicator for stakeholders in evaluating a corporate entity's potential to continue its operations, particularly during periods of economic uncertainty. In Indonesia, incidents of financial distress and the risk of delisting among infrastructure companies underscore the importance of understanding the factors that shape auditors’ going concern assessments. This study examines the effect of financial distress, opinion shopping, audit tenure, institutional ownership, audit committee, and independent commissioners under the Agency Theory framework. The sample consists of 48 infrastructure companies listed on the Indonesia Stock Exchange from 2020 to 2022, selected through purposive sampling, resulting in 144 firm-year observations. Logistic regression analysis reveals that financial distress reduces the probability of obtaining a going concern audit opinion, while having an active audit committee increases it. Opinion shopping, audit tenure, institutional ownership, and independent commissioners show no significant relationship. These findings indicate that financial conditions and the effectiveness of audit committee oversight play a key role in shaping audit opinions. Consequently, companies should mitigate financial risks, reinforce governance practices, and support regulations that limit audit engagement periods to safeguard auditor independence.

To Speak Up or Stay Silent? A Multilevel Analysis of Whistleblowing Intentions in Professional Accounting Wiradharma, Gde Wisnu; Sudarma, Made; Amirya, Mirna
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v20.i01.p07

Fraud poses a persistent risk to all organisations, prompting many to adopt whistleblowing systems as a key preventive mechanism. Guided by attribution theory, this study examines how individual attitudes, organisational commitment, and communal culture jointly shape whistleblowing intentions. Using a positivist, quantitative design, we surveyed 200 employees drawn from the Faculty of Economics and Business at Udayana University and the Bali Provincial Ministry of Religious Affairs. Structural equation modelling indicates that attitude (β = 0.453, p < 0.001), organisational commitment (β = 0.406, p < 0.001), and communal culture (β = 0.808, p < 0.001) each exert a positive, significant influence on the intention to report wrongdoing. Collectively, these factors explain 74.9 per cent of the variance in whistleblowing intentions (R² = 0.749; Adjusted R² = 0.745). The findings suggest that public institutions can reinforce fraud-reporting mechanisms by cultivating favourable employee attitudes, deepening organisational commitment, and aligning whistleblowing policies with local cultural norms. More broadly, the results confirm attribution theory’s premise that both internal dispositions and external contexts drive ethical reporting behaviour, offering a foundation for more effective fraud-prevention strategies.

To Speak Up or Stay Silent? A Multilevel Analysis of Whistleblowing Intentions in Professional Accounting Wiradharma, Gde Wisnu; Sudarma, Made; Amirya, Mirna
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v20.i01.p07

Fraud poses a persistent risk to all organisations, prompting many to adopt whistleblowing systems as a key preventive mechanism. Guided by attribution theory, this study examines how individual attitudes, organisational commitment, and communal culture jointly shape whistleblowing intentions. Using a positivist, quantitative design, we surveyed 200 employees drawn from the Faculty of Economics and Business at Udayana University and the Bali Provincial Ministry of Religious Affairs. Structural equation modelling indicates that attitude (β = 0.453, p < 0.001), organisational commitment (β = 0.406, p < 0.001), and communal culture (β = 0.808, p < 0.001) each exert a positive, significant influence on the intention to report wrongdoing. Collectively, these factors explain 74.9 per cent of the variance in whistleblowing intentions (R² = 0.749; Adjusted R² = 0.745). The findings suggest that public institutions can reinforce fraud-reporting mechanisms by cultivating favourable employee attitudes, deepening organisational commitment, and aligning whistleblowing policies with local cultural norms. More broadly, the results confirm attribution theory’s premise that both internal dispositions and external contexts drive ethical reporting behaviour, offering a foundation for more effective fraud-prevention strategies.

Corporate Governance and Financial Performance: Empirical Evidence with Firm Size as a Moderating Variable Nyoman Dewi Ayu Ratih Arya Dewanti; Made Sudarma; Mirna Amirya
ARRUS Journal of Social Sciences and Humanities Vol. 6 No. 1 (2026)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/soshum4688

This study aims to analyze the effect of Good Corporate Governance (GCG) mechanisms, represented by the board of commissioners, board of directors, and audit committee, on financial performance, as well as to examine the role of company size as a moderating variable. This is a quantitative study using secondary data from transportation and logistics companies listed on the Indonesia Stock Exchange for the period 2019-2024. The study population consisted of 38 companies, with a sample of 138 observations determined using purposive sampling techniques. Data analysis was performed using multiple linear regression and MRA. The results show that the board of directors has a positive and significant influence on financial performance. Meanwhile, the board of commissioners and audit committee have no direct influence. The moderation test shows that company size can strengthen the influence of the board of commissioners and audit committee on financial performance, but does not moderate the relationship between the board of directors and financial performance.

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