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All Journal Jurnal Reviu Akuntansi dan Keuangan 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
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

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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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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/

Abstract

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.
Factors Affecting The Profitability Of Consumer Goods Manufacturing Companies In The 2018-2022 Period Andra Aprillia Ayu Triana; Amirya, Mirna
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.471

Abstract

Profitability reflects the ability of a company to generate profits measured by the companies’ success and management effectiveness. If the company’s profitability is stable, then investors will trust the company and remain interested in continuing to invest. As such, this study quantitatively examines the effect of company size, capital structure, sales growth, and working capital turnover on profitability. The population of this study includes 50 consumer goods manufacturing companies listed on the Indonesia Stock Exchange between 2018 and 2022, from which the samples of 13 companies of established criteria are selected through purposive sampling, and 65 secondary data are obtained The results exhibit that company size has no effect on profitability, capital structure has a negative and significant effect on profitability, sales growth has a positive and significant effect on profitability, and working capital turnover has a negative and insignificant effect on profitability.
Analysis The Determinants Of Going Concern Audit Opinion Listi, Risma Kumara; Amirya, Mirna
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 2 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.2.520

Abstract

The company's financial performance affects the provision of going concern audit opinion. Opinions related to business continuity given by auditors to companies are one of the bases for decision making for stakeholders. This study seeks to determine the effect of profitability, leverage, prior audited opinion, company size, and audit quality on the provision of going concern audit opinion. This study uses logistic regression analysis method. In accordance with the research criteria, the sample in this study amounted to 152 samples. The research object in this study is non-primary consumption companies, clothing and tourism sub-sectors listed on the Indonesia Stock Exchange for the period 2020-2023. This study found that profitability and prior audited opinion have a positive effect on going concern audit opinion. Meanwhile, leverage, company size, and audit quality have no significant effect on going concern audit opinion.
The Influence Of Financial Stability, Change In Director, Political Connection, Nature Of Industry, Change In Auditor, And Ceo Duality On Fraud Detection Ayunda, Ni Luh Kirana Maheswari Putri; Amirya, Mirna
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 4 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.4.227

Abstract

This study aims to examine the effects of fraud factors described in the fraud hexagon theory. According to this theory, there are six elements influencing fraudulent behavior: pressure, opportunity, rationalization, capability, arrogance, and collusion. Beneish M-Score was used in this study to detect fraud. From the population of insurance companies listed in the Financial Services Authority during the 2019–2023 period, 46 companies were selected as samples using purposive sampling. Using logistic regression analysis, this study finds that pressure and opportunity, which are proxied by financial stability and the nature of the industry, have positive effects on fraud detection. Meanwhile, capability proxied by change in director, collusion proxied by political connection, rationalization proxied by change in auditor, and arrogance proxied by CEO duality have no effect on fraud detection.
Pengaruh Fraud Hexagon Theory terhadap Kecurangan Pelaporan Keuangan Pada Sektor Perbankan Indonesia Periode 2020-2024 Christine Yovita Emlady; Mirna Amirya
Jurnal Multidisiplin West Science Vol 5 No 04 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i04.3310

Abstract

Penelitian ini dilatarbelakangi oleh tingginya risiko kecurangan pelaporan keuangan pada sektor perbankan yang dapat melemahkan kepercayaan publik dan mengganggu stabilitas sistem keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh elemen Fraud Hexagon Theory terhadap kecurangan pelaporan keuangan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan. Populasi penelitian mencakup seluruh perusahaan perbankan yang terdaftar di BEI, sedangkan sampel ditentukan dengan teknik purposive sampling dan menghasilkan 47 perusahaan. Kecurangan pelaporan keuangan diukur menggunakan Beneish M-Score modifikasi, sedangkan analisis data dilakukan dengan regresi logistik menggunakan SPSS versi 2026. Hasil penelitian menunjukkan bahwa financial stability, external pressure, ineffective monitoring, dan number of CEO’s picture berpengaruh positif terhadap kecurangan pelaporan keuangan. Sebaliknya, auditor switch, director change, dan project with government tidak berpengaruh signifikan. Kebaruan penelitian ini terletak pada integrasi Fraud Hexagon Theory dengan Beneish M-Score modifikasi dalam konteks sektor perbankan Indonesia, yang masih terbatas dalam penelitian sebelumnya. Temuan ini menegaskan pentingnya penguatan pengawasan internal, pengelolaan tekanan keuangan, dan penerapan tata kelola perusahaan yang efektif untuk menekan risiko kecurangan pelaporan keuangan.
Co-Authors Abdul Ghofar Achmadi, Azka Rizki Adyatma Daniswara, Vincentius Ali Djamhuri Andra Aprillia Ayu Triana Areta Widya Kusumadewi Arisanti, Nadya Ayunda, Ni Luh Kirana Maheswari Putri Bisri, Ahmad Alif Hayyumil Calvina Berlianti Rahmah Christine Yovita Emlady 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 Listi, Risma Kumara 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 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