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AN Audit Evidence: Mampukah Menghadapi Fraud? Uty Wury Ayu Vitriany; Lilis Ardini
BIP's JURNAL BISNIS PERSPEKTIF Vol 16 No 1 (2024): Januari
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v16i1.508

Abstract

Finding out whether auditors can uncover fraud in a business using audit evidence is the goal of this study. In order to back up their findings and suggestions on an entity's financial accounts, auditors gather what is known as audit evidence. Investigating whether fraud in financial reports or other types of fraud may be aided by properly using audit data is the goal of this study. The significance of audit evidence in bolstering attempts to detect and manage fraud is further illuminated by this study. An auditor's ability to identify and prevent fraud that can hurt the business depends on his or her familiarity with the function and proper application of audit evidence. Furthermore, this study lays a solid groundwork for future improvements to audit methodologies and processes that can tackle the ever-increasing complexity of fraud. A literature review, which comprises gathering and evaluating information from several relevant sources, is the research methodology used. Because it can check the accuracy and fairness of information, uncover suspicious patterns and anomalies, disclose the truth about company transactions and activities, and give appropriate proof, audit evidence plays a significant role in detecting fraud, according to the study findings. Auditing evidence must be collected in an impartial, independent, and truthful manner if auditors are to be successful in detecting fraud. The significance of audit evidence in bolstering attempts to detect and manage fraud is further illuminated by this study.
Analisis Pelanggaran Postulat Audit dalam Kasus Audit Laporan Keuangan PT Garuda Indonesia Tahun 2018 Damianus Christian Boedihardjo; Lilis Ardini
BIP's JURNAL BISNIS PERSPEKTIF Vol 16 No 1 (2024): Januari
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v16i1.509

Abstract

Penelitian ini bertujuan untuk menganalisis pelanggaran postulat audit yang terjadi dalam kasus audit laporan keuangan PT. Garuda Indonesia pada tahun 2018. Metode penelitian yang digunakan adalah analisis dokumen dan literatur terkait dengan audit laporan keuangan serta studi kasus PT Garuda Indonesia. Hasil penelitian menunjukkan bahwa terdapat beberapa pelanggaran postulat audit yang dapat mempengaruhi keandalan laporan keuangan perusahaan tersebut. Pelanggaran tersebut mencakup aspek materialitas, substansi ekonomi, kehati-hatian, kelengkapan, dan konsistensi. Beberapa faktor yang berkontribusi terhadap pelanggaran tersebut antara lain kebijakan akuntansi yang kurang transparan, kelemahan dalam sistem pengendalian internal, dan konflik kepentingan yang mungkin mempengaruhi independensi auditor. Implikasi dari pelanggaran postulat audit ini dapat merugikan kepercayaan para pemangku kepentingan, seperti investor, kreditor, dan pihak yang terkait. Penelitian ini memberikan pemahaman lebih lanjut tentang dinamika pelanggaran postulat audit dalam konteks kasus PT. Garuda Indonesia pada tahun 2018 dan menyoroti pentingnya peningkatan transparansi, pengendalian internal yang kuat, dan independensi auditor dalam mendukung integritas laporan keuangan perusahaan. Studi ini juga memberikan landasan bagi penelitian lebih lanjut dalam upaya meningkatkan praktik audit dan kepercayaan publik terhadap informasi keuangan perusahaan.
MENGGERAKKAN LITERASI LAPORAN KEUANGAN PADA UMKM KELURAHAN TAMBAK SARI KOTA SURABAYA : PROMOTING FINANCIAL STATEMENT LITERACY IN SMEs TAMBAK SARI URBAN VILLAGE SURABAYA CITY Rahmawati, Mia Ika; Ardini, Lilis; Lestariningsih, Marsudi; Shabrie, Wiwiek Srikandi
JAMAS : Jurnal Abdi Masyarakat Vol. 2 No. 1 (2024)
Publisher : Forind Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62085/jms.v2i1.92

Abstract

Tumbuhnya UMKM dapat menambah penciptaan lapangan pekerjaan, pengurangan pengangguran dan dapat membantu dalam hal pemberantasan kemiskinan masyarakat. Namun saat ini masih banyak UMKM terutama di Kelurahan Tambaksari Kota Surabaya masih terkendala pada hal pengelolan keuangan padahal potensi untuk berkembang sangat besar. Kendala tersebut sebenarnya bisa diantisipasi dengan adanya merubah UMKM menjadi bankable dimana UMKM harus menyediakan laporan keuangan. Proses penyusunan laporan keuangan inilah yang belum dipahami oleh pelaku UMKM hal tersebut disebabkan karena kurangnya pemahaman akan pentingnya melakukan pembukuan untuk menghasilkan laporan keuangan. Oleh karena itu tim pengabdian kepada masyarakat STIESIA Surabaya melakukan kegiatan memberikan sosialisasi penyusunan laporan keuangan berbasis SAK EMKM kepada UMKM di Kelurahan Tambaksari Kota Surabaya. Hasil dari kegiataf n ini mendapat tanggapan yang positif bahwa kegiatan ini bermanfaat untuk ketertiban administrasi untuk menghasilkan laporan keuangan dari pelaku UMKM.
PERAN BIG DATA DAN SKEPTISISME PROFESIONAL DALAM PENGUMPULAN BUKTI AUDIT Wibowo, Ezra Ariella; Ardini, Lilis
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 8 No 2 (2024): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v8i2.3174

Abstract

This study was created with the aim of exploring the relationship and relevance between big data, professional skepticism, and audit evidence. With the growing relevance of big data in the world of auditing, the researcher felt the need to observe how big data brings changes in the process of collecting audit evidence, along with the relevance of professional skepticism, which is one of the foundations and essential traits for an auditor, and its relation to the relationship between big data and audit evidence. This research is conducted entirely through literature study and rational argumentation, where the literature used consists of 9 literatures, which consist of books, national and international journals, as well as articles taken from the internet. From this research, it was found that both big data and professional skepticism have significant links to both audit evidence, and to each other
endeteksian Fraud: Analisis Komprehensif Melalui Bukti Dengan Analisis Rasio, F-Score, dan M-Score pada PT Waskita Karya (Persero) Tbk Amelia, Lusi; Ardini, Lilis
Media Akuntansi dan Perpajakan Indonesia Vol. 5 No. 2 (2024): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v5i2.4416

Abstract

This research conducts a comprehensive analysis of the financial statements of PT Waskita Karya (Persero) Tbk (WSKT) with the primary objective of detecting potential fraud. Financial reporting plays a vital role in providing information about the financial position and performance of a company. However, the risk of fraud in financial statements poses a serious threat that requires special attention from various stakeholders, including shareholders, regulators, and auditors. This study utilizes a triangulation method, investigating the company's financial statements by juxtaposing findings from quantitative analysis and qualitative interpretation. By combining evidence from both approaches, the research aims to provide a more comprehensive view and sufficient evidence regarding the potential for fraud in the financial statements of WSKT. A case study is conducted on WSKT, which previously faced controversy related to alleged manipulation of financial statements. The analysis includes various financial ratios such as profitability, liquidity, activity, and solvency. Additionally, the F-Score and M-Score models are used as tools to detect potential manipulation signs based on financial data over the last ten years. The research findings encompass significant fluctuations in the company's profitability, activity, liquidity, and solvency. The results of the F-Score and M-Score analyses provide indications potentially related to the quality of financial reporting and signs of manipulation. The implications of these findings support the need for in-depth auditing and strategic improvements in financial and operational management to facilitate decision-making and further preventive measures. Limitations of the study involve time constraints and a focus solely on financial statement data. Therefore, the research proposes recommendations for further in-depth studies considering external factors, regulatory changes, and other variables that may influence the potential for fraud in the corporate context.
Pengaruh Aplikasi Siskeudes dan SPI terhadap Kualitas Laporan Keuangan Desa dengan Kompetensi SDM sebagai Variabel Pemoderasi Tunya, Maria Grasella; Riharjo, Ikhsan Budi; Ardini, Lilis
Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 3 (2023): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v14i3.7631

Abstract

The research aims to examine the influence of the use of village financial system applications and internal control systems on the quality of village financial reports, with human resource competency as a moderating variable. This quantitative research uses a moderated regression data analysis method. The results show that the use of village financial system applications and internal control systems is proven to have a positive effect on the quality of village financial reports, while the human resource competency obtained does not moderate the influence of the use of village financial system applications on the quality of village financial reports or the influence of the internal control system on the quality of village financial reports. The recommendation given is that improving the quality of human resources using the system is a point that village officials need to pay attention to.
Analisis Faktor Yang Mempengaruhi Kejadian Fraud Pada Organisasi Perangkat Daerah Kabupaten Manggarai Yuliani, Priska; Ardini, Lilis; Kurnia, Kurnia
Jurnal Manajerial Vol 11 No 01 (2024): Jurnal Manajerial
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jurnalmanajerial.v11i01.7017

Abstract

Background - Fraud is an interesting issue to discuss and it is necessary to study cases that often occur in organizational management areas such as regional apparatus organizations. Some Fraud cases occur in Indonesia due to failures in the accountability process of the government such as failed leadership styles, inappropriate compensation and individual morality. Objective - To examine the effect of leadership style, compensation suitability and individual morality on Fraud in Regional Apparatus Organizations in Manggarai Regency, East Nusa Tenggara (NTT). Design / Methodology / Approach - Using quantitative methods with a questionnaire distributed to 100 employees from 20 OPDs in Manggarai Regency, who are authorized to use the budget as respondents who are eligible to be sampled. The sampling technique in this study used purposive sampling technique with the data analysis method used was path analysis with the sobel test processed by SPSS version 26. Results and Discussion - Individual behavior, leadership style, suitability of compensation, and individual morality have no influence on unethical behavior, while compliance with financial rules influences unethical behavior. Leadership style, suitability of compensation, individual morality and compliance with financial regulations have no effect on the occurrence of Fraud, while internal control has a negative effect on Fraud. Unethical behavior is able to moderate internal control variables, individual morality, and compliance with financial regulations regarding Fraud incidents. Conclusion - The unethical behavior variable can be an intervening variable in the occurrence of Fraud in the Manggarai OPD. The Manggarai Regency Government is expected to be able to prevent Fraud by considering the influencing factors and factors that mediate the occurrence of Fraud. Research limitations - Has several limitations, namely that it was only carried out on 20 OPDs in Manggarai Regency, NTT, so that it cannot be generalized to a wider area.
Faktor-Faktor Yang Mempengaruhi Kepuasan Jamaah Umroh Dan Haji Dengan Persepsi Kesehatan Sebagai Variabel Moderating Ardini, Lilis; Azizah, Muftiyatul; Munaa, Nihayatul
Jurnal Manajerial Vol 11 No 03 (2024): Jurnal Manajerial
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jurnalmanajerial.v11i03.7515

Abstract

Background – Indonesia is the country with the largest Muslim population in the world. This creates a lot of interest and demand for Hajj and Umrah in Indonesia. Hajj and Umrah are worship activities carried out by visiting Mecca and Medina and carried out in accordance with religious law. Since the city of Mecca reopened for Umrah pilgrims after Covid-19, thousands of people have visited various travel services that provide Umrah services. Various types of travel offers ranging from cheap prices, good aircraft facilities, and hotels close to the Kaaba. This offering strategy is carried out to get the attention of prospective Umrah pilgrims. Aim – In this study, the purpose of the study is to test whether service quality, price perception, trust, empathy and health perception influence customer satisfaction and whether health perception is able to moderate all these factors. Design / methodology / approach – This type of research is quantitative research, namely analyzing data in the form of numbers. The data used in this research is primary data which is data directly obtained from the first data source. Data was obtained from the results of a questionnaire distributed to respondents, namely Hikmah Travel pilgrims and Umrah pilgrims. The method used is multiple linear regression analysis with moderator effects. Findings – The results of this research are that the service quality variable (X1) has no effect on consumer satisfaction (Y), the price perception variable (X2) has no effect on consumer satisfaction (Y), the trust variable (X3) has no effect on consumer satisfaction (Y), the empathy variable (X4) has a significant effect on consumer satisfaction (Y), healthy perception (Z) moderates the influence of service quality (X1) on consumer satisfaction (Y), healthy perception (Z) is unable to moderate the influence of price (X2) on consumer satisfaction (Y), healthy perception (Z) is able to moderate the influence of trust (X3) on consumer satisfaction (Y), healthy perception (Z) is unable to moderate the influence of empathy (X4) on consumer satisfaction (Y). Conclusion - The ability of health perception to moderate consumer satisfaction is seen from the quality of service, price perception, trust is good, so this needs to be a concern for hajj and umrah services. However, the absence of health perception will actually result in compromised customer satisfaction. Research implication – Empathy has a significant effect on consumer satisfaction, so travel agencies should pay attention to the empathy factor so that it can increase consumer satisfaction and can be used to attract Hajj pilgrims to use their travel services. Apart from the empathy factor, healthy perceptions are able to moderate the factors of service quality and trust in customer satisfaction, so travel agencies must also pay attention to these factors to get potential customers. Limitations – The population in this research is Hajj and Umrah travel services in East Java, while the sample from this research is Umrah and Hajj pilgrims at Hikmah Travel.
Analisis Kinerja Laporan Keuangan Daerah Kabupaten Sidoarjo Azizahtut Ta’zhiyah; Lilis Ardini
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2560

Abstract

This research aims to assess the performance of the Sidoarjo Regency government in terms of the Regional Financial Report for the period 2022 and 2021. The object and research data used is the Sidoarjo Regency Government Financial Report for the period 2022 with a comparison of 2021. This research is a qualitative descriptive research with analysis of the Regional Financial Report. This comparative analysis was carried out because in the previous year, namely 2021, fraud behavior regarding government funds was discovered. The results of the existing analysis show that the performance of the Sidoarjo Regency government in 2022 has experienced significant improvements compared to 2021.
KUR DAN QRIS SEBAGAI PENINGKATAN KINERJA UMKM KELURAHAN TAMBAKSARI KOTA SURABAYA : KUR and QRIS for SMEs Performance Improvement in Tambaksari Village Surabaya City Rahmawati*, Mia Ika; Ardini, Lilis; Lestariningsih, Marsudi; Shabrie, Wiwiek Srikandi; Suhermin; Budiyanto
JAMAS : Jurnal Abdi Masyarakat Vol. 2 No. 3 (2024)
Publisher : Forind Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62085/jms.v2i3.151

Abstract

Tumbuhnya jumlah UMKM dipercaya mampu menciptakan lapangan pekerjaan, pengurangan pengangguran dan dapat membantu dalam hal pemberantasan kemiskinan masyarakat. Namun saat ini masih banyak UMKM terutama di Kelurahan Tambaksari Kota Surabaya masih terkendala pada hal keterbatasan dana untuk memproduksi produk jadi mereka secara masal, padahal potensi untuk berkembang sangat besar. Kendala lainnya adalah bagaimana menarik calon konsumen dengan melakukan digitaliasi pada setiap aktivitas UMKM. Kendala keterbasan dana tersebut sebenarnya bisa diantisipasi dengan adanya program pemerintah yaitu berupa KUR atau pinjaman lunak dari perbankan atau lembaga keuangan sebagai bentuk dukungan pemerintah dalam mengembangkan UMKM. Sedangkan dalam beberapa waktu terakhir, perkembangan teknologi digital terjadi sangat pesat termasuk dalam sistem pembayaran. Masyarakat sebagai konsumen mulai terbiasa menggunakan pembayaran digital. Para pelaku usaha dengan ini dituntut untuk mampu memfasilitasi proses transaksi tersebut. Namun, tidak semua pelaku usaha dapat secara cepat mengikuti trend penggunaan pembayaran digital. UMKM yang menjadi tulang punggung perekonomian tidak jarang memiliki kendala dan keterbatasan dalam mengadopsi suatu teknologi karena kurangnya pengetahuan dan sumber daya. Sosialisasi pada pemanfaatan KUR dan QRIS dilaksanakan pada tanggal 29 Juni 2024. Hasil dari kegiatan ini mendapat tanggapan yang positif bahwa kegiatan ini bermanfaat untuk UMKM bahwa KUR dan QRIS mampu membantu UMKM dalam meningkatkan kinerja operasional UMKM.
Co-Authors Afrida Nur Faricha, Afrida Nur Ahmad Ghufrony Akhma, Ferry Adjie Amalia Hasanah Amanda Yecci Noeng Amelia, Lusi Andriani, Mitra Nur Fitri Anggraini, Katherina Estherika Ardianto, Ipung Tri Arika, Nindya Awan Asmara Hadi Azizah, Muftiyatul Azizahtut Ta’zhiyah Bambang Suryono Boedihardjo, Damianus Christian Budi Riharjo, Ikhsan BUDIYANTO Budiyanto Budiyanto Cahyani, Rossy Angga Mustika Damianus Christian Boedihardjo Danny Adhitya David Efendi David Effendi Devi, Fadilah Sari Surya Dewi, Antika Dharmawan Supono Hadi Saputro Dhyta Wasito Dinna Riyani Dinna Riyani Dwi Lestari Eka Novita Sari, Eka Novita Fidiana, Fidiana Firmansyah, Aris Giati Wahyuni, Giati Glory Augusta Elisabeth Mangaranap Sianipar Hening Widi Oetomo Heny Enggaryanti Hermanto, Suwardi Bambang Hermawan, Yudi Humam, Haidar Ibraraharie, Maharditya Nanda Irma Wahyuni Khakim, Luqmanul Kristi, Ronny Januar Kurnia Kurnia - KURNIA KURNIA, KURNIA Kusmawati, Siska Dila Lestariningsih, Marsudi Mahaputra, Agung Pambudi Marsudi Lestariningsih Marsudi Lestariningsih Marsudi Lestariningsih Mery Andayani, Mery Mia Ika Rahmawati Mia Ika Rahmawati Muhammad Jufrianci Dewa Muhammad Reza Pahlawan Munaa, Nihayatul Nenin Dewi Fatmala, Nenin Dewi Nihayatul Munaa Nihayatul Munaa Nining Nur Khamidah, Nining Nur Nur Handayani Nur Shodiq Nurul Hasanah Uswati Dewi Permadi, Noviandi Satrio Permana, Dwi Panji Pitaloka, Frigasari Dianing Priyadi, Maswar Patuh Purnama, Ferdi Putra, Olisiang Chandra Putri, Nuzmika Rachman, Dyah Aulia Rahmawati*, Mia Ika Rahmawati, Mia Ika RANI RACHMAWATI Ratna Wati Retnani, Endang Dwi Retno Indah Sari, Retno Indah Rini Andriani Rita Dewi Kumala, Rita Dewi Ronal Surya Ruhmana, Futikha Dewi Ruminingsih Ruminingsih Rusdiansyah, Yunifan Shabrie, Wiwiek Srikandi Shindy Permana Putra Wiyandika, Shindy Permana Sholichah, Ninik Sianipar, Glory Augusta Elisabeth M. Silalahi, Adelina Christin Silfyana Cahya Manggar Mahdita Siti Rokhmi Fuadati Siti Rokhmi Fuadati Subu, Fransiska Trisyami Irmayati SUHERMIN Suhermin, Suhermin Susanto, Cinditya Marina Sutomo, Lilik Suwardi Bambang H Suwitho, Suwitho Takaria, Iflaha Thadeus Fransesco Quelmo Patty Thadeus Fransesco Quelmo Patty Trisdaningrum, Rinda Tsaanii, Adiilah Adlan Ats Tumewu, James Tunya, Maria Grasella ulfah setia iswara, ulfah setia Uty Wury Ayu Vitriany Vitriany, Uty Wury Ayu Wibowo, Ezra Ariella Wicandra, Ajeng Ayu Wiwid Widayanti Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie Yuliani, Priska Yuliayah, Puspa Lely Ramadhania Yuliesti Rosalia Zufra Inayah