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All Journal JURNAL AKUNTANSI DAN AUDITING Journal The Winners Akuntansi Krida Wacana Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat International Journal of Economics, Business and Accounting Research (IJEBAR) Methosika: Jurnal Akuntansi dan Keuangan Methodist The Indonesian Journal of Accounting Research Jurnal Ilmiah Akuntansi Kesatuan BUDGETING : Journal of Business, Management and Accounting International Journal of Environmental, Sustainability, and Social Science Mattawang: Jurnal Pengabdian Masyarakat International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Ilmiah Wahana Pendidikan Devotion: Journal of Research and Community Service Jurnal Ekonomi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Ekonomi Digital Jurnal Indonesia Sosial Sains Innovative: Journal Of Social Science Research Dirkantara Indonesia IIJSE
Titik Aryati
Universitas Trisakti
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Public Health Social Sciences Other

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The Influence of The Internal Control System, Follow-up Recommendations, and Regional Characteristics on Audit Opinion Khabibah, Nurul; Aryati, Titik
Jurnal Indonesia Sosial Sains Vol. 5 No. 08 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i08.1197

Abstract

This research analyzes the influence of the internal control system (SPI), follow-up recommendations, and regional characteristics on audit opinions. The regional characteristic variables used are regional size and level of prosperity. Hypothesis testing was carried out using the binary logistic regression analysis method with the help of SPSS software. The population in this study is all district governments in Indonesia. The purposive sampling method selected the research sample with a total sample of 270 districts. The study results show that the internal control system negatively affects audit opinions. The follow-up of recommendations and regional sizes positively affect audit opinions. The level of prosperity did not affect the audit opinion. The results of this study show the importance of effective and efficient implementation of SPI, fulfillment of follow-up recommendations, and accountable financial reporting. Further research is suggested to add variables that affect audit opinions and use a sample of all local governments to assess audit opinions more accurately.
The Influence of Intellectual Capital, Audit Fee, and Ownership Concentration on Enterprise Risk Management Disclosure Alfan, Inas Maritsa; Aryati, Titik
Jurnal Indonesia Sosial Sains Vol. 5 No. 09 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i09.1405

Abstract

This study explores the influence of financial literacy, attitudes towards money, and financial pressures on the financial well-being of non-profit workers in Indonesia, an issue that is relevant given the high social activity but lack of attention to workers' financial well-being, especially with the majority being low-income. Using the purposive sampling method on 108 respondents from various regions in Indonesia, the study revealed that financial literacy had a significant positive influence on financial well-being, while attitudes towards money had no significant effect. Conversely, financial stress had a significant negative influence on the financial well-being of non-profit workers. These findings underline the need for enhancing financial literacy and addressing financial pressures to improve workers' financial well-being. The study contributes both theoretically and practically by offering insights into the financial behavior of non-profit workers and highlighting the importance of targeted financial education programs for this sector.
PENGARUH FRAUD HEXAGON DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD Malau, Andreas Stephanson; Aryati, Titik
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.17298

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh fraud hexagon yang meliputi Financial Stability, External Pressure, Ineffective Monitoring, Change in Auditor, Change in Director, Arrogance, dan State-Owned Enterprises dalam mendeteksi Financial Statement Fraud. Data yang digunakan pada penelitian ini adalah data sekunder berupa data dari laporan keuangan tahunan perusahaan sector makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2022. Penelitian menggunakan metode Purposive Sampling dengan hasil 29 perusahaan serta total pengamatan 87 sampel. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Hasil pengujian menunjukan Financial Stability, External Pressure, Change in Auditor, Change in Director dan State-Owned Enterprises berpengaruh signifikan terhadap Financail Statement Fraud sedangkan Ineffective Monitoring dan Arrogance tidak berpengaruh terhadap Financial Statement Fraud.
The Influence of Governance, Risk and Compliance (GRC) and Company Characteristics on Financial Performance with Moderation of IT Investment in the Era of Digitalization Dewi, Febriana Candra; Aryati, Titik
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5516

Abstract

The study aims to determine the influence of Governance, Risk and Compliance (GRC) and company characteristics proxied by firm size, leverage, and sales growth on the company's financial performance, and to determine its influence when moderated by IT investment in the digitalization era in consumer goods industry sector companies listed on the IDX in 2019-2022. To achieve these objectives, the study was conducted using quantitative methods multiple linear regression methods, and using purposive sampling techniques for sampling. The data samples used in this study were 86 samples that were free from outlier data. Based on the evaluation results, it was found that GRC did not affect financial performance. Leverage had a negative effect on financial performance. While firm size and sales growth had a positive effect on financial performance. Then it was found that IT investment had no effect in strengthening the influence of GRC, firm size, and sales growth on financial performance, but IT investment could reduce the negative effect of leverage on the company's financial performance.
Basic Accounting Training to Improve Financial Management of KSBI MSMEs Wahyuni, Lidia; Aryati, Titik; Dizar, Shafrani; Adawiyah, Wiwik Robiatul; Hestiana, Neng; Salim, Agus
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 4 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang4412

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia’s national economy, particularly in job creation and income distribution. However, most MSME actors still face challenges in financial management due to limited basic accounting knowledge and the lack of adoption of digital financial tools. This Community Service (PkM) program aims to enhance the financial literacy and basic accounting skills of members of the Komunitas Sukses Berjamaah Indonesia (KSBI) through a practical-based training approach. The activity was conducted on November 30, 2024, by the Faculty of Economics and Business, Universitas Trisakti, involving 20 participants engaged in culinary, fashion, and printing businesses. The methods used included interactive lectures, group discussions, and hands-on practice in preparing simple cash-based financial statements. The effectiveness of the training was evaluated through pre- and post-tests consisting of ten questions covering five key aspects of accounting understanding. The results indicated a significant improvement, with the average score increasing from 41.25 in the pre-test to 87.75 in the post-test, representing a 112.7% improvement. Participants also demonstrated behavioral changes toward more disciplined financial recording and showed interest in adopting digital accounting applications. This program proved effective in improving financial literacy and professionalism among MSME actors and serves as a sustainable model for capacity building to strengthen the competitiveness of small and micro enterprises.
Co-Authors Aang Yulianto Aang Yulianto Adawiyah, Wiwik Robiatul Agatha, Hafizza Tasya Agung Priyanto Agung Priyanto Agus Salim AINI, Aisyah Qurratul Alfan, Inas Maritsa Aliya Husna Amalia, Fitri Prima Nur AMANDA, Febyanti Dwi Ananda, Revata Tri Andreas Stephanson Malau Apriliana Ardani Aviva Amalia Bagus Budi N, Y. Agus Celine Naomi Celine Naomi Christa Setyfhania, Pury David Riyanto de Gala, Brina Sitanggang Delfina, Cicely Dewi Anggraeni Dewi, Febriana Candra DEWI, Fitriyati Arlyta Dipo Rizkika Alfaiz Elyzabet Indrawati Marpaung Etty Murwaningsari Etty Murwaningsari Fauziah Asyhari Fitri Indriawati Florencia Agatha Susanti Giska Hawa Syahrani Harahap, Cicely Delfina Hekinus Manao Heni Swastika Hermanto Yaputra Hestiana, Neng Inas Maritsa Alfan Indah Fajaryani Intan Sandra Az Zahra Intan Wahyudi Intan Wahyudi Juniati Gunawan, Juniati Kurniawati Malau, Andreas Stephanson Melinda Malau Mochamad Hady Prayoga Nabila Kusumawardhani Setyawan Natasya Nadia Wibowo Norma Fitra Dana Suherman Norma Fitra Dana Suherman Nurhayati, Nimati Andini Nurul Khabibah Nurul Khabibah, Nurul Oktavianto Nugraha Pratama Omega Fransisca Gunawan Prakoso, Faisal Putritanti, Lidwina Ribka Riska Dila Riyanti, Yulia Eka Rony Hermawan Rony Hermawan Salsabila Dwi Nada Putri Saskia Azahra Fauziah Sekar Mayangsari Shafa Ashila Arnando Shafrani Dizar Shirin Balafif Shirin Balafif, Shirin Siti Mainah Supriadi, Adi Susanti, Florencia Agatha Swastika, Heni Wahyuni, Lidia Williem Williem Williem, Williem Wiwik Utami Wiyono, Slamet Yoel Charisma Walansendouw Yusran, Husna Leila Yvonne Augustine