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All Journal Governance : Jurnal Ilmu Pemerintahan JMM17: Jurnal Ilmu Ekonomi dan Manajemen PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) Jurnal Pendidikan Edutama JAZ: Jurnal Akuntansi Unihaz Jurnal Psikiatri Surabaya (Surabaya Psychiatry Journal) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Economics, Management, Business, and Social Science EKONOMIKA45 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Termometer: Jurnal Ilmiah Ilmu Kesehatan Dan Kedokteran Jurnal Kendali Akuntansi International Journal of Asian Business and Management (IJABM) Manajemen Kreatif Jurnal Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntan Publik Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Seminar Nasional Teknologi dan Multidisiplin Ilmu Jurnal Nakula: Pusat Ilmu Pendidikan, Bahasa Dan Ilmu Sosial International Journal of Economics, Management and Accounting Epaper Bisnis: International Journal Entrepreneurship and Management AKRUAL : Jurnal Akuntansi dan Keuangan` Visioner : Jurnal Manajemen dan Bisnis Harmony Management: International Journal of Management Science and Business Scripta Economica: Journal of Economics, Management, and Accounting Global Economics: International Journal of Economic, Social and Development Sciences
Tri Ratnawati
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Studi Literatur: Pengaruh Whistleblowing Dan Bystander Effect Terhadap Fraud Linda Novia Sari; Tri Ratnawati
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i2.1168

Abstract

This study aims to confirm the effect of whistleblowing and bystander effect on fraud. Type of The type of research used by the author is a literature study. Data collection techniques This research data collection technique uses archival data collection techniques in the form of research results and research articles published .Data analysis method used by used by researchers is a descriptive qualitative approach through literature review. literature (literature review). The results of this study indicate that the effect of whistleblowing and bystander effect have a positive effect on fraud.
Studi Literatur: Artificial Intelligence Dalam Audit Veren Putri Shamaya; Sabrina Nova Ashara; Achmad Sofyan; Salsabila Aprilia; Arswarani Leonica; Tri Ratnawati
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 1 No. 3 (2023): JULI: JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v1i3.461

Abstract

The purpose of this study is to find out how the influence, role, and progress of Artificial Intelligence in Auditing. The approach in this study uses a type of research in the form of a literature study with data collection methods in the form of library data that has been selected, searched and analyzed. Based on the research results, it is known that Artificial Intelligence has quite a significant influence on the positive and negative sides. Artificial Intelligence also provides a useful role in auditing developments in the present and in the future, although in practice Artificial Intelligence still has many weaknesses because auditing still requires an auditor's assessment.
Studi Literatur : Pengungkapan Kecurangan Melalui Investigasi Audit Pada Badan Pemeriksa Keuangan Debby Yusriliana; Linda Novia Sari; Avilla Anggun A; Tri Ratnawati
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i2.375

Abstract

This study aims to analyze the effect of applying forensic accounting, investigative auditing, and auditor professionalism on fraud disclosure. This research is a Literature Review, in which we will provide an opinion on the results of previous research. The test results indicate that investigative audits and state financial loss calculation audits have a significant positive effect on corruption crimes. The results of this study are expected to enrich the literature for the development of science and also as material for consideration for the Audit Board of the Republic of Indonesia in disclosing acts of corruption.
STUDI LITERATUR : AUDIT INVESTIGASI Widya Novita Sari; Dita Fitriani; Indri Widya Wulandari; Reza Mutiara Nur Fitriandinni; Tri Ratnawati
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.382

Abstract

Banyak insiden yang sering terjadi dalam dunia bisnis terkait masalah keuangan, dimana beberapa di antaranya termasuk skandal korupsi, kolusi, dan nepotisme (KKN), manipulasi laporan keuangan, dan tindakan pencucian uang. Tujuan dari penelitian ini adalah untuk mengetahui peran audit investigasi dalam mengahadapi permasalahan yang melanggar hukum melalui kajian literatur. Penelitian ini menggunakan pendekatan kualitatif, dengan pengumpulan sampel dilakukan melalui 4 tahapan yaitu pengamatan dan analisis informasi terkait penelitian, mengumpulkan literatur relevan seperti jurnal ilmiah, mengidentifikasi variabel yang relevan dengan topik penelitian, serta membangun kerangka dari penelitian sebelumnya dan teori yang relevan. Hasil dari penelitian ini adalah audit investigasi memiliki peran penting dalam membantu mengungkap pelanggaran hukum, kecurangan, atau tindakan tidak etis yang dapat merugikan hilangnya kepercayaan mitra bisnis maupun masyarakat.
Studi Literatur: Audit Deteksi Pengendalian Internal Pada Sistem Informasi Akuntansi Penjualan Tunai dan Retur Penjualan Alifia Mutiara Rachmawati; Tarenza Noviandari; Michael Revelin Ervan Septian; Tri Ratnawati
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.390

Abstract

Audit is a series of processes carried out by the auditor to obtain accurate evidence regarding the economic activity of a company. This article aims to determine the detection of internal controls on cash sales accounting information systems and sales returns. This article is a qualitative descriptive study of the literature. The results of this article are the accounting information system for cash sales and sales returns that have been carried out, there is a need for improvement, especially related to the company's internal control..
Deteksi Pengendalian Internal SIA Pengeluaran Kas Pada Usaha Stockist Melalui Audit Kepatuhan Mei Nurlinda; Siti Maisyaroh; Tri Ratnawati
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.395

Abstract

This study aims to analyze the systems and procedures for disbursing cash in the stockist business regarding the suitability of the performance procedure system, as well as implementing strong internal controls so as to benefit from the implementation of compliance audits in the internal control of cash disbursements, such as increasing the effectiveness and efficiency of the cash purchase process, reducing the risk abuse and fraud, as well as increasing accountability and transparency in the management of funds. By using the basis of theories about systems and procedures, compliance audits, and internal control of cash disbursements, as well as qualitative descriptive methods based on primary data collected from interviews and observations. Data analysis will involve categorizing and finding patterns or themes that emerge from the data. The result of the research is that the stockist business flowchart systems and procedures show weak internal controls, due to not implementing supporting document verification, transaction security, as well as employee training and awareness. So that it can beupdated by adding IT, accounting, and internal audit, as well as implementing compliance auditing and internal control.
Studi Literatur Kecerdasan Buatan untuk Audit: Kolaborasi atau Ancaman Bagi Profesi Auditor? Alifia Mutiara Rachmawati; Tarenza Noviandari; Michael Revelin Ervan Septian; Tri Ratnawati
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.396

Abstract

Artificial intelligence is one of the fields of study of intelligent thoughts that can be used as a form to perform a calculation. This article aims to know artificial intelligence for auditing: collaboration or threats to the auditor profession. This article is a qualitative descriptive with a literature study. The result of this article is that artificial intelligence is a collaboration for the auditor profession because artificial intelligence makes it easier for auditors to carry out audit work in addition, artificial intelligence cannot be fully carried out without the role of an auditor because there is a process that must use the judgment of an auditor and cannot be taken over with technology.
Pengaruh Fleksibilitas Akuntansi Dan Pengungkapan Laporan Keuangan Terhadap Real Earning Management Boniface Ata Donatus; D Jefryan Christian Cabelen; Tri Ratnawati
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.398

Abstract

This research purpose to examine influence of accounting flexibility, level of disclosure of financial statement and litigation risk to real earning management, this research also explore the role of audit quality to the relationship between accounting flexibility, level of disclosure of financial statement and litigation risk to real earning management. This research is done at the Indonesia Stock Exchange with population of 156 of manufacturing companies. The technical of sample taken by using the purposive sampling method, with 42 sample companies. The technique of data analysis use the SEM analysis with the aid of AMOS version 22. Result of this research show that accounting flexibility, level of disclosure of financial statement and litigation risk does not influence to real earning management, and also audit quality does not influence to the relationship between accounting flexibility, level of disclosure of financial statement and litigation risk to real earning management.
Analisis Pengendalian Persediaan Barang Dagangan Serta Audit Internal “Coso Framework” Dalam Menilai Efektivitas Dan Efisiensi Pengendalian Persediaan Barang Dagangan PT. Mitra Fajar Selaras Surabaya Susanto Susanto; Tri Ratnawati
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.613

Abstract

PT Mitra Fajar Selaras Surabaya is a company engaged in the trading of medical equipment, particularly in the field of bone and nerve surgery. Inventory of goods is a valuable asset for a trading company. Internal control of merchandise inventory is crucial for supervision and security purposes to prevent fraudulent activities that can result in company losses. This research aims to analyze whether the internal control of merchandise inventory at PT Mitra Fajar Selaras Surabaya is effective and efficient according to the COSO ERM Integrated Framework. This research is a qualitative descriptive study, and the data collection methods used include observation, questionnaires, literature review, and documentation. The results of this research show that the internal control of merchandise inventory implemented by PT Mitra Fajar Selaras Surabaya is quite effective and efficient. However, there are still findings regarding several aspects that do not fully comply with the components of the COSO ERM Integrated Framework.
Studi Literatur: Mengungkap Fraud – Red Flag, Fraud Evidence, dan Audit Digital Retno Ayu Widyastuti; Tri Ratnawati
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1356

Abstract

In an era of rapidly evolving digital transactions and the pervasive influence of technology in the financial world, fraud detection and prevention has become a key focus for companies, regulators, and auditors. This research aims to explore key concepts related to fraud, with an emphasis on red flags, evidence of fraud, and the transformative role of digital audit. The research method used a literature study, focusing on understanding and analyzing written sources relevant to the research topic without involving primary data collection. The results show that the integration of red flags in digital-based auditing is not just an application of technology, but also a proactive step to build a stronger layer of security to overcome fraud challenges in an ever-changing business environment. Continued efforts to develop and improve digital-based audit technology are expected to continue to provide benefits in identifying and preventing fraud, ensuring the sustainability of integrity and security in a dynamic business world.
Co-Authors Achmad Sofyan Adistie Prestiani Putri Agnes Aktapianti Br Ginting Ainy Arga Astoety Alifia Mutiara Rachmawati Amelia Kusniawati Anggun Wida Prawira Anita Eka Pratiwi Anita Eka Pratiwi Argaleka Ayu Candraningsih Arswarani Leonica Avilla Anggun A Avilla Anggun Arisendy Bela Septiana Boniface Ata Donatus Carolina Katrin Deo Naga D Jefryan Christian Cabelen Darmaji, Darmaji Debby Yusriliana Debby Yusriliana Rahmawati Dika Candra Laili Dita Fitriani Diyah Santi Hariyani Djuma’iyah Dwi Agus Kurniawan Eka Safitri Farida Yulianti Febri Tia Aldila Feby Galih Saputra Fitria Ayu Islamiyah Gilbert Alexander H. Sipahelut Gilbert Alexander Hendrik Sipahelut Gusti Chania R I Gusti Chania Raafi Iradati Ida Ayu Sri Brahmayanti Immanuel Calvin Fernaldi Indhira Ridho Abdhilla Indri Widya Wulandari Irma Nur Fadlia Irma Retno Dewi James Christian Jose Da Silva Juvenal Da Costa Kustiwi, Irda Agustin Linda Novia Sari Madaniyah Nur Aisyah Putri Mei Nurlinda Meilita Rizkynanda Merciana Selvi Lasdin Michael Revelin Ervan Septian Moch Deny Setiawan Mohammad Ramadhan Priatmojo Muhammad Iqbal Nabila Febriyana Nada Salsabila, Sausan Nekky Rahmiyati Nisa Fitri Aulia novia Mega Putri Novia Oktaviani Febrilia Novita Rahmawati Nur Faiza Mas’udiyah Nur Hidayati Nur Kamiliyah Firizq Nur Rahmad Alfin Mustaqim Nurul Hasanah Rafa Syahrul Amrulloh Retno Ayu Widyastuti Reza Mutiara Nur Fitriandinni Rikhza Masfa’ani Rizka Maya Shova Rizky Abdul Karim Sabrina Nova Ashara Salsabila Aprilia Selina Fransisca Shella Maryani Sikip Nur Ika May Nur Himama Sindy Utami Siti Lailatus Saidah Siti Maisyaroh Sri Hartutie Moehaditoyo Suci Nurlayli Alimatu Sholiqah Susanto Susanto Tarenza Noviandari Titus Gustiagung Grace Widya Arta Valdo Hana Primasatria Veren Putri Shamaya Vivi Armadhani Widya Novita Sari Wita Ardina Putri