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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 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 Jurnal Akuntan Publik
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 Literature: Pengaruh Teknik Audit Investigatif, Pengalaman Dan Profesionalisme Auditor Investigatif Dalam Pengungkapan Fraud Moch Deny Setiawan; 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.v2i1.1366

Abstract

This research aims to determine the influence of investigative audit techniques, experience and professionalism of investigative auditors on fraud disclosure. The research method used in this research is literature study. The results of this research are that investigative audit techniques have no effect on disclosure of fraud, experience has an effect on disclosure of fraud, professionalism of investigative auditors has a positive effect on disclosure of fraud. Further research is still needed to add variables such as forensic accounting, investigative auditing, professional skepticism, independence and code of ethics.
Audit Kepatuhan 2 Menilaian Kontrol Internal dalam Studi Literatur Gilbert Alexander Hendrik Sipahelut; Tri Ratnawati
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i3.619

Abstract

Internal audit is a series of processes and techniques in which employees within a company seek certainty about the accuracy of financial information and the course of operations in accordance with what has been determined. Besides increasing the reliability of information and ensuring compliance with management policies, the scope of work of internal audit also includes protection of company assets and assessment of whether resources have been carried out economically and efficiently. Thus it is very clear that internal audit has become a dominant tool for company leaders to monitor and oversee the course of the company's operational activities. Moreover, internal examiners (supervisors) certainly know more about all policies, procedures and various company issues in more detail than external examiners (public accountants).
Peran Artificial Intelligence Untuk Mendeteksi Fraud Dalam Audit: Sebuah Studi Literatur Suci Nurlayli Alimatu Sholiqah; Retno Ayu Widyastuti; Tri Ratnawati
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i4.991

Abstract

Artificial Intelligence (AI) is an intelligence that can independently find solutions to problems. AI in the audit process has positive aspects, such as improving inspection quality and saving time, on the other side it also threatens the sustainability of the auditing profession. This research uses literature studies. Data was obtained through previous research and literature studies, including in-depth analysis of existing literature. This research will include searching and evaluating literature sources that cover AI methods, algorithms, and applications in detecting fraud in audits, as well as identifying the advantages, disadvantages, and challenges related to the use of this technology. AI can help improve efficiency and effectiveness in the field of auditing. AI can assist auditors in document assessment, reduce auditor usage time, and detect fraud in company financial reports. However, AI cannot completely replace the role of auditors because there are processes that require human judgment. The role of auditors remains important in avoiding fraud detection errors and providing objective opinions.
Pengaruh Intensitas Aset Biologis, Ukuran Perusahaan, Dan Kualitas Audit Terhadap Pengungkapan Aset Biologis Anita Eka Pratiwi; Nur Hidayati; Irma Retno Dewi; Tri Ratnawati
Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i2.616

Abstract

The finance position describes the company’s position so that it can assist in analyzing the company’s performance. Biological asset accounting policies must be presented so that interested parties can understand the performance of biological assets. This study aims to determine the effect of biological asset intensity, company size, and audit quality on the disclosure of biological assets. The result of this study indicate that the variables of biological asset intensity and company size have a significant positive effect on the disclosure of biological assets while audit quality has no effect on the disclosure of biological assets.
Studi Literatur: Analisis Review Audit Deteksi Fraud Indhira Ridho Abdhilla; Siti Lailatus Saidah; Rizky Abdul Karim; Titus Gustiagung Grace Widya Arta; Tri Ratnawati
Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i3.623

Abstract

The purpose of this study is to find out the methods used by an auditor to detect fraud effectively and to find out the factors that cause fraud. This research method uses descriptive qualitative methods, using secondary data literature studies, in the form of journals and articles. The data source in this study uses literature from research journals, related papers and articles. Sample selection is done by observing and analyzing various information related to research by collecting some relevant literature, which aims to integrate the findings with the same topic.
PENGANGGARAN BERBASIS KINERJA PADA PEMERINTAH DESA CUPAK KABUPATEN JOMBANG Irda Agustin Kustiwi; Tri Ratnawati
Seminar Nasional Teknologi dan Multidisiplin Ilmu (SEMNASTEKMU) Vol 3 No 1 (2023): SEMNASTEKMU
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/semnastekmu.v3i1.202

Abstract

Village fund and budget programs are activities carried out by the central government to develop Indonesia in developing village potential by empowering the local economy to realize community independence and create sustainable, independent villages. Cupak village, Ngusikan sub-district, Jombang district is one of the villages that has the potential for a religious tourism village, part of the villages assisted by the Higher Education Matching Fund by the accounting study program at the University of 17 August 1945 Surabaya. This village has a phenomenon that shows a level of independence in the management of the budgeting process that is still lacking by the local government. This explains the need for internal audits in the process of improving regional finances so that they can be used properly by both the regional government and the community. The research team chose a qualitative approach to produce internal audit results regarding the budgeting process and fund allocation in the Cupak religious tourism village, Jombang. They will also provide advice to interested parties. Researchers hope that the government and the community of Cupak village, Jombang will be involved in the process of preparing, implementing and being accountable for village fund budgeting.
Studi Literatur: Teknik Audit Investigatif Dalam Pengungkapan Money Laundering Dari Perspektif Akuntan Forensik Immanuel Calvin Fernaldi; Tri Ratnawati
Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial Vol. 2 No. 2 (2024): Maret : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nakula.v2i2.557

Abstract

Forensic accounting and investigative auditing are disciplines used when investigating complex cases of fraud related to the law. It contains investigative audit techniques that can help forensic accountants in their implementation. In Indonesia, investigative audits are more often associated with solving corruption cases, one of which is money laundering. So in this research the author wants to find out what investigative audit techniques are most effective in uncovering money laundering cases based on the perspective of forensic accountants. The research method used is a qualitative descriptive method. Based on the results of the analysis, the results of the investigative audit stages were predication, hypothesis formulation, data gathering, data reliability testing, data analysis, calling for interviews and interrogation, loss calculation, and reporting. Then it was also concluded that in theory and practice no investigative audit technique was chosen as the most effective technique. Because beforehand forensic accountants need to consider the matters and characteristics of money laundering cases, only then determine which investigative audit techniques will be used.
Studi Literatur: Pengaruh Professionalisme Auditor dan Whistleblower terhadap Pengungkapan Kecurangan Nur Hidayati; Tri Ratnawati
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2556

Abstract

This research aims to analyze the influence of the professionalism of auditors and whistleblowers on disclosure of fraud. This research uses the literature study method, while data collection uses the documentation method by reviewing several journals, books, documents and other data sources that are relevant to this research. The results of this research are based on a literature review of several previous research journals showing that the professionalism of auditors and whistleblowers has a significant positive influence on disclosure of fraud.
Pengaruh Audit Judgement, Time Budget Pressure, Whitsleblowing System Terhadap Red Flag Dan Opini Audit Rikhza Masfa’ani; Tri Ratnawati
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.v11i2.2585

Abstract

This research aims to test the independent variable against the dependent variable. The object of this research was carried out at the Public Accounting Office in Surabaya City, using 60 auditors or respondents as research samples. In testing hypotheses to analyze and test data, this research used the SmartPLS application with Outer Model and Inner Model Testing. Produced research results regarding red flags (mediating variables) that audit judgment did not have a significant effect on red flags. Time budget pressure and the whistleblowing system have a significant influence on red flags. The variable on audit opinion (dependent variable) results in that audit judgment and time budget pressure do not have a significant effect on audit opinion and the whistleblowing system shows a significant effect on audit opinion. It is hoped that future researchers can add several variables.
Internal Audit Coso Framework Pada Fungsi Keuangan Berbasis Digital Untuk Menilai Kinerja Keuangan Di CV. Inti Bumi Multigrup Debby Yusriliana Rahmawati; Tri Ratnawati
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.v11i2.2586

Abstract

This research aims to determine how the role of digitalization on internal control How digitalization is used to assess the effectiveness of internal control in the financial function, how digitalization can make financial performance more efficient. This research is a descriptive qualitative research that measures and describes a certain social phenomenon by collecting facts, but without testing hypotheses using a triangulation approach, namely documentation, observation, and interviews. 1. The financial system still does not use digitization or is still manual 2. Competency mismatches can affect the results of the company's financial statements 3. Not confirming to suppliers or to their customers 4. Mixing company accounts with personal accounts. Based on the results of the discussion, it can be seen that the number and competence of human resources is very important, so internal control over the financial function at CV. Inti Bumi Multigrup is very necessary. Based on the COSO Framework, it can be concluded that internal control in CV. Inti Bumi Multigrup is not good enough, where: 1. The financial system still does not use digitization or is still manual 2. Competency mismatches can affect the results of the company's financial statements 3. Not confirming to suppliers or to their customers 4. Mixing company accounts with personal accounts The author's research suggestion for CV. Inti Bumi Multigrup is that it can pay more attention to the conditions of the financial and administrative sections or financial functions so that they are in accordance with applicable accounting standards and can also make it easier to analyze data for decision making.
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