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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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Pengaruh Integritas, Etika Profesi, Kepatuhan Standar Audit terhadap Remote Audit dan Kualitas Audit Pada Auditor di Kantor Akuntan Publik Surabaya Irma Retno Dewi; 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.v11i2.3106

Abstract

The purpose of this study is to investigate the influence of integrity, professional ethics, compliance with audit standards on remote audits and audit quality among auditors at the Surabaya Public Accounting Firm. The sample for this research was 63 auditors. Hypothesis testing in this research uses SmartPLS 3.0 with outer model and inner model tests. The results of this research indicate that Remote Audit does not have a significant effect on audit quality. So further studies are needed with an empirical approach to develop audit quality based on remote audits. Remote audits can occur due to remote audits carried out by auditors from separate locations. Remote audits utilize information and communication technology to collect data, analyze information, and conduct audits without the need to be physically present at the location being audited. Based on the research results, it can be concluded that not all Public Accounting Firms always pay attention to remote audits and the quality of those they audit.
Neuropsychiatric Symptoms in Corticosteroid Induced Systemic Lupus Erythematosus (Sle) Patients: a Case Report Tri Ratnawati
Jurnal Psikiatri Surabaya Vol. 13 No. 2 (2024): November
Publisher : Faculty of Medicine, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jps.v13i2.47788

Abstract

Introduction: Systemic lupus erythematosus (SLE) is a chronic autoimmune inflammatory disease with an unknown etiology and various clinical manifestations, course, and prognosis. Classes of medication used in the management of SLE include non-biological immunosuppressives, corticosteroids, biologic therapy, and immunoglobulins. The effect of using corticosteroids in the management of SLE still evokes debate regarding the emergence of mental health disorders. Case: A 24-year-old female patient was admitted to the hospital with an initial diagnosis of acute confusional stage, anemia, chronic disease, and systemic lupus erythematosus (SLE). Anticonvulsants, corticosteroids, and packed red blood transfusions had been given to the patient. The course of the disease during the hospitalization the next days, the patient experienced slurred speech, giggling, place and time disorientation, and visual hallucinations. The patient was consulted to a psychiatrist, got atypical antipsychotics and benzodiazepines, and then experienced improvement. Discussion: Patients with moderate SLE, in this case characterized by lupus nephritis, were given corticosteroids. Administration of corticosteroids to SLE patients will increase the risk of developing neuropsychiatric symptoms such as acute confusional state, anxiety, mood disorders, cognitive disorders, and seizures. This can occur due to increased permeability of the blood-brain barrier mediated by pro-inflammatory cytokines, resulting in the formation of autoantibodies against neural antigens, in which phospholipid proteins appear intracranially. Conclusion: Corticosteroid administration in SLE will cause neuropsychiatric symptoms such as slurred speech, giggling to herself, delirium, and visual hallucinations. Further design studies are needed to address the neuropsychiatric effects of corticosteroids in SLE.
The Effect of Profitability, Funding Decisions and Cash Flow Operations on Financial Distress with Financial Risk as a Mediating Variable and Financial Flexibility as a Moderating Variable in the Basic Industrial and Chemical Sector Listed on the Indonesian Stock Exchange Djuma’iyah; Tri Ratnawati; Ida Ayu Sri Brahmayanti
International Journal of Asian Business and Management Vol. 3 No. 6 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i6.12788

Abstract

The study was conducted with the aim of analyzing the effect of profitability, funding decisions and cash flow operations on financial distress through financial flexibility with financial risk as mediation. The population used in this study were Basic Industry and Chemical Sector Manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 - 2023 which received a special notation category X, namely listed on a special monitoring board with a total sample of 20 companies. Hypothesis testing in this study was carried out with a Structural Equation Model (SEM) approach based on Partial Least Square (PLS). The results showed that profitability and financial risk directly have a significant effect on financial distress. The cash flow operation funding decision has no significant effect on financial distress. Through financial risk, profitability is proven to have a significant effect on financial distress, while funding decisions and cash flow operations have no significant effect on financial distress. Other results show that financial flexibility is not able to moderate the effect of profitability, funding decisions and cash flow operations on financial distress
The Influence of Audit Materiality, Compliance with Audit Standards (SA), Material Misstatement on Sustainability Performance and Audit Opinion with Fairness Principle as Moderating Variable: (On Mining Companies Listed on the IDX in 2019-2023) Vivi Armadhani; Tri Ratnawati
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i1.408

Abstract

This study aims to analyze the effect of audit materiality, compliance with audit standards (SA), and material misstatements on sustainability performance and audit opinion, with the principle of fairness as a moderating variable in mining companies listed on the Indonesia Stock Exchange ( IDX) for the 2019-2023 period. This research was conducted with a quantitative approach, using secondary data in the form of financial reports, sustainability reports, and independent audit reports. The results showed that compliance with audit standards has a significant effect on sustainability performance and audit opinion, while audit materiality and material misstatement do not have a significant effect directly on these two variables. In addition, the principle of fairness as a moderating variable does not strengthen the relationship between sustainability performance and audit opinion. These findings suggest that mining companies need to improve transparency and compliance with audit standards to support sustainability and obtain better audit opinions. This research provides a theoretical contribution to the study of sustainability accounting as well as practical guidance for auditors and company management in improving the quality of financial reporting and sustainability.
Pengaruh Kompetensi, Profesinalisme dan Perilaku Auditor Terhadap Pemanfaatan Teknologi Artificial Intelligence (AI) dan Efektivitas Pelaksanaan Audit : (Laporan Keuangan Pada Auditor Kantor Akuntan Publik (KAP) di Kota Surabaya) Gusti Chania Raafi Iradati; Tri Ratnawati
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 1 (2024): Desember : 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.v12i1.3494

Abstract

This study aims to investigate the influence of competence, professionalism, and auditor behavior on the utilization of Artificial Intelligence (AI) technology and the effectiveness of financial audit implementation among auditors in Public Accounting Firms (KAP) in Surabaya. The research seeks to explore how these aspects interact and impact the quality of audits. The study was conducted at Public Accounting Firms in Surabaya, with a sample of 60 auditors. Hypothesis testing in the research employed analysis using the SmartPLS 3.0 application, incorporating outer model and inner model tests. This research is expected to make a significant contribution to the accounting and audit literature by exploring the dynamics between human and technological factors in the context of financial audit. Furthermore, the results of this study can serve as a foundation for Public Accounting Firms (KAP) and regulators to design policies and training programs that support the more effective integration of AI technology into audit practices.
STUDI LITERATUR: PENGARUH KOMPETENSI, PENGALAMAN, DAN INDEPENDEN AUDITOR TERHADAP EFEKTIVITAS PELAKSANAAN PROSEDUR AUDIT INVESTIGATIF Anita Eka Pratiwi; Tri Ratnawati
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 5 No 2 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v5i2.3608

Abstract

This research aims to conduct a literature review of previous studies and by documenting various references on topics and related to the effectiveness of the implementation of investigative audit procedures. This research method uses a qualitative approach or can be called a literature study. The data used in this study are secondary data in the form of previous research journals. The results showed that there are three factors that influence the effectiveness of the implementation of investigative audit procedures, namely auditor ability, auditor experience, and auditor independence. Auditor ability, both in communication, analysis, and understanding of fraud detection techniques, has a significant influence on the results of investigative audits.
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 Akuntansi Forensik, Audit Investigatif, dan Indepedensi terhadap Pengungkapan Fraud Avilla Anggun Arisendy; Tri Ratnawati
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 4 No. 1 (2024): MARET: JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v4i1.2686

Abstract

This research aims to analyze the influence of forensic accounting, audit investigations, independence on fraud disclosure. This research is a literature review, in which we will provide an opinion on the results of previous research. The results of this test are to prove that forensic accounting, investigative auditing and independence will have a significant or insignificant effect on fraud disclosure. It is hoped that the results of this research can enrich the literature for the development of science and also serve as consideration for other researchers.
Pengaruh Kepatuhan Sak, Salah Saji Material, Reputasi Kap Terhadap Financial Distress Dan Opini Audit Pada Perusahaan Manufaktur Yang Terdapat Di Bursa Efek Indonesia (Bei) Tahun 2019-2020 Merciana Selvi Lasdin; Tri Ratnawati
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1405

Abstract

This study aims to determine the effect of IFR Compliance, Material Misstatement of Public Accounting Reputation on Financial Distress and Audit Opinion. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. There were 24 companies with 72 samples in this study. This research data analysis and hypothesis testing technique uses Partial least square application analysis with Outer Model and Inner Model tests.The results of this study prove that SAK Compliance has a positive and significant effect on Audit Opinion, Material misstatement has a positive and significant effect on Audit Opinion, KAP Reputation does not have a significant effect on Audit Opinion, SAK Compliance does not have a significant effect on Financial Distress, Material Misstatement does not have a significant effect on Financial Distress, KAP Reputation has a positive and significant effect on Financial Distress and Financial Distress does not have a significant effect on the Audit Opinion.
ANALISIS KINERJA KEUANGAN RUMAH SAKIT TIPE C DI WILAYAH KERJA PT NUSANTARA SEBELAS MEDIKA Ainy Arga Astoety; Sri Hartutie Moehaditoyo; Tri Ratnawati
Visioner : Jurnal Manajemen dan Bisnis Vol 9 No 1 (2020): Visioner: Jurnal Manajemen dan Bisnis (April 2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52630/jmbv.v9.i1.59

Abstract

Tujuan dalam penelitian ini adalah menganalisis rasio keuangan yang meliputi rasio likuiditas, rasio aktifitas, rasio leverage dan rasio profitabilitas untuk menilai kinerja keuangan 3 (tiga) rumah sakit tipe C yang dikelola oleh PT Nusantara Sebelas Medika, yaitu Rumah Sakit Wonolangan, Rumah Sakit Djatiroto dan Rumah Sakit Elizabeth. Hasil dalam penelitian ini menjujukkan bahwa Berdasarkan hasil penggujian pada tabel Algorithm Boostrapping, pengaruh Likuiditas (X1) terhadap Leverage (Z1) tidak terbukti berpengaruh signifikan, Pengaruh Likuiditas (X1) terhadap Cash Flow (Z2) tidak terbukti berpengaruh signifikan dan tidak mendapatkan dukungan dengan arah pengaruh yang negative di dalam penelitian ini, Pengaruh Aktivitas (X2) terhadap Leverage (Z1) tidak terbukti berpengaruh signifikan, Pengaruh Pertumbuhan (X3) terhadap Cash Flow (Z2) tidak terbukti berpengaruh signifikan, Pengaruh Pertumbuhan (X3) terhadap Leverage (Z1) terbukti berpengaruh signifikan, Pengaruh Likuiditas (X1), Aktivitas (X2), Pertumbuhan (X3) terhadap Kinerja Profitabilitas (Y) terbukti berpengaruh signifikan dan mendapatkan dukungan dengan arah pengaruh yang positif di dalam penelitian ini, Pengaruh Leverage (Z1) terhadap Leverage (Z1) terbukti berpengaruh signifikan. Pengaruh Leverage (Z1), Cash Flow (Z2) terhadap Kinerja Profitabilitas (Y) terbukti berpengaruh signifikan.
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