Article Per Year (5 Year)
p-Index From 2021 - 2026
2.949
P-Index
This Author published in this journals
All Journal Wahana Riset Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Journal of Economic, Management, Accounting and Technology (JEMATech) Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JIA (Jurnal Ilmiah Akuntansi) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Economic and Education Journal (Ecoducation) Jurnal Akuntansi & Perpajakan Jayakarta Ilomata International Journal of Management Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Tridharmadimas: Jurnal Pengabdian Kepada Masyarakat Jayakarta Transekonomika : Akuntansi, Bisnis dan Keuangan JURNAL ECONOMINA Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Economic and Education Journal (Ecoducation) Jurnal Riset Mahasiswa Akuntansi
Octavia Lhaksmi Pramudyastuti
Universitas Tidar
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Mathematics Social Sciences Other

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 20 Documents
Search

 1   2 
How Do Indonesian Listed Companies Disclose Information Related to Whistleblowing? Utpala Rani; Octavia Lhaksmi Pramudyastuti; Agustina Prativi Nugraheni
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (734.982 KB) | DOI: 10.24815/jdab.v9i2.23885

Abstract

This study evaluates how Indonesian public listed companies (PLCs) facilitate whistleblowing and the extent to which they disclose its implementation through annual reports. Data were collected from 68 PLCs of Indonesian Stock Exchange (IDX). Using content analysis of annual reports and website analysis of the PLCs, this study found the companies prefer annual reports than website as the medium to disclose whistleblowing-related information. The disclosure of information on whistleblowing is relatively vary in depth and comprehensiveness. This study also indicated companies’ reluctance to enclose whistleblowing-related information though it has been obligated by the Indonesian Financial Services Authority (or Otoritas Jasa Keuangan/ OJK). Such reluctance can be associated with the absence of penalty for non-disclosers. This study revealed the interconnection between organization features and whistleblowing system. Thus, the companies do not provide fully information on whistleblowing system to prevent unintended consequences resulted from the disclosure and in turn, to indirectly unjustify the role of the whistleblowing system as a part of effective anti-corruption and anti-fraud strategy.
ANALISIS PERAN INDEPENDENSI DAN KOMPETENSI TERHADAP KEMAMPUAN AUDITOR DALAM PENCEGAHAN DAN PENDEKTESIAN KECURANGAN AKUNTANSI (FRAUD) Kusdianti Fatimah; Octavia Lhaksmi Pramudyastuti
JURNAL ECONOMINA Vol. 2 No. 3 (2023): JURNAL ECONOMINA, Maret 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v2i3.407

Abstract

Penelitian ini memiliki tujuan untuk dapat mengetahui peran independensi dan kompetensi yang dimiliki auditor terhadap kemampuan auditor dalam pencegahan dan pendeteksian kecurangan (fraud) akuntansi. Penelitian ini adalah penelitian berjenis kualitatif dengan menggunakan pendekatan metode literature review. Data yang digunakan dalam penelitian ini merupakan data sekunder yang telah dianalisa agar dapat dikembangkan untuk menjabarkan permasalahan penelitian. Bedasarkan hasil analisis penelitian, Hubungan keterkaitan antara peran independensi dan kompetensi oleh seorang auditor dalam pencegahan dan pendeteksian kecurangan (fraud) memiliki keterkaitan yang besar. Seorang auditor diharapkan memiliki dan meningkatkan independensi dan kompetensi maka dapat memudahkan seorang auditor melakukan pencegahan dan pendeteksian kecurangan (fraud). Semakin banyak peran independensi dan kompetensi yang dimiliki oleh seorang auditor maka semakin besar peluang dalam pendeteksian kecurangan (fraud).
ANALISIS EFEKTIVITAS AUDIT TOOL AND LINKED ARCHIVE SYSTEM DALAM MENUNJANG PROSES AUDIT LAPORAN KEUANGAN Mira Nur Haniifah; Octavia Lhaksmi Pramudyastuti
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 2 (2021): Desember 2021
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.386 KB) | DOI: 10.31959/jm.v10i2.747

Abstract

Pengaruh kemajuan digitalisasi pada bidang teknologi informasi telah mengubah proses bisnis dalam perusahaan secara signifikan. Perubahan tersebut dapat dilihat pada proses audit, berupa penggunaan teknologi baru berbasis komputer. ATLAS merupakan salah satu contoh penerapan teknologi informasi dalam dunia audit. Penelitian ini dilakukan dengan tujuan mengetahui efektivitas aplikasi ATLAS dalam proses audit laporan keuangan. Metode penelitian yang digunakan adalah kualitatif deskriptif, berdasarkan kajian teori, hasil dari penelitian terdahulu, dan hasil wawancara akuntan publik. Kajian, data historis, dan hasil wawancara, kemudian dikumpulkan, dianalisa, dan diperoleh kesimpulan. Penelitian ini memperoleh hasil bahwa aplikasi ATLAS berperan pada proses audit, dimana teknologi diterapkan ke dalam proses audit melalui sistem yang terotomatisasi dan terintegrasi. Prosedur audit menjadi lebih efektif dan efisien yakni proses dokumentasi terarah, sesuai dengan standar dan ketentuan audit yang berlaku, dan format menjadi general dan seragam.. Meningkatnya kinerja auditor berarti bahwa auditor handal dan berkompeten, serta mampu meningkatkan kualitas audit. Berdasarkan hal tersebut, maka dapat disimpulkan bahwa aplikasi ATLAS efektif dalam menunjang proses audit laporan keuangan. 
PERSEPSI AUDITOR EKSTERNAL TERHADAP DIGITALISASI AUDIT MELALUI TEKNIK AUDIT BERBANTUAN KOMPUTER Octavia Lhaksmi Pramudyastuti; Utpala Rani; Kartika Pradana Suryatimur; Titania Nur Wahyuningtiyas
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (501.175 KB) | DOI: 10.31959/jm.v11i2.1211

Abstract

The Covid-19 pandemic has accelerated the digitalization era in Indonesia, including in the field of audit services. Various Public Accounting Firms have started to implement audit digitization through Computer Assisted Audit Techniques (TABK). Digitization of this audit in addition to bringing quite a lot of benefits, but also creates a variety of responses to its use, especially from external auditors. This study aims to identify how the external auditor's perspective on audit digitization through Computer Assisted Auditing Techniques. This research is a qualitative descriptive study that explains the results of a data set to find out how the perceptions, implementation, and constraints on the digitalization of audits through TABK. Through surveys and interviews to respondents, it was found that the external auditor's perception is determined by several things, including: social influence, workplace or supervisor, and facilities in audit software. Currently, there is a special TABK created by the Financial Profession Development Center - Ministry of Finance and Indonesian Institute of Certified Public Accountants, namely ATLAS (Audit Tool and Linked Archive System). ATLAS is a form of digitizing auditing in Indonesia, but there are still some weaknesses in its operation. Continuous system improvement is needed to improve the performance of the ATLAS system.
Sosialisasi dan pelatihan pengisian spt pajak hotel kategori rumah kos di kampung dumpoh Kota Magelang Agustina Prativi Nugraheni; Diah Agustina Prihastiwi; Octavia Lhaksmi Pramudyastuti
TRIDHARMADIMAS: Jurnal Pengabdian Kepada Masyarakat Jayakarta Vol 3 No 1 (2023): PKM-TRIDHARMADIMAS (July 2023)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/tridharmadimas.v3i1.1172

Abstract

The economic development in Magelang City is growing rapidly with the presence of Tidar University, especially in RW VII Kampung Dumpoh, Potrobangsan Village. This development can be seen especially in the increasing number of room rental businesses. The growing number of students living in Magelang, especially in Kampung Dumpoh, is driving the economic growth of the community. On the other hand, many owners of room rental businesses are not aware that they are obligated to collect and report taxes on room rentals. Knowledge about tax calculation and reporting is also lacking among the community. Based on this phenomenon, this Community Service Program aims to increase awareness and compliance of room rental business owners regarding the importance of reporting taxes through socialization and training. Additionally, this program will provide training on tax calculation, filling, and reporting of the tax for the room rental business
Analisis Laporan Realisasi Anggaran untuk Menilai Pelaksanaan Anggaran Belanja pada Badan Pengelolaan Keuangan dan Aset Daerah Kota Magelang Gusti Ayu Givsa; Octavia Lhaksmi Pramudyastuti
Economic and Education Journal (Ecoducation) Vol 4 No 1 (2022): Economic and Education Journal (Ecoducation)
Publisher : Program Studi Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v4i1.1758

Abstract

Penelitian ini bertujuan untuk meneliti efektivitas serta efisiensi pelaksanaan anggaran dalam belanja daerah pada BPKAD Kota Magelang. Metode penelitian ini metode deskriptif kualitatif pengumpulan data dalam penelitian ini dilakukan melalui studi kepustakaan dan dokumentasi, jenis analisis data yang digunakan yaitu kualitatif dengan menggunakan laporan realisasi anggaran belanja pada BPKAD Kota Magelang dan berbagai informasi terkait BPKAD Kota Magelang. Hasil analisis menunjukkan bahwa belanja daerah pada BPKAD Kota Magelang tahun 2016-2019 bervariasi. Tingkat efektivitas yang paling tinggi pada tahun 2019 dan paling rendah tahun 2017. Pelaksanaan pada anggaran belanja selama 3 tahun dari 2016 sampai 2018 cukup efektif dan pada tahun 2019 dikatakan efektif karena kegiatan yang dianggarkan telah dilaksanakan dan terealisasi sesuai dengan harapan. Pelaksanaan anggaran belanja daerah tahun 2016 kurang efisien yang mana presentase ada diantara 90%-100%, kemudian pada tahun 2017-2018 mengalami kenaikan dari kriteria cukup efektif menjadi efektif dan tahun 2018-2019 terjadi penurunan dari kriteria efektif turun menjadi cukup efektif
KECURANGAN DALAM PENGELOLAAN DANA ORGANISASI KEMAHASISWAAN : TINJAUAN PERSPEKTIF FRAUD DIAMOND THEORY Maharani Galuh Pitaloka Rayi Pangesti; Octavia Lhaksmi Pramudyastuti
Jurnal Riset Mahasiswa Akuntansi Vol. 3 No. 1 (2023): Jurnal Riset Mahasiswa Akuntansi, Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v3i1.452

Abstract

Penelitian ini bertujuan untuk mengidentifikasi tindakan kecurangan yang terjadi pada organisasi kemahasiswaan, serta mengkaji kecurangan organisasi kemahasiswaan berdasarkan dimensi Fraud Diamond Theory. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus. Data diperoleh dengan cara observasi dan wawancara terhadap 20 responden mahasiswa di salah satu Perguruan Tinggi Kota Magelang. Berdasarkan hasil penelitian dapat disimpulkan bahwa tindakan kecurangan yang terjadi di organisasi kemahasiswaan adalah pengelolaan dana. Kecurangan ini diklasifikasikan sebagai penyelewengan aset dan manipulasi laporan keuangan yang disebabkan oleh empat aspek utama, yaitu tekanan, pembenaran, peluang, dan kemampuan. Beberapa tindakan pencegahan yang harus dilakukan untuk meminimalisir terjadinya fraud adalah dengan menerapkan sistem reward and punishment yang tegas, meningkatkan moral dan etika seseorang agar lebih berintegritas, membangun sistem pengawasan dan pengendalian internal yang baik.
EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL DALAM RANGKA PENCEGAHAN KECURANGAN PENGELOLAAN DANA DESA: (Studi Kasus pada 9 Desa di Kecamatan Citeureup Kabupaten Bogor Jawa Barat) Eka Risti Oktaviana; Octavia Lhaksmi Pramudyastuti
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 2 (2023): March 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i2.389

Abstract

Fraudulent acts committed within the scope of agencies, both private and state, need to be avoided. In the village office environment, various efforts have been made to minimize and re-examine the management of village funds, one of which is by implementing an internal control system. This study aimed to know the role of internal control in anticipating the tendency of financial fraud in 9 villages in Citeureup District, Bogor Regency, West Java, regarding Environmental Control, Risk Control, Control Activities, Information and Communication and Monitoring. The research method used is descriptive qualitative method. Source of data from this research is primary data. Data collection techniques through interviews and questionnaires. The analysis technique used in this study includes various stages starting with distributing questionnaires, collecting, categorizing answers, conducting final assessments and classifying respondents' achievements. From research conducted, the findings revealed that the control environment reached 96.67%, risk control reached 100.00%, control activities achieved 85.56%, information and communication achieved 100.00%, performance monitoring achieved 100.00%, where all of these components are categorized as having a very important role in internal control and together the five components also have a yield of 94.61%, these categories play a very important role in internal control and suggesting that there are ethical and behavioral standards, there are internal examiners, there is a separation of duties and responsibilities and there is a safe place to keep money is to avoid misuse of village funds.
Sustainable Business Model in Small and Medium-Sized Enterprises: A Study in Yogyakarta and Magelang Octavia Lhaksmi Pramudyastuti; Chaidir Iswanaji; Supanji Setyawan; Atika Atika; Alex Johanes Simamora
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 18 No 2 (2023): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v18i2.2023.pp213-226

Abstract

This study aims to analyze Yogyakarta and Magelang Small and Medium-Sized Enterprises (hereafter) SMEs based on sustainable business model implementation. This study gives new evidence of Yogyakarta and Magelang SMEs’ businesses based on sustainable business model where Indonesian SMEs’ experience the economic crash of Covid-19. This study uses a qualitative descriptive method. Specifically, uses method of qualitative evaluative where this study evaluates SMEs business process by using sustainable business model. Research sample includes 40 SMEs in Yogyakarta and Magelang. Evaluation of SMEs’ business is based on elements of sustainable business model including key partner, key activity, key resources, value proposition, customer relationship, channels, customer segment, cost structure, revenue stream, cash flow management, pivoting plan, and ecological concern. This study uses a “yes and no” questionaries with 13 questions that refers to the elements of sustainable business. Based on the result, this study finds that most SMEs in Yogyakarta and Magelang, implement the elements of a key partner, key activity, key resources, value proposition, customer relationship, channels, cost structure, pivoting plan, and ecological concern. On the other hand, most SMEs do not implement elements of customer segment, revenue stream, and cash flow management.  Socialization and special training is needed from various parties related to the implementation of sustainable business models for SMEs.
Academic Dishonesty and Whistleblowing Intentions Among Economics Students Siti Arifah; Octavia Lhaksmi Pramudyastuti; Mulyadi
Ilomata International Journal of Management Vol. 6 No. 3 (2025): July 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i3.1677

Abstract

This study examines economics students' perceptions of academic dishonesty and their willingness to engage in whistleblowing within higher education institutions. Academic dishonesty remains a persistent issue in universities, potentially undermining students' ethical development and professional integrity. While prior research has extensively explored the prevalence and causes of academic dishonesty, limited attention has been given to students' reluctance to report such misconduct. This study employs a descriptive quantitative approach and collects data from 160 economics students in Central Java and the Special Region of Yogyakarta (DIY) using purposive sampling. The findings indicate that the majority of students have engaged in various forms of academic dishonesty, including cheating, plagiarism, using unauthorized resources, and paying others to complete assignments. Despite recognizing the ethical implications, students demonstrate low willingness to report dishonest behavior. Key barriers include institutional shortcomings, such as the absence of a clear whistleblowing mechanism, lack of protection for whistleblowers, and fear of retaliation or social ostracism. The study emphasizes the need for a structured and confidential whistleblowing system to foster academic integrity. Universities should implement secure reporting channels, strengthen ethical education, and cultivate an institutional culture that supports honesty and accountability. By addressing these challenges, higher education institutions can enhance students' ethical awareness and commitment to academic integrity, ultimately improving the quality of education.
Co-Authors Alex Johanes Simamora Arifah, Siti Atika Atika Azizah Azizah Deva Sasti Wilujeng Diah Agustina Prihastiwi Eka Risti Oktaviana Fatimah, Ari Nurul Fitrah Sari Islami Ghina Fitri Ariesta Susilo Gusti Ayu Givsa Hermin Dwi Khasanah Ika Sulistiani Iswanaji, Chaidir Kusdianti Fatimah Maharani Galuh Pitaloka Rayi Pangesti Mira Nur Haniifah Mulyadi Nayla Salsabila Nugraheni, Agustina Prativi Nuwun Priyono Rizky Puspita Dewi Suci Nasehati Sunaningsih Supanji Setyawan Suryatimur, Kartika Pradana Titania Nur Wahyuningtiyas Utpala Rani Utpala Rani Utpala Rani Utpala Rani Yasmin Rifdah Nuralifia Yulida Army Nurcahya