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All Journal Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jati: Jurnal Akuntansi Terapan Indonesia IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam International Journal of Religious and Cultural Studies Ihsan: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Abdimas Kartika Wijayakusuma Tri Dharma Mandiri: Diseminasi dan Hilirisasi Riset Kepada Masyarakat (Jurnal Pengabdian Kepada Masyarakat) Jurnal Locus Penelitian dan Pengabdian Jurnal Pemberdayaan Umat Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Reviu Akuntansi, Keuangan, dan Sistem Informasi CITACONOMIA : Economic and Business Studies
Virginia Nur Rahmanti
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Mathematics Neuroscience Public Health Social Sciences Other

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Analisis Penerapan Internal Control Over Financial Reporting (ICOFR) Dalam Sistem ERP-SAP Pada Perusahaan Umum (Perum) Jasa Tirta 1 Kota Malang Indri Fiani; Virginia Nur Rahmanti
CITACONOMIA : Economic and Business Studies Vol. 5 No. 02 (2026): April - Juni
Publisher : CITACONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citaconomia.v5i02.3712

Abstract

Laporan keuangan merupakan bentuk pertanggungjawaban manajemen sekaligus sumber informasi bagi para pemangku kepentingan dalam pengambilan keputusan ekonomi. Kualitas laporan keuangan sangat dipengaruhi oleh efektivitas sistem pengendalian internal, khususnya melalui penerapan Internal Control Over Financial Reporting (ICOFR). Seiring dengan transformasi digital dan kewajiban penerapan ICOFR pada Badan Usaha Milik Negara (BUMN), integrasi pengendalian internal dengan sistem ERP-SAP menjadi penting. Namun pada Perum Jasa Tirta I, penerapan ICOFR melalui sistem ERP-SAP masih dalam tahap implementasi awal sehingga belum mencakup seluruh tahapan secara menyeluruh. Penelitian ini bertujuan untuk menganalisis penerapan ICOFR dalam sistem ERP-SAP pada Perum Jasa Tirta I Kota Malang. Metode yang digunakan adalah kualitatif dengan pendekatan deskriptif melalui wawancara semi terstruktur, studi dokumentasi, dan observasi, serta analisis berdasarkan COSO Framework. Hasil penelitian menunjukkan bahwa penerapan ICOFR belum mencakup seluruh tahapan implementasi. Perusahaan masih berada pada tahap diagnostik, perancangan, dan implementasi. Sementara itu, tahap pemantauan, evaluasi, remediasi, pelaporan, dan asurans eksternal belum sepenuhnya dilaksanakan. Meskipun ERP-SAP telah mendukung integrasi data serta meningkatkan akurasi dan transparansi informasi keuangan, masih terdapat kendala pada aspek kompetensi pengguna dan standarisasi prosedur. Oleh karena itu, perusahaan disarankan untuk meningkatkan kompetensi sumber daya manusia serta memperkuat standar prosedur guna mendukung penerapan ICOFR yang lebih efektif dan berkelanjutan.
Strengthening Fraud Prevention Through the Three Lines of Defense in Public Infrastructure Oversight Deka Bayu Dirgantara; Arum Prastiwi; Virginia Nur Rahmanti
Eduvest - Journal of Universal Studies Vol. 5 No. 10 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i10.51499

Abstract

This study examines the effectiveness of fraud prevention in the Directorate General of Infrastructure Financing at the Indonesian Ministry of Public Works using the Three Lines of Defense model. Employing a qualitative ethnomethodological approach, the research explores how actors in each line—the operational units, internal compliance, and internal auditors—perceive and perform their roles in everyday practices. Data were collected through in-depth interviews and focus group discussions with nine informants, representing each line equally. The analysis reveals that formal oversight structures are often interpreted and enacted through informal social norms, with coordination heavily reliant on interpersonal trust and ad hoc communication. The study identifies key challenges, including overlapping responsibilities, limited authority of the second line, and a lack of integrated procedures. Moreover, the findings highlight that the perception of fraud and internal control is shaped by collective social knowledge, which does not always align with institutional policies. This gap between formal frameworks and practical implementation undermines the overall effectiveness of fraud prevention mechanisms. The research suggests that aligning policy and practice requires developing cross-line standard operating procedures, empowering the second line structurally, fostering a culture of risk awareness, and institutionalizing collaborative forums to ensure coherent coordination. These strategies aim to reinforce not only structural integrity but also the social and cultural dimensions of internal oversight.
MSMEs’ Perspective on Tax Compliance in Malang City: Trust and Power Dynamics Compliance Toward Smart Governance Subandi, Hendi; Rahmanti, Virginia Nur; Reyhanmulky, Muhammad
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 2: October 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i2.26323

Abstract

This study explores the dynamics of voluntary and enforced tax compliance strategies among individual and corporate taxpayers in the MSME sector in Malang City through the lens of the Extended Slippery Slope Framework (eSSF) and Smart Governance. A qualitative approach was applied using a phenomenological method within an interpretive paradigm. Data were collected through in-depth interviews with MSME taxpayers and triangulated with perspectives from tax officers at the local tax office (KPP Pratama). The findings reveal that enforced compliance is effective only when supported by strong digital systems and consistent monitoring, while voluntary compliance depends heavily on the professionalism, integrity, and transparency of tax authorities in providing services. Digital innovations, particularly the implementation of the CoreTax system, are perceived as both strengthening government authority and building taxpayer trust, thereby positioning Smart Governance as a key enabler for balanced compliance strategies. This research contributes a novel perspective by qualitatively integrating MSME experiences into the eSSF framework, highlighting how trust and power interact within a digital governance context. The insights are useful for policymakers and the Directorate General of Taxes in designing reforms that strengthen MSME tax compliance and enhance the implementation of Smart Governance in Indonesia.
Co-Authors Achdiar Redy Setiawan Aji Dedi Mulawarman Ananda, Salsabila Nurrin Ar Rifaddini Zahida, Izka Ardista, Dwitya Rizki Arum Prastiwi Asfi Manzilati Barier, Muhammad Roihan Cahyaningrum, Destia Putri Chandra Triyantono, Irvan Deka Bayu Dirgantara Devi, Dias Shinta Dian Agustia Fauzan, Muhammad Shalih Husnul Hatimah Ilianis, Salsa Adilla Indri Fiani Muhammad Dandy Alif Wildana Mulya, Mayang Nawira Amalia Assagaf Nawira Amalia Assagaf Ningsih, Ika Saputri Noval Adib Nur Niansah, Atiqah Mufidah Prabowo, Daffa Satria Putri, Elieva Septia Ramadhani, Febrina Nur Reyhanmulky, Muhammad Rizka Beauty Tamara Rizka Beauty Tamara Salsabila, Izzah Siburian, Sri Juliana Subandi, Hendi Wicesa, Nayaka Artha Wilson Junior