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All Journal EL-MUHASABA Jurnal Keuangan dan Perbankan Jurnal Akuntansi Aktual Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Karinov Jurnal Cahaya Mandalika International Journal of Economy, Education and Entrepreneurship (IJE3) Journal of Applied Business, Taxation and Economics Reseach International Journal of Social Science, Education, Communication and Economics Jurnal Akuntansi dan Keuangan Journal of Educational Analytics International Journal of Accounting & Finance in Asia Pasific Jurnal Dinamika Akuntansi dan Bisnis (JDAB) IIJSE Jurnal Manajemen, Ekonomi dan Akuntansi E-Jurnal Akuntansi
Helianti Utami
Universitas Negeri Malang
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Studi Fenomenologi: Audit Investigasi dalam Pengungkapan Fraud Iqbal, Mohammad; Utami, Helianti
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 2 (2024): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v15i2.24109

Abstract

Purpose: This research aims to provide an in-depth understanding of investigative audits in uncovering fraud using a phenomenological approach. Method: This study involves six auditors from 3 KAPs in Malang City. Research data was obtained through semi-structured interviews. Interview data was analyzed by taking the essence of noema and noesis to get meaning. Results: Not all auditors use the latest investigative audit standards when conducting investigative audits. Understanding investigative audit standards, accounting, and legal is needed to support competence, apart from experience and certification. The complexity of audit procedures in analyzing data is an obstacle auditors face. In addition, the threat of intimidation felt by auditors can disrupt the audit process. The availability of data and collaboration with related parties supports the success of an investigative audit. Implications: Auditors must participate in continuous professional training in investigative audits to improve their competence. Apart from that, cooperation between various parties is needed to provide auditors with audit data and a sense of security. Novelty: This research contributes to the investigative audit literature using a qualitative phenomenological approach, which is still rarely found. The phenomenological approach provides an in-depth understanding of investigative audits from the perspective of its auditors.
The Effect of Financial Literacy, Income, And Financial Planning on Stock Investment Decisions Nanda Prastiwi, Bellia; Utami, Helianti; Juliardi, Dodik
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 2 No. 4 (2023): October
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v2i4.210

Abstract

This study examines the effect of financial literacy, income, and financial planning on stock investment decisions. The population in this study uses young workers who are members of the Beginner Stock Investor (ISP) community. This study used a questionnaire distributed to members of the ISP community in East Java as a sample, with 100 respondents. Sampling using non-probability sampling with a purposive sampling approach. This study uses descriptive and multiple linear regression analysis to test the hypothesis. From the multiple linear regression analysis results, the researchers found that financial literacy, income, and financial planning affect stock investment decisions.
Pelatihan Merajut Ibu-Ibu PKK Sebagai Upaya Meningkatkan Kesejahteraan Finansial Keluarga Utami, Helianti; Pujiningsih, Sri
Jurnal KARINOV Vol 7, No 3 (2024): September
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v7i3p155

Abstract

Meskipun PKK telah berdiri selama puluhan tahun dan aktif dalam kegiatan yang berupaya meningkatkan kesejahteraan keluarga, akan tetapi masih terdapat kendala dalam efektivitas pelaksanaannya. Penelitian sebelumnya menunjukkan bahwa kegiatan PKK yang mendapatkan respon positif adalah kegiatan yang melibatkan keterlibatan langsung dan berpotensi memberikan imbalan ekonomis. Oleh karena itu, pengabdian ini menyelenggarakan pelatihan merajut bagi Ibu-Ibu PKK di RT 4 Kendalsari Kota Malang untuk memberikan bekal keterampilan yang berpotensi dapat meningkatkan kesejahteraan keluarganya sesuai visi misi PKK terutama dalam aspek finansial. Pelatihan diselenggarakan sebanyak tiga pertemuan dengan variasi hasil produk mulai dari tali masker, dompet koin hingga tas pesta. Metode yang digunakan dalam pelatihan adalah pelatihan praktis dengan bantuan instruktur dan saling belajar-mengajar antar peserta. Hasil pelatihan menunjukkan respon positif dan peningkatan keterampilan dengan peserta yang telah berhasil menghasilkan produk bernilai komersial dan berencana untuk mengembangkan keterampilannya lebih lanjut. Program ini turut mendukung tujuan pembangunan berkelanjutan (SDGS) khususnya pada aspek pendidikan berkualitas (SDGS 4) dan pekerjaan layak serta pertumbuhan ekonomi (SGDS 8) melalui fokus pada pemberdayaan keluarga dan peningkatan keterampilan yang juga sejalan dengan salah satu program pokok PKK dalam meningkatkan kesejahteraan keluarga di Indonesia. Kata kunci— Pengabdian Masyarakat, PKK, Merajut, Finansial, SDGs Abstract Although PKK has been established for decades and has been active in activities aimed at improving family welfare, there are still constraints in the effectiveness of its implementation. Previous research has shown that PKK activities that receive a positive response are those that involve direct participation and have the potential to provide economic returns. Therefore, this service provides knitting training for PKK mothers in RT 4 Kendalsari, Malang City to provide skills that have the potential to improve their family's welfare in accordance with the PKK's vision and mission, especially in the financial aspect. The training was held for three meetings with variations in product results ranging from mask straps, coin purses to party bags. The method used in the training is practical training with the assistance of instructors and mutual learning among participants. The results of the training show a positive response and improvement in skills with participants who have successfully produced commercially valuable products and plan to develop their skills further. This program also supports the Sustainable Development Goals (SDGs), especially in the aspects of quality education (SDG 4) and decent work and economic growth (SDG 8) with a focus on family empowerment and improving skills, which is also in line with one of the main programs of PKK in improving family welfare in Indonesia. Keywords— Community Service, PKK, Knitting, Financial, SDGs
Analysis of Environmental Management Accounting Implementation in RSUD Dr. Saiful Anwar Malang Sary, Izdiharningrum Ghina; Utami, Helianti; Andayani, Endang Sri
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i2.1591

Abstract

This review plans to examine the application of environmental management accounting (EMA) in RSUD Dr. Saiful Anwar Malang. It includes an analysis of the performance of RSUD Dr. Saiful Anwar Malang in terms of the environment, monetary information, and physical information of the application of EMA in hospitals. The examination method was descriptive qualitative. Information assortment procedures are perception, interviews, and documented information. The findings indicate that the hospital has implemented EMA based on the EMA framework) and environmental cost classification. In addition, the hospital has carried out waste management so well that there were no external costs. For the application of environmental accounting, the hospital has included environmental costs and general accounting theories and principles. Keywords: Environmental Cost, Environmental Management Accounting (EMA), RSUD Dr. Saiful Anwar Malang, Monetary Environmental Management Accounting (MEMA), Physical Environmental Management Accounting (PEMA)
Data Analytic in Internal Auditing: A Scoping Review Dushyirehamwe, Anne Marie; Utami, Helianti; Diana Tien Irafahmi
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i1.334

Abstract

Technology has become a more significant component of internal and external audits, and rapid changes are occurring in auditing procedures to reflect developments in the business world. This study aims to review existing literature on Data Analytics in Internal Auditing. The research utilizes the scoping review method, which follows the protocol established by Arksey and O'Malley (2005). The investigation has 20 years of observation, from 2003 to 2023. Thirty-nine articles were selected from electronic databases: Sage Journals, Springer, Taylor & Francis, Wiley, Emerald Publish, and Science Direct. The mapping research demonstrates the growth of data analytics in internal auditing. Key findings indicate that data analytics offers numerous advantages for internal auditing, including improved risk identification, enhanced fraud detection, increased operational efficiency, and better decision-making support. However, significant challenges persist, including issues related to data quality, skills gaps, organizational resistance, and technological constraints, emphasizing its crucial role in improving internal audit effectiveness and efficiency and indicating which skills internal auditors need to gain knowledge about internal auditing technology. The Review concludes by identifying gaps in the literature and suggesting future research directions to further advance our understanding of data analytics in internal audits and its implications for organizational performance and compliance.
The Effect of Corporation Reputation Mediation on Enterprise Risk Management (ERM) Disclosure and Firm Value Firdausiyah, Zakiyah Fitri; Utami, Helianti; Sudarto, Triadi Agung
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 2 (2024): December 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i2.356

Abstract

Enterprise Risk Management (ERM) disclosure can support companies to assess various threats and opportunities to maintain the firm's competitive advantage. The aim of this research is to analyze the effect of Enterprise Risk Management (ERM) disclosure on firm value with corporate reputation as a moderating variable. The research method used is an explanatory descriptive quantitative approach. The sample population for this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018-2021. The sampling technique used was purposive sampling, so that 38 companies were obtained. Data analysis techniques use inner model, outer model and hypothesis testing with the help of SmartPLS 4.0.9.5 software. The research results show that Enterprise Risk Management (ERM) disclosure and corporate reputation have a positive and significant effect on firm value. Corporate reputation has a positive and significant effect in mediating Enterprise Risk Management (ERM) disclosure on firm value. This research also uses profitability and firm size as control variables. The results of profitability research do not have a positive effect on firm value. Firm size has a positive effect on firm value. Recommendations for further research are to expand the variables used, such as corporate social responsibility, intellectual capital, corporate governance structure.
ANALISIS PENERAPAN INTERNAL CONTROL TRANSAKSI PENGELUARAN KAS PADA PT SUVARNA BHUMI INDONESIA Arifiani, Fitria Retno; Utami, Helianti; Islam, Ajeng Aina Nur
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 4 No. 3 (2023)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v4i3.1665

Abstract

The development of the property and real estate sector is said to be one of the most attractive sectors in Indonesia. Property and real estate is one of the sub-sectors of service companies which is currently booming and growing rapidly. In operational activities, cash disbursement activities are an important component in an entity. Thus, it is necessary to apply internal controls to protect company assets from fraud. This study aims to analyze the effectiveness of internal control implementation in accordance with the 2013 COSO Internal Control framework on cash disbursement activities at PT Suvarna Bhumi Indonesia. The data used in this research is primary data taken by observing, interviewing, and documenting. This research was conducted at the financial division of PT Suvarna Bhumi Indonesia which is located at Jl. Drs. Moh. Hatta No. 181, Pendem, Junrejo, Batu City. Based on the research results, the level of effectiveness of internal control implementation as indicated by the implementation of the basic components of COSO 2013, namely control environment, risk assessment, control activities, information and communication, and monitoring activities can be said to be very effective. However, there are several basic components of COSO 2013 that have not been fully implemented in accordance with existing theory, such as workload reviews that have not been implemented, management is not involved in the decision-making process, and internal communication has not been effective.
University Ranking and Information Disclosure: The Case of Indonesia Pujiningsih, Sri; Utami, Helianti
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 1 (2022): March 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i1.23583

Abstract

This study aims to explore the information disclosure level of universities in Indonesia andits relationship with university ranking. Data were collected from universities reportspublished in their website from 2018 to 2020 (53 Observations). Using content analysis andregression tests, this study found a low level of information disclosure in universities inIndonesia. The disclosure of sustainability aspect is the lowliest level (9%) compared to theother information disclosures. The intellectual capital disclosure is not explicitly stated inthe universities reports. The results of the regression test confirmed that the universitiesranking have a positive effect on the universities disclosure level. The study supports theapplicability of the signal theory in the context of higher education institutions.
Lecturers' and Students' Perspectives on the Importance of Sustainability Accounting in the Accounting Learning Curriculum Suminar, Lintang; Utami, Helianti; Restuningdiah, Nurika
Journal of Educational Analytics Vol. 3 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jeda.v3i1.7073

Abstract

The purpose of this article is to explore the perspectives of lecturers and students as actors in learning sustainability accounting and Sustainability Reporting (SR) courses and whether these courses can prepare them for employment opportunities in the sustainability field. Using a qualitative research method with a phenomenological approach, it was found that in learning sustainability accounting and SR, the most important thing is how students have the awareness to be sensitive to social, economic, and environmental issues. In its implementation, it is appropriate to be applied as an elective course, although it does not rule out the possibility of this course being made a compulsory course and curriculum redesign, and with the implementation of this course at least students have an initial understanding of the concept of sustainability accounting and principles regarding the preparation of SR, although they cannot fill job opportunities in the field of sustainability.
Analysis of the Influence of Key Audit Matters on Audit Report Lag with Audit Committee Characteristics as a Moderating Variable Kamila Safitri Dewi; Helianti Utami
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p19

Abstract

This study aims to show the effect of disclosing Key Audit Matters on Audit Report Lag and the moderating role of audit committee characteristics in 651 non-financial companies on the IDX (2022-2023) using Moderated Regression Analysis. The results show that KAM has a significant negative effect on ARL, indicating that KAM disclosure accelerates audit completion. However, the frequency of committee meetings and member busyness do not moderate this relationship. The size of the audit committee actually strengthens the negative effect of KAM-ARL, although contrary to the hypothesis. These findings strengthen the empirical evidence that KAM improves audit efficiency, while the effectiveness of the audit committee is more determined by the number of members than the frequency of meetings or individual workload. The study provides practical implications for the preparation of timely financial reports through optimization of KAM disclosure and audit committee structure.
Co-Authors Althof, Zahwa Aqila Arifiani, Fitria Retno Ayu Ambang Lestari Bambang Sugeng Cahyani, Yasintha Dwi Daniel Happy Putra Diana Tien Irafahmi Dodik Juliardi Dushyirehamwe, Anne Marie Endang Sri Andayani Firdausiyah, Zakiyah Fitri Iga Septyas Fransiska Islam, Ajeng Aina Nur Izdiharningrum Ghina Sary Izzalqurny, Tomy Rizky Kamila Safitri Dewi Makaryanawati Nanda Prastiwi, Bellia Novitasari Novitasari Nurika Restuningdiah Rahma, Shelyra Leovita Dwi Sarpinah, Dewi Sary, Izdiharningrum Ghina Sri Pujiningsih Suminar, Lintang Sunaryo Sunaryo Suryani, Ani Wilujeng Triadi Agung Sudarto Yussanto, Alvyola Permata