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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika Jurnal Riset Ekonomi & Bisnis Jurnal Strategi Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis MIX : Jurnal Ilmiah Manajemen Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business Gorontalo Accounting Journal Jambura Economic Education Journal JIA (Jurnal Ilmiah Akuntansi) JAE (Jurnal Akuntansi dan Ekonomi) Asia Pacific Fraud Journal Jurnal Proaksi JASF (Journal of Accounting and Strategic Finance) Journal of Economics, Business, and Government Challenges Proceeding of National Conference on Accounting & Finance Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Mandala Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Educational Research and Social Sciences (IJERSC) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Community Service Bima Journal : Business, Management and Accounting Journal Indonesian Journal of Innovation Studies International Journal of Multidisciplinary Research and Literature (IJOMRAL) Formosa Journal of Applied Sciences (FJAS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Economics and Business Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Eduvest - Journal of Universal Studies Indonesian Journal of Advanced Research (IJAR) Realible Accounting Journal Kupna Akuntansi: Kumpulan Artikel Akuntansi Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Jurnal Riset Ekonomi dan Akuntansi Economics, Business, Management, & Accounting Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi JAT (Journal of Accounting and Tax) Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi IIJSE Jurnal Inovasi Akuntansi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ilmiah Nusantara Jurnal Pengabdian Masyarakat SENSASI Prosiding Seminar Nasional Indonesia
Rida Perwita Sari
Accounting Department, Faculty Of Economics And Business, Univesitas Pembangunan Nasional, Surabaya, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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The Influence of Sakip Guidelines and Local Government Commitment on the Effectiveness of the Implementation of Sakip Mediated By Work Culture in Sidoarjo Regency Febriantoro, Yoga; Sari, Rida Perwita
Indonesian Journal of Advanced Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i7.10332

Abstract

This study aims to examine the influence of SAKIP guidelines and local government commitments on the effectiveness of SAKIP implementation, with work culture as a mediation variable in Sidoarjo Regency. In this study, a quantitative method was used by collecting data through questionnaires distributed to officials in the Sidoarjo Regency office, including the head of the office, the secretary of the office, the head of the planning and finance sub-division, and the staff of the planning and finance section. The results of the data analysis show that the SAKIP guidelines, local government commitment, and work culture have a significant positive effect on the effectiveness of the implementation of SAKIP. In addition, it was found that bydaya daya was able to mediate the relationship between the SAKIP guidelines and the commitment of local governments and the effectiveness of SAKIP implementation. The implications of this study emphasize the importance of local governments not only to strengthen their commitment to SAKIP, but also to develop a supportive work culture. Leadership training programs, performance incentives, and regular evaluations of the implementation of SAKIP are recommended to increase the effectiveness of SAKIP implementation.
KESIAPAN KOMPETENSI AUDITOR DALAM MENJAWAB TANTANGAN KUALITAS AUDIT DI ERA DIGITAL: PERAN MODERASI TEKNOLOGI CYBERSECURITY: AUDITOR COMPETENCY READINESS IN ADDRESSING AUDIT QUALITY CHALLENGES IN THE DIGITAL ERA: THE MODERATING ROLE OF CYBERSECURITY TECHNOLOGY Priardhina, Isna Diva Nur; Rida Perwita Sari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.301-315

Abstract

This study aims to analyze the effect of auditor competence on audit quality in the digital era with cybersecurity technology as a moderating variable. The study population is auditors working in Public Accounting Firms (KAP) throughout Surabaya. Sampling was carried out using probability sampling techniques with simple random sampling methods to ensure data representativeness. The data obtained were then analyzed quantitatively to test the relationship between auditor competence, cybersecurity technology, and audit quality simultaneously. This research uses the Structural Equation Modeling Partial Least Squares (SEM-PLS) analysis method. The results showed that auditor competence affects audit quality in the digital era. Cybersecurity technology moderates the effect of auditor competence on audit quality in the digital era.
The Influence of Love of Money, Machiavellianism, and Idealism on the Ethical Perceptions of Accounting Students Ulum, Fahmy; Sari, Rida Perwita
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 4 No 1 (2025): AGUSTUS
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v4i1.975

Abstract

This study focuses on how three psychological characters, Love of Money, Machiavellianism, and Idealism, influence how Accounting students at UPN ‘Veteran’ East Java view ethics. The respondents in this study were 87 students from the 2021-2022 cohort who had completed the Business and Professional Ethics course. Information was gathered by administering a survey with a measurement scale and then examined using the PLS-SEM method through the use of the SmartPLS software. The outcomes were rather intriguing: firstly, it was discovered that the love of money has a considerable impact on the ethical viewpoints of students (t-statistic = 3.946; p<0.001). Secondly, Machiavellian attributes were also determined to have a significant effect (t-statistic = 3.497; p = 0.001). However, the same could not be said for Idealism, as it did not demonstrate a notable impact (t-statistic = 0.170; p = 0.865). These discoveries could offer valuable insights for enhancing ethics-related teachings in accounting studies. Specifically, the teaching materials focusing on attitudes towards wealth and manipulative behaviours should be given more emphasis in shaping the ethical comprehension of aspiring accountants.
IMPLEMENTASI PROSEDUR AUDIT LAPANGAN PADA PENGELOLAAN PASAR TRADISIONAL Renaningtyas Ratnatama, Shalom Noveta; Rida Perwita Sari
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 3 No 1 (2025): Agustus 2025
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v3i1.125

Abstract

Penelitian ini memiliki tujuan untuk memberikan pemahaman terhadap prosedur audit lapangan pada pengelolaan pasar tradisional serta mengevaluasi kesesuaian pelaksanaannya dengan standar yang berlaku. Fokus utama dalam penelitian ini adalah menilai sejauh mana tahapan audit lapangan, yang mencakup perencanaan audit, pelaksanaan audit, dan pelaporan audit telah diterapkan secara sistematis oleh auditor. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi dan wawancara. Hasil penelitian menunjukkan bahwa auditor telah melaksanakan prosedur audit lapangan secara terstruktur dan sesuai dengan pedoman yang ditetapkan, serta mampu menyusun laporan audit yang tepat waktu dan akurat. Secara keseluruhan, penerapan prosedur audit lapangan pada pengelolaan pasar tradisional telah memenuhi standar yang berlaku.
DARI PROSEDUR KE PRAKTIK: AUDIT KAS DAN SETARA KAS Salsa Fitriandani; Sari, Rida Perwita
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 3 No 1 (2025): Agustus 2025
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v3i1.127

Abstract

Audit atas akun kas dan setara kas memiliki risiko bawaan yang tinggi sehingga memerlukan prosedur pemeriksaan yang cermat. Artikel ini bertujuan untuk menggambarkan pelaksanaan prosedur audit kas dan setara kas di sebuah Kantor Akuntan Publik (KAP). Studi ini dilaksanakan dengan menggunakan metode deskriptif kualitatif yang bersumber dari dua jenis data. Data primer diperoleh melalui pelaksanaan wawancara, observasi secara langsung di lokasi penelitian, serta dokumentasi selama proses audit berlangsung. Sementara itu, data sekunder dikumpulkan dari berbagai publikasi yang relevan, termasuk artikel, jurnal ilmiah, buku dan sumber informasi dari internet yang sesuai dengan topik yang dibahas. Hasilnya menunjukkan bahwa meskipun prosedur audit telah diatur secara sistematis dalam literatur, dalam praktiknya auditor perlu menyesuaikan langkah-langkah pemeriksaan dengan kondisi klien dan efektivitas pengumpulan bukti. Kata kunci : Audit Kas, Prosedur Audit, Kantor Akuntan Publik
ISU KONTEMPORER AUDIT PASCA PSAK 73: PERSPEKTIF AUDITOR Rizky Amanda; Rida Perwita Sari
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 3 No 1 (2025): Agustus 2025
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v3i1.128

Abstract

PSAK 73 mengatur perlakuan akuntansi atas transaksi sewa dengan mewajibkan pengakuan aset hak guna dan liabilitas sewa dalam laporan posisi keuangan penyewa, menggantikan model sebelumnya yang membedakan antara sewa operasi dan sewa pembiayaan. Artikel ini bertujuan untuk menganalisis pelaksanaan prosedur audit dalam mengevaluasi kepatuhan entitas terhadap PSAK 73 serta mengidentifikasi isu-isu kontemporer yang dihadapi auditor pasca implementasi standar tersebut. Metode yang digunakan adalah pendekatan kualitatif deskriptif melalui studi literatur dan analisis temuan audit. Hasil kajian menunjukkan bahwa banyak entitas belum sepenuhnya memahami aspek pengakuan, pengukuran, dan pengungkapan sesuai standar, yang berdampak pada meningkatnya risiko salah saji. Auditor merespons dengan prosedur tambahan dan rekomendasi perbaikan. Temuan ini menekankan pentingnya adaptasi auditor terhadap dinamika standar akuntansi terbaru.
MENGAPA KERTAS KERJA AUDIT TIDAK BOLEH DIABAIKAN? Anisa, Nurul; Rida Perwita Sari
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 3 No 1 (2025): Agustus 2025
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v3i1.131

Abstract

Kertas kerja audit merupakan elemen penting dalam proses pemeriksaan akuntansi yang mendokumentasikan seluruh prosedur, bukti, dan kesimpulan audit. Keberadaannya tidak hanya sebagai alat bantu auditor dalam melakukan evaluasi, tetapi juga sebagai bentuk pertanggungjawaban profesional dan bukti objektif atas pelaksanaan audit sesuai standar. Mengabaikan penyusunan dan pemeliharaan kertas kerja audit dapat menimbulkan risiko signifikan, baik secara hukum maupun reputasi bagi auditor maupun entitas yang diaudit. Artikel ini bertujuan untuk mengkaji pentingnya kertas kerja audit dari sisi fungsional, regulasi, serta peranannya dalam mendukung kualitas dan integritas hasil audit. Kajian ini juga menggarisbawahi konsekuensi yang mungkin timbul jika auditor lalai dalam menyusun kertas kerja secara memadai. Melalui pendekatan kualitatif deskriptif, artikel ini menegaskan bahwa kertas kerja audit tidak hanya berfungsi sebagai dokumentasi, tetapi juga sebagai landasan utama dalam proses pengambilan keputusan auditor dan pembuktian profesionalisme audit.
PENGENDALIAN INTERNAL PENDAPATAN PADA HOTEL MERCURE SURABAYA GRAND MIRAMA Putri, Firdianti Permata; Sari, Rida Perwita
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 10 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui tentang pengendalian internal pendapatan di Hotel Mercure Surabaya Grand Mirama, dengan fokus pada penggunaan sistem Visual Hotel Program (VHP) yang menggunakan masking dalam transaksi kartu kredit. Menggunakan metode kualitatif pendekatan deskriptif, studi ini mendalami proses pembukuan pembayaran kartu kredit, implementasi masking, serta peran pengendalian dan audit internal dalam memitigasi risiko fraud dan meningkatkan keamanan data. Hasil menunjukkan bahwa integrasi sistem VHP dengan teknik masking merupakan komponen kritis dalam manajemen keuangan hotel modern, melibatkan verifikasi ketat dan perlindungan data sensitif. Audit internal berperan crucial dalam mengevaluasi efektivitas kebijakan masking. Implementasi sistem ini terbukti meningkatkan keamanan informasi, efisiensi operasional, dan kepercayaan pelanggan, yang berdampak positif pada kinerja keuangan hotel secara keseluruhan.
The Influence of Accountability and Transparency on Public Trust in Villages Mediated by Internal Control Systems in Sidoarjo Ryandi, Ninesia Aliya; Sari, Rida Perwita
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2722

Abstract

This study aims to investigate the relationship between accountability, transparency, internal control systems, and community trust in villages in Sidoarjo Regency. The background of this research is based on the importance of the role of the Village Consultative Body (BPD) as a government institution at the village level in ensuring accountability, transparency, and the effectiveness of internal controls to enhance community trust. The research method used is quantitative by collecting data from BPD members and representatives of the village community through questionnaires. The results of data analysis show that accountability, transparency, and internal control systems have a significant positive effect on community trust. Furthermore, it was found that the internal control system can mediate the relationship between accountability and transparency with community trust. These findings provide a deeper understanding of the importance of implementing accountability, transparency, and internal control practices in building community trust in government institutions at the village level.
The Impact of Private Consumption, Private Investment, and Foreign Capital Inflows on Economic Growth: A Cash Flow Accounting Approach in Indonesia Arifin, Dinah Tasyanda Nugraha; Sari, Rida Perwita
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2835

Abstract

This study aims to analyze the influence of private consumption, private investment, and foreign direct investment on the economic growth of Indonesia using the cash flow accounting approach. A quantitative approach was employed, utilizing secondary data from various official sources. The analysis indicates that private consumption significantly affects economic growth, whereas private investment shows no significant influence. However, foreign direct investment has a proven significant positive impact on Indonesia's economic growth. These findings underscore the importance of private consumption and foreign investment in driving national economic growth, while highlighting the need for a better understanding of the factors influencing private investment to enhance its contribution to economic growth.
Co-Authors Acynthia Ayu Wilasittha Aditya Dwi Wardhana Agung Budi W Agus Tin Bella Soraya Agussalim, Agussalim Alfian Chandra Ayuswantana Alif Faruqi Febri Yanto Amanda Dyah Ayu Wulan Cahya Ananda Putri, Dhea Wahyu Anggie Widiasari Anggita Febrianti, Diani Anisa Ratna Sari Anisa, Nurul Aqna Khoiru Aqilla Arifin, Dinah Tasyanda Nugraha Arsanty Triya Arvianti, Vivi Septi Audika, Brian Ayunda Fransis Octavia Brahmantyo, Mohamad Fabrilian Budi Santoso Cinita Ayu Puspa Dewi Deva Dwi Ifanka Dewi Ayu Wulandari Dian Anita Nuswantara Dinah Tasyanda Nugraha Arifin Dinda Aulia Damayanti Dwi Suhartini Efa Rossana Ega Adelia Eko Riadi Elva Aulia Mellinia Endah Sulistyo Erna Sulistyowati Erna Sulistyowati Erna Sulistyowati Erna Sulistyowati Fahmy Ulum Faluthia Fitri PN Famia Septa Dinda Alfia Fanny Ananda Pratiwi Febriantoro, Yoga Gabrena Septi Aulia Grana Koeswardani Gusti Yunitasari Haqi, Cinta Anasilla Wulan Hero Priono, Hero Hervina Puspitosari, Hervina Hesti Novitasari Hurip Tjahjono Hurip Tjahjono Ika Nirmalasari Indartik Kholifahtul Indrawati Yuhertiana Indrawati Yuhertiana Intan Dwi Lestari Ireva Suryananingtyas Jihan Shafira Kannitha Alana Kekoto Manneh Khaulan Ma&#039;rufah Kholifahtul, Indartik Lidya Primta Surbakti M. Yogi Riyantama Isjoni Maharani Putri Rabbani Mahsun, Muhamad Manullang, Stephanie Melizcha Masruroh, Dewi Maura Nathasya Audina Hidayat Meirafiska Kurnia Raharja Mohamad Fabrilian Brahmantyo Mohamad Mahsun Mohammad Akbar Dwi Ferdianto Muhammad Aqiil Fahreza Yofiansyah Muhammad Ayub Qonaa Mukti Muhammad Kiki Januar Muhammad Nabiel Azra Muhammad Syahrul Ramadani Nadia Rachma Dwiyanti Nanda Wahyu Saputra Narisyah Evita Zharah Nelly Saadah Aprillia Ninesia Aliya Ryandi Noval Alief Rahman Aditya Novi Eka Nadias Nur Azizah Oktavia Dwiana Oluwatoyin Muse Johnson Popoola Oryza Tannar Oryza Tannar Oryza Tannar Pramesti, Sri Dilla Priardhina, Isna Diva Nur Putri Maulidyah Putri, Firdianti Permata Ramadhani Anhar Fahrezi Rani Chrisna Putri Ratnawati Ratnawati Renaningtyas Ratnatama, Shalom Noveta Resyifa Putri Pramesti Riadi, Eko Riesma Carunia Firdausy Rika Puspita Sari Rika Puspita Sari Rika Puspita Sari Rindu Reza Budiarti Rizdina Azmiyanti Rizky Amanda Ryandi, Ninesia Aliya Saiful Anwar Salsa Fitriandani Samas Adimisa Mishbah Habibie Saputra, Naufal Daris Sela Anisya Saharani Shalsya Dian Aprilyana Sheva Rajaby Eliya Trenggono Singgih Alfiyahya Siti Sundari Siti Sundari Sri Hastuti Suprapto, Siti Alisia Asri Suprianti, Lilik Tiara Fibrianti Ning Tyas Toelle, Aleisia Tamariezka Aurellia Turino Turino Turino Ulum, Fahmy Wicaksana, Raihan Wira Widiasari, Anggie Wildatul Muawanah Witang Pranestianegara Yuniati, Mochammad David Hardiansyah