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Sri Trisnaningsih

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Author-ID : 2746347

Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Analysis Of The Internal Control System Of Pettty Cash Fund Demand At PT Bank Syariah Indonesia KCP Surabaya Ampel Mas Mansyur Cholifatul Rochmah; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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

Cash is an asset that has an important component in company operations. Petty cash has a high level of vulnerability to theft and misuse. Controlling petty cash management is one of the things that can help a company achieve success. An internal control system for cash that is carried out optimally can have a positive impact on the continuity of company operations. On the other hand, if the implementation of internal control over petty cash is less than optimal, it can increase the possibility of fraud and asset theft. In this research, researchers used descriptive qualitative methods. Having a good internal control system in a company can help the company to manage company finances efficiently regarding petty cash expenditures. The results of the research reveal that the internal control of petty cash at PT Bank Syariah Indonesia has been running well and in accordance with the procedures set by the board of directors

Fairness Analysis Of Long-Term Debt Balance On Financial Statements Of Foundation A By KAP DS Irma Novita Sari; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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The accuracy of debt balances is crucial because it can affect the credibility and financial health of the company. Therefore, an audit of debt is very necessary because if there is a misstatement of this item, it will affect the fairness of the presentation of the financial statements as a whole. This study aims to analyze the fairness of the long-term debt account balance in the financial statements of foundation A as of December 31, 2022. This research is a qualitative study that uses a descriptive analysis approach method where the author collects, compiles, and analyzes data obtained from Foundation A. The results showed that the debt balance of Foundation A was presented fairly in the financial statements. This conclusion is supported by evidence obtained through audit procedures performed, including examination of long-term debt details, confirmation of debt balances to creditors, and analysis of the presentation and disclosure of long-term debt in the financial statements. This study can be useful in providing insight into the importance of proper presentation and disclosure of long-term debt and help improve the quality and transparency of financial reporting.

Analysis Of Audit Procedures On Fixed Assets At PT. Idt By Kap Djoko Soerjadi Rheza Ernowo Wicaksono; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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Fixed asset audit is an important procedure in ensuring the accuracy and reliability of information about fixed assets that have been reported in the financial statements. The value of fixed assets decreases in accordance with its useful life or what is called depreciation. Depreciation will affect the book value of fixed assets presented in the statement of financial position and also become a deduction component of profit before tax in the income statement. Therefore, an audit of fixed assets is important to be carried out by a public accounting firm that is conducting an audit. This study aims to determine the audit procedures on fixed assets carried out by KAP Djoko Soerjadi in auditing one of its clients, namely PT IDT which is engaged in ship rental and agency services. The research method used is a qualitative research method with a descriptive analysis approach, through collecting, classifying, compiling, and presenting and analyzing data obtained from PT IDT. Audit procedures that have been carried out by KAP Djoko Soerjadi are in accordance with applicable audit theories and standards.

Analysis of the Impact of Digitalization of Payments on the Preparation of Financial Reports in MSMEs in Lakarsantri District Nanda Putri Widianti; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : 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.v1i3.153

The rise of digital-based financial service platforms that help MSMEs as a sales transaction tool has many benefits for MSMEs, one of which is making it easier to prepare financial reports based on EMKM SAK because the digital payment system is able to store sales recaps accurately. The use of financial service platforms is also used by several MSME players in Lakarsanti District, Surabaya. For this reason, the author's aim is to analyze whether the use of digitalization of the payment system affects the preparation of financial reports in MSMEs in Lakarsantri District. Qualitative research with descriptive analysis methods. Also, semi-structural interviews were conducted with MSME business actors in Lakarsantri District. The results of this research are that many MSMEs in Lakarsantri District already use digital payment systems, but there are still many MSMEs that do not prepare financial reports. There are MSMEs that carry out simple financial records manually, only recording income and expenditure information, which is far from following EMKM SAK. And several MSMEs that have used digital payment systems and carried out simple financial records have felt helped by accurate transfers and transaction recaps.

Business Ethics Violations in Accounting Practices: a Case Study of Financial Statement Manipulation at PT Garuda Indonesia Adinda Priski Dhea Asiyanti; Sri Trisnaningsih
International Journal of Management Research and Economics Vol. 3 No. 1 (2025): February : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i1.2527

This study examines the breach of business ethics in accounting practices in the case of PT Garuda Indonesia, where the company manipulated its financial statements for the 2018 fiscal year. The manipulation involved recognizing unrealized revenue, which contravened generally accepted accounting principles and financial reporting standards applied by the Financial Accounting Standards (SAK) in Indonesia. This research explores the impact of these manipulative actions on the company’s integrity, stakeholder trust, and market reputation. Additionally, the study discusses the business ethics principles violated in this case, such as integrity, transparency, and professional responsibility, while proposing recommendations to improve accounting practices and ethical oversight in corporate financial reporting. The findings of this research are expected to provide insights for other companies in implementing high ethical standards and preventing similar violations in the future.

Implementation of Good Corporate Governance on Indonesia's State-Owned Enterprises : BUMN Karya WIKA Fitri Nur Rilah; Sri Trisnaningsih
International Journal of Management Research and Economics Vol. 3 No. 1 (2025): February : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i1.2528

The study aims to understand the implementation of Corporate Governance (CG) in one of the State-Owned Enterprises (SOEs) listed on the IDX named WIKA. In 2023, it was reported that there was financial statement manipulation, raising public doubts about the poor CG implementation in the SOE. This study used the Publish or Perish application to select and summarize the literature. The literature reviewed includes annual reports posted on IDX, scientific articles, and relevant books. The result of this study is that WIKA has implemented Good Corporate Governance (GCG) with the TARIF principles and regulations under the legal framework in Indonesia. The principle of transparency is applied with the openness of annual report information at IDX by Financial Services Authority regulations (POJK). Accountability, containing clarity of the functions of business entity organs, refers to the law of limited liability companies (LLCs). Responsibility is applied through mapping implementation approaches and issues considered by various stakeholders. Independence focuses on the core value of AKHLAK for BUMN HR and the use of independent auditors to conduct financial statement audits. Still, from 2020 to 2023, WIKA consecutively used the same public accountant's services. Fairness, prioritizing human rights equality for every worker, shareholder, and stakeholder.

Violation of Accountant Professional Ethics in the Case of PT. Indofarma Tbk Devi Savira S; Sri Trisnaningsih
International Journal of Management Research and Economics Vol. 3 No. 1 (2025): February : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i1.2551

The code of professional ethics is an important rule for a profession that aims to improve quality and maintain the dignity of the profession. Where an accountant must uphold ethical principles so as to build trust for users of accounting services. The many business competitions that occur today, give rise to violations of professional ethics. This violation is a very serious problem for the ethical standards of the accounting profession, one of which was found in violations at PT Indofarma Tbk which engineered its financial statements. By creating receivables, payables, and down payments for the purchase of fictitious medical devices, so that it seemed as if the company's target had been achieved. This case study review will later end with recommendations that are in line with the company's expectation.

Analysis of the Application of Business Ethics Theory in the Case of Bribery Acceptance By the Audit Board of Indonesia (BPK RI) in 2023 Wahyuni Susilowati; Sri Trisnaningsih
International Journal of Management Research and Economics Vol. 3 No. 1 (2025): February : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i1.2552

This case research aims to explore the theory of business ethics and analyze its implementation by examining a case of business ethics violations involving the Supreme Audit Agency (BPK RI), which accepted bribes during audit activities at the Public Works and Spatial Planning Service (PUTR) in South Sulawesi. Based on the case analysis, it was found that three auditors committed violations, including manipulating the budget items under review, inflating the budget (markups), discrepancies between the work outcomes and the contracts, and accepting bribes totaling IDR 2.8 billion. The actions of the auditors align with egoism theory, but they also violate several business ethics theories, including utilitarianism, Kantian ethics and deontological ethics, and virtue ethics. As a consequence of these actions, the BPK auditors faced sanctions, including imprisonment and fines.

Violation of the Code of Ethics of the Accountant Profession at PT Tiga Pilar of Prosperity Food Tbk Kirani Salsabila; Sri Trisnaningsih
International Journal of Management Research and Economics Vol. 3 No. 1 (2025): February : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i1.2557

This study aims to study the accounting profession and its role and analyze the code of ethics of public accountants by taking one of the cases of violation of the code of ethics of public accountants who conducted an audit at PT Tiga Pilar Sejahtera Food Tbk. Based on the results of the analysis of the case, KAP Ernt and Young found that there was an overstatement of receivables and income and the flow of funds was not disclosed to affiliated parties. As a result of this violation, the two former directors, Joko Mogoginto and Budhi Istanto, who were suspected of being involved in this case, were sentenced to 4 years in prison and each fined Rp 2 billion. This ethical violation has serious negative consequences for the integrity of financial statements and public trust.

Eradicing Corruption Requires Ethics, Religion And Love As Basic Capital For Accountant Grana Koeswardani; Sri Trisnaningsih
International Journal of Economics and Management Sciences Vol. 1 No. 3 (2024): August : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i3.78

Corruption has become a serious problem that threatens national stability and progress. Transparency in identifying corruption is becoming increasingly important. This article explores the importance of ethics, religion and conscience as fundamental tools for citizens in efforts to fight corruption. With ethics, religion, and its implications for national and regional government. Ethics strengthens professional integrity, while religion provides moral guidance. Love for the profession, company, and community is also an important motivator for living a life of integrity. Through a combination of these factors, trust can become an effective agent of change in preventing corruption. Helping build a more just, transparent and integrity society by maintaining ethical, religious and loving values in business and accounting practices. Thus, strengthening these values in the accounting profession will have an important positive impact on the progress and prosperity of the nation and state.

Co-Authors Adinda Priski Dhea Asiyanti Adinda Puspita Sari Agustina, Rachma Alifiah Wulansari Mustofa Andriana Dwi Rahayu Anggita Utari, Shanaz Aulia Gandini Aurelia Selvira Oliviani Cholifatul Rochmah Danty Aulia Rachmawati Debora Rachelina Putri Anthony Desi Wulandari Devi Pertiwi Ananda Putri Devi Savira S Devina Setya Vanessa Dhanang Yan Minarhadi Eka Mayasari Ervinda Dwi Fajar Syaiful Akbar Farida Maria Dewi Fitri Dwi Jayanti Fitri Nur Rilah Grana Koeswardani Hendra Andriyana Herlinda Nia Audina Icha Dwi Sabrina Ilvia Azhari Salsabila Irma Novita Sari Islakhatul Fauziyah Kamelia, Nila Kartika Retnaningrum Kirani Salsabila Larasati Pingkan Larasati Pingkan C.H Lina Rosyidah Mochammad David Hardiansyah Mufidatur Rohmah MUSLIMIN Nanda Putri Widianti Natalia Dwi Wulandari Nurul Fitria R Muhammad Agung Nugraha R. Rifqi Izzhulhaq Raci Pitaloka Rahma Dwi Fitriana Rahmadani Sandrigus Shanon Ratna Dwi Budi Rahmawati Reza Syafhira Rheza Ernowo Wicaksono SAIFUL ANWAR Santi Prameswari Setyo Estiningrum Siti Alya Noviani Syamsiyatur Robi’ah Tony Agusta Trias Rachma Putri WAHYUNI SUSILOWATI

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