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All Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan J-MAS (Jurnal Manajemen dan Sains) Jurnal MEBIS (Manajemen dan Bisnis) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Educational Review, Law And Social Sciences (IJERLAS) Behavioral Accounting Journal Al-Buhuts (e-journal) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economics and Management Research International Journal of Management Research and Economics International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting International Journal Business, Management and Innovation Review International Journal of Economics and Management Research
Sri Trisnaningsih
Unknown Affiliation
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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Implemantation Of Audit Procedures For Cash And Cash Equivalent Accounts Of T Foundation By KAP Djoko Soerjadi Kartika Retnaningrum; Sri Trisnaningsih
International Journal of Economics and Management Sciences Vol. 2 No. 1 (2025): 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.v2i1.155

Abstract

Cash is a crucial asset in a company and is often a prime target for fraud. Therefore, it is necessary to conduct a rigorous financial examination of cash equivalents to ensure that an entity's cash balance has been recorded correctly. T Foundation is a non-profit educational foundation that relies on cash in financing its operational activities. This study was conducted to analyze the implementation of cash account audit procedures at the T Foundation carried out by KAP Djoko Soerjadi in accordance with general cash equivalent audit procedures. The research method used is descriptive qualitative. The results showed that what was done by KAP Djoko Soerjadi at the T Foundation on cash equivalents had complied with the established audit procedures. However, in the implementation process, auditors face several obstacles, such as the slow response from clients in providing data information needs and complementary documents, which results in hampering the audit process so that the work takes longer than expected.
Accounting Decision Making: Psychological and Sociological Perspectives Grana Koeswardani; Sri Trisnaningsih
International Journal of Economics and Management Sciences Vol. 2 No. 1 (2025): 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.v2i1.282

Abstract

This exploratory study is the influence of individual psychology on the development of acculturation through the integration of psychological and social perspectives. The purpose of this study is to provide a better understanding how psychological and social factors influence statements made in the accounting context. Using a multidisciplinary approach, this study identifies and analyzes cognitive biases, social norms, and group dynamics that influence the process of developing acceptance attitudes. The findings of the study indicate that psychological biases such as overconfidence, self-isolation, and herd behavior have a significant impact on attitudes held by individuals and groups. In addition, psychological factors such as social support and organizational culture take an important part in fostering trust. In the hope of providing more detailed information on how psychological and social elements interact in the accounting context.
Analysis of Professional Ethics Violations At Anderson and Public Accounting Firm Indonesia Syamsiyatur Robi’ah; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): 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.v1i4.278

Abstract

Based on the official announcement from the Financial Services Authority (OJK) as the regulatory body, the Public Accounting Firm Anderson and Partners was issued an administrative sanction in the form of a one-year suspension of their registration from the date the letter was issued. The ethical violations committed by Public Accountant Anderson Subri from Anderson and Partners highlight the importance of applying professional ethics in the audit process of financial statements. This case also demonstrates the critical need for compliance with OJK regulations for registered Public Accountants and Public Accounting Firms. One of the key violations involved non-compliance with regulations regarding the conformity of transactions with applicable laws, which could lead to potential errors in the presentation of financial information. Ethics serve as a moral guide that ensures external auditors perform their duties in accordance with professional standards. This case underscores that adherence to professional codes of ethics is a crucial aspect for public accountants
The Role of Responsibility Accounting in Cost Control in Some Sectors: Literature Review Lina Rosyidah; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): 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.v2i1.287

Abstract

This study seeks to examine the role of responsibility accounting in cost control, with a focus on cost centers. Responsibility accounting helps organizations control costs by assigning cost responsibility to each cost center manager. Through this system, costs incurred can be monitored, controlled and reported accurately. This study uses a literature review method from various empirical studies that examine The implementation of responsibility accounting in the responsibility accounting process is underway public and private sectors. The results of this study indicate that the implementation of responsibility accounting is effective in cost centers is able to increase operational efficiency and minimize budget deviations. However, challenges in separating controlled and uncontrolled costs as well as limited organizational structures in some companies are still obstacles to the effectiveness of cost control. This study highlights the importance of cost segregation and active management participation in budgeting to improve cost center performance.
The Role of Accounting in Performance Evaluation to Optimize Organizational Performance Siti Alya Noviani; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): 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.v2i1.290

Abstract

This study aims to determine the role of accounting in performance evaluation to optimize organizational performance. This study uses a literature review method by collecting and analyzing various sources from the Google Scholar database related to the role of accounting in evaluating and optimizing organizational performance. The results of the Literature Study show that the implementation of proper accounting and systematic performance evaluation make a significant contribution to the success of the company's operations. An effective AIS not only improves accuracy in financial management but also improves employee performance by providing relevant information for strategic decision making enabling companies to develop effective programs and address internal problems.
Analysis Of Professional Ethics Violations At Anderson and Public Accounting Firm Indonesia Syamsiyatur Robi’ah; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): 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.v2i1.291

Abstract

Based on the official announcement from the Financial Services Authority (OJK) as the regulatory body, the Public Accounting Firm Anderson and Partners was issued an administrative sanction in the form of a one-year suspension of their registration from the date the letter was issued. The ethical violations committed by Public Accountant Anderson Subri from Anderson and Partners highlight the importance of applying professional ethics in the audit process of financial statements. This case also demonstrates the critical need for compliance with OJK regulations for registered Public Accountants and Public Accounting Firms. One of the key violations involved non-compliance with regulations regarding the conformity of transactions with applicable laws, which could lead to potential errors in the presentation of financial information. Ethics serve as a moral guide that ensures external auditors perform their duties in accordance with professional standards. This case underscores that adherence to professional codes of ethics is a crucial aspect for public accountants.
Literature Study: The Role Of Management Accounting System and Decentralization On Managerial Performance Larasati Pingkan; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): 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.v2i1.292

Abstract

A high-quality management accounting system provides accurate, timely, and relevant information to support managers in decision-making, planning, and control. Research shows a positive relationship between the quality of management accounting systems and managerial performance. In addition, decentralization, by delegating authority to lower-level managers, allows for faster and more effective decision-making and increases managerial motivation. Effective implementation of these two factors can significantly improve managerial performance and the competitiveness of a company.
Effectiveness Of The Audit Function As An Internal Control Tool Siti Alya Noviani; Sri Trisnaningsih
International Journal of Economics and Management Research Vol. 3 No. 2 (2024): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i2.210

Abstract

This research aims to determine the effectiveness of the audit function as an internal control tool. Audit as an internal control tool is very important for the efficiency and productivity of company operations. Internal audit is a process in which internal auditors review and assess the internal control systems and procedures used by an organization. Internal audits can assist in carrying out fixed asset acquisition procedures, improve management performance, and help companies maintain internal control. The internal audit function also makes it possible to measure and assess how effective other internal control components are, assisting management in implementing effective internal control. The results of this research are a very important tool for management to ensure that company operations run well and efficiently.
Analysis Of Audit Procedures On Receivables at BHK Foundation By KAP Djoko Soerjadi Mochammad David Hardiansyah; Sri Trisnaningsih
International Journal Business, Management and Innovation Review Vol. 2 No. 1 (2025): International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v2i1.32

Abstract

Accounts receivable are one of the most liquid and crucial assets for businesses, impacting their long-term survival. Therefore, the examination and testing of these accounts receivable balances are mandatory for every public accounting firm. The objective of this research is to determine the accounts receivable audit procedures implemented by KAP Djoko Soerjadi and to evaluate these procedures. This research employs a qualitative approach with a descriptive analysis method, which involves collecting, classifying, organizing, presenting, and analyzing data obtained by the author from the BHK Foundation. The results of this research can be concluded that the accounts receivable audit process carried out by KAP Djoko Soerjadi is in accordance with applicable audit theories and standards, starting from accounts receivable audit planning, accounts receivable audit execution, reporting and concluding the results of the accounts receivable audit, and finally archiving. Despite the constraints related to data submission delays, KAP Djoko Soerjadi maintains communication and maintains good relationships while assisting the client.
Mechanism For Checking BKK and Survey Fee Transaction Notes At KJPP SISCO Aurelia Selvira Oliviani; Sri Trisnaningsih
International Journal Business, Management and Innovation Review Vol. 2 No. 1 (2025): International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v2i1.35

Abstract

Checking cash receipts provides important benefits for companies, such as ensuring expenditures comply with policy, increasing financial transparency, ensuring compliance with accounting standards, optimizing cost control, and preparing for external audits. Without these checks, the risk of fraud, misappropriation of funds, and non-compliance with regulations increases, and financial transparency decreases. At KJPP SISCO, checking Cash Out Proofs, Daily Cash Reports and transaction records prevents fraud and maintains the integrity of financial data. This process includes document verification, report matching, and transaction compliance evaluation. These regular checks ensure that all expenses are recorded correctly and transparently, and prepare the company well for external audits.
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