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All Journal Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi Jurnal Kolaboratif Sains Abimanyu: Journal of Community Engagement Gemilang: Jurnal Manajemen dan Akuntansi FINANCE : International Journal Of Management Finance Kajian Ekonomi dan Akuntansi Terapan Global Leadership Organizational Research in Management
Ambar Kusumaningsih
Universitas Negeri Surabaya
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AKSELERASI PERAN TEKNOLOGI DALAM AUDIT SAAT COVID-19 Made Dudy Satyawan; Ni Nyoman Alit Triani; Merlyana Dwinda Yanthi; Cantika Sari Siregar; Ambar Kusumaningsih; Halil Paino
Jurnal Akuntansi Multiparadigma Vol 12, No 1 (2021): Jurnal Akuntansi Multiparadigma (April 2021 - Agustus 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.1.11

Abstract

Abstrak - Akselerasi Peran Teknologi dalam Audit Saat Covid-19Tujuan Utama - Penelitian ini bertujuan mengulik respon adaptif auditor saat pandemi Covid-19 yang berdampak pada peran teknologi dalam membentuk perilaku kerja.Metode - Penelitian ini menggunakan metode kualitatif pendekatan studi kasus. Beberapa partner kantor akuntan publik dan auditor senior menjadi informan dalam penelitian ini.Temuan Utama – Penelitian ini menunjukkan bahwa auditor merespon pandemi Covid-19 sebagai peristiwa yang membutuhkan adaptasi. Pada masa pandemi Covid-19, solusi yang dipilih auditor antara lain penggunaan sentuhan teknologi dalam melakukan pengujian. Selain itu auditor juga menggunakan sumber daya teknologi pada tahap perencanaan dan pelaksanaan audit dengan prosedur alternatif.Implikasi Teori dan Kebijakan - Pemanfaatan teknologi meminimalkan keterbatasan audit saat pandemi. Implikasi lainnya berupa hikmah kesadaran bagi auditor akan transformasi era konvensional pelaksanaan kerja auditor akan tergantikan oleh metode dan teknik audit yang serba digital berteknologi tinggi.Kebaruan Penelitian - Fenomena pandemi covid-19 mengakselerasi adaptasi teknologi pada lingkungan kerja audit eksternal. Abstract - Accelerating the Role of Technology in Audit During Covid-19 PandemicMain Purpose - This study aims to examine the adaptive response of auditors during the Covid-19 pandemic.Method - This study uses a qualitative case study approach. Several partners of public accounting firms and senior auditors became the informants.Main Findings - This study shows that auditors respond to the Covid-19 pandemic as an event that requires adaptation. During the Covid-19 pandemic, auditors should include the use of a touch of technology in conducting testing. In addition, auditors also use technology resources at the planning and implementation stages of audits with alternative procedures.Theory and Practical Implications - The use of technology minimizes the limitations of auditing during a pandemic. In addition, the implementation of auditors' work will be replaced by high-tech digital audit methods and techniques.Novelty - The phenomenon of the covid-19 pandemic has accelerated the adaptation of technology to the external audit work environment.
Factors Affecting Whistleblowing Intention : A Study of Accounting Undergraduate Students Ambar Kusumaningsih
AKRUAL: JURNAL AKUNTANSI Vol 13 No 1 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n1.p109-118

Abstract

Whistleblowing has gained more attention worldwide. As many as 43% of fraudulent acts can be detected thanks to tips or whistleblowing. Graduates from the Accounting major are future auditors and accountants who are most likely to face illegal actions in their careers. This study aims to understand the factors that motivate undergraduate accounting students’ whistleblowing intention. This study explores how the factors of Consequence’s Magnitude (CM), Social Agreement (SA), Proximity (PX) and Fear of Retaliation (FR) can affect Whistleblowing Intention (WI). The results of this study indicate that the CM, SA, and PX factors have no significant effect on WI, while the FR factor has a significant effect on WI. This research is expected to positively contribute to assisting Lecturers of the Accounting Department in designing a curriculum to encourage undergraduate Accounting students to have stronger WI and be ready to be practised in the actual working environment. This research is also useful for future researcher who would like to explore the topic of whistleblowing intention.
Manajemen Keuangan Praktis Bagi Masyarakat yang Terdampak Covid 19 Merlyana Dwinda Yanthi; Ni Nyoman Alit Triani; Made Dudy Satyawan; Cantika Sari Siregar; Ambar Kusumaningsih
Abimanyu : Jornal of Community Engagement Vol 1 No 3 (2020): Special Issue Covid-19
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (756.737 KB) | DOI: 10.26740/abi.v1i3.11077

Abstract

Pandemi Covid-19 memberikan dampak secara langsung bagi pemenuhan kebutuhan di semua lapisan masyarakat. Pandemi juga memberikan imbas yang sangat besar dengan diberlakukannya pembatasan sosial berskala besar yang terjadi di daerah Surabaya. Pembatasan sosial ini  memberikan pengaruh sangat besar bagi masyarakat terutama bagi civitas akademika Fakultas Ekonomi yang berasal dari luar daerah. Pelaksanaan Pengabdian Kepada Masyarakat ini membantu untuk memberikan literasi bagi masyarakat mengenai bagaimana mereka mampu mengatur dan mengurangi pola hidup konsumtifnya melalui video animasi, sehingga mampu membantu mereka dalam mengatur pola konsumtifnya di tengah pandemi ini. Pengabdian kepada masyarakat ini juga memberikan bantuan sembako bagi masyarakat civitas FE Universitas Negeri Surabaya.Keywords: manajemen keuangan, video animasi, sembako
Exploring Students' Views on Forensic Accounting Courses within The Accounting Curriculum Fifi Dwi Rahmah Septianingrum; Ambar Kusumaningsih
Finance : International Journal of Management Finance Vol. 1 No. 4 (2024): June
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v1i4.46

Abstract

This study aims to understand and explore students' views regarding forensic accounting courses included in the accounting curriculum. This study uses a quantitative approach with a questionnaire as a data collection tool. In this study include the necessity, advantage, appropriate methods, and discussion topics regarding fraud. The research sample consisted of accounting students in Surabaya who had taken audit courses. The results showed that in the necessity variable, respondents felt that fraud cases had occurred more and more recently, and audit practices and forensic accountants were considered sufficiently responsive in detecting fraud. In addition, respondents also think that the demand for forensic accountant services will increase in the future. In the advantages variable, there are nine statements regarding the advantages of forensic accounting courses, all of which are responded positively by the average respondent. For the appropriate approach variable, respondents suggested that forensic accounting courses be made stand-alone courses in the curriculum. In addition, there were 13 choices of fraud discussion topics, all of which were responded positively to be integrated into forensic accounting courses. This research provides important insights into student perceptions of forensic accounting courses and can be used as a basis for more effective curriculum development.
Pengaruh Pengetahuan dan Pengalaman terhadap Minat Menjadi Auditor Internal dengan Dukungan Orang Tua sebagai Variabel Moderasi: (Studi Kasus Mahasiswa Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya) Carissa Diastri Nari Ratih; Ambar Kusumaningsih
Global Leadership Organizational Research in Management Vol. 3 No. 1 (2025): Global Leadership Organizational Research in Management
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/glory.v3i1.2326

Abstract

Internal audit is an assessment function that has been developed independently of an organization in assessing and testing activities that support services to business organizations. Internal audit carries out objective evaluations within the organization, overseeing the functions of accounting, finance, and various other areas as the basis for administrative services. This research aims to examine the influence of knowledge, experience and parental support on students' interest in becoming internal auditors. The variables used in this research are knowledge and experience as independent variables, parental support as a moderating variable and interest in becoming an internal auditor as the dependent variable. The data used in this research was collected using a questionnaire method distributed to accounting students class of 2020 who had completed internal audit courses and carried out practical field work. A total of 89 respondents were the result of the data from the number of samples that were successfully processed. Probability sampling method with purposive sampling technique used. The analysis techniques in this research are multiple linear regression analysis and moderated regression analysis (MRA). The results of this research show that knowledge and experience directly influence interest in becoming an internal auditor and parental support is able to moderate knowledge and experience in students' interest in becoming an internal auditor.
Pengaruh Good Corporate Governance terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Mediasi Dandy Christian Vieri; Witis Anggraito; Rohmawati Kusumaningtias; Ambar Kusumaningsih
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 2 (2025): Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i2.996

Abstract

This research conducts an analysis of the impact of Good Corporate Governance (GCG) implementation on industry value, with profitability serving as a connecting variable in manufacturing industries listed on the Indonesia Stock Exchange (IDX) throughout the period 2016 to 2020. GCG is assessed through several aspects, namely the size of the board of commissioners, the proportion of independent commissioners, management ownership, institutional ownership, and the existence and quality of the audit committee. Profitability is measured using Return on Assets (ROA) and Return on Equity (ROE), while industry value is evaluated using Tobin's Q and Price to Book Value (PBV). Illustrations were taken using a purposive sampling method, creating 10 manufacturing industries that met certain criteria. To test the direct and indirect effects of GCG on industry value through profitability, path analysis was used with the Baron and Kenny approach and the Sobel test.
Transparansi dan Akuntanbilitas: Strategi Dalam Mencegah Fraud di PT Multi Karya Liftindo: Transparency and Accountability: Strategy in Preventing Fraud at PT Multi Karya Liftindo Artika Ratna Sari Devi; Nur Kummala Prahasti; Kinanti Putri Rosalina Dewi; Rohmawati Kusumaningtias; Ambar Kusumaningsih
Jurnal Kolaboratif Sains Vol. 8 No. 5: Mei 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i5.7479

Abstract

Penelitian ini bertujuan untuk menganalisis peran transparansi dan akuntabilitas dalam pencegahan fraud di PT Multi Karya Liftindo, sebuah perusahaan jasa penyewaan alat berat. Menggunakan metode kualitatif dengan pendekatan studi kasus, data dikumpulkan melalui wawancara mendalam dengan manajemen dan staf, serta studi dokumentasi laporan keuangan dan kebijakan internal. Hasil penelitian menunjukkan bahwa meskipun perusahaan belum memiliki unit audit internal formal, praktik transparansi melalui pelaporan terbuka dan komunikasi internal yang intensif telah membantu meminimalkan potensi fraud. Namun, kelemahan ditemukan pada aspek akuntabilitas, terutama terkait prosedur formal pelaporan, kurangnya dokumentasi, dan lemahnya sistem penghargaan dan sanksi. Penelitian ini merekomendasikan pembangunan sistem pelaporan formal, pembentukan unit audit internal, pemanfaatan teknologi digital, serta pelatihan anti-fraud untuk memperkuat tata kelola perusahaan. Temuan ini diharapkan dapat menjadi acuan praktis bagi perusahaan jasa lain dalam membangun sistem pengendalian internal yang efektif guna mencegah risiko fraud.
Peran Dewan Komisaris Dalam Implementasi Prinsip-Prinsip Good Corporate Governance Untuk Memperkuat Sistem Pengendalian Internal: Studi Pada Pt Kereta API Indonesia: The Role of the Board of Commissioners in the Implementation of Good Corporate Governance Principles to Strengthen the Internal Control System: A Study of PT Kereta API Indonesia Parisya Muthi Pasa; Firdausi Arrayyan Saputra; Lola Putri Kalita; Rohmawati Kusumaningtias; Ambar Kusumaningsih
Jurnal Kolaboratif Sains Vol. 8 No. 6: Juni 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i6.7690

Abstract

Dalam beberapa tahun terakhir, penerapan prinsip Good Corporate Governance (GCG) dinilai krusial untuk memperkuat sistem pengendalian internal di perusahaan BUMN, seperti PT Kereta Api Indonesia. Penelitian ini bertujuan untuk menganalisis peran Dewan Komisaris dalam mengimplementasikan prinsip-prinsip GCG—termasuk komponen COSO—untuk meningkatkan efektivitas pengendalian internal. Dengan menggunakan pendekatan kualitatif deskriptif dan metode studi pustaka, data sekunder dikumpulkan dari jurnal ilmiah, prinsip GCG global, serta laporan korporasi yang relevan. Hasil analisis menunjukkan bahwa Dewan Komisaris secara aktif menetapkan lingkungan pengendalian yang berbasis etika, mengawasi penilaian risiko dan aktivitas pengendalian, memastikan kualitas informasi dan komunikasi, serta memantau efektivitas sistem pengendalian internal. Kesimpulannya, keterlibatan Dewan Komisaris yang berkualitas dan independen terbukti signifikan dalam memperkuat tata kelola dan keamanan operasional perusahaan.
Kegagalan Tata Kelola Korporat dan Dampaknya terhadap Kepercayaan Publik: Studi Literatur pada PT Asuransi Jiwasraya A’isyah Hani Agustin; Safania Anindya; Rohmawati Kusumaningtias; Ambar Kusumaningsih
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2266

Abstract

Failure of corporate governance in State-Owned Enterprises (SOEs) can have systemic impacts, including loss of public trust in state institutions. The case of PT Asuransi Jiwasraya is a clear example of how violations of Good Corporate Governance (GCG) principles can lead to major financial scandals. This research aims to analyze the causes of governance failure and its impact on public trust. The method used is a descriptive qualitative approach through a literature study of secondary sources such as scientific journals, official agency reports, and news from trusted media. The results showed that the failure was caused by weak internal and external supervision, unprudent investment management, and manipulation of financial statements. The scandal had a widespread impact on the decline of public trust in the financial industry and the credibility of the government. This research emphasizes the importance of comprehensive reform of SOE governance, strengthening the role of regulators, and improving public financial literacy as an effort to prevent similar cases in the future.
THE EFFECT OF AUDIT LAG AND AUDIT TENURE ON GOING-CONCERN AUDIT OPINIONS (Empirical Study of Basic Materials Companies Listed on the IDX in 2021-2023) Ardillah Putra; Ambar Kusumaningsih
Finance : International Journal of Management Finance Vol. 3 No. 2 (2025): December
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v3i2.121

Abstract

This study aims to analyze the effect of Audit Lag and Audit Tenure on Going-Concern Audit Opinions in Basic Materials companies listed on the Indonesia Stock Exchange (IDX) in the 2021-2023 period. The study sample of 73 companies was obtained through purposive sampling. The analysis method used was logistic regression with the help of SPSS 25. The results showed that Audit Lag had no significant effect on Going Concern Audit Opinions, while Audit Tenure had a significant effect. Simultaneously, both variables influenced Going Concern Audit Opinions, indicating that the sustainability of the audit opinion is influenced not only by the audit completion time but also by the length of the auditor's relationship with the client.
Co-Authors Ardillah Putra Artika Ratna Sari Devi A’isyah Hani Agustin Cantika Sari Siregar Carissa Diastri Nari Ratih Dandy Christian Vieri Fifi Dwi Rahmah Septianingrum Firdausi Arrayyan Saputra Halil Paino Kinanti Putri Rosalina Dewi Lola Putri Kalita Made Dudy Satyawan Merlyana Dwinda Yanthi Ni Nyoman Alit Triani Ni Nyoman Alit Triani Nur Kummala Prahasti Parisya Muthi Pasa ROHMAWATI KUSUMANINGTIAS Safania Anindya Witis Anggraito