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All Journal Jurnal Akuntansi Multiparadigma Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Jurnal Ilmiah Wahana Akuntansi Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Abdi: Media Pengabdian Kepada Masyarakat Jurnal Ilmiah ASET Jurnal Kolaboratif Sains Abimanyu: Journal of Community Engagement Jurnal Akuntansi dan Keuangan Gemilang: Jurnal Manajemen dan Akuntansi Indonesian Journal of Multidisciplinary on Social and Technology Dharma Ekonomi Jurnal Riset Ekonomi dan Akuntansi FINANCE : International Journal Of Management Finance Journal of Innovative and Creativity Kajian Ekonomi dan Akuntansi Terapan Global Leadership Organizational Research in Management Jurnal Ekonomi dan Bisnis Indonesian Journal of Innovation Multidisipliner Research
Ambar Kusumaningsih
Universitas Negeri Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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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.
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.
Peran Etika Bisnis dalam Menjembatani Kepentingan Konsumen dan Shareholder: Studi Kasus pada Proyek Meikarta Alisa Alisa; Nafla Erina Salim; Sania Fadhila Ramayani; Ambar Kusumaningsih
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.625

Abstract

Di dalam dunia bisnis modern konflik antar kepentingan shareholder dan konsumen menjadi tantangan etis dan signifikan, khususnya pada industri properti. Penelitian ini memiliki tujuan untuk menganalisis bagaimana peran etika bisnis dapat menjembatani kepentingan antara kedua pihak tersebut melalui studi kasus proyek Meikarta oleh Lippo Group. Dengan menggunakan metode pendekatan kualitatif dan mengambil studi kasus sebagai objek penelitian, serta pengumpulan data dari beberapa penelitian serta media pemberitaan. Hasil dari penelitian ini menunjukkan bahwa kegagalan pengembangan dalam menerapkan prinsip transparansi, keadilan, dan tanggung jawab telah menimbulkan ketidakpercayaan publik, konflik hukum, dan kerugian konsumen. Ketidak seimbangan antara 2 pihak diperkeruh oleh lemahnya perlindungan hukum terhadap konsumen dalam skema pre-poject selling. Penelitian ini menegaskan bahwa penerapan etika bisnis yang ideal, serta pengawasan yang efektif menjadi sangat penting agar terciptanya praktik bisnis yang adil dan berkelanjutan.
Implementasi Good Corporate Governance di PT Indofarma Tbk: Analisis Perspektif Prinsip - Prinsip GCG dan Teori Keagenan Karina Nova Putri Agata; Sinta Indri Fitriana; Raqika Salsabila Putri; Rohmawati Kusumaningtias; Ambar Kusumaningsih
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.675

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi Good Corporate Governance (GCG) di PT Indofarma terkait dengan kasus fraud yang terjadi dalam perusahaan. Penelitian ini dilatarbelakangi oleh temuan fraud yang teridentifikasi oleh Badan Pemeriksa Keuangan (BPK) dalam laporan pemeriksaan terhadap PT Indofarma, yang menunjukkan kerugian negara yang signifikan. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi literatur. Proses analisis data dilakukan dengan mengkaji penerapan prinsip - prinsip GCG di PT Indofarma dalam perspektif teori keagenan (Agency Theory). Teori Agensi melibatkan antara pemilik (principal) dengan manajer untuk menjalankan tugas demi kepentingan pemilik (principal). Dalam kasus ini hal yang terjadi karena kesalahan manajemen Indofarma yang melakukan manipulasi dengan aksi penggelembungan laba yang membuktikan kurangnya pengendalian pada Good Corporate Governance pada perusahaan.
Co-Authors Abidah Adelya Ahmad Baihaqi Ahmad Hanif Setiawan Alexa Joy Valerie Alima Putri Rahayu Alisa Alisa Aminah Imro’atus Sholiha Aprilia Saputri Ardillah Putra Ari Widayanti Arik Triarso Artika Ratna Sari Devi Asyifa Putry Fadhilla Athifa Aswa Ramadhani Aulia Putri Dewi Kartika Sari Azzahra Keisha Ramadhani A’isyah Hani Agustin Bintang Yoga Ramadhani Brisani Elmiga Kareri Cantika Sari Siregar Carissa Diastri Nari Ratih Carmelita Endera Christina Auqwinry Sarania Watat Dandy Christian Vieri Dias Permata Ukir Purbo Nata Eky Julia Sabrina Elda Furi Lestari Eny Sulistyowati Erlina Sari Erly Rahmawati Farichatur Rizkiyah Faza Atika Lestari Felicia Artamevia Felisha Berliana Putri Fifi Dwi Rahmah Septianingrum Firdausi Arrayyan Saputra Geoffrey Cliff Hartono Halil Paino Hanny Nailussyifa Zahara Ishma Nihayatul Mahmudah Isnaylah Cahyani Janet Trineke Manoy Karina Nova Putri Agata Kinanti Putri Rosalina Dewi Laili Dhurrotun Nafisa Laura Deswita Arfiandini Leny Yuanita Lola Putri Kalita Loucha Noveratissahaladifa Putri LUCKY RACHMAWATI M. Zainul Abidin Made Dudy Satyawan Maylinda Awalin Ma’rifatul Ummah Merlyana Dwinda Yanthi Mila Roifatul Jannah Muhammad Aqil Sirojuddin Muhammad Faris Ghozi Nabila Putri Andriawan Nabilah Khairina Zahro Nadia Alifya Zahra Nadine Mutiara Hartono Nafla Erina Salim Naila Putri Amanda Naurah Alifia Putri Wicaksono Nazwa Salsa Safira Mayani Ni Nyoman Alit Triani Ni Nyoman Alit Triani Noor Imamah Jayanti Taufiqs Nova Ajika Firmansyah Novita Riyanti Triastuti Nur Kummala Prahasti Parisya Muthi Pasa Puspita Novianti Ningrum Qurrotul Aini Rafael Dian Omega Rameyza Elya Ibnaty Raqika Salsabila Putri Revaline Aurellia Putri Revany Chaila Syam Rifki Aditya Wicaksono Rohmawati Kusumaningtias ROHMAWATI KUSUMANINGTIAS Rohmawati Kusumaningtias Safania Anindya Safina Naja Fauzi Sania Fadhila Ramayani Selliya Fuji Destari Shafira Sabitah Wanda Shella Nur Afifah Sinta Indri Fitriana Tabitha Davu Aurellia Nugroho Tiara Dwi Rizqianti Tiara Salsabila Vega Candra Dinata Wa Ode Anagata Talitha Ibrahim Wahyu Budi Sabtiawan Witis Anggraito Yemima Narwastu Krissanti Zahra Nazila Faiza Zamrotus Syukriya Anwar