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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmu Lingkungan Kinerja Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Akuntansi Krida Wacana Jurnal Akuntansi Multiparadigma Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Wahana Akuntansi Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting International Journal of Supply Chain Management Kritis Research In Management and Accounting (RIMA) Jurnal Akuntansi dan Bisnis Eksis: Jurnal Riset Ekonomi dan Bisnis Jurnal Online Insan Akuntan Asia Pacific Fraud Journal Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Journal of Contemporary Accounting JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Bisnis The Indonesian Journal of Accounting Research Patria : Jurnal Pengabdian Kepada Masyarakat JKTP COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) International Journal of Accounting & Finance in Asia Pasific Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Research In Management and Accounting (RIMA)
Intiyas Utami
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities 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 Public Health Social Sciences Transportation Other

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Apakah bumdes sudah taat pada good governance? Nindya Krismonica Titania; Intiyas Utami
Jurnal Akuntansi Aktual VOLUME 8, NOMOR 1, FEBRUARI 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v8i12021p077

Abstract

AbstractThe aim of this study is to observe the practice of BUMDes’ governance in the perspective of good governance government. In theoretical framework, BUMDes should be managed by concept of good governance government. However, the core problem relates to whether the BUMDes has been properly managed with the concept of good governance government or not. This study used interpretive paradigm with case study method. The research data was collected from informant involved in the management and activities of BUMDes. The result of this study shows that a rural fund has been considered as an BUMDes’ initial capital. Additionally, this research also reveals that: people attendance in a rural meeting has been considered as a form of participation; rural website and whatapp group have reflected transparency; ineffective accounting practice has represented a poor financial accountability.AbstrakPenelitian ini bertujuan untuk memahami tatakeloa Badan Usaha Milik Desa (BUMDes). Secara teoritis BUMDes sehasusnya dikelola dengan konsep good governance government. Namun, fokus permasalahan terletak pada pengelolaan BUMdes yang sesuai atau tidak sesuai dengan konsep tersebut. Penelitian ini menggunakan paradigma intepretif dengan metode studi kasus. Data penelitian bersumber dari informan yang terlibat dan terkait dalam pengelolaan dan kegiatan BUMDes. Temuan penelitian ini antara lain dana desa sebagai modal awal BUMDes, kehadiran masyarakat dalam musyawarah desa dimaknai sebagai bentuk partisipasi, keberadaan website desa dan grup whatsapp sebagai bentuk ransparansi, dan belum berjalannya praktik akuntansi sebagai bentuk akuntabilitas keuangan. 
Village Fund Management Transparency: A Lesson Learned Yulius Galendra Tulis; Intiyas Utami; Aprina Nugrahesthy Sulistya Hapsari
Journal of Accounting and Strategic Finance Vol 1 No 2 (2018): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v1i02.19

Abstract

Village Funds is a program held by the government to improve the villagers’ standard of living. Village Funds existed since 2015. With a big amount of money, transparency of the fund’s management is needed. Jati Village is one of the villages that stated themselves as a village that have management transparency of Village Funds. This research is qualitative research that describes the “lesson learned” in the management of Village Funds. This research used primary data that was collected by in-depth interview. The interviewees in this research are the village’s officials and citizens. The result of this research showed that Jati Village’s management of Village Funds is transparent enough that they can be an example for other villages to learn about transparent management of Village Funds. The lessons that can be learned are their officials, who always provide information to anyone without any cover-ups except for information that can only be shared with a certain official like the inspectorates and BPKP, and the and management of village funds in accordance with government instructions contained in village fund management laws.
ESKALASI KOMITMEN DAN PROJEK BERISIKO: PERUBAHAN RASIONALITAS DALAM GRUP Viona Christalia Nugrahanti; Intiyas Utami; Ika Kristianti
Jurnal Akuntansi VOL. 18 NO. 1A JANUARI-JUNI 2018
Publisher : Jurnal Akuntansi

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

Abstract

This study aims to provide empirical evidence of how the decision taken by the manager if it is in the condition of escalation of commitment and faced with a risky project. The research was conducted at Satya Wacana Christian University with students majoring in Accounting, Faculty of Economics and Business. 77 participants were incorporated in the study who acted as production managers and taken 59 to become ready-to-process data. Manipulation is done in the form of high and low commitment escalation, and high-risk and low-risk projects. The experimental method was chosen to examine the causality relationship between escalation of commitment, risk project, and change of rationality by applying cost accounting concepts that have been studied during college. The results show that when participants are in a condition of low commitment escalation and face a low-risk project, it will make rational decisions. The same was also shown after the participants discussed in the group. The smallest change of rationality is generated after the participants have a discussion in the group. This study contributes to the accounting science of how cost accounting is applied to decision making and also contributes to the business world especially for decision makers. Decision makers can consider escalating commitments and risky projects that can alter their rationality.Keywords: escalation of commitment, risk project, rationality, group
Studi Eksperimental Tekanan Ketaatan dan Personal Cost: Dampaknya terhadap Whistleblowing Eka Widi Libriani; Intiyas Utami
Jurnal Akuntansi dan Bisnis Vol 15, No 2 (2015)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2381.155 KB) | DOI: 10.20961/jab.v15i2.181

Abstract

Whistleblowing is a disclosure of fraud that is done by member of an organization on an illegal practice which happen in an organization. The obedience pressure from wrongdoer to the whistleblower can affect the whistleblower in making decision to report the fraud actions. The presence of personal cost which can be either a sanction or an act of revenge also can be considered by the whistleblower in doing the whistleblowing. This research aims to examine the effect of the obedience pressure and personal cost to the intention of doing whistleblowing. This research was conducted in Satya Wacana Christian University's with undergraduate accounting students from the Business and Economy Faculty as the participants. This study used an experimental design 2x2 between subject which consist of 105 bachelor degree of accounting students whose role as a accounting staff, generated 56 data ready to be analyzed. The results show that: 1) in a low condition of obedience pressure, the intention to do whistleblowing is higher than in high condition of obedience pressure; 2) in a low condition of personal cost, the intention to do whistleblowing is higher than in high condition of personal cost; 3) group who received lower obedience pressure and lower personal cost have the intention of the highest to do whistleblowing.
Ambiguitas Informasi pada Pengambilan Keputusan Audit Siti Rahayu; Intiyas Utami
Jurnal Akuntansi dan Bisnis Vol 16, No 2 (2016)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (798.22 KB) | DOI: 10.20961/jab.v16i2.204

Abstract

The aim of this research is to examine the impact of ambiguity information in the decision making audit. This study used factorial experiment method 1 x 2 between subjets with 72 participants of the undergraduate Accounting students. The data was analyzed by using independent t-test and analysis of variance (ANOVA). In this study, information ambiguity were manipulated into three levels: insufficient/complex; sufficient/complex; sufficient/not complex. The result shows that ambiguity level had a negative effect on the accuracy of audit decision. The empirical evidence provided that insufficient/complex data cause infomation ambiguity and impact to the auditor’s inaccurate in decision-making.
Strategi pemitigasian bias pengukuran umum dalam evaluasi balanced scorecard dengan balikan eksplanatori Rina Silvia; Intiyas Utami; Usil Sis Sucahyo
Jurnal Akuntansi dan Auditing Indonesia Vol. 20 No. 2 (2016)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol20.iss2.art1

Abstract

This study aims to prove the existence of a common measure bias in the evaluation of Balanced Scorecard and test strategies explanatory feedback as mitigation common measure bias. Efforts mitigation impact of the proposed common measure bias in this study is to provide knowledge to the method of explanatory feedback. This research uses experimental design factorial 2x2x2 between-within subjects with 56 participants S1 Accounting students are already taking courses in management accounting. The first hypothesis testing in this research using the independent t-test, comparing the performance measurement group before getting explanatory feedback. The second hypothesis testing using a paired t-test to see performance measurement division before and after getting explanatory feedback. Results of laboratory experiments show that there is a common measure bias in the manager before receiving explanatory feedback. Explanatory feedback method is supported as a strategy mitigation common measure bias in the evaluation of BSC.
The effect of escalation of commitment and project risk in resources allocation decision Astrid Febriana Loru Ngara Ledewara; Intiyas Utami
Jurnal Akuntansi dan Auditing Indonesia Vol 23, No 1 (2019)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol23.iss1.art6

Abstract

This research aims to examine the causal relationship between escalation of commitment and project risk with decision making in resource allocation (production cost). In this research the allocation of resources is in determining the cost of direct labor and material costs. To trigger cognitive dissonance, the determination of higher labor costs will increase the bonus of individuals working as production managers. When kos production has been set in a certain number, labor costs are high, while factory overhead costs is fixed, cause material costs to be low. The lower the material cost, the lower the product quality. Escalation of commitment is a condition when individuals already know the potential risks in the future, but still take risks for their decisions. This study proposes that the production cost allocation decision in conditions of high commitment escalation will tend to choose decisions that benefit themselves compared to when the escalation of commitment is low (choosing a labor cost allocation is higher than the material cost). This research also predicts that individuals in the face of high-risk projects will tend to allocate resources that benefit themselves. In addition, the interaction of the existence of a low level of escalation of commitment and a low risk project level will reduce the allocation of production costs to direct labor costs. This research uses a laboratory experiment design with 102 accounting students at a private university in Central Java who act as production managers with paper and pencil test. This experiment uses a 2x2 between subject. The results of the research show that there is a causal relationship between the escalation of commitment and the allocation of human resources and there is a causal relationship between the escalation of commitment and project risk. This finding also shows that there is an interaction between escalation of commitment, project risk and resource allocation decisions.
Trust in leadership and incentives: Experimental study of whistleblowing intention Ema Yulianing Tyas; Intiyas Utami
Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 1 (2020)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol24.iss1.art5

Abstract

Whistleblowing is a disclosure act made by members of organization related to illegal practices of the organization. Trust in leadership and incentive is related to whistleblowing intention and has become a consideration for a whistleblower in conducting his/her whistleblowing actions. When an employee knows the existence of fraud, he can report the fraud to the leaders of his company when he believes that the leaders of his company can eradicate that fraud. This study was accounting undergraduate students as subjects. This study was aimed to examine the potential of employees’ whistleblowing intentions in the existence of trust toward their leaders and in the existence of incentives. This study used an experimental design of 2x2 between subjects. The treatments were given in the form of trust in leadership (high and low level of leadership) and incentives (existence of incentives and no incentives). 
Revealing the potential of fraud in the financial management of village-owned enterprise Aprina Nugrahesthy Sulistya Hapsari; Intiyas Utami; Yohanes Yakobus Werang Kean
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 1 (2021)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol25.iss1.art10

Abstract

This research is a qualitative-descriptive study conducted to identify fraud that occurs in the financial management of BUMDes (Village-Owned Enterprises). BUMDes is a business entity established through village capital inclusion which aims to manage existing assets, services, and businesses for village income contribution. In connection with this capital management, villages are required to be fully responsible for managing their capital in a transparent and accountable manner. The object of this research is BUMDEs (Village-Owned Enterprise) X in Wologai Tengah Village of Ende, Flores, where data collection was obtained through in-depth interviews with sources and documentation of documents that can support the results of this research. The results show that BUMDes X in Wologai Tengah Village of Ende, Flores is still vulnerable to the potential risk of fraud. This is because some parties still feel that their interests are more important than that of others. However, BUMDes X still promotes a culture of deliberation that involves the community in making decisions.
EFEK HALO DAN KEPUTUSAN AUDIT: STUDI EKSPERIMENTAL PENGUJIAN BENTUK DAN CARA PENYAJIAN INFORMASI Nico Octavian; Intiyas Utami
KINERJA Vol. 20 No. 2 (2016): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v20i2.845

Abstract

AbstractAuditors have limited cognitive in managing information. The form of information presented visually and non-visually can trigger halo effect. This study aims to investigate the accuracy of an audit judgment when the information is served visually and non-visually and the information presentation affects halo effect. This experimental design 2 x 2 between subjects in which 64-bachelor degree students of Accounting Department that assigned as an internal auditor. The result shows that the group who gets the treatment of information presentation in visual forms and order of information positive-negative triggers the positive halo effect and impact to an audit judgment with low accuracy.Keywords: Halo Effect, Information Presentation, Audit Judgement
Co-Authors Abraham Kurniawan Adrianus Jori Agus Supriyono Aida Sari Situmeang Ali Muktiyanto anggi saputra Aprina Nugrahesthy Sulistya Hapsari Aprina Nugrahesty Sulistya Hapsari Aprina Nugrahesty Sulistyo Hapsari Ari Budi Kristanto Ari Wicaksono Arismaya, Anisa Aritha Chintya Dewi Astrid Febriana Loru Ngara Ledewara Astrid Putri Rahmajati Augustinus Ignatius Kristijanto Aulia Damar Sustika Ayuananda, Tri Ika Bungtilu Laiskodat, Viktor Choironi Ardiyansyah Christina Dwi Cahyaningrum, Christina Dwi Christina Seva Pranata Daniel D Kameo David Adechandra Ashedica Pesudo Eka Widi Libriani Ema Yulianing Tyas Ertambang Nahartyo Ertambang Nahartyo Etty Puji Lestari Freitas, Jorge Ribeiro Gideon Felix Gunawan Gracella Theotama Hari Sunarto Hary Jocom Hellenikapoulos, Maria Hidayattulloh, Wakhyu I Gede Cahyadi Putra Ika Kristianti Indrawati, Fenny Intan Chelsye Rossa Rumbino Intan Putri Estikasari Jonathan Wiyarta Setiawan Jony Oktavian Haryanto Kurniawan, Abraham Laksono Trisnantoro Laurentia Julinda Vike Krestiwanda M.A Therik, Wilson mansyur abdul hamid Marryella Violetha Patiran MARWATA, MARWATA Mika Puspitasari Muskita, Frandyo Izak Natasia Alinsari Nico Octavian Nike Kurniasari Nindya Krismonica Titania Novrilia Wulandari Patiran, Marryella Violetha Pawe, Dominika Odelberta Gaudenzia Pebri Harto Priska Tandi Gala Rahmajati, Astrid Putri Rambing, Yolanda Christina Rina Silvia Rizky Sandhi Setyaki Romaito Situmeang Rulyanti Susi Wardhani Salma Mutiara Salsabil SATRIYAS ILYAS Selvi Andriani Siti Rahayu Situmorang, Tumpal Pangihutan Stanis Man Sumiwi Bonussyeani, Nur Endah Supramono Sutarto Wijono Suzy Novianti Suzy Noviyanti Tan, Debora Agnez Pranata Teguh Wahyono Tri Ika Ayuananda Ulfa Ulfa Valensya Soukotta Vania Yunita Setianto Viktor Bungtilu Laiskodat Viona Christalia Nugrahanti Wimar Angga Pradana Yefta Andi Kus Noegroho Yohanes Yakobus Werang Kean Yulius Galendra Tulis