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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

Author-ID : 287744

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

Published : 71 Documents Claim Missing Document

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Articles

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SUDIKAH AKUNTAN MENGUNGKAP AIB KECURANGAN? Intiyas Utami; Adrianus Jori; Aprina Nugrahesthy Sulistya Hapsari
Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Sudikah Akuntan Mengungkap Aib Kecurangan? Penelitian ini bertujuan untuk menguji hubungan kausalitas antara model pahala dan jalur pelaporan serta interaksi antara kedua faktor tersebut dengan niat mengungkapkan aib kecurangan. Metode penelitian yang digunakan adalah eksperimen antarsubjek faktorial 2x2. Penelitian ini menunjukkan bahwa akuntan sudi mengungkap aib kecurangan karena adanya jalur pelaporan tak berindentitas serta model pahala berupa perlindungan. Jaminan keamanan bagi pelapor menjadi faktor utama bagi mereka untuk berani menyampaikan informasi mengenai adanya kecurangan kepada pimpinan organisasi. Pada sisi lainnya, sistem pengungkapan aib perlu mempertimbangkan mekanisme yang memberi perlindungan bagi para pelapor. Abstract: Will the Accountant Whistle the Fraud? The research aims to examine the causality between the reward model, the reporting channel and the interaction between that factors to the whistleblowing intention of fraudulent. This research uses experiment between 2x2 factorial subject. This study shows that the accountant will reveal the cheating inclination due to the existence of non-indexing reporting path and the model of reward in the form of protection. Security guarantees for complainants are the key factor for them to dare to disclose information about fraud to the organization leader. On the other hand, disgrace disclosure systems need to consider mechanisms that provide protection to reporters.

Eksplorasi Mekanisme Pertanggungjawaban Badan Usaha Milik Desa Novrilia Wulandari; Intiyas Utami
JEMAP Vol 3, No 1: April 2020
Publisher : Universitas Katolik Soegijapranata, Semarang

Whistleblowing dalam Tekanan Ketaatan dan Kepercayaan pada Pimpinan Vania Yunita Setianto; Intiyas Utami; Suzy Novianti
Jurnal Ekonomi dan Bisnis Vol 19 No 3 (2016)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

The pressure exerted by managers to employees to perform actions that are not in accordance with company rules may cause tensions for employees. Tensions emerge because orders directly given by managers are in conflict with values or morals held by employees. When employees choose to report actions that are considered to deviate their espoused values and morals, they can report to senior managers. This research examines the employees’ tendencies to perform whistleblowing actions when faced with different levels of obedience pressure and trust to leaders. We administered the laboratory study at Satya Wacana Christian University and used 69 bachelor students majoring in accounting as our subjects, generating 60 usable data. We used 2x2 between subject experiment and manipulated the level of obedience pressure (high vs low) and trust to leaders (high vs low). Our results show that subjects experiencing high level of obedience pressure and having higher trust to leader are more likely to perform whistleblowing action.Abstrak Tekanan yang diberikan oleh manajer kepada karyawan untuk melakukan tindakan yang tidak sesuai dengan peraturan perusahaan, menyebabkan adanya ketegangan yang terjadi dalam diri karyawan. Ketegangan terjadi karena perintah yang diberikan secara langsung oleh manajer tidak sesuai dengan nilai atau moral yang dipegang. Ketika karyawan memilih untuk melaporkan tindakan yang tidak sesuai dengan nilai atau moral yang dianutnya, maka karyawan dapat melaporkan tindakan tersebut kepada manajemen senior. Penelitian ini bertujuan untuk meneliti potensi seorang karyawan untuk melakukan tindakan whistleblowing apabila berhadapan dengan kondisi tekanan ketaatan dan kepercayaan pada pimpinan. Penelitian ini dilakukan di Universitas Kristen Satya Wacana dengan subjek mahasiswa S1 akuntansi Fakultas Ekonomika dan Bisnis. Penelitian ini menguji potensi tindakan whistleblowing oleh karyawandalam keadaan tekanan ketaatan dan kepercayaan pada pimpinan. Penelitian ini menggunakan desain eksperimental 2x2 between subject dengan total 69 subjek mahasiswa yang berperan sebagai karyawan menghasilkan 60 data siap olah. Perlakuan diberikan dalam bentuk tekanan ketaatan (tinggi dan rendah) dan kepercayaan pada pimpinan (tinggi dan rendah). Hasil penelitian menunjukkan bahwa grup yang mendapatkan perlakuan tekanan ketaatan tinggi dan kepercayaan pada pimpinan yang tinggi pula maka memperbesar potensi seseorang untuk melakukan tindakan whistleblowing.

MAMPUKAH BADAN USAHA MILIK DESA MENERAPKAN KEADILAN PROSEDURAL? Marryella Violetha Patiran; Intiyas Utami
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 12 No 1 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Abstract- The objective of this research to explore the ability of Village-owned enterprise in realizing procedural justice. Village-Owned Enterprises should be able to provide justice for its members, but whether they are able to provide procedural justice to stakeholders, namely administrators and village communities. Research on Village-Owned Enterprises is mostly carried out in terms of governance in general, whereas specifically procedural justice has the potential to be investigated as part of governance implementation. This research was conducted with a qualitative method that traced the facts of procedural justice in the Karya Lestari Manunggal Village Company in Boyolali District. Data in the form of interviews with resource persons, namely the management of the Village Owned Enterprises and community representatives. The results of this study indicate that procedural justice cannot yet be fully realized in the Kalem Village-Owned Enterprises due to limited human resources. Conditions of procedural justice that can be realized in terms of the delivery of information in the Village Development Planning Consultation have been carried out. Procedural justice in village-owned enterprises still needs to be optimized by increasing the capacity of human resources. The Office of Community Empowerment in Boyolali District can provide more intensive training to improve human resources. Keywords: Village-Owned Enterprises, Procedural Justice

AKUNTABILITAS DAN TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH SERTA POTENSI WHISTLEBLOWING ATAS PENYALAHGUNAAN DANA Anggi Saputra; Intiyas Utami; Ika Kristianti
Jurnal Ilmiah Wahana Akuntansi Vol 13 No 1 (2018): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

The high level of corruption in the Indonesian government sector makes good governance difficult to achieve. Accountability and transparency is a must in the effort to realize good governance. The efforts to reduce the level of corruption in Indonesia is the awareness of civil servants to disclose the fraud in the workplace agencies. This research uses qualitative methods with the aim to describe the implementation of accountability and transparency of local government financial reporting as well as identify potential whistleblowing for misuse of funds. This research uses primary data in the form of in-depth interviews with informants and secondary data in the form of financial statements of Salatiga local government that has been audited by BPK. The resource persons in this research are civil servants domiciled in Salatiga City and work in SKPD Salatiga City in the finance department of each SKPD. The results of this research indicate that Salatiga City Government has been accountable and transparent in local government financial reporting as well as there is no potential whistleblowing for misuse of funds. The results of this research can be used as an evaluation material for government agencies to establish a good whistleblowing mechanism so that civil servants working in government agencies are more willing to disclose the fraud. Keywords: Accountability, Civil Servant, Good governance, Transparency, Whistleblowing.

Community Development through Supply Chain Strategy: Governance of Village Enterprise Yohanes Yakobus Werang Kean; Intiyas Utami; Aprina Nugrahesty Sulistyo Hapsari
International Journal of Supply Chain Management Vol 9, No 3 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.493 KB)

Abstract— Managing the supply chain has become a way of improving competitiveness by reducing uncertainty and improving service. This paper will seek to highlight the importance of managing the Supply Chain and logistics in Indonesia rural markets to delivers goods and services in a cost effective manner. The village enterprise has become the Indonesian government's program to develop the economy of villages through the supply chain. The management of village enterprise in traditional villages encounters two situations. On the one hand, the village enterprise is required to have good governance, while on the other hand it deals with the conditions of supply chain strategy. The mutual influence between supply chain and communities offers opportunities to integrate sustainability initiatives into the chain. So the objective of this research is to explore the understanding of stakeholders about the supply chain of enterprise at the village of Wologai. This research also explores the supply chain that supports the governance of village enterprises. Village of Wologai as a traditional village, it has high supply chain strategy, for example, there is a traditional leader i.e. “musalaki” who is a respected figure in the village community. Supply chain strategy that has the potential to hamper governance implementation, among others, is in terms of meeting the demands of indigenous peoples who want enterprise activities to prioritize culture ceremonies rather than discipline in preparing good governance.

FRAUD DAN WHISTLEBLOWING: TINJAUAN PENGELOLAAN DANA ORGANISASI KEMAHASISWAAN Salma Mutiara Salsabil; Intiyas Utami; Aprina Nugrahesthy Sulistya Hapsari
Jurnal Akuntansi Bisnis Vol 12, No 1 (2019): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

ABSTRACT: The phenomenon of fraud occurring in the management of educational funds became one of the ideas of the emergence of this study, in particular linked to university funds. The purpose of this research is to describe fraudulent actions that can occur in student organizations. This research is also conducted to see the potential of whistleblowing for fraud prevention and whistleblowing model that can be applied to student organizations. This is a research in the form of descriptive qualitative which exposure of real conditions that occur in the object of research. This research data is in the form of primary data obtained from interviews with members of Student Affairs Faculty of Economics and Business Faculty of “X” University and with field observation. Analytical techniques used through three concurrent activities, namely data reduction, data presentation and conclusion. The results of this study indicate the fraudulent actions that can occur in student organizations related to the misuse of assets and manipulation of reports made by student organizations. There is a potential whistleblowing in student organizations that can serve as a prevention of fraudulent acts and whistleblowing models that can be applied to student organizations is anonymous where the identity of whistleblowers is not disclosed. Keyword : fraudulent, fraud prevention, student organizations, whistleblowing potential, whistleblowing models ABSTRAK: Fenomena kecurangan yang terjadi dalam pengelolaan dana pendidikan menjadi salah satu ide munculnya penelitian ini, khususnya dikaitkan dengan dana universitas. Penelitian ini dilakukan dengan maksud untuk mendeskripsikan tindakan – tindakan kecurangan yang dapat terjadi dalam organisasi mahasiswa serta melihat potensi whistleblowing sebagai sarana pencegahan kecurangan, serta model whistleblowing yang dapat diterapkan pada organisasi mahasiswa. Penelitian ini merupakan penelitian dalam bentuk deskriptif kualitatif yang berupa pemaparan kondisi nyata yang terjadi di objek penelitian. Data penelitian berupa data primer yang diperoleh dari hasil wawancara dengan anggota Lembaga Kemahasiswaan Fakultas Ekonomika dan Bisnis Universitas X, ditambah dengan hasil observasi lapangan. Teknik analisis yang digunakan melalui tiga alur kegiatan yang dilakukan bersamaan, yaitu reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa terdapat tindakan-tindakan kecurangan dalam pengelolaan dana kemahasiswaan yang terjadi di organisasi mahasiswa. Kecurangan ini tergolong dalam penyalahgunaan aset dan manipulasi laporan keuangan yang dibuat oleh organisasi mahasiswa. Selain itu, terdapat potensi terjadinya whistleblowing di organisasi mahasiswa yang dapat dijadikan sebagai sarana pencegahan tindakan kecurangan, karena pada dasarnya kecurangan akan menyebabkan kerugian organisasi. Model whistleblowing yang dapat diterapkan pada organisasi mahasiswa adalah anonymous, model ini merupakan bentuk whistleblowing yang tidak mengungkapkan identitas dari pelapor atau whistleblower. Kata kunci: model whistleblowing, organisasi mahasiswa, potensi whistleblowing, pencegahan kecurangan, tindakan kecurangan

Self-Review As a Method to Mitigate Recency Effect in Long-Series Audit Information Aritha Chintya Dewi; Intiyas Utami; Aprina Nugrahesty Sulistya Hapsari
The Indonesian Journal of Accounting Research Vol 21, No 1 (2018): IJAR January 2018
Publisher : The Indonesian Journal of Accounting Research

Abstract: This study aims to analyze the causal relationship between the sequence of information and presentation format of long-series information and self-review method with audit decisions. Our independent variables are the sequence of information, the format of information presentation and self-review method. Meanwhile, our dependent variable is audit decisions. This research uses 75 bachelor students majoring in accounting from Satya Wacana Christian University. We run the paired-sample t-test to test our hypotheses. Our results show that; 1) there is an order effect in individuals' decision-making before they perform self-review if the long-series information is presented sequentially, 2) simultaneous presentation of information mitigates recency effect even before self-review, 3) decisions based on simultaneous information presentation are better than decisions based on sequential information presentation.Abstrak: Penelitian ini bertujuan untuk menganalisis informasi dan metode self-review dengan keputusan audit. Variabel independen kami adalah urutan informasi, format penyajian informasi dan metode self-review. Sementara itu, variabel dependen kami adalah keputusan audit. Penelitian ini menggunakan 75 mahasiswa sarjana jurusan akuntansi dari Universitas Kristen Satya Wacana. Kami menjalankan uji t-paired-sample untuk menguji hipotesis kami. Hasil kami menunjukkan bahwa; 1) ada efek order dalam pengambilan keputusan individu sebelum mereka melakukan self-review jika informasi seri panjang disajikan secara berurutan, 2) penyajian informasi secara simultan mengurangi efek rekonsiliasi bahkan sebelum self-review 3) keputusan berdasarkan presentasi informasi simultan lebih baik daripada keputusan berdasarkan presentasi informasi sekuensial.

Cultural Orientation and Reporting Channels: Experimental Study of Whistleblowing Intentions Romaito Situmeang; Intiyas Utami; I Gede Cahyadi Putra
The Indonesian Journal of Accounting Research Vol 23, No 2 (2020): IJAR May 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.493

Individualism refers to personal interests while collectivism refers to collective interests. Formal and informal reporting channels are accesses to report wrongdoings. This research aims to test the causality effect between cultural orientation and whistleblowing intention. The second objectives is to test the causality effect between reporting channel to whistleblowing intention. The third objectives is to examines the interaction effect between cultural orientation and reporting channel to whistleblowing intention. These research use 2x2 between subjects’ factorial design. The manipulation of this research is cultural orientation (individualism and collectivism) and reporting channels (formal and informal). The subjects in this research are accounting students of two private universities in Central Java and Bali. The variable measured is whistleblowing intention. The results of the main effects test show that the cultural orientation has an effect on the intention to complain about fraud. The testing of other main effects shows that the reporting channel has an effect on the whistleblowing intention. Testing the interaction effect shows that cultural orientation influences the intentions of whistleblowing intention depending on the reporting channels provided.

Organizational Justice and Whistleblowing: An Experimental Test Abraham Kurniawan; Intiyas Utami; David Ade Chandra Ashedica Pesudo
Jurnal Akuntansi dan Keuangan Vol. 20 No. 2 (2018): NOVEMBER 2018
Publisher : Institute of Research and Community Outreach - Petra Christian University

Whistleblowing has become an important issue at the organization recently because it enables individuals to disclose any regulation’s errors in the organization to their superior. Whistleblowing could be caused by several factors, one of which is organizational justice. The organizational justice consists of distributive justice and procedural justice. The objective of this research is to examine the causality of organizational justice to whistleblowing intention. This research was conducted with 2x2 between-subjects experimental design. The results show that when an individual is faced with fair distributive justice or fair procedural justice, they have the tendency to whistle the fraud. When an individual is faced with unfair procedural justice and fair distributive justice, they also tendto whistle the fraud.

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

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