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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) EKUITAS (Jurnal Ekonomi dan Keuangan) 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 Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) 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

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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.

RISET EKSPERIMENTAL PENGAUDITAN: EVOLUSI DAN TOPIK KONTEMPORER Utami, Intiyas; Nahartyo, Ertambang
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 1
Publisher : UI Scholars Hub

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

Behavioral research in accounting is paying more attention to auditing issue since auditing relies heavily on judgment and decision making process. This article describes the development of experimental auditing research and identifies the potentials for contemporary research by documenting the international article from the 1970s to 2000s. This article is organized into the following sections. After the introductory part, it discusses the nature of experimental auditing research (EAP), the evolution of international EAP, topics of contemporary EAP, and the development of EAP in Indonesia. Based on the analysis of international EAP articles, we suggest that future research focuses on risk-based auditing, modes of presentation of audit information, fraud risk assessment, analytical procedure, interaction between auditors and clients (negotiation and agreement) and interaction between auditors with their auditor counterparts (brainstorming).

DO OBEDIENCE PRESSURE AND TASK COMPLEXITY AFFECT AUDIT DECISION? Cahyaningrum, Christina Dwi; Utami, Intiyas
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 1
Publisher : UI Scholars Hub

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

Pressures from various parties may impact auditor’s decisions. Complex and interrelated tasks can also inhibit auditor to search for relevant information, to process it, and to determine audit decision. This study aims to investigate the accuracy of audit decision made by junior auditors when they face obedience pressure and task complexity. Using accounting bachelor students as surrogates of junior auditors, we conduct a 2x2x2 between-subject experimental design to test our hypotheses. We manipulate both obedience pressure and task complexity into high and low condition. The results show that participants who receive both low obedience pressure treatment and low task complexity treatment make more accurate audit decision. It is expected that our research could inform practitioners the importance of minimizing the side effect of obedience pressure and task complexity on inaccurate audit decision.

SISI PENGAWASAN PENGELOLAAN DANA DESA Aprina Nugrahesthy Sulistya Hapsari; Nike Kurniasari; Intiyas Utami
Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) PROSIDING SEMINAR NASIONAL DAN CALL FOR PAPERS 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA Salatiga

The purpose of this research are describe supervision used in managing village funds, identify the role from Badan Permusyawaratan Desa and, explain the monitoring system prevailing on the village funds. This study is conducted in Kaligentong Village and Gladagsari Village in Kabupaten Boyolali. Data collected by interview and its structure to the source of information. The result showed the implementation of supervision is conductucted directly and through the application system of village finance were very helpful in village funds oversees management of transparent and accountable. The supervision conducted by the village administration to carry out monitoring and exercising the functions of planning and monitoring by Badan Permusyawaratan Desa. Beside to supervise, Badan Permusyawaratan Desa can accommodate aspiration of village communities and can be a partner of the village administration. By an improvement of operation and the development of the system of monitoring will influence enhancing accountability and transparency.

The Gap Between Supply and Demand in Forensic Accounting Astrid Putri Rahmajati; Intiyas Utami
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 3 (2022): October Edition of International Journal of Accounting Finance in Asia Pasific
Publisher : AIBPM Publisher

In later a long time, there has been an increment within the request for scientific bookkeepers due to an increment in debasement cases that are progressively complex and high. However, with expanding request, there's a lopsidedness between supply and request. The supply that the analyst implies is measurable bookkeeping instruction that make legal bookkeepers. Hence, this study points to decide the contrasts within the competencies of scientific bookkeeping specialists that must be had by the education on measurable bookkeeping advertised. This ponders employments essential information within the shape of perceptions and interviews. The test of this inquiries about measured to 17 websites from a few colleges overseas and colleges in Indonesia and this study utilized three tests of asset people from two distinctive teach. This investigate could be an expressive subjective inquire about utilizing triangulation test of information sources. This consider found that there are contrasts of supposition between scientific bookkeeping professionals and academics with respect to the competencies that legal bookkeepers must have and with respect to the themes of courses and educational modules. The results have suggestions that the bookkeeping ponder program can contain course themes that are not as it were related to specialized viewpoints but too delicate abilities and difficult abilities that a legal bookkeeper ought to have. Keywords: Capability, gap, requirement, forensic accounting, offer, colleges

Derajat Otonomi Fiskal Daerah Kabupaten Bangka Barat Pebri Harto; Intiyas Utami; Rulyanti Susi Wardhani
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1165

This study aims to determine and analyze the Degree of Autonomy/Fiscal Independence in West Bangka Regency and analyze how big the correlation between GRDP and PAD is in West Bangka Regency. This study uses a quantitative approach with data analysis methods and hypothesis testing using panel data regression analysis. The data used in this research is the Regional Finance data of West Bangka Regency and the GRDP of West Bangka Regency in 2011 - 2020. The results of the study show that the value of the Degree of Fiscal Autonomy (DOF) of West Bangka Regency in the period 2011 to 2020 with the category " very less” but despite having a relatively small PAD, the GRDP of West Bangka Regency has always experienced growth, especially in the Manufacturing Sector, namely the tin processing industry. Based on the results of the analysis, the correlation value between GRDP and PAD is negative, meaning that the relationship between the two variables is not in the same direction, thus it can be interpreted that although PAD increases, GRDP has decreased. This is due to the fact that GRDP is dominated by the manufacturing sector which has no effect on local revenue. Because the processing sector is controlled by BUMN, namely PT. Timah Tbk.

Sifat Machiavelli, Tekanan Ketaatan dalam Keputusan Etis: Keputusan Individu dan Kelompok Aprina Nugrahesthy Sulistya Hapsari; Aida Sari Situmeang; Intiyas Utami
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 1 (2018): Maret 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This research aims to test causality of obedience pressure, the Machiavellian character, and the ethical decision. It employs laboratory experiment with 2x2 between within-subject experimental designs. The respondents are 170 students as the representative of junior accounting staff. The independent variable is the ethical decision, and the dependent variables are Machiavellian character and obedience pressure. The result of this research shows that obedience pressure has causal effect on ethical decision. The Machiavellian characteristic gives a negative effect on the decision of the subject under high obedience pressure. Decision made under high obedience pressure and in group decision-making result in a higher ethical decision compared to the decision made individually. Whereas, the subject under low obedience pressure whether as an individual or a group experiences low ethical dilemma which results in ethical decision making.

Co-Authors Abraham Kurniawan Adrianus Jori Agus Supriyono Aida Sari Situmeang Ali Muktiyanto Alifuddin, Andreas 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 Daniel Daud 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 Krestiwanda, Laurentia Julinda Vike Kurniawan, Abraham Laksono Trisnantoro 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 Pius Rengka Pranata, Tan, Debora Agnez 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 Situmeang, Aida Sari 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 Wilson M.A. Therik Wimar Angga Pradana Yefta Andi Kus Noegroho Yohanes Yakobus Werang Kean Yolanda Christina Rambing Yulius Galendra Tulis Yuyun, Yuyun

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