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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

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Articles

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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

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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.

Desain dan Implementasi Audit Operasional pada bagian Perpustakaan SMA Laboratorium Kristen Satya Wacana Intan Chelsye Rossa Rumbino; Selvi Andriani; Intan Putri Estikasari; Ari Wicaksono; Rizky Sandhi Setyaki; Intiyas Utami; Suzy Noviyanti
Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Vol 1 No 2 (2020)
Publisher : Universitas Kristen Satya Wacana Salatiga

Kegiatan pengabdian masyarakat bidang audit internal dilakukan di Bagian Perpustakaan SMA Laboratorium Kristen Satya Wacana untuk menilai 3E (efisien, efektif, dan ekonomis) yang ada. Metode yang dilakukan dalam kegiatan audit internal ini diantaranya mengidentifikasi risiko, membuat program dan prosedur audit, wawancara, observasi, konfirmasi, pembagian kuisioner, serta memberikan rekomendasi atas temuan-temuan audit yang diperoleh. Hasil pengabdian masyarakat ini adalah berupa rekomendasi untuk pencegahan, perbaikan, dan pengingkatan kegiatan operasional perpustakaan secara berkesinambungan berdasarkan prinsip 3E.

Pendampingan Penetapan HPP Pemanfaatan Sampah KSM Kampung Asri Mika Puspitasari; Choironi Ardiyansyah; Wimar Angga Pradana; Intiyas Utami; Natasia Alinsari; Gracella Theotama
Patria : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 1: Maret 2023
Publisher : Universitas Katolik Soegijapranata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/patria.v5i1.5126

Sampah menjadi masalah yang dihadapi oleh seluruh lapisan masyarakat di Indonesia. Kelompok Swadaya Masyarakat (KSM) Kampung Asri merupakan salah satu jawaban atas permasalahan sampah untuk menciptakan ekonomi hijau melalui daur ulang sampah menjadi produk yang bernilai. Namun demikian, dalam proses tersebut terdapat beberapa hal yang menjadi fokus untuk dikembangkan. Salah satunya dalam menentukan Harga Pokok Penjualan. Tujuan dari pengabdian masyarakat ini adalah untuk membantu KSM Kampung Asri dalam menentukan Harga Pokok Penjualan dengan menggunakan metode Full Costing untuk produk yang dihasilkan seperti paving block, sabun, pupuk organik, dan kerajinan bunga. KSM Kampung Asri terletak di Desa Doplang, Kecamatan Teras, Kabupaten Boyolali. Pengabdian kepada masyarakat ini memberikan pembinaan mulai dari identifikasi biaya bahan baku, tenaga kerja dan overhead hingga penentuan Harga Pokok Penjualan melalui rangkaian kegiatan workshop “Aksi Berbagi, Berbagi Aksi untuk Ekonomi Hijau”. pelaksanaan perhitungan Harga Pokok Penjualan untuk setiap produk Pengabdian kepada masyarakat ini telah berjalan dengan baik dengan dukungan dari berbagai pihak yang terkait.

Obedience pressure and group pressure: An experimental study on whistleblowing Ulfa Ulfa; Intiyas Utami
Jurnal Ekonomi dan Bisnis Vol. 26 No. 1 (2023)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v26i1.3950

Obedience pressure is when individuals receive commands from their superiors to act unethically. Group pressure refers to individuals within a group that considers unethical actions acceptable. Meanwhile, whistleblowing refers to the reporting action of whistleblowers aware of fraud in their workplaces. This research aims to examine the causal association between obedience pressure and group pressure, and whistleblowing intentions. This research uses a 2x2 between-subject experimental study. Our subjects are students from an accounting department in Central Java. Our results demonstrate that individuals under low obedience pressure have higher whistleblowing intentions than those under high. Second, individuals under low group pressure have higher whistleblowing intentions than individuals under high group pressure. Third, there is an interaction between obedience pressure and group pressure on whistleblowing intentions. This research contributes to the whistleblowing literature and informs companies in developing an optimal whistleblowing system.

Three Lines Of Defense: A Form Of Reinforcement Of Village Owned Enterprise Intiyas Utami; Aprina Nugrahesthy Sulistya Hapsari; Yohanes Yakobus Werang Kean; Natasia Alinsari
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i3.22708

This study aims to explore the controls implemented in Village Owned Enterprises (BUMDes) financial management from the perspective of the three lines of defense at BUMDes "KITA" Wologai Tengah Village, Ende, East Nusa Tenggara. This study uses a qualitative descriptive method with sample collection techniques using primary data through FGDs and in-depth interviews with BUMDes management and village government, as well as secondary data through supporting documents. The research data obtained is processed by coding the results of the data collection stages, reduction, verification, and formulation of answers to research problems. The result shows that Three Lines of Defense model adopted by BUMDes “KITA” has not provide an optimal result in every line. This is because of this BUMDes is still new which has been running about three years so they are still focusing on the how to develop the BUMDes. So, they have not considered business continuity too much through risk mapping and control in financial management. This research has implications for the need for further consideration in using the concept of the three lines of defense for BUMDes, in addition to the need for the role of the central government in optimizing risk management to mitigation of 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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