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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
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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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.429 KB) | DOI: 10.24246/jms.v1i22020p278-295

Abstract

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

Abstract

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.
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

Abstract

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.
Identification of the integrity index in local governments in Java Intiyas Utami; Gideon Felix Gunawan; Gracella Theotama; Aprina Nugrahesthy Sulistya Hapsari; Natasia Alinsari
Journal of Contemporary Accounting Volume 5 Issue 1, 2023
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol5.iss1.art1

Abstract

Decentralization system of government in Indonesia creates local governments that have their own authority. However, this may raise the risk of corruption. The high level of corruption in Indonesia obstructs goal 16 of the Sustainable Development Goals (SDGs). The disclosure of integrity through the local government websites can create public disclosure information, so the public can assess the performance of each government and mitigate corruption levels. This study aims to explore the integrity disclosure index and identify the problems in disclosing integrity through the websites. This study uses Institutional Theory with coercive isomorphism. Data was collected based on content analysis on 113 websites of local governments in Java. The result shows that the average disclosure on the websites of the local governments in Java is 64.83%. With this good disclosure of integrity, local governments in Java can support the law on public information disclosure.
Integrity Disclosure in Banking Companies in Indonesia Christina Seva Pranata; Intiyas Utami; Natasia Alinsari
Asia Pacific Fraud Journal Vol. 8 No. 2: 2nd Edition (July-December 2023)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v8i2.287

Abstract

Fraudulent practices such as corruption can lead losses and are one of the obstacles to achieving company goals. This has a lot to do with a lack of integrity. Integrity is a concept related to a commitment to comply with the ethics, values, and norms in society. The purpose of this study is to identifythe integrity disclosure in banking companies in Indonesia. The research method is content analysis based on information from the bank’s official website. The measurement uses the Integrity Framework Disclosure Index (IFDi) which includes 13 indicators with 47 disclosure items. Integrity disclosure measurement is conducted on 107 online websites of Indonesian banking companies that are registered in the Financial Services Authority (OJK). The results of this study indicate that integrity disclosure in banking companies in Indonesia is high with an average score of 37 out of 47 disclosure items, or 79.44%. The state-owned bank group has the highest integrity disclosure with an average score of 44.25 out of 47 disclosure items.
Disclosing the Potential for Fraud in the Flow of Funds at “Dana” Cooperative Aprina Nugrahesthy Sulistya Hapsari; Intiyas Utami; Yohanes Yakobus Werang Kean; Gracella Theotama
Asia Pacific Fraud Journal Vol. 8 No. 1: Volume 8, No. 1st Edition (January-June 2023)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v8i1.304

Abstract

Apart from being a pillar of national economic development, cooperatives also play a role in improving the welfare of their members. The whole process of managing cooperatives must be based on the principles of good organizational governance. However, the good role of cooperatives in supporting the national economy has not been realized properly. Cases of fraud still often occur in the process of managing cooperative funds which have an impact on the sustainability of cooperatives and stakeholders. In every case of fraud there must be motives behind it. This study aims to identify the potential for fraud and its motives at “Dana” Cooperative in X Village, Y Regency, East Nusa Tenggara Province. This research uses a qualitative approach with a case study method. The data used in this study are primary data, obtained through Focus Group Discussions (FGD) and interviews, and secondary data from supporting documents. The results of this study indicate that there is a potential for fraud in managing funds at “Dana” Cooperative in the form of asset misappropriation. The funds managed by the cooperative are funds obtained from funding program for the independent villages launched by the provincial government. Fraud motives include pressure, opportunity, and rationalization.
The Role of Supply Chain Management in Tourism Industry of the Community in Kelimutu National Park Bungtilu Laiskodat, Viktor; Kameo, Daniel; Utami, Intiyas; Therik, Wilson
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v9i5.5534

Abstract

Evaluation of different elements of tourism in different purposes has become a necessity, as a result of evaluation of these elements leads to optimal allocation of resources to development programs, rural tourism is one of the main forces in improving and economic growth of villages. In such circumstances, evaluating the rural tourism supply chain is considered as one of the most important strategies for the development of a village. Tourism Supply Chain Evaluation deals with how a tourism product is produced, when and how it reaches tourists, and what the feedback is. This paper is investigated the effectiveness of supply chain management in truism for the Waturaka village, which has succeeded in increasing the village's original income with tourism. The process of developing the supply chain system for village's potential to generate authentic village income experiences dynamics and challenges. This research aims to identify the challenges facing the village of Waturaka and explain the success factors of rural tourism development. The research method is a qualitative design by conducting in-depth interviews with village officials, the community, tourism awareness groups and traditional leaders in Village. The results showed that an increase in village original income could occur because of the truism supply chain process that initiated the development of rural tourism. The success of the tourist village is also due to traditional leaders.
RISET AKUNTANSI MANAGEMEN: TELAAH TIGA PERSPEKTIF Ertambang Nahartyo; Intiyas Utami
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 2 No. 1 (2015): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v2i1.97

Abstract

The purpose of this paper is to discuss the development of management accounting research from three perspectives: reserach topics, theoretical foundations, and research methods. We base our discussion on previous literature reviews in the US, Australia, China, Finland, and other countries. We propose research opportunities in the field of management accounting in Indonesia. We argue that certain topics such as budgeting, performance evaluation, and management accounting techniques implementation are still interesting topics to study further in Indonesia context. As many studies have supported theoretical and practical development, we conjecture that management accounting research in Indonesia should be conducted to answer the question of ‘what does happen’ instead of ‘what should happen’. In line with the conjecture, we contend that research is to focus on practicality aspects and the endeavor to find new frontiers in management accounting practice.
EXPLORATION OF TAX COMPLIANCE DETERMINATION ON MICRO, SMALL AND MEDIUM ENTERPRISE Agus Supriyono; Intiyas Utami; Ali Muktiyanto
Jurnal Akuntansi Vol. 11 No. 1 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.1.33-52

Abstract

The background of this research is the contribution of tax revenue from the Small Micro and Medium Enterprises (MSMEs) sector which is still less than the national tax revenue although the amount of tax revenue from the UMKM sector continues to grow. This condition occurs after the government issued special tax rates for MSMEs through Government Regulation Number 46 of 2013 and most recently amended through Government Regulation Number 23 of 2018. The sources of this research are the MSMEs taxpayers in Tegal City, Tegal Regency, and Brebes Regency which consist of industry players, store building owners, food stall owners, transportation service actors, workshop owners, gold shop owners, and fishing tool shop owners. This research was made using a qualitative research design with a qualitative descriptive approach. The conclusion obtained from this research is that MSMEs tax compliance is influenced by the determinants of the modernization of the taxation system (e-System), the financial condition of taxpayers, financial records, service from tax officers, the level of tax awareness, transparency of information on the use of tax results, the level of understanding of taxpayers. Taxes, tax systems, tax sanctions, and annual tax return forms. The theoretical benefit of this research is that it can be used as a reference in the development of further research, increasing knowledge about the theory related to tax compliance and the factors that affect the level of compliance of MSMEs in carrying out their tax obligations. The practical benefit of this research is that it can provide input for the Government to design regulations that can be understood by all levels of society and supported by simple and applicable instruments. As well as being able to contribute to MSMEs so that they can participate in national development through fulfilling honest and open tax obligations
The Gap Between Supply and Demand in Forensic Accounting Rahmajati, Astrid Putri; Utami, Intiyas
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 3 (2022): October 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i3.1863

Abstract

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
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