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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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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.
Analyzing the recency effects on long series audit information and its mitigation methods with group discussions Rambing, Yolanda Christina; Utami, Intiyas; Kristianti, Ika
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1204

Abstract

This study aims to examine the recency effect that occurs due to the effect of sequences on long series audit information and test the effectiveness of group discussion to improve the decision quality. The recency effect is a tendency to give more weight to the latest information compared to other information received. Therefore, it is necessary to provide a method for mitigating the recency effect by using group discussion. This study used a 2x2x2 experimental design for a subject with 81 participants from accounting students. The results show that the individual decision quality that experienced the recency effect due to positive-negative and negative-positive sequential information after group discussion became better than before group discussion. The individual decision quality that experienced the recency effect due to positive-negative simultaneous information could not be mitigated by group discussion. Group discussion is an effective method for overcoming the recency effect on sequential information rather than on simultaneous information. Therefore, group discussion can be used as a strategy to reduce recency effects and improve the quality of audience decisions.
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
Strategies for optimizing the use of local electronic catalogs in the procurement process Pawe, Dominika Odelberta Gaudenzia; Utami, Intiyas; Man, Stanis
Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i1.8729

Abstract

The government uses the e-purchasing method through local electronic catalogs (KEL) to support their operational expenditure by focusing on domestic products provided by MSEs and cooperation. This research aims to describe the use of KEL in the procurement process within the regional government of NTT. A descriptive qualitative method was used in this research, with observation, documentation, and interview as the data collection methods. This study found that the regional government apparatus, as the main user of the e-catalog platform, is not yet familiar with procurement planning. In contrast, they could benefit from understanding how to use the e-purchasing system. Further, the supporting factors for KEL are support from procurement parties, the availability of competitive prices and qualities of products, and a well-regulated policy. In comparison, the obstructing factors are lack of knowledge and consistency of the government apparatus on the policy about using KEL, limited alternatives of competitive prices and qualities of available products, and lack of accountability in an e-purchasing mechanism. Therefore, an optimization strategy of well-integrated socialization and formation on using KEL is needed, along with a scheduled evaluation and monitoring by internal auditors and an increasing range of available products on current providers.
Rantai Nilai Pariwisata Sumba Timur dan Sumba Barat Daya Hary Jocom; Daniel Daud Kameo; Intiyas Utami; Viktor Bungtilu Laiskodat
Jurnal Kajian dan Terapan Pariwisata Vol 1 No 2 (2021): May Issue
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT AKADEMI PARIWISATA DENPASAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53356/diparojs.v1i2.23

Abstract

Currently the tourism sector is one of the development priorities in East Nusa Tenggara. In this regard, this article aims to discuss the dynamics of the tourism value chain in East Sumba and Southwest Sumba. This study used a descriptive qualitative method to describe the dynamics of the tourism value chain in the two districts on the island of Sumba. Data collection techniques through observation, transets, and in-depth interviews. The results of this study indicate that East Sumba and Southwest Sumba have diverse tourism potentials and unexplored natural resources. This potential and wealth has high selling value if it is managed professionally and sustainably by involving local communities. The problems of amenities, accommodation and tourism awareness of the local community are still the main obstacles. However, the value chain that supports the tourism industry has been built even though it is not yet fully functional. Thus, it is necessary to have a strategy and planning for future tourism development involving all stakeholders.
Pengaruh Profitabilitas, Kebijakan Dividen, dan Likuiditas Terhadap Nilai Perusahaan dengan Dimoderasi Kepemilikan Manajemen Hidayattulloh, Wakhyu; Utami, Intiyas; Lestari, Etty Puji
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 5 No. 2 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v5i2.3195

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, kebijakan dividen, dan likuiditas terhadap nilai perusahaan, serta peran kepemilikan manajemen sebagai variabel moderasi yang dapat memperkuat atau memperlemah hubungan antar variabel tersebut. Studi ini difokuskan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2020 hingga 2024, dengan mempertimbangkan dinamika ekonomi yang terjadi pada masa pasca-pandemi. Profitabilitas diukur dengan Return on Assets (ROA), kebijakan dividen menggunakan Dividend Payout Ratio (DPR), dan likuiditas melalui Current Ratio (CR), sedangkan nilai perusahaan diproksikan dengan Price to Book Value (PBV). Penelitian ini menggunakan pendekatan kuantitatif dan analisis regresi berganda, dilanjutkan dengan uji interaksi menggunakan Moderated Regression Analysis (MRA) untuk melihat pengaruh kepemilikan manajemen sebagai variabel moderasi. Hasil dari penelitian ini diharapkan memberikan kontribusi dalam pengambilan keputusan keuangan perusahaan dan menjadi bahan pertimbangan bagi investor dalam menilai faktor-faktor yang memengaruhi nilai perusahaan. Selain itu, temuan dalam penelitian ini juga dapat memperkaya literatur ilmiah di bidang manajemen keuangan, terutama dalam konteks tata kelola perusahaan dan strategi peningkatan nilai perusahaan di sektor manufaktur.
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 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 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 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 Wimar Angga Pradana Yefta Andi Kus Noegroho Yohanes Yakobus Werang Kean Yulius Galendra Tulis