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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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Belief Revision towards Long-Series Information Tri Ika Ayuananda; Intiyas Utami
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 2 (2017): August - November 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1124

Abstract

The purpose of the research is to assess the primacy effect of the sequence for the manner of presentation and information formation on the audit decisions in revising the belief when the information is presented differently. The primacy effect is the decision by the auditor when the information is provided in sequence and weighting the larger initial information towards the auditor belief. This research used a 2x2x2 experimental design with 116 participants of the Undergraduate accounting majors (S1). The results of the research showed that: 1) the primacy effect on decision-making occurred when information was presented sequential pattern;2) the decision making audit, the primacy effects occurred  in a visual form; 3) there is a primacy effect when the information is presented with a long series order.
Analyzing the recency effects on long series audit information and its mitigation methods with group discussions Yolanda Christina Rambing; Intiyas Utami; Ika Kristianti
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.
Visual learning methods: strategy for mitigating unethical decisions in accounting education Natasia Alinsari; Intiyas Utami; Marwata Marwata
The Indonesian Accounting Review Vol. 10 No. 1 (2020): January - June 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1905

Abstract

The purpose of this study is to examine the causality between obedience pressures and unethical decisions making and whether the causality can be mitigated by visual-based ethics learning methods. This study employs 2x2 between subjects factorial experiment methods with 114 participants from undergraduate students in accounting. The result of this study shows that there is a causal relationship between obedience pressures and unethical decisions making and that visual-based learning methods have encouraged subjects to make more ethical decisions. In addition, this study also finds that the most ethical decision outcomes are generated by the subjects who are under high obedience pressures and receive visual-based ethics learning methods.
Accountability in governance: will and can traditional village-owned enterprises achieve it? Aprina Nugrahesthy Sulistya Hapsari; Intiyas Utami; Yohanes Werang Kean
The Indonesian Accounting Review Vol. 10 No. 2 (2020): July - December 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.2165

Abstract

Village-Owned Enterprise (in Indonesia commonly referred to BUMDes) has a goal to develop the economy of the village community. Wologai Tengah Vil-lage in Ende Subdistrict, Flores Regency, East Nusa Tenggara Province, Indo-nesia is one of the traditional villages that have a tourist attraction, especially in terms of traditional houses and various rituals. One of the advantages of Wologai Tengah Village is the ability of its traditional leaders (Mosalaki) and village officials to mobilize village communities. This research aims to explore the understanding of village officials and traditional leaders in realizing the village accountability and the philosophical value of local wisdom of traditional village by supporting the accountability of BUMDes. The qualitative research method was selected in this study with informants consisting of traditional leaders, village officials, government representatives, and local village communities. Data were obtained through direct interviews and Focus Group Discussion attended by resource persons related to the BUMDes. In terms of village accountability, traditional leaders and village officials have a strong will in preparing financial reports and budget of BUMDes. The problem faced in realizing village accountability is the inadequate capacity of human resources to prepare financial reports and budgets of BUMDes.
Leadership in Realizing Financial Management Accountability for Village-Owned Enterprises Intiyas Utami; Aprina Nugrahesthy Sulistya Hapsari; Yohanes Yakobus Werang Kean
The Indonesian Accounting Review Vol. 12 No. 1 (2022): January - June 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i1.2793

Abstract

This study aims to explore the role of leadership in realizing the accountability of financial managment of ecotourism–based BUMDes Au Wula in Detusoko Barat Village, Ende Regency, East Nusa Tenggara Province. This research uses a qualita-tive method with the resource persons consisting of village officials, government representatives, indigenous community leaders, and local community representatives. The data were collected through interviews and focused discussions with various sources regarding the ideal leadership model in managing ecotourism-based Village-Owned Enterprises (Indonesia: Badan Usaha Milik Desa /BUMDes). The results indicate that the type of transformative leadership in BUMDes Au Wula has a role in realizing BUMDes financial management accountability such as a role model, inspirators, stimulator of creativity and inno-vation, and consultant for BUMDes managers. In addition to other supporting documents, BUMDes financial reports can be completed and accounted for properly. Another finding relates to the regeneration of the leadership of BUMDes Chairman when he was then elected as the Head of Detusoko Barat Village.
Village Fund Management Transparency: A Lesson Learned Yulius Galendra Tulis; Intiyas Utami; Aprina Nugrahesthy Sulistya Hapsari
JASF: Journal of Accounting and Strategic Finance Vol. 1 No. 2 (2018): JASF (Journal of Accounting and Strategic Finance) - November 2018
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v1i02.19

Abstract

Village Funds is a program held by the government to improve the villagers’ standard of living. Village Funds existed since 2015. With a big amount of money, transparency of the fund’s management is needed. Jati Village is one of the villages that stated themselves as a village that have management transparency of Village Funds. This research is a qualitative research that describes the “lesson learned” in the management of Village Funds. This research used primary data that was collected by in-depth interview. The interviewees in this research are village’s officials and citizens. The result of this research showed that Jati Village’s management of Village Funds is transparent enough that they can be an example for other village to learn about transparent management of Village Funds. The lessons that can be learned are their officials, who always provide information to anyone without any cover ups except for information that can only be shared with a certain official like the inspectorates and BPKP, and the and management of village funds in accordance with government instructions contained in village fund management laws.
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