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All Journal Dinamika Akuntansi Keuangan dan Perbankan Journal of Economic, Bussines and Accounting (COSTING) AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Proceeding of National Conference on Accounting & Finance Journal of Innovation and Community Engagement
Theresia Dwi Hastuti
Unika Soegijapranata
Arts Humanities Economics, Econometrics & Finance Engineering Social Sciences Other

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Persepsi Auditee Terhadap Peran Internal Audit Sebagai Divisi Baru Dalam Upaya Mewujudkan Good University Governance (Studi Kasus PtS XYZ Di Semarang) Lisa Dwi Herawati; Theresia Dwi Hastuti
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.4665

Abstract

This study aims to determine the auditee's perception of the role of internal audit at PTS XZY in Semarang as a new division. The results of this study can be used as evaluation material in increasing the role of internal audit in a university. This study uses a qualitative research method with a case study approach. The data collection methods used in this research are interviews, observation and documentation. The result of this study is that the auditee's perception of Internal Audit at PTS XYZ as a new division has a positive impact on financial governance in the Unit, Bureau, or faculty, although there are still activities that have not been implemented. This is supported by the statement of 75% of respondents who think that the role of internal audit at PTS XYZ is as consulting because it is able to provide recommendations to auditees on audit findings, although there are 25% of respondents who think that internal audit is currently unable to provide solutions and only tends to blame just. Keywords : Auditee's Perception, Internal Audit Role
Proteksi pencurian kas dan penyusutan persediaan di SPBU ABC Go, Leony Natasya Wijaya; Theresia Dwi Hastuti
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ncaf.vol5.art5

Abstract

Pendirian SPBU ABC yang tergolong baru menimbulkan permasalahan yang harus segera dibenahi. Penelitian ini akan berfokus pada pengelolaan kas serta persediaan yang dilakukan SPBU ABC. Tujuan penelitian ini mencegah terjadinya theft dalam pengelolaan kas serta meminimalisir losses persediaan. Metode pengumpulan data dilakukan dengan wawancara, dokumentasi, dan observasi. Sementara itu, teknik analisis data kualitatif digunakan dalam mengolah temuan yang diperoleh. Berdasarkan hasil penelitian, (1) pengelolaan kas yang telah dilakukan memiliki pengendalian yang cukup lemah sehingga banyak resiko bisa terjadi; (2) pengelolaan dan pengendalian persediaan yang telah dilakukan belum bisa mengendalikan losses yang terjadi pada masing-masing stok BBM. Hasil penelitian ini diharapkan bisa mengatasi masalah yang dialami SPBU ABC.
IMPLEMENTATION OF WHISTLEBLOWING SYSTEM: GOOD CORPORATE GOVERNANCE, FUNDAMENTAL FACTORS, COMPANY RISK AND INVESTOR REACTION Gita Claudia; Theresia Dwi Hastuti; Stefani Lily Indarto
AKUNTABILITAS Vol 17, No 1 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i1.19645

Abstract

One of the influencing factors for the implementation of this policy in Indonesia is the emergence of several cases of fraud that occurred in large companies in this country. The urgency of this research is (1). The implementation of the whistleblowing system in Indonesia is still a growing polemic, so many companies have not fully implemented this system. This research is a development of research conducted by Sulhani and Wardani (2017) with the addition of variables. The conclusion in this research is that the variables of the audit committee and internal audit have an effect on the implementation of the whistleblowing system. Meanwhile, the variables of board of commissioners, internal control system, managerial ownership, company risk, company size, and investor reactions have no effect on the implementation of the whistleblowing system. it can be seen that audit process has an influence on the implementation of the whistleblowing system.
Mentoring in the Processing of Rejected Goods at a Timber Company in Semarang using Service Learning Approach Stephana Dyah Ayu Ratnaningsih; Sih Mirmaning Damar Endah; Stefani Lily Indarto; Theresia Dwi Hastuti; Gita Claudia
Journal of Innovation and Community Engagement Vol. 4 No. 1 (2023)
Publisher : Fakultas Teknik Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/ice.v4i1.5591

Abstract

This community service program was carried out at a family company in Semarang. The company's line of business is in wood processing. Initial observations showed that the problem in the company was due to the condition of the raw materials. Damaged, downsized, and rejected raw materials will occupy more space in the warehouse. This research aims to help the partner overcome the problem of raw materials. By using the service-learning method, the community engagement team consisting of lecturers, students, and company management discussed solutions that can be profitable for the company. The team found that further processing of the damaged raw materials was required. This process would turn the wasted material with low value into valuable pressed wood. According to the calculation of the reprocessing cost of this pressed wood, it can be classified as a profitable product. The team strongly recommends the company owner produce press wood continuously. In the long run, press wood will reduce inventory costs and increase revenue.
IMPLEMENTASI SISTEM PENGENDALIAN MUTU PADA KANTOR AKUNTAN PUBLIK ABC DENGAN BASIS VALUE Rika Yulia Rahmawati; Theresia Dwi Hastuti
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 6, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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

Abstract

The purpose of this research is to finding out how Sistem Pengendalian Mutu (SPM) is applied to a Kantor Akuntan Publik (KAP), how KAP redesigns SPM  implementation based on standards and values and aims to see how the application of SPM affects audit quality. This study uses all individuals in the KAP ABC as informants, including one Partner, one Supervisor and six Auditor Staff. Research data was collected by interviewing all informants. Research data was analyzed manually and supported by Nvivo software tools to improve the quality of analysis. The results of this study indicate that in KAP ABC there are values (independent value, confidentiality value, family value and cohesive value) that are well internalized, but the implementation of SPM in KAP ABC has not been carried out optimally resulting in less than optimal audit quality. 
STUDY OF IMPLEMENTATION AND GOOD CORPORATE GOVERNANCE INTERNAL CONTROL SYSTEM (Case Study In a Family Firm) Deny Nitalia Mindrawati; Theresia Dwi Hastuti
Dinamika Akuntansi Keuangan dan Perbankan Vol 12 No 1 (2023): Vol. 12 No. 1 2023
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v12i1.9243

Abstract

This research aims to examine the implementation of Good Corporate Governance (GCG) and the implementation of the company's Internal Control System. Data analysis used the positivism philosophy method in a family business company engaged in the manufacturing industry since 1946. Informants were determined by purposive sampling, namely, taken from the top management, middle management, and staff groups. Data analysis techniques in this study used a case study approach through interviews. Research results: GCG implementation is not following best practices by this family business company, and Internal Control System implementation has not become aware by management.
Co-Authors Deny Nitalia Mindrawati Gita Claudia Gita Claudia Go, Leony Natasya Wijaya Lisa Dwi Herawati Rika Yulia Rahmawati Sih Mirmaning Damar Endah Stefani Lily Indarto Stefani Lily Indarto Stephana Dyah Ayu Ratnaningsih