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All Journal Jurnal Pendidikan dan Pengajaran JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal IKA Jurnal Pendidikan Teknologi dan Kejuruan Media Komunikasi FPIPS Jurnal Pendidikan Indonesia Jurnal Akuntansi Profesi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Jurnal Kajian Akuntansi Owner : Riset dan Jurnal Akuntansi WIDYA LAKSANA JIA (Jurnal Ilmiah Akuntansi) Akuntansi : Jurnal Akuntansi Integratif The Indonesian Journal of Accounting Research Jurnal Manajemen Perhotelan dan Pariwisata Academia Open Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JURNAL ILMIAH GLOBAL EDUCATION Internet of Things and Artificial Intelligence Journal Eduvest - Journal of Universal Studies Reviu Akuntansi, Keuangan, dan Sistem Informasi Ekuitas Jurnal Pnedidikan Ekonomi E-Jurnal Akuntansi
Lucy Sri Musmini
Universitas Pendidikan Ganesha
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Control & Systems Engineering Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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Prevention practices accounting fraud in managing village-owned business units and its approach using AI Werastuti, Desak Nyoman Sri; Atmadja, Anantawikrama Tungga; Musmini, Lucy Sri; Adiputra, I Made Pradana; Sutoto, Agung; Hidayatulloh, A.Nururrochman; Sudarmanto, Eko; Purwanti, Purwanti; Sulistyowati, Nur Wahyuning
Internet of Things and Artificial Intelligence Journal Vol. 3 No. 2 (2023): Volume 3 Issue 2, 2023 [May]
Publisher : Association for Scientific Computing, Electronics, and Engineering (ASCEE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31763/iota.v3i2.623

Abstract

This study explores the practice of preventing accounting fraud in village-owned business units. The method used in this research is descriptive qualitative, and the approach is Artificial Intelligence (AI). For the descriptive qualitative methodology, the primary informants are several administrators of village-owned business units. The results of this study are two approaches, and the first is the conventional way, namely prevention carried out through work culture, opportunity removal, and financial report assessment; the 2nd approach is through technology or Artificial Intelligence applications. This research implies that work culture, elimination of opportunities, and evaluation of financial statements can prevent accounting fraud significantly if it is strengthened in written regulations. Bumdes managers need to make standard operating procedures in their activities. The AI approach results in Automated Data Analysis, Real-time Monitoring, Document Verification, and Automated Reporting System.
Mengungkap Praktik Akuntansi Family-Owned Business: Studi Kasus pada Lembaga Pelatihan Kerja (LPK) Bali International Pramini, Ni Luh Putu Nila; Lucy Sri Musmini
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 3 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i3.82386

Abstract

Penelitian ini bertujuan untuk mengungkap praktik akuntansi khususnya pada family-owned business dengan metode studi kasus pada pendekatan kualitatif. Hasil penelitian menunjukan perusahaan mencerminkan pendekatan socioemotional wealth dalam manajemen perusahaan, dilihat dari struktur kepemilikan, keterlibatan keluarga terhadap sistem transaksi yang berjalan di perusahaan. Praktik akuntansinya terus berkembang antargenerasi yang menunjukan manfaat pada proses pengelolaan kas, proses penyusunan anggaran dan proses pelaporan keuangan. Family-owned business LPK Bali International tidak menggunakan standar akuntansi umum yang berlaku, didukung oleh faktor penggunaan laporan keuangan yang sesuai kebutuhan, tingkat formalitas, serta memerlukan sumber daya manusia yang sesuai dengan karakter dan budaya keluarga. Perusahaan menggunakan praktik akuntansi yang sederhana dengan ciri pencatatan manual, berfokus pada kas, dokumentasi dan penyimpanan arsip transaksi, serta komponen penyusunan laporan keuangan yang mulai disusun menggunakan perangkat lunak. Berdasarkan perkembangannya, disarankan praktik ini terus berkembangan mulai dari pemanfaatan perangkat lunak serta penerapan standar akuntansi sesuai jenis perusahaan.
I Implementasi Sistem Keuangan Desa Dalam Upaya Mendukung Transparansi Pengelolaan Keuangan di Desa Bila: Sistem Informasi Akuntansi, Sistem Keuangan Desa, Transparansi Widiani, Komang; Musmini, Lucy Sri
Jurnal Ilmiah Akuntansi dan Humanika Vol. 14 No. 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v14i2.79482

Abstract

Aplikasi pengelolaan keuangan desa berupa Sistem Keuangan Desa (Siskeudes) yang disusun oleh Badan Pengawasan Keuangan dan Pembangunan bekerjasama dengan Kementerian Dalam Negeri digunakan untuk membantu dan memudahkan pemerintah desa dalam melakukan penyusunan pelaporan dan pertanggungjawaban laporan keuangan desa yang bertujuan agar pengelolaan keuangan desa dapat lebih efektif dan efisien. Penelitian ini merupakan jenis penelitian kualitatif. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah observasi, wawancara, dan dokumentasi. Adapun informasi dari penelitian ini yaitu Kepala Desa, Sekretaris Desa, Kaur Keuangan, dan Kaur Perencanaan. Hasil penelitian ini menunjukkan bahwa implementasi Sistem Keuangan Desa di Desa Bila sudah sesuai dengan ketentuan. Namun masih terdapat beberapa kendala dalam pelaksanaan aplikasi Siskeudes di Desa Bila diantaranya server error pada saat jam kerja, keterbatasan Sumber Daya Manusia, hingga kurangnya pelatihan dalam mengoperasikan aplikasi Siskeudes. Upaya yang dilakukan Aparatur Pemerintah Desa dalam mendukung transparansi pengelolaan keuangan di Desa Bila sudah baik, karena Aparatur Pemerintah Desa sudah terbuka terhadap masyarakat dengan cara melaksanakan Musyarwarah Desa Musyawarah Pembangunan Desa, selain itu dengan memasang papan pemberitahuan Anggaran dan Belanja Desa (APBDes).
Transparansi dan Akuntabilitas Pengelolaan Dana pada Subak Penamparan Desa Pejeng Kawan Otaviani, Pande Komang; Musmini, Lucy Sri
Jurnal Ilmiah Akuntansi dan Humanika Vol. 14 No. 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v14i2.80121

Abstract

Penelitian ini bertujuan untuk mengetahui (1) Penerapan konsep transparansi dalam pengelolaan dana pada subak penamparan, (2) Penerapan konsep akuntabilitas dalam pengelolaan dana pada subak penamparan. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Teknik analisis data yang digunakan yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Subjek penelitian adalah Pekaseh, Wakil Pekaseh Subak Penamparan, dan Anggota Subak. Hasil Penelitian ini menunjukkan bahwa : 1) Transparansi dalam pengelolaan dana pada subak penamparan melalui rapat antara pengurus dan anggota subak yang dilakukan pada saat sebelum dan setelah kegiatan, 2) Akuntabilitas dalam pengelolaan dana pada subak penamparan masih rendah dibuktikan dengan pencatatan secara manual dan kurang rapi sehingga rentan terjadi kesalahan dan kehilangan data.
The Role of Audit Opinion as a Moderator of the Influence of ESG and GRC Disclosure on Market Reaction Stiawan, I Kadek Jonh; Sinarwati, Ni Kadek; Musmini, Lucy Sri
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4566

Abstract

This study aims to analyze the influence of ESG and GRC disclosures on market reaction with audit opinion as a moderating variable. The research employs a quantitative research design with a population of banking sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample was selected using purposive sampling, resulting in 8 companies that met the criteria, with 5 years of observation yielding a total of 40 financial reports. Data collection was conducted through documentation studies and analyzed using Moderated Regression Analysis with panel data. The findings of this study indicate that ESG and GRC disclosures have a direct positive and significant effect on market reaction, whereas the audit opinion does not moderate the influence of ESG and GRC disclosures on market reaction. These findings are expected to be followed up by companies, particularly in the banking sector, to further optimize ESG and GRC disclosures in order to enhance investor confidence and gain a positive image in the public eye
The Effect of Business Strategy and Audit Quality on Real Earnings Management Moderated By Managerial Ownership Purnamayani, Anak Agung Kompiang Ari; Musmini, Lucy Sri; Atmadja , Anantawikrama Tungga
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4571

Abstract

The research conducted on this occasion aims to determine the influence of defender business strategy, prospector business strategy and audit quality on real earnings management by using managerial ownership as a moderator. This research was conducted on infrastructure sector companies listed on the IDX in 2019-2023. This research is supported by population data of 62 companies using observations over a period of 5 years. In the process of facilitating sample data collection, a purposive sampling technique was implemented, so that data was obtained from 15 companies whose conditions had met the criteria for sampling with a period of 5 years of observation, where the sample data used was also obtained as many as 75 samples. The data used in this research is in the form of secondary data whose acquisition process is carried out online by analyzing using the Eviews version 12 application. The results of this research successfully found that defender and prospector business strategies do not affect real earnings management, audit quality has a significant positive effect on real earnings management, and managerial ownership is able to strengthen the influence of defender business strategies on real earnings management but does not yet have the ability to moderate the influence of prospector business strategies and audit quality on real earnings management. The contribution of this research can provide information on real earnings management through business strategy and audit quality moderated by managerial ownership so that investors and policy makers can monitor and reassess efforts to reduce real earnings management.
Pengaruh Love of Money, Sifat Machiavellian, dan Catur Purusa Artha Terhadap Kecenderungan Fraud padaa BUMDes di Kabupaten Buleleng Purnama, Ida Ayu Komang Nadya; Musmini, Lucy Sri
Jurnal Akuntansi Profesi Vol. 16 No. 01 (2025): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v16i01.93548

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruhlove of money,sifatMachiavellian,dancatur purusa Arthaterhadap kecenderunganfraudpada BUMDes di Kabupaten Buleleng. Metode penelitian ini ialah kuantitatif dimana datadiolah dengan SPSS. Populasi dalam penelitian ini ialah pengurus BUMDes se-kabupaten Buleleng dengan sampel yangditentukan dengan metodepurposive sampling sehingga diperoleh sampel sejumlah 156 responden yang terdiri dari pengurusBUMDes. Dari hasil penelitian diperoleh bahwa (1)love of moneymemiliki pengaruh positif dan signifikan terhadapkecenderunganfraud.(2) Sifatmachiavellianmemiliki pengaruh positif dan signfikan terhadap kecenderunganfraud.(3)Catur Purusa Arthamemiliki pengaruh positif dan signifikan terhadap kecenderunganfraud.Sehingga dapat disimpulkanbahwa ketiga variabel bebas mampu mempengaruhi kecenderunganfraudpada BUMDes kabupaten Buleleng.
Stock Returns under Interest Rate and Volatility Pressure with Green Innovation and Exchange Rate Roles: Return Saham di bawah Tekanan Suku Bunga dan Volatilitas dengan Inovasi Hijau dan Peran Nilai Tukar Utami, Ni Ketut Widya; Atmadja, Anantawikrama Tungga; Musmini, Lucy Sri
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11635

Abstract

Background: The Indonesian capital market, particularly the property and real estate sector, is highly sensitive to macroeconomic fluctuations, especially during periods of global uncertainty such as 2020–2024. Specific Background: External factors like interest rates, inflation, and index volatility influence investor behavior and corporate performance, yet their interaction with sustainability dimensions remains underexplored. Knowledge Gap: Prior studies rarely assess the moderating role of green technology innovation and exchange rates in the macroeconomic–stock return relationship. Aims: This study investigates the impact of Bank Indonesia’s interest rate, index volatility, and inflation on stock returns, while testing the moderating effects of the Rupiah exchange rate and green technology innovation. Results: Interest rates and index volatility significantly reduce stock returns, while inflation is insignificant. The exchange rate shows no moderating effect. However, green technology innovation significantly moderates the relationship between interest rates and stock returns, indicating its buffering potential. Novelty: The inclusion of green innovation as a moderating variable presents a novel perspective in sustainable financial research within emerging markets. Implications: These findings suggest that adopting green innovations enhances corporate resilience to macroeconomic shocks and supports investor confidence, highlighting its strategic role in policy-making and ESG-oriented investment frameworks.Highlight : Interest rates and index volatility significantly reduce stock returns in the property sector. Green technology innovation moderates the impact of interest rates on stock returns. Exchange rate and inflation show no significant moderating effect on stock returns. Keywords : Stock Returns, Interest Rates, Index Volatility, Inflation, Green Technology Innovation, Exchange Rate
Pengaruh Tingkat Pendidikan, Kompleksitas Tugas, Dan Peran Pengawas Internal Terhadap Efektivitas Sistem Informasi Akuntansi Di Dinas Pekerjaan Umum Dan Tata Ruang Kabupaten Buleleng Wisaputra, I Made Panji; Musmini, Lucy Sri
Jurnal Akuntansi Profesi Vol. 16 No. 02 (2025): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v16i02.95033

Abstract

Penelitian yang dilaksanakan bermaksud guna memperoleh informasi pengaruh tingkat pendidikan, kompleksitas tugas, peran pengawas internal terhadap efektivitas sistem informasi akuntansi di Dinas Pekerjaan Umum dan Tata Ruang Kabupaten Buleleng. Penelitian kuantitatif dilaksanakan memanfaatkan perolehan data primer melalui kuisioner. Adapun seluruh pegawai di Dinas Pekerjaan Umum dan Tata Ruang Kabupaten Buleleng menjadi populasi penelitian ini dan cara penentuan sampelnya memanfaatkan purposive sampling sehingga didapatkan 40 pegawai untuk sampelnya. Penelitian menganalisis pendataannya menerapkan penganalisisan deskriptif, pengujian mutu pendataan, pengujian asumsi klasik, penganalisisan regresi linear ganda sekaligus pengujian hipotesis memanfaatkan aplikasi SPSS. Temuan yang diperoleh yakni: (1) Tingkat Pendidikan secara positif tidak signifikan memengaruhi Efektivitas Sistem Informasi Akuntansi di Dinas Pekerjaan Umum dan Tata Ruang Kabupaten Buleleng, (2) Kompleksitas Tugas secara negatif tidak signifikan memengaruhi Efektivitas Sistem Informasi Akuntansi di Dinas Pekerjaan Umum dan Tata Ruang Kabupaten Buleleng, (3) Peran Pengawas Internal secara positif signifikan memengaruhi Efektivitas Sistem Informasi Akuntansi di Dinas Pekerjaan Umum dan Tata Ruang Kabupaten Buleleng, (4) Tingkat Pendidikan, Kompleksitas Tugas, Peran Pengawas Internal yang simultan memengaruhi positif signifikan terhadap Efektivitas Sistem Informasi Akuntansi di Dinas Pekerjaan Umum dan Tata Ruang Kabupaten Buleleng.
Pengaruh Ineffective Monitoring, Sistem Pengendalian Internal, dan Budaya Organisasi Terhadap Kinerja Keuangan BUMDes Kecamatan Kubutambahan Astari, Ketut Mei; Musmini, Lucy Sri
Jurnal Akuntansi Profesi Vol. 16 No. 02 (2025): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v16i02.95183

Abstract

This study aims to examine the influence of ineffective monitoring, internal control systems, and organization culture on the financial performance in BUMDes Kubutambahan Disrict. This study ia a quantitative approach with a multiple liniar regression analysis method.The population consists of all BUMDes in Kubutambahan Disctict. Through purposive sampling techniques, a sample of 11 BUMDes was obtained with a total of 77 respondents. Data were collectde using a questionnaire instument. Data analysis wasconducted using multiple linear regression with IBM SPSS version 27. The resultsof this study indicate that (1) ineffective monitoring has a negatif and significant effect on the financial performance of BUMDes in the Kubutambahan Disstrict; (2) internal control systems have a positive and significant effect on financial performance in the Kubutambahan District; and (3) organizational culture has a positive and significant effect on financial performance in the Kubutambahan District.
Co-Authors Aditya, Luh Putu Devia Ak. S.E. Desak Nyoman Sri Werastuti . Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Andika Surya Pratama Apriani, Ni Luh Ardila, Ni Luh Rosita Ari Surya Darmawan Arlina . Arlina . Aryanti, Kadek Risma Weda Aryasa, I Putu Astari, Ketut Mei Atmadja , Anantawikrama Tungga Ayu Dhara Kartika Sari, I Gusti Ayudk, Vanesha Dani, Nufera Lupika Datu, Santa Tifanny Margaretha Desak Adnyani Dewa Ayu Putu Pradnya Mastuti Dewi, Ni Kadek Ratna Dewi, Ni Wayan Candrawati Dewi, Putu Eka Dianita Marvilianti Dr. Edy Sujana,SE,Msi,AK . Gayatri, Ni Putu Adinda Putri Gede Adi Yuniarta Gede Suantara . Gusti Ayu Nyoman Putri Harini Gusti Ayu Putu Putrika Yanti Handika, Muhamad Hermawan, I Putu Heri Hidayatulloh, A.Nururrochman I Gede Ferry Sugiartha I Gusti Ayu Dhara Kartika Sari I Gusti Ayu Purnamawati I Made Eris Darmayoga I Made Pradana Adiputra I Putu Aryasa I Putu Hendra Martadinata . I Putu Heri Hermawan I Wayan Putra Adnyana, I Wayan Putra I Wayan Suarjana I WAYAN SUARJANA Ida Ayu Putu Wilasita . Ida Bagus Ary Perdana Kadek Agus Suardana Kadek Dewi wijayanti Kadek Sintia Dwi Cahyani Kadek Tri Jayamanu . Ketut Sulasmi Ariani . Komang Dian Purnami . Komang Erlita Agustina Komang Triana Windartini . Krisnia, Putu Lia Kt Mas Trisna Yanti. s . L. Rizkiyanti Putri Lasmini, Ketut Luh Ade Dwi Wahyuni Luh Deni Sri Wahyuni Luh Desy Astriani Luh Parsini Dewi Luh Putu Devia Aditya Made Aditya Putra . Made Arie Wahyuni Made Ernia Friskayanti . Made Rina Sulistya Sari Made Suadnyana Maha, Arshantya Mahendrayani, Putu Yolan Mandala Yuda, Made Turangga Martin Mahardika, A.A.N. Yudha Mega Leni Kusuma Yanti Muhamad Handika Ni Kadek Ratna Dewi Ni Kadek Sinarwati Ni Ketut Kertiasih Ni Luh Gede Erni Sulindawati Ni Luh Srimuliani . Ni Made Sindy Warasniasih Ni Putu Devrilia Sari Ni Putu Winda Puji Astuti Ni Wayan Desi Sawitri Novi Sri Paramita Noviani, Luh Nyoman Budiasa . Nyoman Trisna Herawati Otaviani, Pande Komang Permatasari, Komang Intan Pradnya, Ayu Pramini, Ni Luh Putu Nila Prasetyo, Wiranto Pratama, Andika Surya Pratama, Putu Yoga Pujayanti, Putu Gita Purnama, Ida Ayu Komang Nadya Purnamayani, Anak Agung Kompiang Ari PURWANTI PURWANTI Putra, Gede Ardi Pratama Putu Anisa Septi Asri Pratiwi . Putu Ari Marlina Putu Diah Satriantini . Putu Gede Jurnaedi . Putu Lia Krisnia Putu Ria Astria Putu Riesty Masdiantini Putu Riesty Masdiantini, Putu Riesty Putu Risma Dewi Putu Selbita Gea Serima Putu Yoga Pratama Putu Yolan Mahendrayani Roekhudin, Roekhudin Santa Tifanny Margaretha Datu Saputra, Komang Ari Widhi Sari, Ni Putu Devrilia Sawitri, Ni Wayan Desi Sirajudin Sirajudin Stiawan, I Kadek Jonh Suardana, Kadek Agus Suarthana, Gede Made Wisnu Sudarmanto, Eko Sujana , Edy Sukma, Ni Kadek Wulan Ardiana Sulistyowati, Nur Wahyuning Sunitha Devi Suriawan, Ketut Sutoto, Agung Triyanti Ariestiana Dewi, Luh Putu Unti Ludigdo Utami, Ni Ketut Widya wahyuni romadani Wahyuni, Luh Deni Sri Warasniasih, Ni Made Sindy Widiani, Komang wijayanti, Kadek Dewi Wisaputra, I Made Panji Wulandari, Made Aditya Wuryan Andayani Yanti, Mega Leni Kusuma Yuyung Rizka Aneswari