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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) @is The Best [Accounting Information System & Information Technology Business Enterprise] Jurnal STEI Ekonomi Jurnal Inovasi Penelitian juremi: jurnal riset ekonomi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Cakrawala Ilmiah PROGRESIF Media Bina Ilmiah Jurnal Accounting Information System (AIMS)
Desy Amaliati Setiawan
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Fraud Control Plan System: The Role Investigation Division In Fraud Prevention Setiawan, Desy Amaliati; Mais, Rimi Gusliana; Kurniawan, Rachmad Risqy; Sari, Hastuti Indra
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 9 No 2 (2024): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/aisthebest.v9i2.15053

Abstract

The Financial and Development Supervisory Agency (BPKP) has an important and vital role in preventing corruption and fraud to create good governance that can be implemented in all government agencies. BPKP has made integrated efforts to prevent fraud and corruption, but in its implementation, there are still obstacles so that the achievement is considered less than optimal. This study aims to see the role of the Investigation Division of BPKP in preventing fraud by using the Fraud Control Plan (FCP) which consists of 10 attributes, namely: anti-fraud policy, anti-fraud structure, standards of behavior and discipline, fraud risk assessment, human resource management, third party management, whistleblowing system, proactive detection, investigation, and corrective action by conducting socialization of the use of FCP, diagnostic assessment, technical guidance, and evaluation. This study is a type of qualitative research, with data collection: interviews, observations, and documentation. Interviews were conducted with 3 key informants of BPKP Jakarta employees who work in the Investigation Division. The results of this study indicate that the Investigation Division has intensified fraud prevention by using the FCP. However, there are still agencies that are less concerned about this. The BPKP Investigation Division, by using the Fraud Control Plan, hopes to provide a major role and impact on fraud prevention, by mitigating, and facilitating the disclosure of fraudulent actions and it is recommended that every agency use and implement it to create an anti-fraud environment.
Artificial Intelligence (AI) dalam Akuntansi: Peluang dan Tantangan untuk Profesi Akuntan Mais, Rimi Gusliana; Wulaningsih, Ririn Widyastuti; Oktasari, Erita; Setiawan, Desy Amaliati; Wulandari, Winda
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 1 (2025): Artikel Riset Januari 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i1.1976

Abstract

Penelitian ini bertujuan untuk menganalisis dampak implementasi Artificial Intelligence (AI) dalam profesi akuntan yang telah membawa perubahan yang terlihat signifikan, dengan menawarkan peluang sekaligus tantangan. Penelitian ini menganalisis dampak AI terhadap profesi akuntan, dengan fokus pada bagaimana AI dapat meningkatkan efisiensi dalam tugas-tugas rutin seperti pencatatan data, pemrosesan, dan rekonsiliasi bank. Penelitian ini menggunakan pendekatan kualitatif, dengan teknik pengumpulan data melalui wawancara. Hasil penelitian menunjukkan bahwa kemampuan AI memungkinkan akuntan untuk mengalihkan fokus mereka ke aspek yang lebih strategis dalam peran mereka, termasuk analisis data yang lebih mendalam dan pengambilan keputusan yang lebih informatif. Selain itu, AI memberikan data yang lebih cepat dan akurat kepada akuntan, yang meningkatkan kualitas laporan keuangan dan manajemen risiko. Namun, adopsi AI ini juga menimbulkan kekhawatiran terkait potensi penggantian pekerjaan dan kebutuhan peningkatan keterampilan dikalangan akuntan agar dapat beradaptasi dengan perkembangan teknologi yang terus berkembang. Secara keseluruhan, penelitian ini menyoroti efek transformasional AI terhadap profesi akuntan. Oleh karena itu pentingnya beradaptasi dengan perubahan ini untuk memanfaatkan potensi AI secara maksimal dengan pengembangan ketrampilan akuntan dan penyesuaian kurikulum Pendidikan.
Determinan Minat Membayar Zakat Generasi Milenial Jawa Barat Melalui Platform Fintech Mais, Rimi Gusliana; Munir, Munir; Setiawan, Desy Amaliati; Aldina, Nabiilah
Jurnal Accounting Information System (AIMS) Vol. 8 No. 1 (2025)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v8i1.1165

Abstract

This study aims to determine and analyze the factors that influence the interest of the millennial generation in paying zakat online through the fintech platform. The sample used in this study was 108 respondents from the millennial generation who live or are domiciled in the West Java region. There are three independent variables used in this study, namely Income, Religiosity, and Accountability. While the dependent variable used is the interest of the millennial generation in paying zakat online. The sample selection method in this study uses a purposive sampling technique. This study uses a descriptive research method with a type of research using a quantitative approach, which is measured by the panel data regression method using the Statistical Product and Service Solution (SPSS) version 23. The results of this study indicate that income and accountability have a significant positive effect on the interest of the West Java millennial generation in paying zakat online through the fintech platform, while religiosity does not affect the interest of the West Java millennial generation in paying zakat online through the fintech platform.
REVEALING THE ACCOUNTABILITY AND TRANSPARENCY OF FINANCIAL MANAGEMENT PUBLIC SECTOR ORGANIZATIONS IN IMPLEMENTING ISAK 35 Mais, Rimi Gusliana; Munir, Munir; Guvra, Hanifah Ellia; Wulaningsih, Ririn Widyastuti; Setiawan, Desy Amaliati
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 11, No 1 (2025): Vol 11, No. 1 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v11i1.10904

Abstract

ABSTRACTThis study aims to analyze the accountability and transparency of the financial management of the Istiqlal Mosque and the suitability of the financial report presentation format of the Istiqlal Mosque with the financial report presentation format in the Interpretation of Financial Accounting Standards (ISAK) 35. The research method used is qualitative with a descriptive research type. Data was collected through interviews with three informants responsible for the Istiqlal Mosque's financial management. The findings show that of the eight accountability indicators, only two have been successfully met: Evaluation Learning and Accountability. In addition, only five of the nine indicators, Timely, Clear, Accurate, Comparable, and Organizational Structure, have been met. The Istiqlal Mosque has not presented the standard financial report format of ISAK 35 in implementing Accountability and Transparency. This study is expected to significantly impact and increase the awareness of the daily management of the Istiqlal Mosque in maintaining the mandate of stakeholders and the community.ABSTRAKPenelitian ini bertujuan untuk menganalisis akuntabilitas dan transparansi pengelolaan keuangan Masjid Istiqlal dan kesesuaian format penyajian laporan keuangan Masjid Istiqlal dengan format penyajian laporan keuangan dalam Interpretasi Standar Akuntansi Keuangan (ISAK) 35. Metode penelitian yang digunakan adalah kualitatif dengan jenis penelitian deskriptif. Pengumpulan data dilakukan melalui wawancara kepada tiga informan yang bertanggung jawab terhadap pengelolaan keuangan Masjid Istiqlal. Hasil temuan menunjukkan bahwa dari delapan indikator akuntabilitas, hanya dua yang berhasil dipenuhi, yaitu Evaluasi Pembelajaran dan Akuntabilitas. Selain itu, hanya lima dari sembilan indikator yang terpenuhi, seperti Tepat Waktu, Jelas, Akurat, Dapat Dibandingkan dan Struktur Organisasi. Masjid Istiqlal belum menyajikan format laporan keuangan standar ISAK 35 dalam menerapkan Akuntabilitas dan Transparansi. Penelitian ini diharapkan memberikan dampak yang signifikan terhadap peningkatan kesadaran Pengurus Harian Masjid Istiqlal dalam menjaga amanah para pemangku kepentingan dan masyarakat.
Penyuluhan Pengajuan Pinjaman KUR bagi Para Pedagang di Sekitar Kampus Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta Setiawan, Desy Amaliati; Wasif, Said Khaerul; Yusuf, Muhammad; Diana, Apry Linda; Husen, Irfan Arif; Noormansyah, Irvan
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol. 4 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v4i2.22

Abstract

Many MSME (Micro, Small, and Medium Enterprises) entrepreneurs face difficulties in obtaining capital to run their businesses. This activity aims to provide counseling on how to apply for the People's Business Credit (KUR) for traders around the campus of the Sekolah Tinggi Ilmu Ekonomi Indonesia in Jakarta. The community service was conducted at the Campus C Postgraduate School of Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta on Thursday, May 9, 2024. The results of this activity showed an increase in traders' knowledge regarding capital, sales turnover, and profits. This program, which involves the provision of KUR loans, has a significant impact on increasing the income of traders, enabling them to develop their businesses and improve their economic welfare.
Co-Authors Aldina, Nabiilah Apry Linda Diana Apry Linda Diana Bayu Pratama Diana, Apry Linda Guvra, Hanifah Ellia Husen, Irfan Arif Irfa Arif Husen Irfan Arif Husen Irfan Arif Husen Irfan Arif Husen Irvan Noormansyah Kurniawan, Rachmad Risqy Mochamad Yusuf Muhammad Yusuf Munir Munir, Munir Oktasari, Erita Rahmat Yuliansyah Rahmat Yuliansyah Rayahu Sri Mumpuni Rimi Gusliana Mais Ririn Widyastuti Wulaningsih Said Khaaerul Wasif Said Khaerul Wasif Sari, Hastuti Indra Wanda Pebriani Wasif, Said Khaerul Winda Wulandari, Winda