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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Ilmiah Mahasiswa FEB TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) KACANEGARA Jurnal Pengabdian pada Masyarakat Owner : Riset dan Jurnal Akuntansi International Journal of Financial, Accounting, and Management Journal of Contemporary Accounting Journal of Economics, Business, and Government Challenges Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Proceeding of National Conference on Accounting & Finance Studi Akuntansi dan Keuangan Indonesia (SAKI) Community Development Journal: Jurnal Pengabdian Masyarakat Nusantara Science and Technology Proceedings Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Equity: Jurnal Akuntansi Behavioral Accounting Journal Akuntansi'45 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Accounting Research Unit (ARU JOURNAL) JURNAL ECONOMINA Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Community: Jurnal Pengabdian Pada Masyarakat Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Akuntansi, Keuangan dan Perpajakan Land Journal JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Riset Ilmu Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pengabdian Masyarakat SENSASI
Acynthia Ayu Wilasittha
Universitas Pembangunan Nasional Veteran Jawa Timur
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Good Corporate Governance’s Role in Green Strategy, Innovation, and Carbon Disclosure Acynthia Ayu Wilasittha; Evinda Dwi Nur Aini
Studi Akuntansi dan Keuangan Indonesia Vol 8 No 1 (2025): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.8.1.79-96

Abstract

This study examines the relationship between carbon emission disclosure and green strategy and green innovation, with Good Corporate Governance (GCG) as a moderating variable. Employing a quantitative approach, the research utilizes secondary data sourced from annual reports and sustainability reports. The population comprises consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. Using purposive sampling with specific criteria, a total of 44 companies were selected as samples over the three-year period. The findings reveal that both green strategy and green innovation significantly influence carbon emission disclosure, indicating that companies effectively implementing these practices tend to optimize their emission disclosures to enhance their reputation among stakeholders. Furthermore, the association between green strategy and carbon emission disclosure is not moderated by GCG, but it is strongly moderated by the relationship between green innovation and disclosure. This suggests that some consumer non-cyclical companies have yet to fully implement GCG, limiting the support for green strategies to maximize emission disclosure. Optimizing GCG implementation is therefore essential to reinforce both green strategy and green innovation, enabling companies to become more environmentally responsible and reduce operational carbon emissions, ultimately advancing corporate sustainability.
Intellectual Capital, Capital Structure, and CSR on Firm Value: The Moderating Role of Tax Avoidance Amanda Aura Rosita; Acynthia Ayu Wilasittha
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 16, No 1 (2026): Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.16.1.2026.081-093

Abstract

This research assesses the influence of intellectual capital, capital structure, and CSR on firm value, with tax avoidance as a moderator. This study employs a quantitative approach and includes 32 manufacturing companies listed on IDX (128 observations), selected purposively. Secondary data from the companies' annual and sustainability reports are used in this research. This research is a panel data study utilizing data processing tools, namely STATA v.17. Data analysis was carried out using panel data regression with a moderation test. Findings reveal that intellectual capital and CSR significantly influence firm value, whereas capital structure shows no effect. Furthermore, the role of tax avoidance is shown to be ineffective in moderating the connection between intellectual capital, capital structure, and CSR with firm value. These results imply that during 2020-2023 period investor may have prioritized innovation, productivity, and corporate reputation over financing decisions, a condition that differs from earlier studies reporting a positive role of capital structure, The absence of moderating effect from tax avoidance may also reflect tighter tax regulations and growing investor awareness of good governance, making tax savings less attractive as a driver of firm value.
Mendeteksi Fraudulent Financial Reporting di sektor Perbankan Indonesia Perspektif Fraud Pentagon Endah Septiyani Dwi Cahyono; Acynthia Ayu Wilasittha
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.516

Abstract

Penelitian ini bertujuan menganalisis pengaruh elemen Fraud Pentagon terhadap fraudulent financial reporting pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan dan laporan tahunan. Sampel terdiri atas 44 perusahaan perbankan (220 observasi) yang dipilih menggunakan purposive sampling dan dianalisis menggunakan regresi logistik dengan STATA 17. Hasil penelitian menunjukkan bahwa hanya pressure berpengaruh negatif signifikan terhadap fraudulent financial reporting, sedangkan opportunity, rationalization, capability, dan arrogance tidak berpengaruh karena proksi yang digunakan belum sepenuhnya merepresentasikan kondisi aktual yang mendorong terjadinya kecurangan. Temuan ini menunjukkan bahwa pada industri perbankan, pressure berupa leverage yang tinggi mendorong pengawasan regulator yang lebih intensif sehingga memperkecil peluang terjadinya fraudulent financial reporting. Implikasi penelitian ini menunjukkan bahwa penguatan mekanisme pengawasan eksternal dan kepatuhan terhadap regulasi menjadi faktor penting dalam menekan risiko fraudulent financial reporting pada perusahaan perbankan, sementara penerapan Fraud Pentagon dalam sektor ini masih memiliki keterbatasan sehingga perlu dipertimbangkan bersama faktor tata kelola dan karakteristik industri lainnya.
Pengaruh Environmental Performance dan Capital Structure terhadap Kinerja Keuangan pada Perusahaan Sektor Basic Materials Periode 2021-2024 Arlin Choirun Nisa; Acynthia Ayu Wilasittha
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol. 9 No. 2 (2026): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v9i2.4592

Abstract

This research examines the relationship between environmental performance, capital structure, and the financial performance of basic materials companies listed on the Indonesia Stock Exchange during 2021–2024. A quantitative approach was employed using panel data regression analysis. The sample consisted of 32 companies selected through purposive sampling, resulting in 128 firm-year observations. Data processing was conducted in Stata 17, and the Random Effect Model (REM) was determined to be the most suitable estimation model. Financial performance was proxied by Return on Assets (ROA), environmental performance was evaluated using PROPER ratings, and capital structure was measured through the Debt-to-Equity Ratio (DER). In addition, firm size and sales growth were incorporated as control variables. The findings reveal that environmental performance does not show a significant effect on financial performance, indicating that environmental initiatives have not yet generated direct financial benefits for firms. Conversely, capital structure negatively and significantly influences financial performance, suggesting that higher debt utilization may reduce company profitability. Furthermore, the simultaneous analysis indicates that environmental performance, capital structure, firm size, and sales growth jointly affect financial performance. This study enriches the literature on corporate financial performance by providing empirical evidence from Indonesian basic materials companies. Overall, the results indicate that short-term financial performance is more strongly associated with internal financial management, particularly capital structure policies, than with environmental performance practices
Analisis Prosedur Audit atas Siklus Penggajian Klien PT. BPR X oleh KAP ABC Mutiara Firdaus; Acynthia Ayu Wilasittha
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 6 No. 2 (2026): Juni, Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v6i2.2080

Abstract

This study aims to determine the audit process conducted by KAP ABC on the payroll cycle of PT BPR X clients. An irregular payroll cycle can trigger conflicts and threaten employee welfare. Payroll audits are necessary to prevent this. This study uses a case study method with a descriptive qualitative approach. The techniques used in this study are observation, interviews, and documentation at an ABC CPA firm. The results show that the audit procedures have included internal control testing, substantive testing, and analytical review. However, weaknesses were still found in the overtime recording process because it was not recorded in a timely manner, resulting in misstatements in the financial statements. Therefore, an overtime cut-off system and daily monitoring are needed to ensure accuracy in payroll reporting.
What drives auditor effectiveness in fraud detection? the moderating effect of independence Ardiansyah, Tiffany Almadea Carlita; Wilasittha, Acynthia Ayu
Journal of Contemporary Accounting Volume 8 Issue 2, 2026
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol8.iss2.art1

Abstract

This research examines the influence of auditor experience, professional skepticism, and auditor personality type on auditors’ ability to detect fraud, as well as the moderating role of independence. Questionnaires were distributed to 115 auditors from Public Accounting Firms in Surabaya using convenience sampling, and the data were analyzed using SmartPLS. The results show that professional skepticism and auditor personality type significantly improve fraud detection capability, while auditor experience has no significant effect. Furthermore, independence moderates the relationships between auditor experience and personality type with fraud detection, but does not moderate professional skepticism. These findings imply that fraud detection depends more on auditors’ critical judgment, behavioral characteristics, and independence than merely on tenure. This study is particularly relevant amid increasingly unstable global economic conditions that heighten fraud risk and financial statement manipulation. Even when auditors comply with audit procedures and standards, fraud may remain undetected if auditors lack critical judgment, skepticism, and independence during the audit process
Determinan Minat Mahasiswa Akuntansi Untuk Berkarier Menjadi Akuntan Publik Bisma; Acynthia Ayu Wilasittha
JURNAL ECONOMINA Vol. 3 No. 9 (2024): JURNAL ECONOMINA, September 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i9.1407

Abstract

This research aims to demonstrate the influence of internship experience, work environment, job market considerations, and motivation on the interest of accounting students from UPN "Veteran" East Java to pursue a career as Public Accountants. The population of this study consists of accounting students from the 2021 cohort at UPN "Veteran" East Java who are currently or have completed internships at Public Accounting Firms (PAFs). The research sample, comprising 50 students, was selected using simple random sampling technique. Partial Least Square was employed as the data analysis technique. The research findings indicate that only internship experience significantly influences students' interest in pursuing a career as public accountants. The reason for this influence is that accounting students who have internship experience at PAFs gain deeper insights into the career of a public accountant. For future researchers, it is recommended to include other independent variables that may affect accounting students' interest in becoming public accountants. Additionally, it is suggested to apply the research with a larger sample to obtain more valid data that can.
ANALISIS PENCATATAN PERSEDIAAN DALAM PROSES TRACEBACK: STUDI KASUS DI PUSKESMAS XYZ Fiyona Novelia Kacaribu; Acynthia Ayu Wilasittha
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 2 (2026): Volume 7 Nomor 2 Tahun 2026: September 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i2.7123

Abstract

This study aims to analyze the problems in recording inventory in the Traceback process at the XYZ Health Center. The research method used is qualitative with data collection techniques through direct observation, inspection, and interviews. The results of the study indicate that inventory recording has not been fully carried out consistently and in real time, and there are still differences between the recording and the physical condition of the goods when the inventory Traceback is carried out. The health center as a basic health service unit has an important role in ensuring the availability of medicines and consumables in a timely manner. Good inventory management is highly dependent on an accurate and accountable recording system. However, in its implementation, inventory recording at the health center is still often faced with various obstacles, such as delays in recording, discrepancies between inventory data and physical stock of inventory, and lack of understanding of officers regarding recording procedures. This article also contains several recommendations from problems related to inventory recording found at the XYZ Health Center which will be written in the Management Letter as evaluation material for the health center.
Implementasi Prosedur Audit Aset Tetap pada Puskesmas oleh KAP Kuncara Budi Santosa dan Rekan Muhamad Wongso Prasetyo; Acynthia Ayu Wilasittha
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.8080

Abstract

This study aims to analyze the implementation of fixed asset audit procedures conducted by Kuncara Budi Santosa and Associates Public Accounting Firm at a Community Health Center (Puskesmas) with Regional Public Service Agency (BLUD) status. Fixed assets are an important component in public sector financial reporting because their management affects the reliability and accountability of financial statements. This study uses a qualitative descriptive approach. Data were collected through interviews with auditors and direct observation during the audit process. The results show that audit procedures include obtaining asset data and supporting documents, preparing audit working papers, reviewing and reconciling asset records, performing physical inspections, testing capitalization and depreciation, evaluating internal controls, and concluding audit results. Overall, the procedures implemented provided sufficient audit evidence to evaluate the fairness of fixed asset presentation.
Penerapan Uji Substansif dalam Audit Piutang Usaha David Prima Cahya Rosadi; Acynthia Ayu Wilasittha
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 2 (2026): Agustus: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i2.9733

Abstract

This study aims to examine the implementation of substantive testing and external confirmation in accounts receivable audits at Public Accounting Firms (KAP) in Surabaya, as well as to analyze how auditors exercise professional judgment when encountering obstacles during audit procedures. Accounts receivable carry a high inherent risk of material misstatement, thereby necessitating rigorous procedures to ensure the existence assertion and the sufficiency of audit evidence. Data collection was conducted through three methods: in-depth interviews with informants, direct field observations, and the collection of documents relevant to the research topic. The results indicate that the series of substantive tests—comprising analytical procedures, external confirmation, cut-off tests, subsequent receipts testing, and the evaluation of allowance for credit losses—effectively identified differences in client balances. Furthermore, the study finds that low third-party response rates to external confirmations constitute a major obstacle in obtaining audit evidence, prompting auditors to perform alternative procedures based on professional judgment while considering risk levels and materiality. The study concludes that the KAPs have conducted accounts receivable audits in compliance with the Standards on Auditing (SA). Additionally, the findings demonstrate that the effectiveness of implementing substantive procedures is determined not only by compliance with the Standards on Auditing, but also by the auditors' capability to employ professional judgment in determining alternative procedures, thereby ensuring that the sufficiency and appropriateness of audit evidence are maintained.
Co-Authors Achmad, Fadil Ajeng Puspa Wardani Amanda Aura Rosita Anam, Sahrul Annisa Nathania Dewi Anya Tamara Fina Audita Ardiansyah, Tiffany Almadea Carlita Arlin Choirun Nisa Arnez Cendana Batara, I Wayan Darma Bayu Rama Laksono Bisma Budiwitjaksono, Gideon Setyo Cendana, Arnez David Prima Cahya Rosadi Dewi Suryanita Pratiwi Endah Septiyani Dwi Cahyono Evinda Dwi Nur Aini Evinda Dwi Nur Aini Firman Eka Putra Fisdiana, Anggit Jelita Fiyona Novelia Kacaribu Haryati, Tantina I Wayan Darma Batara Indrawati Yuhertiana Ireva Suryananingtyas Januar, Muhammad Kiki Kinaryosih, Nimas Caesar Ratu Kirana, Nanda Wahyu Indah Luluk Desva Fitriah Manullang, Stephanie Melizcha Marchelo Boas Permata Maushufi, Nadhira Nuril Meivia Permata, Yastika Maulidiya Mirna Mendrofa Muhamad Wongso Prasetyo Muhammad Kiki Januar Mutiara Firdaus Nadhifatul Nur Maulani Nanda Wahyu Indah Kirana Nugraha, Bisma Syah Iqbal Adji Nur Aini, Evinda Dwi Nurhidayah Nurhidayah Permata, Marchelo Boas Putra, Firman Eka Putra, Victor Pramudita Putri Maulidyah Reza Afrizal Rachman Rida Perwita Sari Riski Famiyanti Rizdina Azmiyanti Rohmawatik, St. Safiah Allisa Sahrul Anam Sofie Yunida Putri Syarifah Khairunnisa Tantina Haryati Tituk Diah Widajantie Tituk Diah Widajantie Tituk Diah Widajantie Umi Nur Fryda Kusli Rochmah Yunita Anggraini Setyawati