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All Journal Jurnal Reviu Akuntansi dan Keuangan JABE (Journal of Accounting and Business Education) IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Pengabdian Masyarakat untuk Negeri (UN-PENMAS) Bulletin of Management and Business JRAP (Jurnal Riset Akuntansi dan Perpajakan) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan TGO Journal of Community Development Innovation Business Management and Accounting Journal
Imanita Septian Rusdianti
Institut Teknologi Dan Bisnis Widya Gama Lumajang
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Studi Empiris Tentang Kompetensi Auditor Dalam Melakukan Fungsi Audit Internal Pada Bank Pembiayaan Rakyat Syariah Pradesa, Hafid Aditya; Agustina, Iin; Sulistyan, Riza Bahtiar; Rusdianti, Imanita Septian
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 1 (2023): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.01.08

Abstract

Auditor competence is important in supporting the quality of the implementation of internal audits, including the Islamic People's Financing Bank (BPRS). This study aims to explore aspects of auditor competence, especially in performing the internal audit function at BPRS. Specifically, this study seeks to reveal which aspects or performance criteria are most important and which need a lot of improvement in the function area of carrying out the internal audit function in BPRS. Research instruments that adopt national work competency standards (SKKNI number 38 year 2017) are distributed online to auditors from BPRS within the Province of East Java. A total of 41 auditors were respondents in this study. By using a quantitative method, this research is more descriptive, especially in testing the constructs about carrying out the audit function in the BPRS with the national work competency standards that apply in Indonesia. The results reveal that the instruments used are valid and reliable. Descriptively, the implementation of the audit function at the BPRS is in a good category, but there is still some potential for room for improvement and improvement in the quality of auditing at the BPRS in the future.
Bantengan Arts Development Planning Model in Malang Raya Sopanah, Ana; Sulistyan, Riza Bahtiar; Rusdianti, Imanita Septian; Supriyadi, Mohammad; Khasanah, Midhatul
TGO Journal of Community Development Vol. 4 No. 1 (2026): January - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jcd.v4i1.347

Abstract

This activity aims to strengthen the organizational capacity of the Bantengan Galogo Djati art association in Malang Raya through structured mentoring activities. The method used consists of three stages, namely preparation, implementation, and evaluation, which will be carried out from October to November 2025. The preparation stage results in a clearer management structure and a systematic work plan. The implementation stage provides organizational management training, simulation of art activities, and strengthening coordination between members so that the quality of performances increases. Evaluations are carried out to assess the effectiveness of mentoring, identify successes and obstacles, and prepare recommendations for improvement. The results of the activity show an increase in organizational capacity, the formation of a funding strategy, and the opening of opportunities for collaboration with external parties. The discussion emphasized that mentoring plays an important role in maintaining the sustainability of the Bantengan tradition while opening up development opportunities through digitalization and cross-sector cooperation networks. Thus, this activity supports previous research on the importance of organizational planning in the preservation of traditional arts, as well as making a real contribution to the development of culture and creative economy in Malang Raya.
Accounting Perspectives on Local Wisdom: Suwar Suwir as a Contributor to The Community’s Economic Dynamics Astuti, Diana Dwi; Rusdianti, Imanita Septian; Sopanah, Ana; Sulistyan, Riza Bahtiar
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.40672

Abstract

Purpose: This research aims to reveal the role of local wisdom in business management and accounting practices in Micro, Small, and Medium Enterprises (MSMEs), with a focus on the production of suwar-suwir as a typical culinary of Jember. Methodology/approach: This research uses a qualitative approach with a case study method on UD Primadona, one of the oldest producers of shredded voices in Jember. Data was collected through in-depth interviews, direct observation, and document analysis. Findings: The results of the study show that local wisdom plays an important role in forming a management and accounting system that is in accordance with the socio-cultural context of the local community. Accounting practices at UD Primadona are carried out by prioritizing transparency, employee participation, and simple but routine record-keeping, which reflects community values. This study concludes that the application of local wisdom not only strengthens the cultural identity of MSMEs, but also contributes to business sustainability and regional economic development. Practical implications: These findings provide important implications for the development of a local culture-based accounting model as a strategy for empowering MSMEs in Indonesia. Originality/value: The novelty of this research is to examine the role of local wisdom in MSME accounting practices with a specific case study on the production of typical Jember suwar-suwir, which has not been explored much before.
Determining the Propensity for Accounting Fraud: The Role of Internal Control, Regulatory Compliance, and Unethical Behavior Imanita Septian Rusdianti
Innovation Business Management and Accounting Journal Vol. 5 No. 1 (2026): January - March
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v5i1.333

Abstract

The tendency of accounting fraud is a serious risk that can harm an organization economically and reduce stakeholder trust. This phenomenon is not only related to weaknesses in the accounting system, but is also influenced by the behavioral aspects of individuals within the organization. This study aims to analyze the influence of internal control, compliance with accounting rules, and unethical behavior on the tendency of accounting fraud at PT Ciomas Adisatwa Tbk, East Java Region I, Malang. The study used a quantitative approach with primary data obtained through questionnaires to 68 respondents involved in accounting and administrative functions. Data analysis was performed using multiple linear regression after going through validity, reliability, and classical assumption tests. The results of the study indicate that internal control and compliance with accounting rules do not significantly influence the likelihood of accounting fraud. Conversely, unethical behavior has been shown to have a positive and significant effect on the likelihood of accounting fraud. This finding indicates that individual behavioral factors play a more dominant role than structural aspects in triggering fraud. This study implies that fraud prevention efforts need to be implemented through an integrated approach that includes strengthening control systems, procedural compliance, and internalizing ethical and integrity values ​​to achieve sustainable and accountable corporate governance.
Co-Authors Adinda Rossiana Assor Agung Rachmat Raharja Agustina, Iin Ainun, Siti Nur Alwan Sri Kustono Ana Sopanah, Ana Baits Nur, Ayu Wandani Mustika Rahma Cahyaningati, Retno Diana Dwi Astuti Ginanjar Wira Saputra Hafid Aditya Pradesa Hanif Rani Iswari Khasanah, Midhatul KINANTI, Kartika Ayu Kornkanok Kanjanamethakul Kurniawati Kurniawati Muchsam, Yoki Mudjiyanti, Rina Oyong Lisa Ririn Irmadariyani Rismawati Rismawati Riza Bahtiar Sulistyan Septiani, Ria Sucipto, Bambang Sugiarsih, Titik Supriyadi, Mohammad Yansah Anugerah Malta