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All Journal JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi Jurnal Strategi Akuntansi Riset Akuntansi dan Keuangan Indonesia Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi GEMA EKONOMI Inovasi: Jurnal Ilmiah Ilmu Manajemen JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) ENTITA: Jurnal Pendidikan Ilmu Pengetahuan Sosial dan Ilmu-Ilmu Sosial Ilomata International Journal of Tax and Accounting Community Engagement and Emergence Journal (CEEJ) Jurnal Riset Akuntansi Kontemporer EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Nusantara Science and Technology Proceedings Bima Journal : Business, Management and Accounting Journal Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Management Science and Information Technology (IJMSIT) Journal Of World Science Golden Ratio of Auditing Research East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Asian Journal of Management Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Economics and Tourism Balance: Jurnal Ekonomi
Sri Trisnaningsih
UPN "VETERAN" JAWA TIMUR
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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Analysis of Cases of Manipulation of Financial Statements and Violations of the Code of Ethics of The Accounting Profession Arini, Wirna Sofi; Trisnaningsih, Sri
East Asian Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i12.11896

Abstract

This study examines the manipulation of financial statements and violations of the accountant code of ethics by PT. Adisarana Wanaartha Life (PT AWL). Using a case study approach, the research provides an in-depth analysis of these issues. Findings reveal that PT AWL manipulated financial reports, while its partner, KAP KNMT (a public accounting firm), failed to detect these irregularities. Both PT AWL and KAP KNMT violated ethical principles, including integrity, objectivity, competence, confidentiality, and professional behavior, as they passed audits without identifying errors. Consequently, administrative sanctions, fines, and business license revocations were imposed, with PT AWL's assets of Rp 2.4 trillion confiscated in October 2022.
Analysis of the Role of Accounting and the Code of Ethics For the Public Accountant Profession Sulaiman, Nur Islamiati; Trisnaningsih, Sri
East Asian Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i12.11975

Abstract

This study aims to explore accounting and its role, as well as to analyze the ethical code that accountants must uphold. It employs a case study of ethical violations by public accountants that occurred at PT. Sunprima Archipelago Financing (SNP Finance). The analysis revealed that PT. Sunprima Nusantara Financing allegedly engaged in criminal activities, including embezzlement and money laundering. Additionally, the public accountant who conducted the audit violated theand principlessof the public accountant code of ethics, specifically integrity, objectivity, competence and professional prudence, and confidentiality. As a result of these violations, both the public accountant and PT. Sunprima Nusantara Pembiayaan faced sanctions from the Financial Services Authority (OJK), which included a freeze on business operations and administrative penalties and fines imposed by the Minister of Finance.
Analysis of Ethical Violations in Financial Accounting Practices (Case Study of PT Hanson International Tbk) Barreto, Angelica Lena Graça; Trisnaningsih, Sri
Formosa Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i12.11977

Abstract

This study analyzes ethical violations in accounting practices at PT Hanson International Tbk, which were revealed in 2016. The case began when the Financial Services Authority (OJK) imposed a fine of IDR 5 billion on the President Director, Benny Tjokrosaputro, due to improper revenue recognition and lack of transparency in financial reports. This study uses a case study method with data collection through literature reviews and analysis of official documents and OJK reports. The results of the study show that unethical accounting practices not only harm the company but also have a negative impact on the trust of investors and other stakeholders. The involvement of external auditors from the Public Accounting Firm (KAP) Purwanto, Sungkono & Surja (PSS) in this case reflects a violation of the professional code of ethics. This study emphasizes the importance of integrity and compliance with ethical standards in preventing similar violations from occurring in the future. Recommendations for strengthening the internal control system and ethics education in the accounting environment are also presented as preventive measures.
ANALISIS PERILAKU MANAGERIAL DALAM PERENCANAAN ANGGARAN KEUANGAN PERUSAHAAN Murdoko, Berta Dwi; Trisnaningsih, Sri
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12794

Abstract

ABSTRAK Studi ini bertujuan untuk meninjau perilaku manajerial dalam perencanaan anggaran keuangan perusahaan melalui pendekatan literatur review. Perencanaan anggaran keuangan merupakan proses krusial dalam pengelolaan perusahaan, karena mempengaruhi alokasi sumber daya dan pencapaian tujuan strategis organisasi. Keberhasilan dalam penyusunan anggaran sangat bergantung pada perilaku manajerial, yang meliputi berbagai aspek psikologis, sosial, dan struktural dalam pengambilan keputusan. Beberapa faktor seperti bias kognitif, motivasi, dan konflik kepentingan ditemukan memiliki dampak signifikan pada pengambilan keputusan manajemen dalam penyusunan anggaran. Bias seperti optimism bias dan anchoring bias dapat menyebabkan prediksi anggaran yang tidak realistis, sementara motivasi dan tekanan eksternal berpotensi mendorong keputusan yang tidak optimal. Selain itu, budaya organisasi yang mendukung transparansi dan akuntabilitas meningkatkan efektivitas perencanaan anggaran. Hasil tinjauan ini menunjukkan bahwa perilaku manajerial berperan penting dalam menentukan kualitas perencanaan anggaran, dan pentingnya pendekatan yang lebih terstruktur dalam mengelola faktor perilaku tersebut. Kesadaran akan bias kognitif, pelatihan manajerial, dan penerapan sistem kontrol yang baik dapat meningkatkan akurasi serta efektivitas anggaran, yang pada akhirnya berdampak positif pada kinerja keuangan perusahaan. Kata Kunci : Perilaku manajerial, perencanaan anggaran, bias kognitif, motivasi, keuangan perusahaan.
Pengaruh Akuntansi Keperilakuan Terhadap Penyusunan Laporan Keuangan dan Sistem Informasi Akuntansi Septa Dinda Alfia, Famia; Trisnaningsih, Sri
GEMA EKONOMI Vol 12 No 3 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Accounting has several fields of knowledge, namely behavioral accounting which explains the relationship between behavior and the accounting system, behavioral accounting is an organization and accounting system whose existence is acknowledged. As for behavioral accounting is a study of the behavior of accountants and non-accountants who are influenced by functions and reporting. Accounting is an information system that identifies a record and communicates economic incidents in an organization to interested users. The so-called users in this case are external parties of the company such as investors, creditors and government agents, while the internal parties of the company are the managers and employees of the company. Accounting plays an important role as a company's financial controller that can be used to evaluate and make plans for the company's future. The purpose of this study is to find out how behavioral accounting affects financial reports and accounting information systems. The research method used is to obtain data regarding articles that contain how behavioral accounting influences the preparation of financial reports from scholar, emerald, scimago journal and related web journal data. The results of the research conclude that the results of this literature review reveal that behavioral accounting has a positive effect on the preparation of financial reports and behavioral accounting has a positive effect on accounting information systems.
Analisa Akuntansi Pertanggungjawaban Dan Partisipasi Anggaran Dalam Penilaian Kinerja Manajerial Ardilla, Alfin; Trisnaningsih, Sri
GEMA EKONOMI Vol 12 No 4 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Budget participation and accountability accounting are important elements in preparing the budget because with these two elements being effective, it will achieve the targets that have been prepared so that good performance can be achieved. In this study, the aim is to analyze more deeply about responsibility accounting and budgetary participation in improving managerial performance. The researcher uses a literature review approach, which is a systematic, explicit and reproducible method for identifying, evaluating and synthesizing research work and ideas that have been produced by researchers and practitioners. The data source used by the author is in the form of secondary data, where the researcher uses 10 articles obtained from the Google Scholar database. The results of this study indicate that changes in managerial performance are in line with changes in responsibility accounting, responsibility accounting has an important role as an evaluation and to see the financial situation in the organization, without accountability accounting everything regarding funds within the company cannot run optimally. In preparing the budget, a managerial approach is needed for its members which can reduce the performance of organizational members and participation from below so that it can be implemented effectively in related agencies.
Alat Pengukuran Dan Faktor Yang Mempengaruhi Evaluasi Kinerja: Sebuah Studi Literatur Jauharul Makhnun, Intan; Trisnaningsih, Sri
GEMA EKONOMI Vol 12 No 4 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Conceptual evaluation is the process of evaluating a concept or idea to determine whether the concept meets predetermined criteria or not. Concept evaluation is often done before product or project development begins. This study focuses on measurement tools and factors that influence performance evaluation in management, accounting, and business journals published in international journals and sinta journals, published in 2018 - 2023. It is very important to capture the development direction of performance evaluation research, especially in accounting, management, and business. This research was conducted by reviewing published literature reviews in Google Scholar, Scopus, and Sinta Journal. Literature review or literature review is a research method that is carried out by conducting studies, analysis, and evaluation of previously published papers on the research topic being carried out. Employee performance measurement tools may vary depending on the purpose of the performance evaluation and the characteristics of the organization in which the employee works. Organizations or companies also often use a balanced scorecard. In particular sales growth, measurement can also be done using the Sales Satisfication Index. Then several theories are used in research on factors that influence employee performance, including: motivation theory, expectancy theory, social learning theory, equity theory, engagement theory
Analysis Violation of Professional Ethics in Manipulation Report Finance (Study The case of PT Garuda Indonesia) Rohmah, Mufidatur; Trisnaningsih, Sri
International Journal of Management Science and Information Technology Vol. 3 No. 1 (2023): January - June 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v3i1.844

Abstract

Everyone around the world is talking about the financial statement manipulation scandal. One of the many fraud or manipulation scandals in Indonesia's financial statements that has caught the public's attention is that of PT Garuda Indonesia. The purpose of this research is to analyze the professional ethics violated by the accountants of PT Garuda Indonesia when manipulating or falsifying financial statements. This study employs a case study approach and a qualitative research method at PT Garuda Indonesia. The data collection technique uses the literary method, namely searching for or digging various types of information related to violations of professional ethics in manipulating financial reports sourced from several types of literature originating from research journals, books, articles, and electronic media. Integrity, objectivity, competence, professional due care, and professional behavior are the principles of accounting ethics that were found to have been violated in this study.
Analysis of the Role Whistleblowing System for Fraud Pervention: Theory of Planned Behavior Amalia Ramadhani, Mesra; Trisnaningsih, Sri
International Journal of Management Science and Information Technology Vol. 3 No. 1 (2023): January - June 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v3i1.860

Abstract

The existence of economic development makes the business world also develop and of course it will be more complex, the practice of crime in the form of fraud is also developing. Corruption cases are ranked first in the most detrimental fraud cases in Indonesia. Most fraud is carried out by internal companies because most of them already know where the loopholes are. This form of prevention can be carried out through a whistleblowing system, where as one of the effective control mechanisms in detecting fraud or fraud within the organization. The term for whistleblowing system reporters is whistleblower. By carrying out a whistleblowing system action, many threats and risks will be faced by the reporter. So this study uses the Theory of Planned Behavior in describing an intention to commit fraud (cheating). This research is qualitative by using a literature review approach. In this study using secondary data. This study explains that the application of the theory of planned behavior is a reference for companies in improving the whistleblowing system to anticipate fraud prevention, in which there are three factors, namely: Attitude, individual perception to do or not to do a behavior and readiness or ability to control that behavior. lead to whistleblowing behavior.
The Effect of Ease of Use, Effectiveness, and Perception of Risk on Interest in Using Seabank Digital Bank (A Case Study in Higher Education) Ramadhani Putri, Habsiah; Trisnaningsih, Sri
Entita: Jurnal Pendidikan Ilmu Pengetahuan Sosial dan Ilmu-Ilmu Sosial Special Edition: Renaisans 1st International Conference of Social Studies
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/ejpis.v1i.19142

Abstract

The development of information technology has driven the rapid growth of Financial Technology (Fintech) services, including digital banking. Ease of use, effectiveness, and transaction security have become the main factors encouraging the adoption of these services, especially among Generation Z, who are known for their adaptability to technology. One of the prominent digital banks among students is Seabank, which is recorded as the most widely used digital bank by accounting students at UPN "Veteran" East Java, with a usage rate reaching 82.9%. The purpose of this study was to analyze how ease of use, effectiveness, and risk perception influence the interest in using SeaBank digital banking among accounting students at UPN “Veteran” East Java. This study employs a quantitative method with the analysis technique of Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). This technique is used to examine the relationships among variables in the research model. Primary data were collected through an online questionnaire distributed via Google Forms to 50 Accounting students (class of 2022–2023) at UPN "Veteran" East Java. The data were analyzed using SmartPLS 4.0 software. The research conducted reveals that the variables of ease of use, effectiveness, and risk perception have a positive and significant impact on the interest in using Seabank digital banks among accounting students at UPN “Veteran” East Java.
Co-Authors Agusta, Tony Amalia Ramadhani, Mesra Amelia, Risca Della Anggiria, Kristanti Srika Anggraini, April Dwi Anthony, Debora Rachelina Putri Aprilia, Jasmine Aprilisanda, Invony Dwi Ardilla, Alfin Arini, Wirna Sofi Atanti, Della Aulia, Gabrena Septi Azahra, Jasmine Afianda Barreto, Angelica Lena Graça Budiarti, Rindu Reza dan Deddy Dwi Haryadi Dian Puspitasari Donito, Vanne Erna Sulistyowati Failasuf Herman Hendra Ferdiyanto, Jaya Fitri Damayanti Hadi Prayitno, Hadi Hanni Fadhillah Haqi, Cinta Anasilla Wulan Hero Priono, Hero Hidayat, Rovino Achmad Hidayatulloh, Ilham Rachmat Idkhiyah, Nurul Jauharul Makhnun, Intan Masnal Pabadakayo, Arabela Fidelia Mayasari, Eka Miftahul Jannah Mita, Vina Yulia Murdoko, Berta Dwi Mustofa, Alifiah Wulansari Ningrum, Lutfi Silfia Permata, Rika Wahyu Pertiwi Ananda Putri, Devi Pertiwi, Devi Pitaloka, Raci Pratama, Riyan Yoga Prayana, Putri Rizkita Priskanodi, Jionike Putra, Klanisto Raka Ramadhani Putri, Habsiah Ramadhani, Rafli Rohmah, Mufidatur Sakti, Mardha Oetasila Satmono, Vania Sharon Ardelia Septa Dinda Alfia, Famia Sulaiman, Nur Islamiati Syafhira, Reza Taufiqurrahman, Dimas Vicky Vendy Wardani, Sabrina Kusuma Wari, Mega Ardianis Widodo, Condro Widya Wijaya, Raden Muhammad Syah Arief Atmaja Wulansari Mustofa, Alifiah