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All Journal Jurnal Ekonomi JRABA Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Dwi Koerniawati
Sunan Ampel State Islamic University Surabaya
Religion Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Social Sciences

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THE REMOTE AND AGILE AUDITING: A FRAUD PREVENTION EFFORT TO NAVIGATE THE AUDIT PROCESS IN THE COVID-19 PANDEMIC Dwi Koerniawati
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 6 No 2 (2021): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.485 KB) | DOI: 10.20473/jraba.v6i2.208

Abstract

This research aims to identify and navigate how auditors are able to find solutions to various obstacles that occurred in the audit process during the Covid-19 pandemic. This study uses a qualitative (non-positivistic) approach with this type of research focusing on systematic exploratory research of a pandemic covid-19 phenomenon and using descriptive analysis techniques and anticipatory condensation data from remote and agility audits. The method of data collection is carried out by interviews, observations and documentation with purposive sampling as a method of selecting research sources. Source triangulation and triangulation techniques are selected by researchers to ensure the validity of the data. The research sources are external and internal auditors from KAP leading in Indonesia and are foreign affiliated audit firm and internal auditors from companies that implement internal control of 5 people. The result of this study is that remote audit and agility audit can be used as a solution to navigate problems in carrying out the audit process and business disruption in the time of the covid-19 pandemic crisis. Remote Audit and Agility audit is an alternative way that can be used as a reference in conducting the audit process during the Covid-19 pandemic to still be able to realize Good corporate governance (GCG) and can quickly detect fraud. Real contributions that can be utilized by auditors are helping auditors find solutions in solving problems such as supervision in the form of asset misappropriation cases ranging from cash theft, misappropriation of cash receipts, fraud during disbursement, misuse of company asset inventory. and theoretical contributions to strengthen and enrich fraud pentagon theory, in addition, this research can also formulate a framework to realize Good corporate governance (GCG) and post crisis such as COVID-19.
The REGIONAL FINANCIAL RATIO ANALYSIS AS PERFORMANCE APPRAISAL TOOL (CASE STUDY ON BPPKAD MAGETAN REGENCY) Dwi Koerniawati
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

This study aims to determine the financial performance of BPPKAD Magetan Regency by analyzing the ratio of regional financial independence, effectiveness and efficiency ratio, activity ratio, growth ratio, and debt service coverage ratio. This study uses secondary data for 2018-2020 obtained through financial statement analysis. The writing methods used are description and exposition. The results showed that the independence ratio is still low with an average of 28.67% but continues to increase every year. The effectiveness ratio tends to be effective with an average of 108.46% while the efficiency ratio is already efficient with an average of 4.75%. In the ratio of BPPKAD activities, Magetan Regency is still prioritized for routine expenditure (Operations) of 69.64% rather than for development expenditure (Capital) of 14.74%. The growth ratio is showing a negative trend. Thus, the financial performance of BPPKAD Magetan Regency based on regional financial ratio analysis is quite good.
ANALISA LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PT. KALBE FARMA, TBK (PERIODE 2018-2020) Putri Puspita Dewi; Dwi Koerniawati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v1i2.572

Abstract

The purpose of this study was to determine the financial performance of PT. Kalbe Farma, Tbk in 2018 to 2020 in terms of liquidity, solvency and profitability ratios. The theoretical basis used is financial performance. The analysis tool in this study uses a liquidity ratio which includes the current ratio and quick ratio, the solvency ratio includes the debt to assets ratio and debt to equity ratio and the probability ratio which includes return on assets and return on equity. The method used is a quantitative method which data is then obtained from the financial statements of the company PT. Kalbe Farma, Tbk and collect information from several sources such as journals. The results of this study in terms of liquidity ratios based on the current ratio and quick ratio variables in 2018, 2019 and 2020 are still not stable, but the company's assets and capital can still cover the company's debt. then seen from the solvency ratio based on the debt asset ratio and debt equity ratio variables in 2018, 2019 and 2020 the results were not good because the company in managing its assets was mostly financed by creditors than from company assets or capital. In terms of profitability ratios based on the return on assets and return on equity variables in 2018, 2019, and 2020 the results are also not good because the company's profits are less than the maximum each year or often experience a decline, as well as the company's assets and capital needs that are invested.
DIGITALISASI SISTEM AKUNTANSI PEMERINTAH DAN DAMPAKNYA TERHADAP KUALITAS PELAPORAN KEUANGAN: Akuntansi diyah ayu; Dwi Koerniawati
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 4 No. 3 (2026): Edisi Januari - April
Publisher : Utiliti Project Solution

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Abstract

Digitalisasi sistem akuntansi pemerintahan merupakan langkah strategis dalam mewujudkan tata kelola keuangan yang transparan, akuntabel, dan efisien. Penelitian ini bertujuan untuk menganalisis pengaruh implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) dan Sistem Perbendaharaan dan Anggaran Negara (SPAN) terhadap kualitas pelaporan keuangan pemerintah. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif melalui studi literatur terhadap berbagai sumber relevan. Hasil penelitian menunjukkan bahwa digitalisasi sistem akuntansi melalui penerapan SAKTI dan SPAN secara signifikan meningkatkan kualitas pelaporan keuangan pemerintah, yang ditandai dengan penurunan tingkat human error hingga 65%, percepatan siklus pelaporan dari rata-rata 52 hari menjadi 21 hari, serta peningkatan transparansi melalui pengurangan asimetri informasi. Temuan ini sejalan dengan Technology Acceptance Model (TAM), Kerangka Technology–Organization–Environment (TOE), dan Resource-Based View (RBV) yang menekankan pentingnya integrasi antara teknologi, sumber daya manusia, dan infrastruktur organisasi. Meskipun demikian, penelitian ini juga mengidentifikasi adanya tantangan berupa kesenjangan digital dan keterbatasan kapasitas sumber daya manusia. Oleh karena itu, diperlukan strategi investasi teknologi yang berimbang serta pembelajaran berkelanjutan agar digitalisasi sistem akuntansi pemerintahan dapat memberikan manfaat yang berkelanjutan dalam meningkatkan kualitas pelaporan keuangan publik
TAX POLICY ON DIGITAL FINANCIAL SERVICES: REGULATORY ANALYSIS AND ITS IMPACT ON THE FINTECH ECOSYSTEM IN INDONESIA Dwi Koerniawati; Al-Amin
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 11 (2025)
Publisher : Adisam Publisher

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Abstract

This study aims to analyse the tax policies applied to digital financial services in Indonesia and their impact on the rapidly growing fintech ecosystem. Digital financial services have brought about significant transformations in financial inclusion and innovation, but they have also created new tax regulatory challenges that the government must adapt to. This study uses a qualitative approach with literature analysis. The results of the analysis show that although digital tax policies have succeeded in providing legal certainty and increasing state revenue, these policies also have an impact on increasing fintech operational costs, which affects innovation and financial inclusion. Therefore, balanced and adaptive policies are needed to support the sustainable growth of the fintech ecosystem and optimise fiscal contributions to the state.
TRANSFER PRICING AND MULTINATIONAL CORPORATIONS: AN IN- DEPTH ANALYSIS OF TRANSFER PRICING POLICIES AND THEIR IMPACTON TAXATION IN INDONESIA Hety Devita; Loso Judijanto; Renika Hasibuan; Dwi Koerniawati; Irwan Musriza Harahap
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 1 No. 2 (2023): INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Publisher : Adisam Publisher

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Abstract

This study comprehensively examines the intricate relationship between transfer pricing policies and their impact on taxation in Indonesia, concentrating on the context of multinational corporations (MNCs). The research offers an in-depth exploration of the legislative framework governing transfer pricing, shedding light on the compliance requirements imposed on MNCs and the prevalent transfer pricing methods in Indonesia. The study addresses the challenges MNCs encounter in meeting compliance standards, emphasizing the complexities of documentation and adherence to the arm's length principle. Furthermore, it investigates the broader implications of transfer pricing practices on tax revenue and economic development within the Indonesian context. By conducting a detailed literature review and analysis, the research provides valuable insights into the dynamic interplay between regulatory frameworks, corporate practices, and their impact on the fiscal landscape. In conclusion, the study offers forward- looking recommendations for future reforms to enhance the effectiveness of transfer pricing regulations and minimize the risks of tax avoidance. These recommendations, grounded in a thorough understanding of the current landscape, seek to fortify Indonesia's regulatory framework and foster collaboration between tax authorities and MNCs. The research contributes to the existing body of knowledge in international taxation and economic governance, serving as a valuable resource for scholars, policymakers, and practitioners navigating the intricate terrain of transfer pricing in Indonesia.
NAVIGATING TECHNOLOGICAL DISRUPTION: ETHICAL, LEGAL, ANDSOCIOECONOMIC DIMENSIONS IN CRAFTING A SUSTAINABLE AND JUST TAXATION SYSTEM Loso Judijanto; Dwi Koerniawati; Shohib Muslim; Pratiwi Subianto; Ahmad Rizani
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 8 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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Abstract

In navigating technological disruption within taxation systems, this research delved into the ethical, legal, and socioeconomic dimensions to craft a sustainable and just framework. Examining past trends and challenges, the study uncovered key findings reflecting stakeholders' heightened awareness, with 8%% expressing concerns about the ethical use of taxpayer data. Though acknowledged by 65% of respondents, the legal landscape faces challenges in adapting to rapid technological advancements, necessitating agile regulatory frameworks. The study revealed nuanced socioeconomic impacts, with 5%% perceiving positive effects on economic growth but 32% expressing concerns about potential disparities. Insights into behavioral aspects indicated a delicate balance, with 6%% recognizing technology's positive influence on compliance behavior, while 45% voiced concerns about its potential misuse. The synthesis of these dimensions underscores the intricate interplay shaping tax technology policies. Acknowledging limitations, including regional variations, the research calls for ongoing exploration into emerging technologies and behavioral dynamics to inform the evolution of ethical and just taxation systems in the digital era.
DIGITAL TAXATION INNOVATION IN THE ERA OF ECONOMIC TRANSFORMATION: A COMPREHENSIVE ANALYSIS OF STRATEGICOPPORTUNITIES AND SYSTEMIC CHALLENGES TO ENHANCE EFFICIENCY AND OPTIMIZE NATIONAL REVENUE Loso Judijanto; Renika Hasibuan; Rahma Helal Al_ Jbour; Dwi Koerniawati; Ignatius Septo Pramesworo
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 9 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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Abstract

Amid a transformative economic era, this groundbreaking study comprehensively analyzes digital taxation innovation. Delving into intricacies, it meticulously examines strategic opportunities and systemic challenges, emphasizing the integration of advanced data analytics, international collaboration, and public- private partnerships. Navigating the evolving fiscal landscape, the research enriches our understanding of efficiency enhancement and unveils novel approaches to optimizing national revenue. Beyond traditional boundaries, this exploration provides insights resonating with the dynamic interplay of technology and fiscal frameworks. As the digital era unfolds, the study contributes a nuanced perspective essential for policymakers, tax authorities, and stakeholders seeking a comprehensive grasp of the multifaceted dimensions of digital taxation.
NAVIGATING THE LABYRINTH: A COMPREHENSIVE STUDY OF INTRICATE DYNAMIC STRATEGIES FOR ECONOMIC MANAGEMENT IN A COMPLEX GLOBALIZED ENVIRONMENT Subhan Subhan; Surni; Dwi Koerniawati; Suharyono; Elman Johari
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 10 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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Abstract

This comprehensive study delves into the intricate realm of dynamic economic strategies, offering a nuanced exploration of their application for effective economic management in the ever-evolving globalized environment. The modern economic landscape is marked by unprecedented transformations, necessitating a profound understanding of strategies that navigate this labyrinth of complexities. This research is anchored in unraveling the nuanced dynamics inherent in economic management, emphasizing the indispensable attributes of adaptability, resilience, and forward-thinking approaches. Employing an interdisciplinary lens, the study meticulously examines successful case studies, evaluates ongoing changes within the global economy, and proposes refined strategies tailored for policymakers and stakeholders. The research seeks to contribute valuable perspectives to the discourse on navigating economic complexities in an interconnected world by synthesizing insights from diverse disciplines, including economics, technology, and policy studies. This study aims to provide a comprehensive framework beyond conventional analyses, offering actionable insights for those steering economic policies in an era of rapid transformations.
Co-Authors Ahmad Rizani Al-Amin diyah ayu Elman Johari Harahap, Irwan Musriza Hety Devita Ignatius Septo Pramesworo Loso Judijanto Pratiwi Subianto Putri Puspita Dewi Rahma Helal Al_ Jbour Renika Hasibuan Shohib MUSLIM Subhan Subhan Suharyono Surni