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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Media Riset Akuntansi Jurnal Pendidikan Akuntansi (JPAK) Jurnal Akuntansi Multiparadigma JURNAL EKONOMI DAN BISNIS AIRLANGGA JDE (Journal of Developing Economies) Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Fokus Ekonomi JURNAL EDUCATION AND DEVELOPMENT Berdikari: Jurnal Pengabdian Masyarakat Indonesia JURNAL PENDIDIKAN TAMBUSAI Jurnal Pendidikan Akuntansi dan Keuangan The International Journal of Business Review (The Jobs Review) JURNAL AKUNTANSI Jurnal Ilmiah Akuntansi dan Bisnis SULUH: Jurnal Abdimas Akbis: Media Riset Akuntansi dan Bisnis Jurnal Riset Akuntansi Politala Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi ASAWIKA: Media Sosialisasi Abdimas Widya Karya Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Cahaya Mandalika Ekobis: Jurnal Ilmu Manajemen dan Akuntansi International Journal of Business, Law, and Education Jurnal Abdimas Sangkabira Jurnal Abdimas Kartika Wijayakusuma INVOICE : JURNAL ILMU AKUNTANSI Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Journal of Trends Economics and Accounting Research Jurnal Manajemen Jurnal Riset Akuntansi dan Bisnis Indonesia Jurnal Akuntansi Manajerial (Managerial Accounting Journal) JURNAL ECONOMINA Abdimas Mandalika Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan VISA: Journal of Vision and Ideas JEKAMI: Journal of Accounting JIMEKA
Aristanti Widyaningsih
Indonesian Education University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Nursing Public Health Social Sciences Other

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APAKAH ANCHORING-ADJUSTMENT HEURISTIC DAN DISKUSI TIM AUDIT MEMPENGARUHI PROFESSIONAL JUDGMENT AUDITOR? Najwa, Eissa Ainun; Apandi, R. Nelly Nur; Widyaningsih, Aristanti
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 14, No 1 (2025): Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjunpura
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v14i1.78890

Abstract

Penelitian ini meneliti pengaruh anchoring-adjustment heuristic dan diskusi tim audit terhadap penilaian risiko audit dalam evaluasi bukti audit. Auditor sering kali menggunakan heuristik, strategi penyederhanaan, dalam membuat keputusan di tengah ketidakpastian. Diskusi tim audit dapat mempengaruhi proses penilaian risiko dengan pertukaran informasi dan opini. Penelitian ini menggunakan metode eksperimental metode Two Way ANAVA dengan desain faktorial 2x2, dengan menggunakan 40 junior auditor dari Kantor Akuntan Publik di Kota Bandung sebagai sampel penelitian. Hasil menunjukkan bahwa anchoring-adjustment heuristic dan diskusi tim audit memiliki pengaruh signifikan terhadap penilaian risiko audit meskipun tidak ada interaksi signifikan antara kedua faktor tersebut. Responden yang tidak mendapatkan faktor anchoring-adjustment heuristic tetapi melakukan diskusi tim audit memiliki penilaian risiko audit yang sama dengan yang tidak melakukan diskusi. Namun, responden yang tidak mendapatkan faktor anchoring-adjustment heuristic dan tidak melakukan diskusi tim audit memiliki penilaian yang berbeda daripada yang mendapatkan faktor anchoring-adjustment heuristic. Penelitian ini memberikan kontribusi untuk pemahaman tentang faktor-faktor psikologis yang memengaruhi penilaian risiko audit, serta implikasinya terhadap evaluasi bukti audit.  This study examines the influence of the anchoring-adjustment heuristic and audit team discussions on audit risk assessment in evaluating audit evidence. Auditors often use heuristics and simplification strategies in making decisions under uncertainty. Audit team discussions can influence the risk assessment by exchanging information and opinions. This study uses the experimental method of Two Way ANOVA method with a 2x2 factorial design, using 40 junior auditors from Public Accounting Firms in Bandung City as the research sample. The results show that the anchoring-adjustment heuristic and audit team discussion significantly influence audit risk assessment, although there is no significant interaction between the two factors. Respondents who did not get the anchoring-adjustment heuristic factor but conducted audit team discussions had the same audit risk assessment as those who did not conduct discussions. However, respondents who did not receive the anchoring-adjustment heuristic and did not have audit team discussions had different assessments than those who received the anchoring-adjustment heuristic. This research contributes to the understanding of the psychological factors that influence audit risk assessment and the implications for evaluating audit evidence.
Activity-Based Costing (ABC) in the Manufacturing Industry: A Literature Review Saeed, Abdulmalek Marwan M.; Widyaningsih, Aristanti; Khaled, Amgad S. D.
Journal of Developing Economies Vol. 8 No. 2 (2023)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jde.v8i2.40426

Abstract

Activity-based costing (ABC) is a way to figure out actual costs. It has become an essential part of both manufacturing and service organizations. This study aims to figure out the effect of the ABC on the manufacturing system. The data was collected from different countries. The method of this study is the systematic Literature Review of the last ten years, 2012-2022. Activities-based costing (ABC) is a good system because it was adopted by many manufacturing businesses to achieve several benefits, including cost ascertainment, which helped them make wise price decisions, cost reduction, which increased profitability, increased productivity, time and resource savings, and improved production quality. Lack of information and inadequate understanding of how to use the ABC system in their company were to blame for companies that did not accelerate its use. Using activity-based costing is effective.
Revitalisasi BUMDes Mitra Raharja Mandiri: Pendampingan Penataan Keuangan dan Perencanaan Pemasaran Fatimatuzzahra, Mutia; Saputri, Khalista Ariza; Agustina, Diva Tri; Widyaningsih, Aristanti; Nurrizkiana, Rika
Abdimas Galuh Vol 7, No 2 (2025): September 2025
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v7i2.19255

Abstract

Kegiatan pendampingan ini bertujuan merevitalisasi pengelolaan BUMDes Mitra Raharja Mandiri melalui pendampingan dalam penataan sistem keuangan dan perencanaan pemasaran. Permasalahan utama yang dihadapi BUMDes mencakup tidak tersusunya laporan keuangan secara sistematis dan kurangnya strategi pemasaran, baik daring maupun luring. Pendekatan yang digunakan adalah Participatory Business Improvement (PBI), yang menggabungkan observasi lapangan, wawancara, pelatihan, dan implementasi sistem digital. Hasil kegiatan menunjukan adanya peningkatan efisiensi dan akurasi dalam pencatatan keuangan melalui Google Form dan Spreadsheets, serta tumbuhnya kesadaran akan pentingnya pemasaran secara digital. Program ini sangat ditunjang oleh partisipasi aktif pengurus BUMDes dan keterlibatan pemerintah desa.
Studi Literatur: Pengaruh Tingkat Pendidikan, Pengalaman Kerja Serta Skeptisme Profesional Auditor Terhadap Kualitas Audit Indah Ananda Rayza Putri; Aristanti Widyaningsih; Nelly Nur Apandi
JURNAL ECONOMINA Vol. 3 No. 10 (2024): JURNAL ECONOMINA, Oktober 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i10.1442

Abstract

The purpose of this study was to determine whether or not there was an influence of each independent variable, namely the level of education, work experience, and professional skepticism of auditors on audit quality. The method used was a literature review method using library research techniques to collect data. Articles that passed the selection were then used for analysis of the main topics to be discussed. The results of the analysis showed that there were pros and cons to the influence of the level of education or work experience on audit quality. Meanwhile, the influence of professional skepticism has a positive impact on audit quality. This is because the audit process needs to be accompanied by the auditor's skeptical nature in order to find unusual findings. Further research is recommended to examine other indicators that can affect audit quality.
Analisis Kepatuhan UMKM terhadap Kewajiban Hukum dan Keuangan PT Perorangan: Pengaruh Fenomena FOMO Nurhartati, Ucu; Widyaningsih, Aristanti; Apandi, Aristanti Nelly Nur
Jurnal Pendidikan Tambusai Vol. 8 No. 3 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini mengeksplorasi tingkat kepatuhan UMKM terhadap kewajiban hukum dan keuangan mereka setelah konversi menjadi Perseroan Terbatas (PT), yang didorong oleh fenomena Fearof Missing Out (FOMO) terhadap peluang bisnis formal yang terjangkau. Melalui tinjauan terhadap peraturan perpajakan, standar akuntansi, dan studi kasus UMKM, ditemukan bahwa, terlepas dari daya tarik biaya yang lebih rendah, banyak UMKM yang tidak memiliki pemahaman yang memadai mengenai tanggung jawab perpajakan dan manajemen keuangan yang selaras dengan standar akuntansi. Kesenjangan dalam pengetahuan ini meningkatkan risiko ketidakpatuhan dan kemungkinan sanksi hukum. Studi ini merekomendasikan untuk membuat program edukasi, bekerja sama dengan pemerintah dan asosiasi bisnis, untuk membekali UMKM dengan pemahaman yang jelas tentang tanggung jawab pajak dan akuntansi mereka. Pendekatan edukasi yang komprehensif seperti ini diharapkan dapat meningkatkan kepatuhan hukum dan berkontribusi pada keberlanjutan UMKM dalam jangka panjang.
IMPLIKASI RELEVANSI NILAI INFORMASI NON AKUNTANSI TERHADAP NILAI PERUSAHAAN Rahman, Fathur; Widyaningsih, Aristanti; Andriana, Denny
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 4 No. 1 (2023)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v4i1.1218

Abstract

Studi ini menyelidiki masalah relevansi nilai informasi non-akuntansi untuk pasar modal Indonesia. Penelitian ini bertujuan untuk menguji pengaruh modal intelektual, komisaris independen dan kepemilikan institusional terhadap relevansi nilai dan implikasinya terhadap nilai perusahaan pada perusahaan publik yang terdaftar di BEI pada tahun 2020. Penelitian ini merupakan penelitian deskriptif dan verifikatif dengan pendekatan kuantitatif. Berdasarkan pengambilan sampel secara proporsional random sampling menggunakan Krejcie-Morgan diperoleh 242 sampel perusahaan. Data penelitian diperoleh dari laporan keuangan yang tersedia di website masing-masing perusahaan, website BEI, dan yahoo finance. Pengujian hipotesis dilakukan dengan analisis jalur menggunakan SmartPLS 3.0. Hasil penelitian ini menemukan bahwa: (1) Modal intelektual berpengaruh terhadap relevansi nilai; (2) Komisaris independen tidak berpengaruh terhadap relevansi nilai; (3) Kepemilikan institusional berpengaruh terhadap relevansi nilai; (4) Modal intelektual berpengaruh terhadap nilai perusahaan; (5) Komisaris independen tidak berpengaruh terhadap nilai perusahaan; (6) Kepemilikan institusional berpengaruh terhadap nilai perusahaan; (7) Relevansi nilai berpengaruh terhadap nilai perusahaan; (8) Modal intelektual berpengaruh terhadap nilai perusahaan melalui relevansi nilai; (9) Komisaris independen tidak berpengaruh terhadap nilai perusahaan melalui relevansi nilai; (10) Kepemilikan institusional mempengaruhi nilai perusahaan melalui relevansi nilai.
Exploring The Role of Technology in Facilitating Academic Fraud in Universities: Literature Review: Akuntansi Natawiria, Muhammad Dava; Widyaningsih, Aristanti; Arief, Meta
VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i3.3148

Abstract

This research aims to determine the role of technology in facilitating academic cheating at universities. This research uses a systematic literature review (SLR) method, which identifies, evaluates, and interprets results from various sources related to previous research topics from 2018 - 2023. The research method uses the publish or publish platform as the main source for searching for scientific articles. An article search was carried out with the title the role of technology in Facilitating Academic Fraud (fraud) and academic cheating at Universities. This research shows that academic fraud is an opportunity to use illicit methods to steal other people's work for personal gain. Academic cheating is a problem in the current era of online learning. Cheating is a type of academic cheating that often occurs when a student is studying.
Fraud Prevention In Village Financial Management (Literature Review) Fauziah, Nur Israq; Widyaningsih, Aristanti; Arief, Meta
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to identify and synthesize the key factors that influence fraud prevention in village financial management through a systematic literature review. A total of 25 peer-reviewed articles published between 2015 and 2024 were selected using predefined inclusion criteria from reputable databases such as Scopus, Web of Science, and Google Scholar. The findings reveal three major categories of influencing factors: (1) individual and psychological elements, including attitudes, self-awareness, and personal morality; (2) organizational mechanisms, such as internal control systems, ethical organizational culture, human resource competence, whistleblowing systems, accountability, and compensation structures; and (3) external pressures, including coercive, mimetic, and normative pressures. Among these, individual morality and human resource competence emerge as the most critical components for minimizing fraudulent practices. Self-awareness among village officials also plays a vital role in encouraging ethical behavior. The study contributes to the literature by presenting an integrative conceptual framework that links psychological, organizational, and environmental factors affecting fraud prevention in decentralized financial governance. It highlights the importance of fostering ethical cultures and strengthening institutional controls at the village level. Future research should empirically validate the proposed framework and explore regional variations to develop more targeted strategies and policy recommendations for improving transparency and financial accountability in village governance.
The Influence of Financial Literacy, Financial Behavior and Mental Accounting on the Consumptive Behavior of Mobile Legends Game Players Putri, Edelweis Az-Zahra Fadlila Khaira Sufyan; Widyaningsih , Aristanti; S. Purnomo, Budi
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2590

Abstract

In recent years, the video game industry has grown rapidly, making it one of the largest entertainment sectors globally. In 2022, the total revenue of the gaming industry reached 185 billion USD, surpassing the music and film industries. This growth is driven by various business models, including game sales, subscriptions, in-game microtransactions, and digital advertising. Consumptive behavior in online games is increasing along with the ease of digital transactions. Previous studies related to financial literacy on consumptive behavior in the context of online games are still limited so that previous studies are difficult to find. Therefore, an understanding of the factors that influence players' financial decisions is needed, especially in the context of financial literacy, financial behavior, and mental accounting. This study aims to analyze the effect of financial literacy, financial behavior, and mental accounting on the consumptive behavior of Mobile Legends game players in Generation Z in Bandung City. This study uses a quantitative method with a descriptive and verification approach. Data were collected through questionnaires distributed to respondents using a purposive sampling method, namely Mobile Legends players from Generation Z in Bandung City. Data analysis was conducted using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with SmartPLS. The results of the study indicate that financial literacy has a negative effect on consumer behavior. Meanwhile, financial behavior and mental accounting do not have a negative effect on consumer behavior.
Apakah Penerapan Etika Profesi dapat Membatasi Perilaku Tidak Etis Akuntan? susilawati, Illa; Arief, Meta; Widyaningsih, Aristanti
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 11 No. 2 (2022): Nominal September 2022
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v11i2.50497

Abstract

Abstrak: Apakah Penerapan Etika Profesi dapat Membatasi Perilaku Tidak Etis Akuntan?  Banyak kasus pelanggaran kode etik yang masih sering terjadi di Indonesia, salah satu faktor penyebabnya adalah perilaku tidak etis. Penelitian ini bertujuan untuk menjelaskan apakah dengan menerapkan konsep etika profesi akuntan dapat mengurangi adanya perilaku tidak etis. Penelitian ini menggunakan metode Systematic Literature Review (SLR) dengan cara mengkaji beberapa jurnal yang berstandar nasional maupun internasional yang telah terpublikasikan dalam kurun waktu 5 tahun dimulai dari tahun 2017 sampai tahun 2021. Hasil penelitian ini mengungkapkan bahwa peran etika profesi sangat berperan penting untuk membatasi perilaku tidak etis yang dilakukan oleh setiap individu dalam melakukan penyimpangan maupun perilaku kecurangan oleh para akuntan. Keterbatasan penelitian beberapa jurnal yang sesuai kebutuhan sangat kurang memadai. Kontribusi penelitian ini diharapkan dapat membantu kesejahteraan perusahaan dan memberikan wawasan kepada manajer secara keseluruhan, mengenai seseorang akan bertindak secara etis dan tidak etis sehingga praktik akuntansi dapat terdidik secara baik.Kata kunci: Akuntan, Etika profesi, Perilaku tidak etisAbstract: Do Application of Professional Ethics Can Limit the Unethical Behavior of Accountants? There are many cases of violations of the code of ethics that still occur frequently in Indonesia, one of the causes of which is unethical behavior. This study aims to explain whether applying the concept of accountant professional ethics can reduce the presence of unethical behavior. This research uses the Systematic Literature Review (SLR) method by examining several journals with national or international standards that have been published within five years, starting from 2017 to 2021. The results of this study reveal that the role of professional ethics plays an important role in limiting unethical behavior carried out by each individual in committing deviations and fraudulent behavior by accountants. The research limitations of some journals that are needed are very inadequate. The contribution of this research is expected to help the welfare of the company and provide insight to managers as a whole about how someone will act ethically and unethically so that accounting practices can be well educated.Keywords: Accountants, Professional ethics, Unethical behavior
Co-Authors Agisti, Chika Almalia Agnitami, Zhelda Shafira Agustina, Diva Tri Amalia Putri, Amalia Andriana, Denny Anief, Raifa Praharsa Annisa Nur Hanifah Apandi, Aristanti Nelly Nur Arifin Hamsyah Mukti Azzakiya, Izzfanya Baihaki, Izra Cahyana, Tiara Putri Dewi S, Astri Dewi Yuniarti Rozali, Rozmita Fathur Rahman Fatimatuzzahra, Mutia Fatmawati, Ifat Fauziah, Nur Israq Fitri Hanifah Fitriyanto, Muhammad Zaki 'Aaqila Hanifah, Annisa Nur Hermayanti, Salma Nur Heryana, Toni Heryana, Tony hilmy, syafiq Illa Susilawati Indah Ananda Rayza Putri Indi Nur Fajriani Khaled, Amgad S. D. Kharisma Endarty Khitmatyar, Ridha Faatihah Kinasih, Nastiti Pramesti Komariah, Eneng Siti Kusumah, Dwi Jaya Lastiar Hutapea, Hutapea Lazuardian, Muhamad Farhan Lutfi Madani Ma'rifah, Ma'rifah Maulana, M. Hernanda Zaki Meta Arief Meta Arief Meta Arief Meta Arief, Meta Muh. Fadhil Ramadhan Muhamad Haikal Muhammad Faisal Mulyana, Dendi Nabila Rhine Wernada Nabila Siti Nur Fadhilah Nabilah Adzhani Nadi Azkia Ali Alfathimi Najwa, Eissa Ainun Natalia, Lita Natasya Khairunnisa Natawiria, Muhammad Dava Nindha Utami Cahaya Muchti Noorsyah, Muhammad Naufal Nugroho, Kezia Joy Nur Apandi, R Nelly Nur Israq Fauziah Nurhartati, Ucu Nurmala Sari, Meilani Nurrizkiana, Rika Oktaviani, Dita Aulia Pakpahan, Feby Napa Caecylia Pujirahayu, Imaniar Putri, Edelweis Az-Zahra Fadlila Khaira Sufyan Rahmahdita, Lintang Nazhara Rahmat Hidayat Raymond Petrus Sugijaya Rida Rosmawati Rival Ardiansyah Rozmita Dewi Yuniarti, Rozmita Dewi S. Purnomo, Budi Saeed, Abdulmalek Marwan M. Saputri, Khalista Ariza Sari, Septhia Ratna Saviana Andjani Musofwan Shafira Dewi Faza Sindiati Fadillah Duhita Sulthan Yusuf Abdullah Suryo Pratolo susilawati, Illa Sutrisno Sutrisno Syifa Khairunnisa Tantri, Gita Khaliana Tiara Oksari Zahra, Haura