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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Akuntansi & Auditing Indonesia Jurnal Ketahanan Nasional JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Aplikasi Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akuntansi dan Bisnis Journal of Contemporary Accounting Jurnal Abdimas Madani dan Lestari (JAMALI) Proceeding of National Conference on Accounting & Finance Jurnal Ekonomi Dan Bisnis The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia Rahmatan Lil’alamin Journal of Community Services (RLA) Adpebi International Journal of Multidisciplinary Sciences IJEFSD Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Ayu Chairina Laksmi, Ayu Chairina
Department Of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Pelatihan Bisnis Merangkai Buket Bunga Sebagai Upaya Untuk Meningkatkan Pendapatan dan Kesejahteraan Rumah Tangga Meidawati, Neni; Setyono, Primanita; Nustini, Yuni; Hudayati, Ataina; Laksmi, Ayu Chairina; Rahayu, Isti; Marfuah; Cahyawati, Noor Endah; Yendrawati, Reni; Prabowo, Hendi Yogi
Rahmatan Lil 'Alamin Journal of Community Services Volume 4 Issue 1, 2024
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol4.iss1.art2

Abstract

Every house has a yard that can be used to cultivate plants, especially flower plants. A variety of flower plants can live in Indonesia. Flower plants can be used as a source of income. Flower plants can be sold directly, used for family celebrations, wedding anniversaries, graduations and so on. The aim of the community service is to increase the role of housewives in order to increase their awareness toward natural resources around them, especially flowers which are very easy to cultivate. The method used is training given to the members of Pemberdayaan dan Kesejahteraan Keluarga (PKK), and inviting professional trainers in making flower bouquets. Hopefully the training through the community service program can provide skills for PKK members to improve the family economy through the use of flower cultivation.
Persepsi dan Minat Mahasiswa Jurusan Akuntansi Terhadap Pilihan Profesi Sebagai Konsultan Pajak Mafazah, Nur Istiani; Laksmi, Ayu Chairina
Jurnal Aplikasi Bisnis Volume 22 No.2 , Desember 2025
Publisher : Program Sarjana Terapan Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol22.iss2.art1

Abstract

Tujuan dari studi ini adalah untuk meneliti persepsi dan minat mahasiswa akuntansi untuk memilih profesi sebagai konsultan pajak. Metode pengambilan sampel yang digunakan adalah metode purposive sampling dengan populasi seluruh mahasiswa S1 Akuntansi di wilayah Yogyakarta dan Kalimantan Barat. Jumlah kuesioner yang terkumpul dan dapat diolah adalah 114 kuesioner. Hasil penelitian ini menunjukkan bahwa persepsi mahasiswa Akuntansi tidak mempengaruhi pilihan profesi sebagai konsultan pajak. Sementara itu minat mahasiswa Akuntansi memiliki pengaruh positif dan signifikan terhadap pilihan profesi sebagai konsultan pajak. Oleh karena itu, semakin tinggi minat mahasiswa untuk menjadi konsultan pajak, peluang mahasiswa untuk memilih menjadi konsultan pajak juga akan meningkat.
Pemberdayaan UMKM melalui Pendampingan Penyusunan Laporan Keberlanjutan: Pendekatan Partisipatif dalam Meningkatkan Daya Saing Berkelanjutan: Indonesia Laksmi, Ayu Chairina; Tumewang, Yunice Karina; Ardiami, Kinanthi Putri; Tatik; Wicaksono, Aditya Pandu; Octavio, Muhammad Fadhly Rizky; Mustofa , Ikrom
Jurnal Abdimas Madani dan Lestari (JAMALI) Volume 08, Issue 1, Maret 2026
Publisher : UII

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jamali.vol8.iss1.art2

Abstract

Sustainability issues have become a central concern in contemporary business practices, including within the Micro, Small, and Medium Enterprises (MSMEs) sector, driven by increasing stakeholder demands for environmental, social, and governance (ESG) performance. Brownies Cinta MSME, as a rapidly growing enterprise in Indonesia, demonstrates significant economic potential but faces challenges related to production waste management, energy consumption, and social responsibility. To date, the enterprise has not developed a sustainability report as a formal instrument to measure and communicate its sustainability performance. This community engagement initiative aims to enhance the capacity of Brownies Cinta MSME to understand and prepare a sustainability report based on the Global Reporting Initiative (GRI) Standards. The program employed a collaborative approach through online training and mentoring involving the MSME partner and the University of Southampton. Data were collected using a triangulation method, combining questionnaires, in-depth interviews, direct observation, and Focus Group Discussions (FGDs), with a particular emphasis on environmental (GRI 300) and social (GRI 400) aspects. The data were analyzed using descriptive and qualitative approaches within the GRI framework, complemented by a materiality assessment to identify the most relevant sustainability issues. The results indicate an improvement in the partner’s understanding of sustainability practices and the successful development of a draft sustainability report aligned with GRI Standards. This initiative is expected to support the implementation of sustainable business practices and strengthen MSMEs’ transparency and accountability toward their stakeholders.
Corporate Social Responsibility dan Stabilitas Keuangan terhadap Financial Fraud: Peran Moderasi dari Kualitas Audit Ashma', Fathin Ulfatul; Laksmi, Ayu Chairina
Reviu Akuntansi dan Bisnis Indonesia Vol. 7 No. 1 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i1.17739

Abstract

Latar Belakang: Fraud telah menjadi pusat perhatian bagi sebagian besar perusahaan. Hasil survei yang dilakukan oleh Association of Certified Fraud Examiners (ACFE) menunjukkan bahwa fraud dengan kasus terbanyak secara berturut-turut adalah financial fraud. Hal ini menandakan bahwa masih banyak manajemen perusahaan yang melakukan perekayasaan laporan keuangan.Tujuan: Penelitian ini bertujuan untuk menguji peran dari moderasi kualitas audit pada hubungan antara Corporate Social Responsibility (CSR) dan stabilitas keuangan terhadap financial fraud.Metode Penelitian: Metode pengambilan sampel dalam penelitian ini adalah metode purposive sampling dan diperoleh sampel sejumlah 164 sampel. Data yang digunakan adalah data dari laporan tahunan dan laporan keuangan perusahaan perbankan tahun 2018-2021 yang berasal dari web Bursa Efek Indonesia (www.idx.co.id). Alat analisis penelitian ini menggunakan software SPSS versi 25.Hasil Penelitian: Berdasarkan analisis yang telah dilakukan diperoleh hasil penelitian bahwa CSR berpengaruh negatif terhadap financial fraud. Stabilitas keuangan berpengaruh positif terhadap financial fraud. Kualitas audit tidak mampu memoderasi hubungan antara CSR dan financial fraud. Kualitas audit mampu memoderasi hubungan antara stabilitas keuangan dan financial fraud.Keaslian/Kebaruan Penelitian: Penelitian ini mengembangkan penelitian dari Baten dkk., (2021) dengan menambahkan variabel independen yaitu Stabilitas keuangan dan variable kualitas audit sebagai variabel moderasi. Penelitian ini menguji peran kualitas audit sebagai variabel moderasi untuk menghubungkan variabel Corporate Social Rensposibility (CSR) dan stabilitas keuangan terhadap financial fraud yang diharapkan dapat membatasi penyalahgunaan tersebut.
THE INFLUENCE OF INTERNAL CONTROL SYSTEMS ON EMPLOYEE PERFORMANCE IN STATE-OWNED CONSTRUCTION COMPANIES IN INDONESIA Rangga Bagus Sena; Ayu Chairina Laksmi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 4 (2026): April
Publisher : PT. Radja Intercontinental Publishing

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

Abstract

BUMN construction companies in Indonesia are experiencing declining performance. Management is crucial to help improve performance by focusing more on internal control to ensure the company achieves its goals. The objective of this study was to analyze the influence of the Control Environment, Risk Assessment, Monitoring Activities, Control Activities, Information and Communication, and Monitoring on employee performance. The research method used quantitative research. The population in this study was all employees of state-owned construction companies in Indonesia, with a sample size of 150 employees. Data collection methods used a questionnaire with a Likert scale. Data analysis methods included multiple linear regression analysis, the Classical Assumption Test, the t-test, the F-test, and the R-test. The results of the study indicate that the Control Environment has a significant positive effect on employee performance, with a t-test significance value of 0.000
Toward an Integrated Model of Fraud Prevention in Higher Education Institutions: A Fraud Diamond Theory-Based Literature Review with Evidence from Indonesian Higher Education and Comparator Sectors Fadhilah Raudhotus Soraya; Ayu Chairina Laksmi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3083

Abstract

Fraud in higher education institutions remains a pressing concern, and this review examines the issue primarily through evidence from Indonesia, as illustrated by the alleged new-student admission bribery case at Universitas Lampung in 2022. Prior quantitative studies have reported inconsistent results regarding internal control systems, compensation suitability, university governance, and organizational culture as determinants of fraud prevention, with each determinant typically tested in isolation and without a unifying theoretical framework. This study employs a qualitative literature review of 20 studies published between 2016 and 2026 that examine these four determinants, consisting of 13 studies related to Indonesian higher education, one international higher education comparator, and six comparator studies from other Indonesian organizational sectors and proposes an integrated model that maps each determinant a specific element of fraud diamond theory. The findings show that internal control systems and internal audit have the most methodologically triangulated empirical support, followed by university governance, while compensation suitability and organizational culture remain rarely tested directly within the higher education context, with most evidence drawn from comparative studies in other public-sector settings. The proposed model repositions fraud diamond theory as a prospective and prescriptive framework rather than merely an explanatory tool, thereby offering a theoretically coherent and context-specific basis to guide future empirical testing and institutional policy in Indonesian higher education.
Co-Authors Adella Puspita Hasri Aditya Pandu Wicaksono Ahmad Syarif Kurniawan Al Hafis, Savero Izkha Anggara, M Zueda Ardiami, Kinanthi Putri Arifah, Alfin Nisaul Ashma', Fathin Ulfatul Ataina Hudayati Cahyawati, Noor Endah Diki Ferdiana Fadhilah Raudhotus Soraya Hanin, Imtiyas Ula Dhiya Ikrom Mustofa Indah Suciati Isti Rahayu Mafazah, Nur Istiani Marfuah Meidawati, Neni Muhammad Fadhly Rizky Octavio Muhammad Farid Iffat Nustini, Yuni Piniji, Lintang Sekar Prabowo, Hendi Yogi Puteri, Saefah Auliyandini Raidho Satria Febrian Rangga Bagus Sena Reni Yendrawati Rizki Hamdani Salsabila, Alya Nadhifah Salsabila Setyono, Primanita Sundawan, Hilmy Pradana TATIK Tumewang, Yunice Karina Umairoh Ayunda Fitri Umam, Rian Sahrul Wirawan Hardinto