Article Per Year (5 Year)
p-Index From 2021 - 2026
1.633
P-Index
This Author published in this journals
All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Abdimas Sangkabira Sustainable : Jurnal Akuntansi Jurnal Abdimas Independen Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Mahasiswa Akuntansi
Victoria Kusumaningtyas Priyambodo
Universitas Mataram
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
Outsourcing Internal Audit : Cost and Benefit Analysis Paradisa Sukma; Yustrida Bernawati; Novia Rizki; Victoria Kusumaningtyas Priyambodo
SUSTAINABLE JURNAL AKUNTANSI Vol 2 No 2 (2022): Volume 2 No. 2 November 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i2.15631

Abstract

ABSTRACT The purpose of this research is to explore outsourcing of internal audit in terms of the costs and benefits provided. This type of research is qualitative with literatur review data, namely observation of journals and books relating to outsourcing of internal audit. The results of the study announce the compilation of companies using internal audit, the company can minimize costs incurred and get the same or more benefits from internal audits in the company. This benefit gets a kiss in small and medium-sized companies that have funds in the provision of funds for corporate supervision activities. However, to optimize these benefits, companies need to consider various things such as internal audit knowledge related to the company and the confidentiality of company information.ABSTRAKTujuan penulisan artikel ini adalah untuk mengeksplor outsourcing audit internal dari sisi biaya dan manfaat yang dimiliki. Jenis penelitian ini adalah kualitatif dengan metode pengumpula data studi literatur yaitu observasi terhadap jurnal dan buku yang memiliki topik terkait outsourcing audit internal. Hasil penelitian menyatakan bahwa ketika perusahaan menggunakan outsourcing audit internal, maka perusahaan dapat meminimalisir biaya yang dikeluarkan dan mendapatkan manfaat yang sama atau bahkan lebih dari audit internal yang ada di perusahaan. Manfaat ini semakin besar dampaknya pada perusahaan kecil dan menengah yang memiliki keterbatasan dalam penyediaan dana untuk aktivitas pengawasan perusahaan. Namun untuk mengoptimalisasi manfaat tersebut, perusahaan perlu mempertimbangkan berbagai macam hal seperti pengetahuan audit internal terkait perusahaan dan kerahasiaan informasi perusahaan.
DETERMINAN KUALITAS AUDIT DI INDONESIA Paradisa Sukma; Novia Rizki; Victoria Kusumaningtyas Priyambodo
Jurnal Ilmiah Akuntansi Indonesia Vol 8, No 1 (2023): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v8i1.14270

Abstract

This study aims to examine the effect of audit committee effectiveness and auditor characteristics on audit quality in manufacturing companies in Indonesia for the 2014-2018 period. The number of observations used was 615 observations. Hypothesis testing uses multiple linear regression models with ordinary least square (OLS) estimation. The results of the F test show that the effectiveness of the audit committee and the characteristics of the auditors significantly affect audit quality. The adjusted R square value of 25% indicates that there are other variables effect the model by 75%. The results of this study indicate that the effectiveness of the audit committee and specialized industry auditors have a significant positive effect on audit quality. An effective audit committee is formed based on three attributes, namely: the number of members, audit committee meetings, and expertise. Those attributes will be able to carry out a monitoring role to ensure that the financial information submitted by the company has shown the actual condition of the company so that the quality of the audit produced by KAP will increase. Likewise, the use of industry-specialized auditors by companies will improve audit quality through auditors' knowledge and experience in the industry.
TRANSPARANSI LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI SITUS WEB Victoria Kusumaningtyas Priyambodo; Novia Rizki; Paradisa Sukma
Jurnal Riset Mahasiswa Akuntansi Vol. 3 No. 2 (2023): Jurnal Riset Mahasiswa Akuntansi, Juni 2023
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v3i2.689

Abstract

Internet telah diadopsi sebagai salah satu dari beberapa cara untuk mewujudkan dan mencapai transparansi yang lebih besar berkaitan dengan kegiatan pemerintah. Internet, secara umum, dan situs web resmi, khususnya, secara mendasar telah mengubah hubungan antara warga negara dan pemerintah dengan memfasilitasi akses ke sejumlah besar data kinerja pemerintah. Masyarakat harus mengontrol kegiatan yang dilakukan oleh pejabat publik dan, untuk tujuan ini, informasi yang dilaporkan harus jelas, tepat waktu, relevan, dan berkualitas tinggi Penelitian ini bertujuan untuk menganalisis ketersediaan dan aksesibilitas laporan keuangan pemerintah daerah melalui situs web resmi pemerintah dengan sampel 30 pemerintah kota se-Jawa dan Bali. Melalui analisis konten, hasil studi ini menunjukkan bahwa sebesar 73% Pemerintah Kota memiliki skor indeks aksesibilitas di atas 7. Sebagian besar situs web pemerintah kota memiliki tampilan yang beragam sehingga cukup sulit menentukan letak data laporan keuangan untuk tiap pemerintah kota.
SOSIALISASI DAN PENDAMPINGAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN PERKOTAAN DAN PEDESAAN DI KABUPATEN LOMBOK TIMUR Victoria Kusumaningtyas Priyambodo; Zihaddiah Fitri Azzahra; Intan Juwita Hartini; Novia Rizki; Nungki Kartikasari; Paradisa Sukma
Jurnal Pengabdian kepada Masyarakat Vol. 12 No. 1 (2025): JURNAL PENGABDIAN KEPADA MASYARAKAT 2025
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/abdimas.v12i1.6330

Abstract

Rural and Urban Land and Building Tax (PBB) is collected and managed by the region, in this case by the Regional Revenue Agency. Based on a field survey conducted by the team, there are still many people in the East Lombok Regency area who do not understand the obligation to pay land and building tax, including the value of the tax object and the amount of the tax rate. In addition, since 2024 there has been an increase in the Taxable Object Sales Value (NJOP) of PBB in the East Lombok area. This community service activity aims to increase the tax knowledge of the community in the East Lombok area and to improve the fulfillment of PBB tax obligations through socialization. The proposed problem-solving plan is to record the taxpayer's house and assets, as well as socialization regarding the requirements and procedures for managing the SPPT PBB. The location of this community service activity was carried out in the Sakra District, East Lombok Regency. The community service team carried out this activity accompanied by officers from the East Lombok Regional Revenue Agency. This activity is carried out periodically by providing a schedule to each village in the Sakra District with the aim of going directly to the community to increase public knowledge about taxes and increase public awareness of the obligation to pay taxes.
Analisis Kondisi Keuangan Pemerintah Kota Batam Tahun 2023-2024 Dwi Hasmi Sulistiani; Victoria Kusumaningtyas Priyambodo
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2026): Jurnal Riset Mahasiswa Akuntansi, Maret 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i1.2800

Abstract

Analysis of local government financial conditions plays a crucial role in providing a comprehensive overview of fiscal health, enabling early detection of budgetary imbalances, optimizing resource allocation, and enhancing accountability and regional development sustainability. This study aims to analyze the financial condition of the Batam City Government for the 2023-2024 period using a framework of six financial ratio dimensions: short-term solvency, budgetary solvency, long-term solvency, service solvency, financial flexibility, and financial independence. Employing a descriptive quantitative approach, this research utilizes secondary data from local government financial reports. The findings indicate that the overall financial condition of Batam City Government is relatively healthy and stable, with significant improvements in short-term liquidity, financial flexibility, and per capita service solvency, supported by the absence of long-term liabilities—despite pressures on budgetary solvency from rising personnel expenditures and declining financial independence due to weakening locally generated revenue (PAD) contributions. Overall, Batam City Government demonstrates high fiscal resilience against shocks, with substantial fiscal space for adaptation; however, optimizing PAD, controlling mandatory spending, and leveraging assets are essential to strengthen fiscal autonomy and ensure sustainable public service delivery amid population growth and strategic economic activities as a free trade zone.
PEMANFAATAN MEDIA DIGITAL DALAM EDUKASI PEMBUATAN PUPUK ORGANIK BAGI MASYARAKAT M. Ali Azis Hasan Rizki; Fadiya Utami; Fhina Marisya Putri; Victoria Kusumaningtyas Priyambodo; Novia Rizki; Ahmad Zaenal Wafik
Jurnal Abdimas Sangkabira Vol. 6 No. 2 (2026): Jurnal Abdimas Sangkabira, Juni 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v6i2.3147

Abstract

Keterbatasan pemahaman mengenai tahapan pembuatan pupuk organik cair dan terbatasnya akses terhadap pelatihan menjadi kendala dalam pemanfaatan limbah organik secara optimal. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman masyarakat mengenai pembuatan pupuk organik cair dari limbah daun kering melalui pemanfaatan media digital. Mitra kegiatan terdiri atas mahasiswa, pelajar, guru, dan masyarakat umum yang memiliki ketertarikan terhadap pengelolaan limbah organik serta membutuhkan media pembelajaran yang mudah diakses untuk mempelajari pembuatan pupuk organik cair. Tim pengabdian berperan dalam mengidentifikasi kebutuhan mitra, menyusun materi edukasi, memproduksi video pembelajaran berbasis audiovisual, mendistribusikan materi melalui TikTok, Instagram Reels, YouTube Shorts, dan WhatsApp, serta memfasilitasi diskusi dan pendampingan selama kegiatan berlangsung. Evaluasi dilakukan menggunakan kuesioner daring yang diikuti oleh 101 peserta. Hasil kegiatan menunjukkan bahwa video edukasi mampu membantu peserta memahami proses pembuatan pupuk organik cair dengan skor rata-rata 4,25, sedangkan media digital membantu proses pembelajaran dengan skor 4,31 dan meningkatkan pengetahuan peserta dengan skor 4,23. Selain edukasi daring, sebagian peserta juga mengikuti kegiatan observasi dan praktik pengelolaan bahan organik secara langsung. Kegiatan ini menghasilkan video edukasi digital yang dapat diakses secara mandiri oleh masyarakat dan berpotensi menjadi sarana edukasi yang efektif dalam meningkatkan pemahaman mengenai pengelolaan limbah organik dan pembuatan pupuk organik cair.
Apakah Religiusitas Dan Ideologi Etis Benar-Benar Penting? Sebuah Perspektif Dari Hubungan Antara Love Of Money Dan Perilaku Tidak Etis Para Akuntan Tri Hanani; Paradisa Sukma; Novia Rizki; Wulandari Agustiningsih; Victoria Kusumaningtyas Priyambodo
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2026): Jurnal Riset Mahasiswa Akuntansi, Juni 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i2.3208

Abstract

Financial statements are a crucial element of an accountant's preparation. However, accountants often engage in unethical behavior toward financial statements, one of which is based on a love of money. This study aims to determine the moderating impact of ethical ideology and religiosity on the relationship between love of money and unethical behavior. This is a quantitative study using a questionnaire as the data collection technique. Data processing with a total of 205 respondents revealed a significant impact of love of money on the tendency for unethical behavior in accountants. This implies that one of the root causes of unethical behavior in accountants is an excessive love of money. This study also provides empirical evidence that intrinsic religiosity can weaken the impact of love of money on unethical behavior, while extrinsic religiosity does not. This implies that the deeper and more internalized a person's religiosity, the lower the impact of love of money on the tendency for unethical behavior.
Pelatihan Business Model Canvas untuk Pengembangan Usaha BUMDesa di Kecamatan Kopang, Lombok Tengah Rr. Sri Pancawati Martiningsih; Victoria Kusumaningtyas Priyambodo; Biana Adha Inapty; Baiq Fantri Safarinda Takwani
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 7 No 1 (2026): Jurnal Abdimas Independen, Mei 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v7i1.3138

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pelatihan Business Model Canvas (BMC) kepada pengelola Badan Usaha Milik Desa (BUMDesa) Trasne di Desa Muncan, Kecamatan Kopang, Kabupaten Lombok Tengah, dalam rangka meningkatkan kapasitas mereka untuk mengembangkan usaha desa secara lebih terencana dan sistematis. BUMDesa Trasne menghadapi berbagai hambatan pengembangan usaha, antara lain keterbatasan keterampilan sumber daya manusia, keputusan manajemen yang kurang tepat, laporan keuangan yang sederhana, campur tangan pemerintah dan kurangnya dukungan masyarakat. Metode kegiatan ini meliputi penyampaian materi, simulasi penyusunan rencana bisnis menggunakan BMC, dan diskusi interaktif. Hasil kegiatan menunjukkan peningkatan pengetahuan dan keterampilan peserta dalam mengidentifikasi komponen-komponen utama BMC serta merumuskan strategi pengembangan usaha BUMDesa yang potensial, khususnya usaha kolam renang yang memanfaatkan potensi lokal Desa Muncan. Kegiatan ini mendorong komitmen pengurus BUMDesa untuk menerapkan BMC secara mandiri dan berkelanjutan guna menunjang keberhasilan dan keberlangsungan usaha desa.
Pengaruh Sosial Media Co-Creation dan Praktik Akuntansi Manajerial Terhadap Keberlanjutan Industri Hospitality dengan Kinerja Perusahaan Sebagai Variabel Mediasi Wulandari Agustiningsih; Tri Hanani; Victoria Kusumaningtyas Priyambodo; Novia Rizki
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 11 No. 2 (2026): Jurnal Penelitian Ekonomi dan Akuntansi JPENSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v11i2.2796

Abstract

This study examines the effect of social media co-creation integration and managerial accounting practices on the sustainability of the hospitality industry, with company performance as a mediating variable. This research uses a survey method with a purposive sampling technique conducted on the Gen Z population involved in co-creation in the hospitality industry. Social Cognitive Theory and Theory of Planned Behavior are used to understand social interactions and adoption factors. In the data collection stage, researchers managed to obtain a total of 202 questionnaires for further testing using smartpls. The results of the study show a significant relationship between social media integration and the sustainability of the hospitality industry, with company performance as a mediator. Managerial Accounting has no direct influence on Hospitality Sustainability and is not significant. This study provides strategic recommendations for stakeholders to improve performance and sustainability through technological innovation in the hospitality industry
Determinants of MSMEs Business Performance: The Role of Entrepreneurial Orientation, Business Management Capability, and Functional Business Capability Paradisa Sukma; Muhammad Raihan Mubaraq; Victoria Kusumaningtyas Priyambodo
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 11 No. 2 (2026): Jurnal Penelitian Ekonomi dan Akuntansi JPENSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v11i2.2807

Abstract

This study examines the determinants of MSME business performance by investigating the roles of entrepreneurial orientation, business management capability, and functional capability. Using a quantitative associative approach, data were collected from 63 MSMEs in Mataram City, West Nusa Tenggara, Indonesia, and analyzed using PLS-SEM with SmartPLS. The results indicate that entrepreneurial orientation and business management capability have positive and significant effects on business performance, while functional capability has no significant effect. These findings highlight the importance of entrepreneurial orientation and managerial capability in improving MSME performance and competitiveness.
Co-Authors Ahmad Zaenal Wafik Baiq Fantri Safarinda Takwani Bernawati, Yustrida Biana Adha Inapty, Biana Adha Dwi Hasmi Sulistiani Fadiya Utami Fhina Marisya Putri Intan Juwita Hartini M. Ali Azis Hasan Rizki Muhammad Raihan Mubaraq Novia Rizki Nungki Kartikasari Paradisa Sukma Rr. Sri Pancawati Martiningsih Tri Hanani Wulandari Agustiningsih Zihaddiah Fitri Azzahra