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All Journal Jurnal Reviu Akuntansi dan Keuangan AKUNTABILITAS Jurnal Akuntansi & Auditing Indonesia Journal of Accounting and Investment Jurnal Tekun KEUNIS Akuisisi : Jurnal Akuntansi Quantitative Economics and Management Studies Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Trisakti IIJSE Greenation International Journal of Economics and Accounting
Viska Anggraita
Department Of Accounting, Faculty Of Economics And Business, Universitas Indonesia
Aerospace Engineering Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Mathematics Other

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Analisis Perubahan Kebijakan Akuntansi Dari Sak Etap Ke Sak Ep (Studi Kasus: Entitas X) Anshari, Khairil; Anggraita, Viska
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 10 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i10.4946

Abstract

Laporan keuangan adalah laporan yang secara sistematis memberikan gambaran tentang kondisi dan hasil keuangan suatu entitas, yang digunakan oleh manajemen sebagai bentuk pertanggungjawaban atas pengelolaan sumber daya perusahaan. Penelitian ini bertujuan untuk menganalisis dampak perubahan kebijakan akuntansi dari SAK ETAP ke SAK EP pada Laporan Keuangan Entitas X Tahun 2024. Berdasarkan SAK EP yang berlaku efektif per 1 Januari 2025, setiap entitas yang sebelumnya menggunakan SAK ETAP sebagai pedoman dalam pelaporan keuangan diwajibkan untuk menyusun laporan keuangannya sesuai dengan SAK EP. Terkait perubahan kebijakan akuntansi ini, Entitas X perlu mempersiapkan implementasi laporan keuangan berdasarkan SAK EP. Penelitian ini menganalisis perubahan mendasar antara SAK ETAP dan SAK EP akibat adanya perubahan kebijakan akuntansi tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan data primer yang dikumpulkan melalui wawancara dan data sekunder yang diambil dari laporan keuangan Entitas X. Hasil penelitian ini mengidentifikasi bahwa dampak signifikan dari perubahan kebijakan akuntansi dari SAK ETAP ke SAK EP pada Entitas X terletak pada penyajian laporan keuangan, prinsip konsolidasi, pajak tangguhan, instrumen keuangan dan laporan arus kas.
An Evaluation of Risk Culture at a Regional Owned Enterprise in South Kalimantan: A Case Study of PT. Air Minum ABC Dzakiyah Nur Azmie; Viska Anggraita
Greenation International Journal of Economics and Accounting Vol. 3 No. 1 (2025): Greenation International Journal of Economics and Accounting (March - May 2025)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i1.374

Abstract

Mayor Regulation of ABC Number 93 of 2019 emphasizes the obligation to implement risk management within the Government of XYZ City, including regional owned enterprises such as PT. Air Minum ABC. The purpose of this study is to evaluate the implementation of risk culture at PT. Air Minum ABC (Perseroda) using the 2012 framework developed by The Institute of Risk Management (IRM), through a combined approach of risk personality (Risk Type Compass), individual ethics (Moral DNA), and organizational perspective (Risk Culture Aspect Model). Primary data were collected through a survey involving 94 employees and in-depth interviews with the heads of risk management and internal audit, supported by secondary data obtained from internal documents of PT. Air Minum ABC. This study shows that PT. Air Minum ABC (Perseroda) has established a relatively strong foundation of risk culture based on the IRM 2012 framework, with an organizational score of 62 points, indicating a medium level of maturity. The Risk Type Compass (RTC) analysis reveals a dominance of Deliberate, Prudent, and Wary risk types among the majority of employees, while the Moral DNA results indicate strong ethical values in the dimensions of obedience, reason, and care, particularly among managerial staff and employees in the mature age group. The Internal Audit Division stands out in both personality and ethical aspects. At the organizational level, the aspects of Tone at the Top and Informed Risk Decision received the highest scores, whereas Accountability, Risk Resources, and Rewarding Appropriate Risk Taking still require strengthening. These findings underscore that building a strong risk culture depends not only on systems, but also on individual personality profiles and ethical values that shape collective behavior across all levels of the organization.
Evaluating Internal Control Over Financial Reporting Capacity in Government Ministries and Agencies Anas Isnaeni; Viska Anggraita
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 3 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i3.40763

Abstract

Purpose: This research aims to evaluate the capacity development of Internal Control over Financial Reporting or Pengendalian Intern atas Pelaporan Keuangan (PIPK), within selected central government ministries and agencies (Kementerian/Lembaga, or K/L). The evaluation is conducted in response to recommendations from the Supreme Audit Agency (Badan Pemeriksa Keuangan, BPK) and findings from the Financial and Development Supervisory Agency (Badan Pengawasan Keuangan dan Pembangunan, BPKP), both of which emphasize the need to enhance the quality and effectiveness of PIPK implementation. Methodology/approach: Employing a qualitative case research design, the research adopts the United Nations Development Programme (UNDP) Capacity Assessment Framework as its analytical lens. The evaluation focuses on four critical dimensions of capacity—namely, institutional arrangements, leadership, knowledge, and accountability—across four selected ministries and agencies. Data were collected through semi-structured interviews, questionnaires, and analysis of relevant documents Findings: The research identifies varying degrees of capacity gaps across the institutions. The most significant gap was found in the leadership dimension, while the accountability dimension exhibited the smallest gap. Key challenges include limited availability of qualified human resources, uneven knowledge management practices, and weak mechanisms for institutional documentation and evaluation. Practical implications: The findings offer valuable insights for policymakers and regulatory bodies to design more targeted capacity-building interventions. These include enhancing leadership engagement, implementing systematic knowledge management strategies, and reinforcing institutional structures to improve the overall effectiveness of PIPK in the public sector. Originality/value: This research represents one of the initial efforts to apply the UNDP Capacity Assessment Framework to the evaluation of PIPK implementation within Indonesian government institutions. It contributes to a deeper understanding of institutional capacity gaps and offers practical recommendations to enhance the reliability and accountability of public sector financial reporting.
Reconsidering Mandatory Audit Firm Rotation in Indonesia: Perspectives from Large, Medium, and Small Audit Firms Fitriany Fitriany; Viska Anggraita; Sandra Aulia; Tarko Sunaryo; Rio F Kiantara
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 4 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i4.42189

Abstract

Purpose: This study aims to assess the perceptions of large, medium, and small accounting firms regarding the reconsidering of mandatory audit firm rotation (MAFR) in Indonesia, considering its impact on independence, professional skepticism, new perspectives, familiarity threats. Methodology/Approach: This study used a quantitative approach, using questionnaires from auditors from three groups of accounting firms. These questionnaires were analyzed using the Kruskal-Wallis test and Dunn's post-hoc test to identify significant differences between groups. Findings: The study, with 235 respondents, showed that perceptions of MAFR in Indonesia vary across accounting firms. Small accounting firms support MAFR because they believe it maintains independence, strengthens professional skepticism, and opens up opportunities for new clients. Medium accounting firms are moderate, considering both the legitimacy benefits and the costs of rotation. Conversely, Big Four accounting firms view firm rotation as less necessary, as they rely on partner rotation, global reputation, and a strong internal quality control system. Practical Implications: Although perceptions of MAFR differ across accounting firm groups, MAFR should continue to be implemented with the support of mechanisms such as comprehensive audit documentation and effective knowledge transfer to achieve the benefits of rotation without compromising audit quality. Originality/Value: No research has been found comparing the perceptions of large, small, and medium-sized auditors regarding MAFR in terms of independence, professional skepticism, and audit costs, and statistically testing the relevance of MAFR in the Indonesian context following the revocation of the MAFR policy.
Lean Accounting to Reduce Lead Time in the Expenditure Cycle Yuni Fitrantinah; Viska Anggraita
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9280

Abstract

This study analyzes the causes of long payment lead times in the Accounts Payable (AP) process at PT XYZ, an oil distribution company, and suggests improvements based on Lean Accounting principles. The company's vendor payment lead time target is 5 working days, but actual lead times range from 8 to 11.25 days, with only 44–63% of the target achieved. Key issues identified include redundant verification steps, delays in three-way matching (PO, GR, and invoices), and the reliance on physical documents that cause waiting and transportation waste. The process also faces delays due to approval queues, repetitive checks, and document errors requiring rework. Data was collected through interviews with key personnel, field observations, and document analysis. The root cause analysis revealed that the current process is based on a traditional accounting model, focusing on control through multiple manual checks instead of prevention and automation. The proposed Lean Accounting-based improvements include: (1) simplifying verification to a single control point with ERP system support, (2) reducing approval levels from six to three, with spot checks for supervisors, (3) adopting accounting by exception for high-value transactions and new vendors, (4) streamlining document processing to avoid batch waiting, (5) digitizing the process with a vendor portal, and (6) improving error prevention early in the process to reduce rework.
Co-Authors A. Arywarti Amarullah, Fitriani Amarullah, Fitriany Anas Isnaeni Arie Wibowo Arie Wibowo Arywati Arywati Asri Adika Widyawati Bachtiar, Emil Dzakiyah Nur Azmie F. Fitriany Fitriany Fitriany Fitriany Fitriany Fitriany Fitriany, Fitriany Fitriany, . Khairil Anshari, Khairil Kiantara, Rio Ferdinand Lindawati Gani Luh Putu Ratna Sundari Marganingsih, Arywarti Marganingsih, Arywarti Oktaviana, Sonya Pertiwi, Hanna Rio F Kiantara Rosdiana, Nur Sumi Mina Sandra Aulia Sandra Aulia Sandra Aulia Sinaga, Ramona Sylvia Veronica Nalurita Purnama Siregar Tarko Sunaryo Yuni Fitrantinah