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All Journal Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Komitmen : Jurnal Ilmiah Manajemen Sanskara Akuntansi dan Keuangan West Science Journal Economic and Entrepreneurship West Science Accounting and Finance
Trinandari Prasetyo Nugrahanti
IKPIA Perbanas Institute Jakarta
Economics, Econometrics & Finance Social Sciences

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Network Society: Digital Empowerment or Disempowerment Ira Patriani; Hastin Trustisari; Sih Parmawati; Trinandari Prasetyo Nugrahanti; Tengku Kespandiar
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol. 17, No 1 : Al Qalam (Januari 2023)
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/aq.v17i1.1795

Abstract

New skills and avenues for participation and self-expression in a connected society are made possible by ICT. Digital empowerment refers to the multi-step process of gaining access to better networking, communication, and collaboration opportunities and boosting the competency of individuals and communities so that they can play an influential role in society as a result of these developments. in the modern age of information. The goal of this essay is to investigate the relationship between inequality of participation and the degree to which individuals are empowered or disempowered in network society governance systems. A qualitative critical secondary data analysis was performed, in which published data and communication theory were used. This analysis contends that questions of the relationship between democracy and democratization and the role of computer-mediated communication in political communication are at the heart of the Digital Divide. The current Digital Gap is anticipated to add to structural disparities in political involvement as the role of ICT systems in political communication expands. As much as this inequality works against democracy and the political empowerment of some, it also creates chances for greater political participation by others. That raises questions about the social strata best positioned to profit from the coming networked society's electronic administration.
COPING STRATEGY KELUARGA MISKIN DALAM MEMENUHI KEBUTUHAN EKONOMI SELAMA BULAN RAMADHAN Febritesna Nuraini; Eka Kurnia Firmansyah; Derri Agusta Putra; Bakhtiar Tijjang; Trinandari Prasetyo Nugrahanti
Komitmen: Jurnal Ilmiah Manajemen Vol 4, No 2 (2023): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v4i2.25165

Abstract

Bulan Ramadhan identikkan dengan bulan suci umat muslim. Di bulan ini, sering kali banyak tradisi yang terjadi, khususnya bagi masyarakat Indonesia. Namun sayangnya tidak semua masyarakat mampu untuk menikmati tradisi bulan Ramadhan sebagaimana umumnya. Masyarakat miskin khususnya mengalami kesulitan dalam memenuhi kebutuhan ekonomi di bulan Ramadhan. Penelitian ini dilaksanakan dengan tujuan untuk melihat mengenai bagaimana Coping Strategy yang dilakukan oleh keluarga muslim untuk dapat memenuhi kebutuhan ekonomi mereka di bulan Ramadhan. Penelitian ini akan dilaksanakan dengan menggunakan pendekatan kualitatif. Data yang digunakan di dalam penelitian ini diperoleh melalui hasil pengisian kuesioner keluarga miskin di bulan Ramadhan. Hasil dari penelitian ini kemudian menemukan bahwa setidaknya terdapat dua jenis Coping Strategy yang umum digunakan, yaitu problem-focused Coping dan emotional-focused Coping. Problem-focused Coping berfokus mengenai bagaimana masalah dapat diselesaikan secara langsung, seperti merencanakan tindakan untuk menyelesaikan permasalahan secara konkret ataupun mencari informasi yang bermanfaat untuk dapat menyelesaikan masalah. Sementara itu emotional-focused Coping berfokus kepada bagaimana pengelolaan emosi terhadap masalah yang dihadapi. Hal ini dilaksanakan dalam bentuk pencarian dukungan emosi dari pihak lain, pengendalian diri terhadap emosi negatif hingga menerima tanggung jawab atas permasalahan yang terjadi.
Analyzing the Evolution of Auditing and Financial Insurance: Tracking Developments, Identifying Research Frontiers, and Charting the Future of Accountability and Risk Management Trinandari Prasetyo Nugrahanti
West Science Accounting and Finance Vol. 1 No. 02 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i02.119

Abstract

This research employed a bibliometric analysis to examine the evolution of financial audit and insurance, identify key developments, and determine research frontiers in the field. The analysis was conducted on a comprehensive dataset comprising scholarly articles, conference papers, and relevant publications. The data underwent preprocessing to ensure accuracy and reliability. Using VOSviewer, various analysis techniques were applied, including co-authorship analysis, citation analysis, and keyword and topic analysis. The findings revealed collaboration patterns among researchers, influential works, emerging research themes, and potential research frontiers. The results highlighted the impact of technological advancements, regulatory changes, and emerging risks on the field. The interpretation of the findings contributes to the understanding of accountability and risk management practices. The research identifies areas for further investigation, such as the integration of emerging technologies, regulatory effectiveness, and the management of emerging risks. The results provide insights into the past, present, and future trajectory of financial audit and insurance, guiding future research efforts and contributing to the advancement of accountability and risk management practices in the financial sector.
Pengaruh Penerapan Teknologi Big Data, Independensi Auditor, dan Kualitas Pelaporan Keuangan terhadap Efektivitas Proses Audit Trinandari Prasetyo Nugrahanti; Eko Sudarmanto; Asri Ady Bakri; Edy Susanto; Sartina R Male
Sanskara Akuntansi dan Keuangan Vol. 2 No. 01 (2023): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v2i01.249

Abstract

Proses audit merupakan hal yang mendasar bagi transparansi dan akuntabilitas keuangan, terutama dalam industri yang dinamis seperti manufaktur. Penelitian ini menginvestigasi dampak penerapan teknologi Big Data, independensi auditor, dan kualitas laporan keuangan terhadap efektivitas proses audit di sebuah perusahaan manufaktur di Provinsi DKI Jakarta. Data kuantitatif dikumpulkan melalui survei, analisis dokumen, dan penilaian laporan keuangan. Hasil penelitian menunjukkan bahwa integrasi teknologi Big Data secara substansial berpengaruh positif terhadap efektivitas audit. Meskipun independensi auditor secara umum dipertahankan, kekhawatiran muncul terkait penyediaan layanan non-audit. Kualitas laporan keuangan tetap tinggi, meningkatkan efektivitas audit. Interaksi dari faktor-faktor ini menggarisbawahi kompleksitas audit di sektor manufaktur Jakarta. Implikasinya menekankan pada adopsi teknologi strategis, perlindungan independensi auditor, dan fokus yang berkelanjutan pada kualitas pelaporan keuangan. Studi ini berkontribusi pada pemahaman praktik audit kontemporer dan implikasinya bagi para pemangku kepentingan di Provinsi DKI Jakarta.
Interplay of Economics, Entrepreneurship, and Auditing: Unveiling Financial Accountability and Performance in Business Ventures Trinandari Prasetyo Nugrahanti; Eva Andriani; Jamaluddin Majid; Muhammad Syafri; Samalua Waoma
West Science Journal Economic and Entrepreneurship Vol. 1 No. 08 (2023): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v1i03.159

Abstract

This research delves into the complex interplay between economics, entrepreneurship, and auditing within the context of Micro, Small, and Medium-sized Enterprises (MSMEs) in West Java, Indonesia. The study focuses on uncovering the effects of these interactions on accountability mechanisms and financial performance. Employing a mixed-methods approach, the research integrates quantitative survey data with qualitative interview insights. The quantitative phase involves a structured survey to explore relationships, while the qualitative phase offers deeper insights from key stakeholders. The findings reveal the mediating role of accountability in the relationship between entrepreneurship and financial performance. Auditing practices emerge as strategic tools for promoting transparency and indirectly enhancing financial outcomes. Contextual factors, such as West Java's entrepreneurial ecosystem, contribute to shaping these interactions. The insights offer practical implications for policymakers, practitioners, and stakeholders to foster sustainable growth and accountability in the MSME sector.
The Effect of Audit Quality, Auditor Independence, and Financial Reporting Transparency on Internal Control Effectiveness: A Case Study of a Public Company in Indonesia Trinandari Prasetyo Nugrahanti; Eko Sudarmanto; Mega Andani; Loso Judijanto
West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i03.370

Abstract

This study investigates the intricate dynamics of corporate governance in publicly traded companies in Indonesia, focusing particularly on the interaction of Audit Quality, Auditor Independence, Financial Reporting Transparency, and Internal Control Effectiveness. The present study showcases the development of a comprehensive measurement model, hence offering empirical support for the reliability and validity of the chosen constructs. The utilization of structural equation modeling reveals statistically significant positive correlations, indicating that heightened levels of Audit Quality, Auditor Independence, and Financial Reporting Transparency are associated with enhanced Internal Control Effectiveness. The model fit assessment confirms the adequacy of the proposed structural equation model in capturing the observed covariance structure. The explained variance in Internal Control Effectiveness highlights the substantial impact of these governance elements. These findings offer valuable insights for stakeholders and policymakers seeking to fortify corporate governance practices in the Indonesian business landscape.
Co-Authors Asri Ady Bakri Bakhtiar Tijjang Derri Agusta Putra Edy Susanto Eka Kurnia Firmansyah Eva Andriani Febritesna Nuraini Hastin Trustisari Ira Patriani Jamaluddin Majid Kespandiar, Tengku Loso Judijanto Mega Andani Muhammad Syafri Samalua Waoma Sartina R Male Sih Parmawati Sudarmanto, Eko