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All Journal Jurnal Bina Bangsa Ekonomika Jurnal Masyarakat Madani Indonesia Jurnal Ekonomi dan Kewirausahaan West Science Jurnal Pengabdian Masyarakat dan Riset Pendidikan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Dhana
Dwi Fitrianingsih
Universitas Pamulang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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PENGARUH KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE DI PERUSAHAAN MANUFAKTUR FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Dwi Fitrianingsih; Putri Wulandari
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 1 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i1.480

Abstract

This study was conducted to determine the Effect of the Audit Committee and Audit Quality on Tax Avoidance in Food and Beverages Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 Period. The number of samples taken was 13 Food and Beverages Manufacturing Companies that were included in the criteria. The audit committee is measured by the number of audit committee members and the quality of the audit is measured by dummy variables. Tax avoidance as a dependent variable is measured by the cash effective tax rate (CETR). The method used to analyze the relationship between variables in this study is multiple linear regression analysis.       The results of the Hypothesis test show that the Audit Committee has a significant positive effect on Tax Avoidance, Audit Quality has a negative insignificant effect on Tax Avoidance. Simultaneously, the Audit Committee and Audit Quality Have a Significant Positive Effect on Tax Avoidance
Financial Distress dalam Literatur Keuangan dengan Analisis Bibliometrik Loso Judijanto; Wahyuni Istiqomah Adha; Dwi Fitrianingsih; Eko Sudarmanto
Jurnal Ekonomi dan Kewirausahaan West Science Vol 2 No 03 (2024): Jurnal Ekonomi dan Kewirausahaan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jekws.v2i03.1434

Abstract

Penelitian ini menganalisis literatur mengenai financial distress melalui pendekatan bibliometrik untuk mengidentifikasi tren, tema, peluang penelitian, dan kolaborasi penulis. Data diambil dari basis data akademik Google Scholar, mencakup artikel jurnal, prosiding konferensi, dan buku yang diterbitkan antara tahun 1971 hingga 2024. Analisis klaster menunjukkan bahwa topik financial distress terutama terkait dengan konsep keuangan seperti leverage, profitability, liquidity, dan cash flow. Tren penelitian mengindikasikan peningkatan minat pada topik seperti financial literacy dan capital structure dalam beberapa tahun terakhir. Peluang penelitian diidentifikasi di area yang kurang dieksplorasi seperti tata kelola perusahaan dan penghindaran pajak. Selain itu, analisis jaringan kolaborasi penulis mengungkapkan adanya beberapa kelompok penelitian aktif, namun juga menunjukkan adanya potensi untuk memperkuat kolaborasi lintas kelompok. Penelitian ini memberikan wawasan yang mendalam tentang dinamika dan perkembangan literatur financial distress, serta mengarahkan penelitian di masa depan untuk mengisi gap yang ada dan memperkuat kolaborasi antar peneliti.
Peran Corporate Governance Memoderasi Hubungan Audit Internal dengan Pendeteksian Kecurangan Laporan Keuangan Shally Khomilah; Dwi Fitrianingsih
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 6 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i6.12392

Abstract

This study aims to analyze the effect of internal audit on the detection of fraudulent financial statements and examine the role of corporate governance in moderating the relationship in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2023–2024 period. Fraudulent financial reporting remains a serious issue in SOEs, indicating weaknesses in internal supervision and corporate governance implementation. Therefore, internal audit and corporate governance are expected to play an important role in improving fraud detection effectiveness. This research uses a quantitative method with an associative approach. The data used are secondary data obtained from annual reports and financial statements of SOEs listed on the Indonesia Stock Exchange. The sampling technique applied was purposive sampling, resulting in 14 companies with 28 observation data during the research period. Data analysis was conducted using panel data regression with the assistance of EViews 12 software. The results indicate that internal audit has an effect on the detection of fraudulent financial statements. In addition, corporate governance is able to moderate the relationship between internal audit and fraudulent financial statement detection. Strong corporate governance implementation strengthens the effectiveness of internal audit in detecting indications of fraud in financial reporting. These findings imply that companies need to improve the quality of internal audit functions and strengthen corporate governance practices to minimize the risk of financial statement fraud. This study contributes to the literature on internal audit, corporate governance, and fraud detection, particularly in the context of Indonesian SOEs.
Pendampingan Penerapan Audit Internal Sebagai Upaya Peningkatan Tata Kelola Keuangan pada UMKM: Pengabdian Shally Khomilah; Dwi Fitrianingsih
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 5 Nomor 1 (Juli 2026 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v5i1.6982

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian, namun masih menghadapi berbagai kendala dalam pengelolaan keuangan. Permasalahan utama yang dihadapi mitra meliputi belum tertibnya pencatatan keuangan, tidak adanya pemisahan antara keuangan usaha dan pribadi, lemahnya pengendalian internal, serta belum adanya evaluasi keuangan secara berkala. Selain itu, pemahaman pelaku UMKM terhadap audit internal masih rendah dan belum pernah mendapatkan pendampingan dalam penerapannya. Kondisi ini menyebabkan rendahnya kualitas tata kelola keuangan, sehingga berisiko menimbulkan kesalahan pencatatan, pemborosan biaya, hingga potensi kecurangan. Sebagai solusi, kegiatan pengabdian ini menawarkan pendampingan penerapan audit internal sederhana yang disesuaikan dengan kondisi UMKM. Kegiatan meliputi pelatihan dasar tata kelola keuangan, pendampingan penyusunan pencatatan keuangan sederhana, penerapan prosedur pengendalian internal, serta praktik audit internal secara langsung. Selain itu, mitra juga didampingi dalam penyusunan laporan keuangan periodik dan evaluasi kondisi usaha. Pendekatan yang digunakan bersifat partisipatif dan aplikatif agar mitra dapat langsung memahami dan menerapkan sistem yang diberikan. Target luaran dari kegiatan ini adalah meningkatnya kemampuan mitra dalam mengelola keuangan usaha secara tertib dan sistematis, tersusunnya laporan keuangan sederhana, serta diterapkannya audit internal sebagai alat pengendalian dan evaluasi usaha. Selain itu, diharapkan terbentuk kebiasaan pengelolaan keuangan yang lebih transparan, akuntabel, dan berkelanjutan. Rencana kegiatan dilaksanakan secara bertahap, dimulai dari perizinan dan observasi awal untuk mengidentifikasi kondisi mitra, dilanjutkan dengan sosialisasi program. Tahap inti berupa pelatihan dan pendampingan dilaksanakan untuk memperbaiki sistem pencatatan dan pengendalian keuangan. Selanjutnya dilakukan evaluasi untuk mengukur keberhasilan program, diikuti dengan publikasi hasil kegiatan, serta penyusunan laporan akhir. Dengan pendekatan ini, diharapkan kegiatan pengabdian dapat memberikan dampak nyata dalam meningkatkan tata kelola keuangan UMKM.
Enhancing Village Information Transparency and Economic Empowerment Through Website Management Training in West Bayah Tri Wahyudi; Erlina Sari Pohan; Dwi Fitrianingsih; Gita Puspita
Jurnal Masyarakat Madani Indonesia Vol. 5 No. 2 (2026): Mei
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/sx1y7456

Abstract

Strengthening public information openness at the village level is crucial to promote transparency, accountability, and community participation. However, the use of village websites in many areas, including Bayah Barat Village in Lebak Regency, is still limited to static information and has not yet developed as an interactive public service medium. This situation is exacerbated by the limited digital literacy of village officials and inadequate internet infrastructure. This community service activity uses a participatory-based training and mentoring model with a learning by doing method. The stages of the activity include initiation, planning, technical training, mentoring, and post-training evaluation. The results show a significant increase in digital literacy among village officials, with the average skill score rising from 52% to 81%. The previously static village website now features activity news, financial reports, and promotion of local SMEs. Post-training evaluation also indicates an increase in public access to information and participation in village deliberations. Although internet infrastructure remains a barrier, this activity successfully demonstrated that a learning by doing approach with continuous evaluation can strengthen the capacity to manage village websites as a tool for public information openness and local economic empowerment.
The Role of Forensic Accounting in Detecting Financial Fraud in the banking sector Muhammad Hasyim Ashari; M. Anas; Dwi Fitrianingsih
Dhana Vol. 2 No. 1 (2025): DHANA-MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/pxhx7a76

Abstract

This study explores the role of forensic accounting in detecting fraud within the banking sector, with a focus on its practices, challenges, and contributions to internal control systems. Using a qualitative case study approach, data were collected through in-depth interviews with key informants from major financial institutions, including Bank Negara Indonesia (BNI), Bank Central Asia (BCA), and oversight bodies such as the Financial Services Authority (OJK) and the Financial Transaction Reports and Analysis Center (PPATK). The findings reveal that forensic accounting plays a significant role in uncovering complex fraud schemes that are often undetected by conventional auditing processes. Techniques such as financial ratio analysis and forensic data analytics prove effective in identifying anomalies, while digital tools enhance the accuracy and efficiency of investigations. However, challenges such as limited data access, lack of organizational support, and weak inter-agency collaboration continue to hinder optimal outcomes. The study concludes that integrating forensic accounting into internal audit mechanisms and enhancing collaboration among stakeholders can significantly strengthen fraud prevention and detection systems in the banking industry.
Co-Authors Eko Sudarmanto Erlina Sari Pohan Gita Puspita Loso Judijanto M. Anas Muhammad Hasyim Ashari Putri Wulandari Shally Khomilah Wahyuni Istiqomah Adha