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All Journal Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ners Jurnal Revenue : Jurnal Ilmiah Akuntansi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Akuntansi dan Keuangan Journal of Mathematics Instruction, Social Research and Opinion
Fitriana Fitriana
Universitas Sangga Buana YPKP
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PENELITIAN CONTINUOUS AUDITING DAN MONITORING UNTUK MASA DEPAN MENGGUNAKAN ANALISIS BIBLIOMETRIK Desy Elevany Sera; Fitriana Fitriana; Rachmat Agus Santoso
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.348

Abstract

This study aims to further examine the concept of implementing continuous auditing and monitoring (CACM) to  provide broader insight and can reduce audit audit costs, enabling internal auditors to provide more accurate and timely audit report results. With bibliometric analysis collected from the Scopus database of 240 documents from 2010 to 2020. The research method uses bibliometric analysis. An application system for data visualization using VOSviewer. Continuous Auditing and Monitoring (CACM) research is still little found because the concept was socialized by BPKP through the National Seminar-AAIPI in 2016.  Research by the Deputy of Bappenas shows that the application of the CACM concept currently requires more management support in the form of regulatory availability and integrated application system support that is able to produce quality information or data to meet audit needs more effectively. This research can be a guideline for future researchers to conduct research on the application of continuous auditing and monitoring (CACM) for internal auditors to carry out internal control and assessment of risk management in an organization. Bibliometric analysis of the concepts of continuous auditing and monitoring with Scopus data is still difficult to find. This research provides new insights into the concept of implementing continuous auditing and monitoring so that it can be useful in evaluating internal control and appropriate risk assessment in the government sector in Indonesia
ANALISIS BIBLIOMETRIK ATAS PENELITIAN BELANJA PERPAJAKAN MENGGUNAKAN APLIKKASI VOSVIEWER Diperhatikan Halawa; Fitriana Fitriana; Rachmat Agus Santoso
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11557

Abstract

Tax spending leads to reduced tax revenue from certain taxpayers. It has been a lot to do the study of this field. The purpose of this study is to analyze the classification of tax expenditure research articles, identify topic trends in tax expenditure research, and analyze opportunities for tax spending research topics in the future. The research method used a five-step method of bibliometric analysis and data analysis was used vosviewer application. Article searches were used through data from Scopus with the keyword "tax expenditure" in the title section of the Scopus database published from 1977 – 2022 (a period of 45 years) and obtained 74 articles. The results of the first VOSviewer analysis, network visualization, show that the tax expenditure research article can be classified into four clusters. The first cluster consists of 6 keywords, the second cluster consists of 10 keywords, the third cluster consists of 9 keywords, and cluster four consists of 10 keywords. The results of VOSviewer's second analysis, overlay visualization, show that the trends in research topics are economics, tax expenditure, econ, and management. The results of the third VOSviewer analysis, density visualization, show that there are still many rarely studied so that it becomes an opportunity for research topics in the future. Keywords: tax spending, bibliometric analysis, Publish or Perish, VOSviewer, Scopus
Analisis Potensi Kecurangan Pada Laporan Keuangan Perusahaan Bumn Di Bursa Efek Indonesia: Pendekatan Hexagon Fraud Analysis (Studi Empiris Tahun 2020-2023) Desman Serius Nazara; Fitriana Fitriana; Zainal Arifin
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11408

Abstract

This study investigates the factors influencing the potential for fraud in financial reports of state-owned enterprises (BUMNs) listed on the Indonesian Stock Exchange (BEI) from 2020 to 2023. Utilizing a quantitative approach with random sampling of 70 investors and Structural Equation Modeling (SEM) via Smart PLS, the research examines the relationships between financial performance metrics, governance structures and policies, ethical climate and corporate culture, and fraud potential in financial reports. The findings reveal that financial performance metrics significantly impacts fraud potential in financial reports both directly and indirectly through ethical climate and corporate culture, indicating the crucial role of ethical practices in mitigating fraud risks. Conversely, governance structures and policies directly affects fraud potential in financial reports, but its indirect effect through ethical climate and corporate culture is not significant, suggesting that mere presence of governance policies is insufficient without effective implementation and a strong ethical culture. These insights highlight the need for robust ethical environments and comprehensive governance practices to enhance financial reporting transparency and accountability, thereby bolstering investor confidence and sustainable performance in BUMNs.
THE INFLUENCE OF MARKETING STRATEGY AND SERVICE INNOVATION ON THE GROWTH OF PRIVATE HOSPITAL PATIENTS Tia Ariani Salsabila; Kosasih; Vip Paramarta; Farida Yuliaty; Fitriana
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i1.2502

Abstract

Private hospitals need to implement marketing strategies and service innovation to increase the number of patients and maintain a competitive advantage. Marketing strategies increase public awareness, while service innovation improves quality and patient satisfaction. This research aims to analyze the influence of both. The method used is a literature study with secondary data from articles and literature taken from Google Scholar (2020-2024). The results of research conducted by several authors also show that marketing strategies and service innovation have a significant impact in increasing the number of patients visiting the hospital.The research results show that these two factors have a positive effect on the number of patient visits. Effective marketing strategies can attract public interest in health services, while service innovation improves the quality of the patient experience. These two factors interact, helping hospitals strengthen their competitive advantage and drive patient growth. Therefore, hospitals must develop effective marketing and service innovation strategies to maintain growth and competitive advantage.
Pengaruh Kepatuhan Laporan Keuangan, Pemanfaatan Teknologi Informasi, Pengendalian Internal terhadap Pencegahan Fraud Pengelolaan Dana Desa : Studi Empiris pada Pemerintah Desa di Kecamatan Malaka Barat Valerianus Bria; Fitriana Fitriana; Zaenal Aripin
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.7383

Abstract

Village fund management in Indonesia still faces serious challenges due to high levels of fraud, including corruption, fraudulent statement, and asset misappropriation. This situation requires more effective prevention systems based on transparency, accountability, and digitalization. This study aims to examine the influence of Financial Reporting Compliance, Information Technology Utilization, and Internal Control on Fraud Prevention in Village Fund Management. The research was conducted in Malaka Barat District using a quantitative approach and Structural Equation Modeling–Partial Least Squares (SEM-PLS). A total of 96 respondents, consisting of village heads and village officials from 12 villages, were selected through purposive sampling, based on their active involvement in managing village funds. The findings reveal that Financial Reporting Compliance and Information Technology Utilization significantly affect Fraud Prevention, while Internal Control does not show a statistically significant effect. Nevertheless, the effect size (f²) indicates that Internal Control contributes moderately at a structural level. These results suggest that reporting practices and digitalization serve as key drivers in building an effective fraud prevention system within village governance. This study contributes theoretically to the development of fraud prevention models in the public sector and offers practical recommendations for village governments to strengthen reporting mechanisms and optimize the use of information technology.
Pengaruh Kesiapan Organisasi dan Kompetensi Auditor terhadap Keamanan Data Audit pada PT. Agrobisnis Banten Mandiri (Perseroda) Kota Serang A Deni Iskandarsyah; Fitriana Fitriana; Zaenal Aripin
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.8330

Abstract

Digital transformation in public sector auditing brings significant challenges to data security. In 2024, Indonesia recorded 21.7 million data breach cases, while audits of regional enterprises revealed weaknesses such as cash-based transactions, invalid attendance records, and unsecured digital assets. These conditions highlight the urgent need for organizational readiness and auditor competence in adopting secure audit technologies. This study aims to examine the influence of organizational readiness and auditor competence on audit data security at PT Agrobisnis Banten Mandiri (Perseroda) Kota Serang. A quantitative approach was applied using descriptive and verificative methods. The research involved all 30 staff members as respondents through total sampling, with data collected via questionnaires, interviews, and documentation. Analysis was conducted using multiple regression with SPSS, supported by validity, reliability, and classical assumption tests. Findings reveal that organizational readiness is relatively strong, though limited by infrastructure and digital oversight culture. Auditor competence is moderate, with adequate regulatory understanding but limited mastery of audit technology. Audit data security has not yet fully aligned with ISO 27001 and the Personal Data Protection Law. Verificative analysis shows organizational readiness has a significant effect on audit data security, auditor competence does not, and together both variables exert a significant influence with organizational readiness as the dominant factor. These results emphasize the importance of strengthening organizational structures to support secure digital audit transformation in regional enterprises.
Pengaruh Kompetensi Dan Beban Kerja Terhadap Kinerja Pegawai Rumah Sakit Surya Asih Pringsewu Dengan Motivasi Sebagai Variabel Intervening Satria Dharma Setiawan; Vip Paramarta; Abd Halim; Kosasih Kosasih; Farida Yuliaty; Fitriana Fitriana
Jurnal Ners Vol. 10 No. 3 (2026): JULI 2026
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jn.v10i3.60982

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi dan beban kerja terhadap kinerja pegawai Rumah Sakit Surya Asih Pringsewu dengan motivasi kerja sebagai variabel intervening. Penelitian menggunakan pendekatan kuantitatif dengan desain explanatory survey. Data diperoleh melalui kuesioner yang disebarkan kepada pegawai rumah sakit dan dianalisis menggunakan SPSS melalui uji validitas, reliabilitas, asumsi klasik, analisis jalur, dan uji Sobel. Hasil penelitian menunjukkan bahwa kompetensi berpengaruh positif dan signifikan terhadap motivasi kerja dan kinerja pegawai. Beban kerja berpengaruh negatif dan signifikan terhadap motivasi kerja dan kinerja pegawai. Motivasi kerja berpengaruh positif dan signifikan terhadap kinerja pegawai serta terbukti memediasi hubungan kompetensi dan beban kerja terhadap kinerja. Temuan ini menunjukkan bahwa peningkatan kinerja pegawai rumah sakit perlu dilakukan melalui penguatan kompetensi, pengelolaan beban kerja yang proporsional, dan pengembangan motivasi kerja secara berkelanjutan. Kata Kunci: kompetensi, beban kerja, motivasi kerja, kinerja pegawai, rumah sakit Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi dan beban kerja terhadap kinerja karyawan di Rumah Sakit Surya Asih Pringsewu, dengan motivasi kerja sebagai variabel intervening. Penelitian ini menggunakan pendekatan kuantitatif dengan desain survei eksploratif. Data dikumpulkan melalui kuesioner yang dibagikan kepada karyawan rumah sakit dan dianalisis menggunakan SPSS melalui pengujian validitas, pengujian reliabilitas, pengujian asumsi klasik, analisis jalur, dan uji Sobel. Hasil penelitian menunjukkan bahwa kompetensi memiliki pengaruh positif dan signifikan terhadap motivasi kerja dan kinerja karyawan. Beban kerja memiliki pengaruh negatif dan signifikan terhadap motivasi kerja dan kinerja karyawan. Motivasi kerja memiliki pengaruh positif dan signifikan terhadap kinerja karyawan dan terbukti memediasi hubungan antara kompetensi, beban kerja, dan kinerja karyawan. Temuan ini menunjukkan bahwa peningkatan kinerja karyawan rumah sakit harus dilakukan melalui penguatan kompetensi karyawan, pengelolaan beban kerja secara proporsional, dan pengembangan motivasi kerja yang berkelanjutan. Kata kunci : kompetensi, beban kerja, motivasi kerja, kinerja karyawan, rumah sakit
Clinical Pathway Compliance, Length of Stay, and Cost Efficiency among Inpatients at Marsudi Waluyo Hospital Dian Prawibawa; Farida Yuliaty; Etty Sofia Mariati Asnar; Vip Paramarta; Kosasih Kosasih; Fitriana Fitriana
Journal of Mathematics Instruction, Social Research and Opinion Vol. 5 No. 3 (2026): September
Publisher : MASI Mandiri Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58421/misro.v5i3.1800

Abstract

Hospitals are under increasing pressure to improve service quality while maintaining financial sustainability under Indonesia’s National Health Insurance (JKN) reimbursement system. Clinical Pathway (CP) implementation and Length of Stay (LOS) are considered important strategies for improving cost efficiency, yet their financial impact remains inconsistent across healthcare settings. Previous studies have primarily examined the influence of Clinical Pathway implementation on service quality or Length of Stay separately. In contrast, evidence regarding the combined effects of Clinical Pathway compliance and Length of Stay on hospital cost efficiency, particularly in Type D hospitals, remains limited. This study aimed to analyse the effects of Clinical Pathway compliance and Length of Stay on cost efficiency among inpatients at Marsudi Waluyo Hospital, Malang Regency, using Gross Profit Margin (GPM) as the indicator of cost efficiency. A quantitative study with an observational, analytic, and retrospective design was conducted using secondary data from medical records, Clinical Pathway forms, hospital information systems, billing records, and casemix data. The study included 361 inpatient care episodes selected through total sampling. Multiple linear regression was employed to examine the relationships among variables, and bootstrap analysis with 1,000 resamples was applied to enhance the robustness of the estimates. Clinical Pathway compliance significantly affected Gross Profit Margin (β = −0.341, p = 0.029), while Length of Stay also showed a significant negative effect (β = −10.385, p < 0.001). Simultaneously, both variables significantly influenced Gross Profit Margin (F = 30.800, p < 0.001), explaining 14.7% of its variance (R² = 0.147). Length of Stay demonstrated a stronger influence on cost efficiency. This study also contributes empirical evidence on hospital cost efficiency in a Type D hospital and provides practical guidance for hospital managers in developing evidence-based cost-control strategies.
THE EFFECT OF INFORMATION ACCESSIBILITY, DIGITAL LITERACY, AND ORGANIZATIONAL COMMITMENT ON THE OPTIMIZATION OF WORKING DOCUMENTS ON THE MUTIARA PUSTAKA WEBSITE Verianto; Farida Yuliaty; Kosasih; Sobarna; Vip Paramarta; Fitriana
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 3 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19006990

Abstract

This study aims to analyze the influence of information accessibility, digital literacy, and organizational commitment on the optimization of work documents based on the Mutiara Pustaka website at PT Mutiara Tanjung Lestari Site Berau. The study used an associative quantitative approach with a survey method of 96 respondents. The analysis technique used multiple linear regression. The results of the study indicate that partially digital literacy and organizational commitment have a positive and significant effect on the optimization of work documents, while information accessibility has a positive but insignificant effect. Simultaneously, all three variables have a significant effect with an Adjusted R Square value of 0.854, meaning 85.4% of the variation in work document optimization can be explained by the research model. This finding confirms that the success of a company's digital transformation is not only determined by the quality of the information system, but also by the digital competence of users and ongoing organizational support.
Co-Authors A Deni Iskandarsyah Abd Halim Desy Elevany Sera Dian Prawibawa Diperhatikan Halawa Etty Sofia Mariati Asnar Farida Yuliaty Farida Yuliaty Kosasih Kosasih Kosasih Kosasih Nazara, Desman Serius Rachmat Agus Santoso Satria Dharma Setiawan Sobarna Tia Ariani Salsabila Valerianus Bria Verianto Vip Paramarta Zaenal Aripin Zainal Arifin