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All Journal Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Akuntansi: Jurnal Riset Ilmu Akuntansi Seminar Nasional Teknologi dan Multidisiplin Ilmu
Irda Agustin Kustiwi
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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Pengaruh Audit Internal Dalam Kasus Penyalahgunaan Laporan Keuangan Pada PT Tiga Pilar Sejahtera Fiqri Najmuddien; Nurfadilah Nurfadilah; Irda Agustin Kustiwi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): April : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i2.1200

Abstract

This study aims to analyze the effect of internal audit on the prevention and detection of misuse of financial statements. The variable object of this study is PT Tiga Pilar Sejahtera. Misuse of financial statements can harm stakeholders and damage the integrity of the company. Therefore, the role of internal audit is considered important in ensuring the reliability and validity of financial information presented by the company. This research contributes to an understanding of the important role of internal audit in securing the integrity of a company's financial statements and provides recommendations for similar companies to strengthen their internal control systems. The practical implication of this study is the importance of companies to pay special attention to the internal audit function to reduce the risk of misuse of financial statements that can harm the company and its stakeholders. This article is a quantitative descriptive using secondary data.
Analisis Peran Auditor Internal dalam Pencegahan Potensi Fraud pada PT. Menara Dunia Tour Travel Meiyola Krisma Agatha; Rizki Luthfi Aulia; Irda Agustin Kustiwi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): April : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i2.1209

Abstract

This research aims to analyze fraud and acts of fraud that occurred at PT. Menara Dunia Tour Travel, is able to increase knowledge and study the role of internal auditors in preventing potential fraud at PT. World Tower Tour Travel. This research uses a qualitative method with a case study approach. The data collection technique used in this research is interviews. The type of data used is primary data. The results of this research show that (1) There is the potential for fraud to occur due to abuse of position authority, misuse of funds to increase the budget to enrich oneself which has the potential to cause losses to the company, (2) Internal auditors in preventing fraud have an independent, honest and also have responsibility for completing their work so that the level of fraud that occurs in the company can be prevented and reduced.
Penerapan Sistem Informasi Akuntansi Pada Perusahaan Shopee Aya Soraya; Desinta Leba; Irda Agustin Kustiwi
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1457

Abstract

The Implementation of Accounting Information Systems (AIS) has become a crucial foundation for leading e-commerce companies such as Shopee in managing their financial and operational transactions. This paper explores the implementation of AIS at Shopee, outlining its benefits, challenges, and its impact on operational efficiency. Shopee integrates sophisticated accounting systems to manage transactions, inventory, and financial reporting. The use of cutting-edge technology in AIS facilitates process automation, speeds up transaction recording, and enhances data accuracy. The implementation of AIS also enables in-depth real-time analysis, providing essential insights for quick and accurate decision-making. Despite its significant benefits, the implementation of AIS is not without challenges. Managing sensitive data, ensuring information security, and regulatory compliance are crucial aspects that require careful handling. System integration also demands investment in time, resources, and employee training to maximize its potential. Overall, the implementation of AIS at Shopee has opened doors to substantial operational efficiency. Despite facing specific challenges, the use of AIS has solidified Shopee's position as an e-commerce industry leader, enabling sustained innovation, growth, and competitive advantage.
Analisis Pengaruh Pendapat Audit, Perubahan Kepemimpinan, Krisis Keuangan Terhadap Pergantian Auditor Pada Perusahaan F&B Fannya Mutiara Sari; Henitha Nadia Kristy; Irda Agustin Kustiwi
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1359

Abstract

The aim of this research is to analyze the influence of audit opinions, changes in leadership, and the financial crisis on the decision to change auditors in companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in the period 2018-2022. Auditor turnover, or auditor turnover, has become an important phenomenon in the accounting and auditing literature because it can reflect the complexity of the relationship between the company, the auditor, and external factors. The research methodology used a quantitative approach with a sample consisting of companies in the consumer goods industry sector that experienced a change of auditor during the research period. Data collection comes from annual financial reports, audit reports, and announcements of auditor changes. Logistic regression analysis was used to test the research hypothesis. The desired hope from the research results is to introduce the factors that influence the decision to change auditors in the consumer goods industry sector. The practical implications of this research can help regulatory authorities, company management, and the audit profession in identifying potential risks that may be associated with changing auditors.
Evaluasi Sistem Informasi Akuntansi Persediaan Barang Dalam Meningkatkan Pengendalian Internal Pada Percetakan Isma Kreasindo Soputan Sylvia Setyani; Zahra Febriana Taufiq; Irda Agustin Kustiwi
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1311

Abstract

This research was conducted at Isma Kreasindo, a printing services company in Surabaya. In this research, the evaluation of the raw material inventory accounting information system uses SAS 94 as the basis for the research. From the evaluation results, it can be concluded that the internal control system and accounting information system at Isma Kreasindo have not been implemented properly. It can be seen from the dual duties between the admin section and the warehouse section. There is also a duplication of the purchasing department with the inventory control department. So there is no guarantee regarding monitoring of raw material stock in the warehouse.
Evaluasi Sistem Informasi Akuntasi Penjualan Dalam Meningkatkan Pengendalian Internal Pada PT. Centra Nusa Indonesia Selma Nevira Shinta Putri; Anindya Frysa Irsyadi; Irda Agustin Kustiwi
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1317

Abstract

This research aims to evaluate the Sales Accounting Information System at PT. Celntra Nusa Indah. PT. Celntra Nusa Indonesia is a company operating in the field of coal trading (Coal Trading). From the evaluation results of the Sales Accounting Information System, it was obtained. Sales Accounting Information System at PT. Celntra Nusa Indonesia is good but still has several weaknesses. This can be seen from the clear organizational structure, but there are still weaknesses, namely that there is a combination of functions and responsibilities as follows: The cashier section which also doubles as the accounting section. The combination of these two functions can provide opportunities for employees to commit fraud by changing the accounting records to cover up the fraud. done. Division of duties and responsibilities at PT. Celntra Nusa Indonesia still has shortcomings. This can be based on research results which show that there is a division and implementation of duties and responsibilities that are not appropriate as follows: The billing department should be in charge of making extraordinary billing reports and collecting bills from customers. This is because the billing department receives proof of receipt of the invoice from the customer, where information is provided regarding the date it was received, the amount of payment and the time the invoice was paid. If this is done by the invoice department, it is still not completed. Because the invoice department has made daily billing reports.
Pengolahan Umkm Pandan Bernilai Ekonomi Tinggi Desa Wisata Cupak Jombang Irda Agustin Kustiwi; Cholis Hidayati
Seminar Nasional Teknologi dan Multidisiplin Ilmu (SEMNASTEKMU) Vol 3 No 1 (2023): SEMNASTEKMU
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/semnastekmu.v3i1.201

Abstract

Cupak Village, Jombang is a hilly area, surrounded by forest plantations owned by Perhutani with quite good agricultural contours. The majority of the population earn their living as farmers, especially producers of tubers and other plants. Community agricultural and agricultural products have quite promising potential with the diversification and diversity of products made from raw materials into various processed foods such as porang and pandan. Cupak is a religious tourism village supported by the Ministry of Research, Technology and Higher Education's Matching Fund funding activities in 2022 by the accounting study program at 17 August University, Surabaya. Our note is that it needs to be followed up with follow-up activities in 2023, considering that there are activities that must be carried out related to food innovation made from pandan raw materials to improve the economy of the Cupak community and even tourism potential, especially religious and cultural tourism, which is held especially in the field of Green Economy. The aim of this activity is to maximize the potential for diversification and diversity of pandanus in the village. The process includes training and assistance to the community. MBKM collaboration involves Dikti personnel, DUDI, village officials and community groups who must work together in order to resolve the above problems. Implementation of the hexagonal model of local economic development which focuses on target groups, building synergy in creating the MBKM ecosystem, MSME groups and village officials, leading to achieving sustainable development.
PENGANGGARAN BERBASIS KINERJA PADA PEMERINTAH DESA CUPAK KABUPATEN JOMBANG Irda Agustin Kustiwi; Tri Ratnawati
Seminar Nasional Teknologi dan Multidisiplin Ilmu (SEMNASTEKMU) Vol 3 No 1 (2023): SEMNASTEKMU
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/semnastekmu.v3i1.202

Abstract

Village fund and budget programs are activities carried out by the central government to develop Indonesia in developing village potential by empowering the local economy to realize community independence and create sustainable, independent villages. Cupak village, Ngusikan sub-district, Jombang district is one of the villages that has the potential for a religious tourism village, part of the villages assisted by the Higher Education Matching Fund by the accounting study program at the University of 17 August 1945 Surabaya. This village has a phenomenon that shows a level of independence in the management of the budgeting process that is still lacking by the local government. This explains the need for internal audits in the process of improving regional finances so that they can be used properly by both the regional government and the community. The research team chose a qualitative approach to produce internal audit results regarding the budgeting process and fund allocation in the Cupak religious tourism village, Jombang. They will also provide advice to interested parties. Researchers hope that the government and the community of Cupak village, Jombang will be involved in the process of preparing, implementing and being accountable for village fund budgeting.
Evaluasi Kinerja Sistem Informasi Akuntansi Terhadap Pengambilan Keputusan Pada Laporan Keuangan Siti Ambar Mukti Puji Lestari; Allesia Putri Wijaya Sutikno; Irda Agustin Kustiwi
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2592

Abstract

One of the important things in a company is its accounting system, where accounting is an information system that records, identifies, communicates and collects financial data that is useful in decision making. Through the existence of technology that continues to develop in each era, the availability of information systems has added value to processes, production, quality, management, decision making and problem solving as well as competitive advantages that will be beneficial for business activities. This research uses qualitative research methods with a descriptive approach. The type of data used is secondary data with a library study data collection method. The results of this research found that other studies showed similar results, namely that the performance of the accounting information system had an influence on decision making in financial reports.
Teknologi Digital Dan Transformasi Internal Audit Terhadap Perlakuan Laporan Keuangan : Studi Literatur Rizka Khoirotun Nisaa; Salsabila Maulidya Supriadi Bahrim; Irda Agustin Kustiwi
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2596

Abstract

This article discusses the impact of digital technology on the transformation of internal audit and its implications for the treatment of financial reports. As technology advances, companies are adopting digital solutions to improve the efficiency and effectiveness of their internal audit processes. This transformation not only includes the use of new tools and technologies, but also changes the paradigm and methodology of internal audit work. Digital technology provides greater capabilities in collecting, analyzing and understanding data in real-time. Internal audit can leverage advanced analytics technology, artificial intelligence, and natural language processing to identify risks, detect anomalies, and provide deeper insights into a company's finances. With the adoption of digital technology, internal audit transformation can increase audit accuracy and thoroughness, reduce the risk of human error, and enable fraud identification more effectively. In addition, technology also facilitates the implementation of more proactive and adaptive risk-based audit practices, allowing internal audit to focus on the most critical areas and provide significant added value. However, this transformation also brings new challenges, including the need to develop new skills among auditors, manage information security risks, and ensure compliance with regulations related to data privacy and security. This article details effective implementation strategies, as well as providing views on how organizations can optimize the potential of digital technology to improve the quality of financial reporting treatment. Thus, this article aims to provide in-depth insight into the role of digital technology in the transformation of internal audit and its impact on the treatment of financial statements, identify the associated benefits and challenges, and provide guidance for companies wishing to adopt such technology effectively.
Co-Authors Achmad Bagas Djuan R Aginsha Caurel Natasya Allesia Putri Wijaya Sutikno Angelina Wijaya Tan Anggun Pratiwi Anindya Frysa Irsyadi Anisa Lilatul Nikmah Avita Anggraeni Aya Soraya Badzlina Chaerani Putri Cholis Hidayati Cholis Hidayati, Cholis Desinta Leba Fannya Mutiara Sari Fiqri Najmuddien Henitha Nadia Kristy Layla Hanisa Mei Liana Rofilia Sari Meiyola Krisma Agatha Mukhamad Sholikudin Nadia Dwi Pratiwi Nathalie Elshaday Betrix Ambouw Nurfadilah Nurfadilah Nurul Laily Oktaviani Rizka Khoirotun Nisaa Rizki Luthfi Aulia Salsabila Maulidya Supriadi Bahrim Selma Nevira Shinta Putri Shirky Kharisma Fitri Hasnita Siti Ambar Mukti Puji Lestari Soputan Sylvia Setyani Tri Ratnawati Veronika Mevelia Christine Wulan Nur Maulida Zahra Febriana Taufiq Zaschia Flanivolya Matulessy