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All Journal EKONOMIKA45 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Jurnal Mutiara Ilmu Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntan Publik Riset Ilmu Manajemen Bisnis dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Moneter : Jurnal Ekonomi dan Keuangan Ekonomi Keuangan Syariah dan Akuntansi Pajak Akuntansi Pajak dan Kebijakan Ekonomi Digital Kajian Ekonomi dan Akuntansi Terapan Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Jurnal Ekonomi Bisnis dan Kewirausahaan Jurnal Akuntansi Keuangan Dan Perpajakan Menulis: Jurnal Penelitian Nusantara Scripta Economica: Journal of Economics, Management, and Accounting Ascendia: Journal of Economic and Business Advancement
Tries Ellia Sandari
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Mathematics Social Sciences Other

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“PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA PROFESI DALAM PRAKTIK AKUNTANSI DI ERA DIGITAL PADA UNIVERSITAS 17 AGUSTUS 1945” Irma, Cailah Nasywa Afrila; Diana Indah S.L.P.A; Putri Rahayu; Tries Ellia Sandari
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 13 No. 10 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v13i10.10021

Abstract

Penelitian ini bertujuan untuk menggali persepsi mahasiswa akuntansi di Universitas 17 Agustus 1945 Surabaya terhadap etika profesi dalam praktik akuntansi di era digital serta menganalisis dampak perkembangan teknologi terhadap penerapan etika profesi di bidang akuntansi. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode wawancara mendalam dan observasi. Partisipan penelitian adalah mahasiswa akuntansi yang telah mengikuti mata kuliah terkait etika profesi. Hasil penelitian menunjukkan bahwa mayoritas mahasiswa memiliki persepsi yang positif terhadap pentingnya etika profesi dalam praktik akuntansi, meskipun mereka menyadari tantangan baru yang ditimbulkan oleh teknologi digital. Teknologi digital, seperti perangkat lunak akuntansi dan sistem informasi berbasis cloud, telah meningkatkan efisiensi dalam pekerjaan akuntansi, namun juga menimbulkan risiko terkait keamanan data dan potensi manipulasi informasi. Mahasiswa menganggap bahwa prinsip-prinsip etika profesi harus tetap dijaga agar integritas, transparansi, dan akuntabilitas laporan keuangan tetap terjaga. Penelitian ini memberikan wawasan penting bagi pendidikan akuntansi dalam mempersiapkan mahasiswa menghadapi tantangan etika di era digital.
Signifikan Etika Akuntan dalam Implementasi Audit Fraud Lea Berliana Jeni Salih; Dania Salsabela; Tries Ellia Sandari
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 3 No. 3 (2025): Juli : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime.v3i3.2856

Abstract

Like a professional accountant, in carrying out the audit function, he is obliged to comply with the work code of ethics and audit financial statements through ethical norms or applicable auditing standards. In carrying out work, an accountant must ensure that every action taken is in line with established moral standards. This code of ethics is based on the goal of maintaining public confidence in high quality services, regardless of who is performing those services. including their expert practice, fraud auditors are also obliged to implement the rules and ethics that are of interest to them, as a manifestation of the public's confidence in the integrity of the accounting profession. While performing all phases of a fraud audit, fraud auditors must still adhere to the applicable ethical rules. Basically, they must demonstrate an attitude of diligence and honesty in carrying out audit tasks to ensure objective and accountable results.
Analisis Komparatif Modus Operandi dan Kerentanan Sistem dalam Kasus Korupsi di Sektor Keuangan dan BUMN Tasya Nurhalyz; Nelya Arofatin; Yaohan Ad’nnia Jannah; Tries Ellia Sandari
Moneter : Jurnal Ekonomi dan Keuangan Vol. 3 No. 1 (2025): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v3i1.1182

Abstract

This study examines cases of corruption in Indonesia’s financial sector and state-owned enterprises (SOEs), focusing on PT A, PT B, and PT C. The research aims to analyze and compare the modus operandi and system vulnerabilities that enable corruption in these companies. Data were collected through analysis of investigation and financial audit reports, legal literature, and relevant regulations, specifically the Anti-Corruption Law (UU TIPIKOR) and the Anti-Money Laundering Law (UU TPPU). Findings reveal that weak internal controls and limited forensic accounting practices are key factors facilitating corruption, including embezzlement at PT A, procurement specification manipulation at PT B, and fictitious transactions at PT C. The application of forensic accounting and strengthening of internal control systems are essential in detecting and preventing financial manipulation, which can be detrimental to the state. This study recommends implementing forensic accounting, reinforcing internal oversight, conducting stricter procurement audits, and fostering interagency cooperation to enhance effective anti-corruption measures.
Analisis Dampak Penyalahgunaan Wewenang terhadap Tindak Pidana Korupsi Deby Shintawulan; Meilita Rizkynanda; Nouva Ayu Ramadhanti; Tries Ellia Sandari
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 3 No. 4 (2024): November : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v3i4.4531

Abstract

This study aims to analyze the forms of abuse of authority that trigger corruption and the legal challenges in handling it. The method used is a qualitative approach with a case study, which will collect secondary data from related literature. The results of the study are expected to provide a better understanding of the impact of abuse of authority on governance and strategic steps to reduce corrupt practices. By increasing supervision and law enforcement, it is expected to contribute to efforts to eradicate corruption in Indonesia.
Perilaku Bisnis Beretika : Strategi Menghadapi Persaingan Secara Professional Moch Iqbal Romadhon; Dicky Satria Ananta Haqq; Tries Ellia Sandari
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 1 (2025): Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v2i1.776

Abstract

Ethical business conduct is increasingly considered important as a strategy to face competition professionally in the era of globalization and digitalization. Business ethics help companies build strong trust, reputation and loyalty among customers, employees and other stakeholders. This research explores various forms of ethical behavior in business, including transparency, social responsibility, and commitment to fair and sustainable practices. Through theoretical approaches and case studies, this research shows that companies that adopt ethical behavior not only improve their image in the eyes of the public but can also achieve a sustainable competitive advantage. The results show that companies that conduct business ethically tend to gain stronger customer loyalty, higher employee productivity, and mitigation of reputational risks. In addition, ethical business behavior also has a positive impact on the achievement of long-term goals and corporate sustainability. Therefore, ethical business behavior is not just a moral choice but also an effective business strategy in facing competition professionally
Peranan Akuntansi Forensik dalam Mengungkap Gratifikasi dan Penyalahgunaan Wewenang : Studi kasus : Lembaga Pembiayaan Ekspor Indonesia dan Bandung Smart City Tiara Marcella Ruskito; Viona Eka Putri Mardiono; Tries Ellia Sandari
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 1 (2025): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3513

Abstract

This research aims to examine the role of forensic accounting in detecting and exposing acts of graft and abuse of authority, focusing on the case of the Indonesian Export Financing Agency (LPEI) and the Bandung Smart City project. Forensic accounting offers an in-depth law-based investigative approach, which enables the disclosure of patterns of financial manipulation as well as weaknesses in internal controls. This research uses a qualitative method through a literature review of relevant journals, books, and literature. The results show that forensic accounting is not only effective in uncovering financial irregularities, but also contributes to increasing transparency and accountability in the public sector. Forensic accounting has proven to be a strategic tool both in the investigation process and fraud prevention, so that it can support better state financial governance.
Analisis Faktor-Faktor yang Mempengaruhi Perilaku Etis dalam Bisnis Devina Shava Amalia; Ataina Rusyda Fauziyah; Tries Ellia Sandari
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 3 (2025): Juli: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3550

Abstract

Business ethics here does not only talk about human behavior towards nature but talks about the relationship between all the life of the universe, between humans and humans who have an impact on nature, and between humans and other creatures or with nature as a whole, including political and economic policies that relate or have a direct impact or not with nature. The method used in this research is descriptive qualitative because it tries to explain without making comparisons or connecting with other variables. It was found that business ethics is a pillar that is not only important for sustainability but also for growth and competitiveness. Consistently applied ethical principles can create long-term value and strengthen the company's relationship with all related parties.
Peningkatan Kualitas dan Daya Saing UMKM Soappahollic Melalui Kolaborasi Inovasi Produk Sabun Organik Tries Ellia Sandari; Thesalonika Djumaifin; Gabriella Afe Glorya; Salma Dewi Ambarsari; Salva Dewi Ambarwati; Felix Chandra Pranoto
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 4 No. 1 (2025): Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v4i1.2877

Abstract

The potential of the organic soap market is increasingly promising along with the increasing public awareness of the importance of products made from natural and environmentally friendly ingredients. Our organic soap UMKM still faces many challenges, including competition with similar products and lack of access to more modern production knowledge. UMKM Utopia Bodysoap is an UMKM formed by several students of the University of 17 August 1945 Surabaya which aims to provide high-quality natural skin care products to the community. Then collaborate with UMKM Soappahollic with the aim of collaboration between UMKM Soappahollic and Utopia is to increase the competitiveness and profitability of UMKM through the development of innovative and high-quality organic soap products. This collaboration process involves several stages, starting from identifying potential collaboration, knowledge exchange, new product development, product testing and evaluation, to product marketing and sales. The results of the collaboration created a new organic soap recipe that combines the advantages of each, so that UMKM Soappahollic succeeded in improving product quality, product diversification, and business profitability. This community service program has also succeeded in increasing the sustainability of the Soappahollic UMKM business through product diversification and wider market access.
DAMPAK PENDIDIKAN ETIKA BISNIS SEBAGAI PONDASI PENGEMBANGAN PROFESIONALISME MAHASISWA AKUNTANSI PADA ERA GLOBALISASI DI UNIVERSITAS SURABAYA Kristiana Greta Calosa; Nur Fitroten Dian Sari; Marcella Aulia Jayadi; Ayu Asari; Tries Ellia Sandari
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 1 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i1.705

Abstract

Business ethics education plays a crucial role in shaping the professionalism of accounting students, particularly in addressing ethical challenges in the globalization era. This study aims to analyze the impact of business ethics education on the development of professional attitudes among accounting students at the University of Surabaya. Using a descriptive qualitative method, data were collected from 100 respondents who had completed a business ethics course. The findings indicate that business ethics education significantly helps students understand the principles of transparency, accountability, and integrity, despite challenges such as limited in-depth understanding and social pressures from their environment. These results underscore the importance of strengthening applied business ethics curricula and institutional support to enhance student professionalism.
Mengoptimalkan Implementasi Sistem Keuangan Desa untuk Alokasi Dana Desa yang Efektif di Desa Gunungsari Kecamatan Dawarblandong Kabupaten Mojokerto Mario Ade Pratama; Tries Ellia Sandari
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3226

Abstract

The implementation of the Village Financial System in Gunungsari village has been very effective, this can be seen from the process of preparing the Village Revenue and Expenditure Budget through Siskeudes which is more easily accessible because of the complete features available in the application. As in Permendagri No. 113 of 2014 concerning villages, namely Planning, Implementation, Administration, Reporting, Accountability, reporting process. The type of research used is qualitative research. Data was obtained by conducting direct interviews, observation and documentation in Gunungsari village by obtaining primary data through interviews with resource persons and secondary data obtained from existing documentation in Gunungsari village, village history, general description and financial reports. The research results show that the implementation of the village financial system plays an important role in the efficiency and transparency of the use of village funds. This system requires strict procedures in financial management, including better reporting and accountability.
Co-Authors Adinda Nibros Zahira Fasya Aditya Risky Mahendra Alfonsia, Yulita Ardiyansyah Prawirautama Ali Arfenita Cahyaningrum Ataina Rusyda Fauziyah Avita Anggraeni Avita Anggraini Ayu Asari Beata Sakristi Sarni Berliana Indah Kusumaningrum Chesta Fillail Adabi Chindy Manika Sari Christian Hadinata Dania Salsabela Deby Shintawulan Devina Shava Amalia Dhea Rizky Istiqomah Diana Indah S.L.P.A Dicky Satria Ananta Haqq Erika Lestarianti Estining Kurnia Hadi Fauziah Nursya’bani Fadillah Felix Chandra P Felix Chandra Pranoto Fillah Ardhi Fadhillah Gabriella Afe Glorya Gladistya Gitasya Anjani Irma, Cailah Nasywa Afrila Isrofa Ayu Murni Jessica Violita Hadi Joanne Intania Rut Simunapendi Kevin Rachael Fahreza Kharisma Ade Putri Khoirul Ashhab Kristiana Greta Calosa Lea Berliana Jeni Salih Macella Aullia Jayadi Marcella Aulia Jayadi Marcella Aullia Jayadi Mario Ade Pratama Meilita Rizkynanda Miqdamuntaqo Ferdiansa Moch Iqbal Romadhon Muhammad Iqbal Ainur Rahman Nanik Dwi Siswati Nelya Arofatin Nouva Ayu Ramadhanti Nur Fitroten Dian Sari Nur Imroatus Sholikah Putri Rahayu Rheinata Audreyna Missel Salma Dewi Ambarsari Salsabila Alya Maharany Salva Dewi Ambarwati Shirky Kharisma Fitri Hasnita Sindi Mayangsari Siti Nur Azizah Sofinatus Solikhah Sukma Asri Tasya Nurhalyz Thesalonika Djumaifin Tiara Marcella Ruskito Trenda Indri Ardianti Veronika Christine Mevelia Viona Eka Putri Mardiono Virda Susanti Widyasari, Della Yaohan Ad’nnia Jannah Yuli Meliana