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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 Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Ekonomi dan Akuntansi Journal of Management and Social Sciences Jurnal Kajian Dan Penalaran Ilmu Manajemen 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 Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Jurnal Ekonomi Bisnis dan Kewirausahaan Menulis: Jurnal Penelitian Nusantara Ascendia: Journal of Economic and Business Advancement Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Akuntan Publik
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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Pengaruh Fraud Triangle terhadap Kecurangan Laporan Keuangan Salsabila Alya Maharany; Sofinatus Solikhah; Arfenita Cahyaningrum; Tries Ellia Sandari
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 1 (2025): Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i2.1261

Abstract

This study aims to analyze how the elements of the Fraud Triangle, namely pressure, opportunity, and rationalization, influence the occurrence of financial statement fraud. Using a qualitative method with a descriptive approach and secondary data sources from relevant literature published in 2020–2025, this study examines various previous research findings related to the application of the Fraud Triangle theory in the industrial sector in Indonesia and internationally. The study results indicate that pressure, especially in the form of high financial targets and external pressure, is the dominant factor that triggers management to manipulate reports. Meanwhile, opportunity does not always have a significant impact on fraud due to the presence of effective internal control systems and external supervision. Rationalization has been proven to also drive fraudulent actions through moral justification by the perpetrators. This study concludes that the Fraud Triangle remains a relevant conceptual framework in understanding and detecting potential financial statement fraud, as well as providing implications for improving corporate governance and control systems.
Tindak Pidana Korupsi Melalui Pencucian Uang dengan Memanipulasi Laporan Keuangan Thesalonika Djumaifin; Felix Chandra P; Tries Ellia Sandari
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 4 (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.v2i3.1265

Abstract

Corruption in Indonesia has evolved into a complex phenomenon, often involving money laundering and financial statement manipulation as mechanisms to conceal illicit assets within seemingly legal financial systems. This study focuses on the bribery case involving the Regent of Kepulauan Meranti as the research object, aiming to trace the flow of funds, financial manipulation techniques, and the involvement of both individual and corporate actors. The objective of this research is to analyze the interconnection between corruption, money laundering, and financial statement fraud, and to examine the legal implications of the criminal charges applied within Indonesia’s penal system. This study adopts a qualitative approach using a case study method, with primary data drawn from official documents issued by the Corruption Eradication Commission (KPK) and secondary data from credible media sources. The findings reveal that the corruption scheme was systematically carried out by disguising illegal funds through property investments and business entities. The study also highlights the insufficient application of cumulative charges and emphasizes the need for regulatory enhancement, particularly concerning illicit enrichment provisions. This research underscores the urgency of reforming supervision systems, penal structures, and strengthening the role of forensic accounting in detecting and preventing organized financial crimes in the public sector.
Peran KPK dalam Memberantas Korupsi di Indonesia : Studi Kasus Dugaan Korupsi Program Makan Siang Gratis Veronika Christine Mevelia; Devina Shava Amalia; Tries Ellia Sandari
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 3 (2025): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i3.1998

Abstract

Corruption is a structural problem that continues to hamper development and equitable welfare in Indonesia. The data sources used consist of 13 national scientific journals, 3 reports from non-governmental organizations (ICW, KPK, TII), and 4 credible mass media outlets (Kompas, Tempo, CNBC Indonesia, and BBC Indonesia) published between 2019 and 2025. The purpose of this article is to evaluate the consistency and institutional challenges in anti-corruption efforts, as well as to recommend strengthening the integrity system in public policy governance in the future. Based on an analysis of three strategic cases—e-KTP, COVID-19 social assistance, and the free lunch program—the role of the Corruption Eradication Commission (KPK) shows a transformation from a repressive approach to a more preventive and systemic one. In the e-KTP and social assistance cases, the KPK emphasized its strong law enforcement function, while in the free lunch program, the KPK positioned itself as a strategic supervisor from the planning stage to prevent potential irregularities.
Penerapan Audit Manajemen Untuk Menilai Ekonomisasi, Efisiensi Dan Efektivitas Fungsi Pengadaan Barang Dan Jasa: Studi Kasus pada PT. PLN ULP Ruteng, Nusa Tenggara Timur Beata Sakristi Sarni; Tries Ellia Sandari
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 3 (2023): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i3.91

Abstract

This study discusses the management audit on the function of procurement of goods and services. Management audit is a tool for management audit is a tool that can be used by companies to measure the economy, effectiveness, and efficiency or evaluation of management activity programs. This study aims to assess the economization, efficiency, and effectiveness of the function of the procurement of goods and services at PT PLN ULP Ruteng. The scope of the procurement function includes the procurement organization, the procurement process which consists of: procurement planning, procurement implementation, payment and reporting. In this study, it is more specifically discussed about the audit of goods and services procurement organizations. Presidential Regulation No. 16 of 2018 states that the Government Goods/Services Procurement Policy Agency, hereinafter referred to as LKPP, is an institution tasked with developing and formulating policies for the Government's procurement of goods/services. This research is a qualitative research with a case study approach. Data collection techniques used are observation, interviews, and documentation. The method of data analysis is carried out with the elements of the management audit, the data obtained will be classified into the Criteria, Conditions, Causes, Effects groups. From the results of research on the procurement function in the organization of procurement of goods and services PT PLN ULP Ruteng it cannot be said to be effective and efficient. From the specified criteria, there are weaknesses in this program. The recommendations given by researchers to companies can be used as material to make improvements to these weaknesses.
Analisis Tingkat Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan (PBB) Di Kota Surabaya Dhea Rizky Istiqomah; Tries Ellia Sandari
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v3i1.481

Abstract

Pencapaian target Pajak Bumi dan Bangunan (PBB) sangat bergantung pada kepatuhan wajib pajak, yang dicapai ketika wajib pajak sadar akan kewajiban perpajakannya. Mencari tahu seberapa patuh wajib pajak Surabaya menjadi pendorong penelitian ini. Penelitian ini dilakukan di Kantor Badan Pendapatan Daerah (Bapenda) Kota Surabaya. Teknik analisis yang digunakan yaitu deskriptif kualitatif, dengan menggunakan metode wawancara dan dokumentasi. Data diolah dengan rumus ukuran kepatuhan wajib pajak. Data yang disajikan mencakup tahun 2019–2022, pada UPTB 2 rata-rata persentase kepatuhan sebesar 76%, pada UPTB 3 rata-rata persentase kepatuhan sebesar 79%, pada UPTB 4 rata-rata persentase kepatuhan sebesar 73%, dan pada UPTB 5 rata-rata persentase kepatuhan sebesar 77%. Di antara lima cabang UPTB dengan persentase kepatuhan tertinggi, UPTB 3 lebih patuh dengan persentase 79%. Hal ini dikarenakan wajib pajak sudah memahami dan menyadari tentang peraturan perpajakan dan juga karna faktor persepsi wajib pajak tentang pelaksanaan denda/sanksi PBB.
Penerapan Sistem Pengendalian Manajemen Pada Koperasi Karyawan Mandiri Perusahaan Umum Damri Surabaya Estining Kurnia Hadi; Tries Ellia Sandari
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v3i1.482

Abstract

Koperasi Pegawai Mandiri Perum Damri Surabaya merupakan lembaga simpan pinjam yang berkantor pusat di Jl. Jagir Wonokromo No. 306 di Kecamatan Wonocolo. Istilah "koperasi" mengacu pada jenis organisasi ekonomi tertentu di mana para anggotanya bekerja sama untuk keuntungan bersama. Dana Koperasi Pegawai Mandiri Perum Damri Surabaya bersumber dari simpanan pokok dan wajib anggota, sebagaimana layaknya organisasi kekeluargaan. Sistem pengendalian manajemen pada KOPKAR DAMRI (Koperasi Karyawan Perum Damri Mandiri Surabaya) yang ada saat ini akan menjadi fokus penelitian ini. Metodologi penelitian kualitatif berdasarkan studi kasus digunakan dalam penyelidikan ini. Pemeriksaan dan analisis situasi merupakan fokus utama penelitian ini. Koperasi Pegawai Perum Damri Mandiri sudah jelas menerapkan sistem pengendalian manajemen yang dibuktikan dengan struktur dan prosesnya. Berbagai aspek struktur pengendalian kepengurusan, antara lain struktur organisasi, tugas, pendelegasian wewenang, akuntabilitas biaya, dan evaluasi kinerja, terlihat pada Koperasi Karyawan Mandiri Perum Damri Surabaya. Penganggaran, perencanaan strategi, pelaksanaan, dan evaluasi kinerja merupakan proses tambahan yang membentuk sistem pengendalian manajemen. Temuan penelitian ini menunjukkan bahwa sistem pengendalian manajemen Koperasi Pegawai Mandiri Perum Damri Surabaya membuahkan hasil yang sangat baik.
IMPLEMENTASI KODE ETIK PROFESI AUDITOR DALAM MENINGKATKAN KUALITAS AUDIT DAN KEPERCAYAAN PUBLIK DI INDONESIA Tries Ellia Sandari; Khoirul Ashhab; Chesta Fillail Adabi
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 3 No. 3 (2026): Januari
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v3i3.6692

Abstract

Studi ini bertujuan untuk membahas penerapan kode etik profesional auditor dalam meningkatkan kualitas audit dan membangun kepercayaan publik terhadap profesi akuntansi di Indonesia. Etika profesional merupakan landasan penting yang membimbing auditor untuk bertindak objektif, independen, dan dengan integritas tinggi dalam menjalankan tanggung jawab profesional mereka. Dengan menerapkan kode etik secara konsisten, auditor dapat meminimalisir kemungkinan adanya konflik kepentingan, penyimpangan moral, dan tekanan eksternal yang dapat mempengaruhi hasil audit. Penelitian ini menggunakan pendekatan tinjauan pustaka untuk menganalisis hubungan antara penerapan kode etik, kualitas audit, dan persepsi kepercayaan publik terhadap auditor. Hasil pembahasan menunjukkan bahwa penerapan kode etik yang efektif dapat memperkuat kredibilitas auditor serta meningkatkan transparansi dan akuntabilitas laporan keuangan. Oleh karena itu, penerapan etika profesional yang baik tidak hanya merupakan kewajiban moral, tetapi juga strategi penting dalam membangun kepercayaan publik dan menjaga reputasi profesi audit di Indonesia.
Risiko Kecurangan (Fraud) Pada Industri Travel Ibadah Di Indonesia: Analisis Kasus Penipuan PT Madina Berkah Wisata Avita Anggraeni; Sukma Asri; Rheinata Audreyna Missel; Tries Ellia Sandari
Menulis: Jurnal Penelitian Nusantara Vol. 1 No. 12 (2025): Menulis - Desember
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/menulis.v1i12.842

Abstract

Industri travel ibadah umrah dan haji memiliki risiko kecurangan (fraud) yang tinggi karena pengelolaan dana jamaah dalam jumlah besar dengan sistem pembayaran sebelum keberangkatan. Penelitian ini bertujuan menganalisis risiko fraud pada industri travel ibadah melalui studi kasus PT Madina Berkah Wisata (MBW) dengan menggunakan Fraud Triangle Theory. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan studi kasus dan data sekunder dari media, dokumen Kementerian Agama, publikasi ACFE, serta literatur akademik. Hasil penelitian menunjukkan bahwa faktor kesempatan (opportunity) akibat lemahnya pengendalian internal menjadi penyebab utama terjadinya fraud, ditandai dengan tidak adanya pemisahan dana, minimnya transparansi laporan keuangan, dan ketiadaan audit internal. Faktor tekanan dan rasionalisasi turut memperkuat terjadinya kecurangan. Penelitian ini menegaskan pentingnya penguatan pengendalian internal sebagai upaya pencegahan fraud pada industri travel ibadah di Indonesia.
PENGARUH KEPATUHAN KODE ETIK AUDITOR TERHADAP EFEKTIVITAS PROSES AUDIT Aditya Risky Mahendra; Muhammad Iqbal Ainur Rahman; Tries Ellia Sandari
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 1 (2026): Februari : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/0rwsnc23

Abstract

This study aims to analyze the influence of auditors’ compliance with the professional code of ethics in improving the effectiveness of the audit process. Compliance with the principles of integrity, objectivity, professional competence, confidentiality, and professional behavior is a fundamental aspect that serves as the main guideline for conducting a high-quality audit. Various studies in Indonesia indicate that auditors who adhere to the code of ethics tend to produce more structured audit processes, are better able to identify risks accurately, and generate more reliable reports. Based on this foundation, this study employs a quantitative approach through surveys of external and internal auditors to determine the extent to which ethical compliance affects audit effectiveness. The analysis is conducted using linear regression to assess the relationship between these variables. The results show that compliance with the code of ethics has a positive and significant effect on the effectiveness of the audit process, particularly in the stages of planning, performing audit procedures, and preparing reports. These findings emphasize that the implementation of the code of ethics is not only a professional requirement but also a key factor that determines the overall success of the audit process and strengthens the quality of decision-making in audit practice.
Analisis Akuntansi Forensik Terhadap Dugaan Korupsi Pengadaan Chormebook Kemendikbudristek Tahun 2025 Macella Aullia Jayadi; Ayu Asari; Tries Ellia Sandari
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/fqebec84

Abstract

Public procurement of educational technology represents a strategic government investment but remains highly vulnerable to corruption risks. This study examines the role of forensic accounting in analyzing alleged corruption in the 2025 Chromebook procurement at the Ministry of Education, Culture, Research, and Technology. Using a qualitative descriptive approach based on literature review, this study integrates fraud theories, forensic accounting techniques, investigative audit practices, and public procurement governance frameworks. The analysis reveals that weaknesses in procurement planning, internal control, and oversight create opportunities for fraud, including price mark-up, collusion, and manipulation of procurement documentation. Forensic accounting, supported by investigative audits, audit trail control, whistleblowing mechanisms, and big data analytics, enhances the detection and evidentiary strength of corruption cases. The findings also emphasize that transparency, accountability, auditor competence, and technological integration are essential components in preventing procurement fraud and strengthening law enforcement processes. This study highlights forensic accounting as a strategic anti-corruption instrument that not only supports legal proof but also contributes to sustainable improvements in public procurement governance.
Co-Authors Aditya Risky Mahendra Alfonsia, Yulita Amelia Wardatus Rizki Ardiyansyah Prawirautama Ali Arfenita Cahyaningrum Ataina Rusyda Fauziyah Avita Anggraeni Avita Anggraini Ayu Asari Banafsyah Imanda Safa Beata Sakristi Sarni Chesta Fillail Adabi Chindy Manika Sari Cholifatun Nisa Christian Hadinata Citra Helena Rahmawati Daariin Dewi Nabiilah Dania Salsabela Deby Shintawulan Devina Shava Amalia Dhea Rizky Istiqomah Dian Pramesti Agustina Dian Rimayanti Diana Indah S.L.P.A Diana Oktavia Kholimah Wati Dicky Satria Ananta Haqq Erika Lestarianti Estining Kurnia Hadi Fauziah Nursya’bani Fadillah Felisya Natalia Purwanto Felix Chandra P Felix Chandra Pranoto Fillah Ardhi Fadhillah Gabriella Afe Glorya Gladistya Gitasya Anjani Indri Basiru 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 Mario Ade Pratama Meilita Rizkynanda Miqdamuntaqo Ferdiansa Moch Iqbal Romadhon Muhammad Iqbal Ainur Rahman Mutiara Frakusyari Wibowo Naila Syifa Azahra Nanda Lutfiah Cahya May Salva Nelya Arofatin Nesa Mia Kasandra Nicho Candra Hariyanto Putra Nouva Ayu Ramadhanti Nur Fitroten Dian Sari Olivia Lovina Hermanto Prisca Trifena Puspita Putri Rahayu Revalina Dwi Anggita Rheinata Audreyna Missel Safira Permata Kristia Putri Salma Dewi Ambarsari Salsabila Alya Maharany Salva Dewi Ambarwati Shirky Kharisma Fitri Hasnita Sinta Tri Hapsari Siti Nur Azizah Sofinatus Solikhah Sukma Asri Sunarti Sunarti Tasya Nurhalyz Thesalonika Djumaifin Tiara Marcella Ruskito Trenda Indri Ardianti Trifena Hanayomi Sutanto Veronika Christine Mevelia Vidinia Nuansa Citra Viery Erlangga Nugraha Viona Eka Putri Mardiono Virda Susanti Widyasari, Della Yaohan Ad’nnia Jannah Yuli Meliana Zaschia Flanivolya Matulessy