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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 Journal of Management and Social Sciences 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 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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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.
Strategi Manajemen Etika dalam Membangun Kepercayaan Pemangku Kepentingan dan Reputasi Perusahaan Nanik Dwi Siswati; Berliana Indah Kusumaningrum; Tries Ellia Sandari
Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/fwqppt22

Abstract

Mengingat integritas organisasi menjadi faktor utama dalam menghadapi persaingan bisnis dan memastikan keberlanjutan usaha. Latar belakang penelitian ini didorong oleh pentingnya praktik etis, transparansi, dan akuntabilitas dalam operasional perusahaan, sehingga pemangku kepentingan menilai perusahaan sebagai entitas yang dapat dipercaya dan bertanggung jawab. Tujuan penelitian adalah menganalisis bagaimana penerapan manajemen etika melalui kebijakan internal, pelatihan karyawan, pengawasan internal, kepemimpinan etis, program tanggung jawab sosial, dan komunikasi korporat dapat memengaruhi persepsi stakeholder dan reputasi organisasi. Metode penelitian menggunakan pendekatan deskriptif kualitatif dengan analisis data sekunder berupa laporan resmi perusahaan, laporan tahunan, dan data survei internal serta eksternal stakeholder. Hasil penelitian menunjukkan bahwa perusahaan yang menerapkan manajemen etika secara konsisten berhasil menurunkan tingkat pelanggaran internal, meningkatkan kepatuhan karyawan, membangun persepsi positif pemangku kepentingan, serta memperkuat reputasi perusahaan sebagai entitas yang kredibel dan bertanggung jawab. Temuan ini menegaskan bahwa strategi manajemen etika bukan sekadar formalitas, tetapi menjadi pilar fundamental dalam menciptakan hubungan jangka panjang yang harmonis dengan stakeholder, meningkatkan loyalitas, dan mendukung keberlanjutan operasional serta keunggulan kompetitif perusahaan.
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.
Penggunaan Sistem Pengendalian Manajemen dalam Meningkatkan Efektivitas Pusat Pertanggungjawaban Keuangan PT. Pertamina (Persero) Sindi Mayangsari; Nouva Ayu Ramadhanti; Tries Ellia Sandari
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Management Control System (MCS) functions to ensure that operational activities align with the company’s strategic objectives. In large corporations such as Pertamina, control over financial responsibility centers is essential to maintain efficiency and accountability. This article aims to analyze how Pertamina implements MCS to enhance the effectiveness of financial responsibility centers. The findings indicate that the integration of performance-based budgeting, financial monitoring, internal control, internal audit, and the utilization of financial information systems successfully improves cost efficiency, enhances financial performance achievements, and strengthens transparency and accountability across all Pertamina business units. The results of the study indicate that the Management Control System (MCS) has an influence on the effectiveness of financial responsibility centers.
Pengaruh Penerapan Kode Etik Akuntan terhadap Kualitas Audit dan Akuntabilitas Profesional Nur Imroatus Sholikah; Adinda Nibros Zahira Fasya; Tries Ellia Sandari
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/fjycra19

Abstract

This study aims to analyze the effect of the implementation of the code of ethics for accountants on audit quality and professional accountability. Audit quality is greatly influenced by the application of ethical principles, such as integrity, objectivity, competence, and independence, which form the basis for auditors in carrying out their duties. The research method used a qualitative approach with documentary analysis, exploring secondary data from official documents related to the implementation of the code of ethics and audit practices. The results show that consistent implementation of the code of ethics has a positive effect on audit quality, as it encourages auditors to act objectively, independently, and professionally. In addition, auditor accountability increases in line with compliance with the code of ethics, which strengthens the credibility of audit results. In conclusion, the implementation of a good code of ethics not only improves audit quality but also strengthens the professional accountability of auditors, thereby reinforcing public confidence in audited financial statements.
Tata Kelola Keuangan Desa dan Kompetensi Aparatur: Implementasi SISKEUDES Berdasarkan Permendagri Nomor 20 Tahun 2018 Marcella Aullia Jayadi; Tries Ellia Sandari
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/g33e1a42

Abstract

This study examines village financial governance and the competence of village officials in implementing the Village Financial System (SISKEUDES) based on the Indonesian Minister of Home Affairs Regulation Number 20 of 2018. Using a qualitative descriptive approach, the research focuses on how human resource capacity and task distribution influence the effectiveness of SISKEUDES implementation. The findings indicate that although the application has supported orderly budgeting, administration, and reporting, operational practices remain highly dependent on the village financial officer as the main system operator. Village heads and secretaries generally understand financial procedures conceptually but lack sufficient technical skills to operate SISKEUDES independently. This imbalance creates administrative vulnerability, particularly during periods of high workload or technical disruption. The study also shows that limited competency distribution affects accountability, efficiency, and continuity of village financial management. Strengthening technical capacity across officials, improving internal coordination, and optimizing task allocation are essential to enhance SISKEUDES performance. Efective implementation of SISKEUDES requires not only regulatory compliance but also sustainable human resource development to ensure transparent, accountable, and resilient village financial governance..
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.
Mendeteksi Kecurangan Pada Laporan Keuangan Dengan Menggunakan Fraud Triangle Ataina Rusyda Fauziyah; Shirky Kharisma Fitri Hasnita; 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/kq0e5736

Abstract

This study aims to examine the effectiveness of the fraud triangle theory in detecting financial statement fraud. The fraud triangle consists of pressure, opportunity, and rationalization, which collectively explain the behavioral and structural factors behind fraudulent financial reporting. Using a literature-based analytical approach, this study reviews empirical findings from various sectors, including banking, manufacturing, mining, state-owned enterprises, and public institutions. The results indicate that pressure arising from financial targets and performance demands encourages management to manipulate financial information. Opportunity is created through weak internal controls, ineffective monitoring, and complex organizational structures. Rationalization allows perpetrators to justify fraudulent actions as acceptable or temporary solutions. The interaction among these elements significantly increases the likelihood of financial statement fraud. The findings highlight the importance of strengthening corporate governance, internal control systems, ethical culture, and audit quality to reduce fraud risk. This study contributes to the accounting literature by reinforcing the relevance of fraud triangle theory as an analytical framework for fraud detection and prevention in financial reporting.  
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 Banafsyah Imanda Safa 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 Diana Oktavia Kholimah Wati 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 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 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 Vidinia Nuansa Citra Viona Eka Putri Mardiono Virda Susanti Widyasari, Della Yaohan Ad’nnia Jannah Yuli Meliana Zaschia Flanivolya Matulessy