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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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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.  
Tanggung Jawab Profesional Akuntan dalam Memastikan Kepatuhan terhadap Standar Pelaporan Keuangan Christian Hadinata; Ardiyansyah Prawirautama Ali; 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/btfpjb31

Abstract

This study examines the professional responsibility of accountants in ensuring compliance with financial reporting standards within an increasingly complex business environment. Accountants play a strategic role in maintaining the credibility, transparency, and reliability of financial information used by various stakeholders. Compliance with financial reporting standards is not merely a technical obligation, but reflects ethical commitment, professional integrity, and accountability to the public. The study adopts a qualitative literature-based approach by analyzing academic journals, professional reports, and regulatory documents related to ethics, professionalism, auditing, and financial reporting standards. The findings indicate that ethical values, professional competence, regulatory frameworks, and audit quality are interconnected factors that significantly influence compliance with financial reporting standards. Furthermore, digital transformation and managerial pressures present new challenges that require accountants to strengthen ethical awareness and professional judgment. Strengthening ethical education, professional development, and audit systems is essential to ensure sustainable compliance and public trust in financial reporting practices.
Pengaruh Pendidikan Etika Bisnis, Gender, dan Lingkungan Kampus Terhadap Persepsi Etis Mahasiswa Akuntansi Universitas 17 Agustus 1945 Surabaya Miqdamuntaqo Ferdiansa; 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/v6wcqy41

Abstract

This research investigates how three factors business ethics instruction, gender differences, and the campus setting, shape the ethical views of accounting students at Universitas 17 Agustus 1945 Surabaya. A quantitative design was implemented using a survey with Likert‑type items administered to 37 accounting majors who had already completed the Business and Professional Ethics course. Instrument quality was evaluated through Pearson product-moment correlations and Cronbach’s Alpha, and the data were further analyzed using tests of normality, the coefficient of determination, and t and F statistics in a multiple linear regression model. The results show that both business ethics education and the campus environment exert a positive and statistically significant influence on students’ ethical judgments, while gender does not exert a significant effect. Taken together, these predictors account for a considerable share of the variability in ethical perceptions, highlighting the importance of reinforcing ethics‑oriented coursework and cultivating a campus climate grounded in integrity to prepare technically proficient and ethically responsible future accountants
Pengaruh Kode Etik terhadap Perilaku Profesional Akuntan dan Kualitas Laporan Keuangan Trenda Indri Ardianti; Siti Nur Azizah; 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/mm4bjv72

Abstract

This study examines the effect of the professional code of ethics on accountants’ professional behavior and the quality of financial statements. The credibility of financial information largely depends on ethical conduct and professional responsibility in accounting practices. Using a quantitative associative approach, this research analyzes how ethical principles shape professional behavior and how such behavior contributes to the reliability, transparency, and compliance of financial reporting. The findings indicate that a strong understanding and consistent application of the code of ethics significantly influence accountants’ professional behavior, particularly in maintaining integrity, independence, and objectivity. Furthermore, professional behavior acts as a mediating variable that strengthens the relationship between the code of ethics and financial statement quality. Accountants who demonstrate high ethical awareness tend to produce financial reports that are more reliable and aligned with applicable accounting standards. This study highlights that ethical values are not merely formal guidelines but essential foundations for professional conduct and high-quality financial reporting. The results provide practical implications for accounting professionals, organizations, and professional bodies in strengthening ethical education and enforcement to enhance public trust in financial information.
Penganggaran Berbasis Kinerja sebagai Upaya Meningkatkan Akuntabilitas Keuangan: Studi Literatur Chindy Manika Sari; Fillah Ardhi Fadhillah; 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/rg9ed416

Abstract

This study aims to analyze the role of performance-based budgeting in enhancing financial accountability in the public sector through a literature review approach. Performance-based budgeting is understood as a budgeting system that emphasizes the linkage between planning, budget allocation, and measurable performance outcomes. The research method employed is a literature study that reviews textbooks, national and international scientific journals, and academic publications relevant to performance-based budgeting and financial accountability. The findings indicate that performance-based budgeting contributes positively to the improvement of financial accountability through greater transparency in budget utilization, the strengthening of reporting systems, and the enhancement of managerial decision-making quality. The literature also reveals that the successful implementation of performance-based budgeting is strongly influenced by the clarity of performance indicators, participation in the budgeting process, and the effectiveness of management control systems. The findings of this study are expected to serve as a conceptual reference for governments and researchers in developing budgeting practices that are more accountable and performance-oriented.
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