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All Journal Jurnal Bisnis Mahasiswa International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Ilmiah Multidisiplin Indonesia
Dhina Sri Widyaningsih
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Physics Social Sciences Other

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A Systematic Literature Review of Blockchain-Based Triple-Entry Accounting in Crypto Assets Verra Rizki Amelia; Pratama; Muhammad Abshar Noer Ramadhan; Muhammad Aji Lampang; Mar’elfan Hadi Pratama; Theresia Mentari; Dhina Sri Widyaningsih
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art5

Abstract

The digital revolution in accounting is a major change that affects the way we view, manage, and report financial information. One form of the digital revolution in accounting is the emergence of blockchain technology and Triple-entry Accounting (TEA). This research aims to examine the application of triple-entry accounting with blockchain in the recording of crypto assets. This research uses a qualitative approach with a systematic literature review using the WATASE UAKE platform. This method summarizes research from many sources into specific topics based on items determined by the researcher. The results show that the application of blockchain technology can help achieve a country's economic development goals and can establish more secure, transparent, and efficient business practices by reducing various existing risks.
ANALYSIS OF SUPPORTING AND HINDER FACTORS IN IMPROVING HUMAN RESOURCE COMPETENCE AT PALANGKA RAYA UNIVERSITY Nurlia Eka Damayanti; Dhina Sri Widyaningsih; Aprilita; Sanjayanto Nugroho; Olivia Winda Ony Panjaitan
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i2.202

Abstract

This study provides a concise overview of Palangka Raya University (UPR), a state university founded in 1963. UPR, operating as a Public Service Agency, has implemented strategic changes in response to financial management adjustments, particularly focusing on elevating the quality of higher education lecturers. The research evaluates UPR's performance over the last five years, resulting in the identification of five key business strategies. Examining UPR's human resources, the study outlines the organizational structure, emphasizing teaching staff and education personnel. In 2022, an analysis of lecturers' academic positions, space class, and gender distribution highlights the diversity within the university. Additionally, education personnel are scrutinized based on gender, age, years of service, and rank, providing a comprehensive insight into UPR's human resources landscape. Descriptive analysis pinpoints supporting factors, such as the competency certification process and research roadmaps, and inhibiting factors, including a lack of leadership synergy and lecturer awareness. Budgetary constraints, insufficient person-in-charge roles, and a lack of specific strategies are identified as obstacles. The research concludes with actionable recommendations to enhance human resource quality at UPR, emphasizing skills development, government support, reward systems, and the cultivation of professional attitudes and personality maturity. These strategies aim to foster a more productive and inclusive work environment in alignment with UPR's vision of producing competitive and morally grounded human resources.
Designing a Financial Statement Information Quality Model for Fraud Prevention in the Palangka Raya City Government Dhina Sri Widyaningsih; Pratiwi Hamzah; Wahyu Febri Eka Susanti
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 12 (2025): Jim-id, December 2025
Publisher : Sean Institute

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Abstract

The increase in fraud incidents in local government has prompted the need for a financial reporting quality model that supports fraud prevention at the government level, particularly in the Palangka Raya City Government. This study designs a conceptual model that links Quality of Financial Reporting (QFR) with the effectiveness of fraud prevention, as well as identifying important mediator and moderator roles. The methods used are a literature review and desk study of academic literature, regulations, and local government financial reporting documents. The synthesis results confirm five main dimensions of QFR: relevance, reliability (faithful representation), comparability, timeliness, and understandability. The proposed model places the Government Internal Control System (SPIP)/internal audit as a mediator between QFR and fraud prevention, while fraud analytics, whistleblowing systems, and a culture of integrity act as moderators that strengthen this relationship. Practical recommendations include strengthening SPIP, integrating analytical technology for early detection, and reporting and whistleblower protection mechanisms to close opportunities for fraud. Implementation of this model is expected to strengthen regional financial governance and reduce the risk of fraud through the synergy of preventive, detection, and response measures.
Co-Authors Aprilita Hamzah, Pratiwi Mar’elfan Hadi Pratama Muhammad Abshar Noer Ramadhan Muhammad Aji Lampang Nurlia Eka Damayanti Olivia Winda Ony Panjaitan Pratama Sanjayanto Nugroho Theresia Mentari Verra Rizki Amelia Wahyu Febri Eka Susanti