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All Journal IKRA-ITH ABDIMAS IKRA-ITH EKONOMIKA Jurnal Riset Akuntansi Kontemporer Jurnal Abdi Insani
Indriati, Lely
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics

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ANALISIS FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2019-2022) Wardhana, Garin Alwindra; Indriati, Lely; Rahayu, Maryati; Fernando, Venus
IKRAITH-EKONOMIKA Vol. 8 No. 1 (2025): IKRAITH-EKONOMIKA Vol 8 No 1 Maret 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v8i1.4290

Abstract

Kecurangan pada laporan keuangan terjadi ketika individu dengan sengaja memanipulasiatau memberikan informasi palsu untuk keuntungan pribadi atau merugikan pihak lain. Penelitianini bertujuan menganalisis pengaruh fraud hexagon theory, yang meliputi stabilitas keuangan,tekanan eksternal, target keuangan, perusahaan milik negara, ketidakefektifan pengawasan, danjumlah foto CEO terhadap kecurangan laporan keuangan. Data yang digunakan berasal dari laporantahunan 30 perusahaan properti dan real estat yang terdaftar di BEI periode 2019-2022, dengan total120 observasi. Analisis dilakukan menggunakan Regresi Logistik dengan bantuan software Eviews12. Hasil penelitian menunjukkan bahwa ketidakefektifan pengawasan berpengaruh positif terhadapkecurangan laporan keuangan, sedangkan stabilitas keuangan, tekanan eksternal, target keuangan,perusahaan milik negara, dan jumlah foto CEO tidak berpengaruh. Studi ini menyarankanperusahaan untuk meningkatkan kontrol dalam mengatasi kecurangan laporan keuanganberdasarkan fraud hexagon theory.
MANAGEMENT ACCOUNTING PRACTICES IN MSMES: A SYSTEMATIC REVIEW OF CROSS-NATIONAL STUDIES Indriati, Lely; Pratama, Faiz; Aprilia, Citra; Nurhaliza, Iqlima; Dewi, Safina; Dumawan, Christyan; Angelia, Angelia
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.26063

Abstract

The significance of management accounting practices in enhancing the competitiveness and sustainability of micro, small, and medium enterprises (MSMEs) is widely recognised. However, previous research remained fragmented, with limited theoretical integration, methodological diversity, and cross-national perspectives, which restricted a comprehensive understanding of how these practices were studied and applied. This study systematically reviewed developments over the past decade, drawing on open-access articles published in 2015-2025, and applied the PRISMA protocol with bibliometric and thematic analysis. Three major gaps emerged: the limited examination of advanced techniques such as Strategic Management Accounting and Activity-Based Costing, the methodological dominance of single-approach quantitative studies, and the regional concentration of research. The review also highlighted emerging clusters and trends, providing guidance for more context-sensitive studies and practical insights to support MSMEs in driving sustainable economic growth.
Pengaruh Independensi Auditor, Pengalaman Auditor, dan Penerapan Big Data Analytics terhadap Kualitas Audit Pada Kantor Akuntan Publik di Jakarta Selatan Agnes Karo, Petronela; Syarhul, Syarhul; Indriati, Lely; Efendi, Joni
IKRAITH-EKONOMIKA Vol. 9 No. 1 (2026): IKRAITH-EKONOMIKA Vol 9 No 1 Maret 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i1.5426

Abstract

Perkembangan teknologi dan kompleksitas audit mendorong perlunya peningkatankualitas audit melalui faktor personal auditor maupun pemanfaatan teknologi. Penelitianini bertujuan untuk mengetahui pengaruh independensi auditor, pengalaman auditor, danpenerapan Big Data Analytics terhadap kualitas audit pada Kantor Akuntan Publik (KAP)di Jakarta Selatan. Penelitian ini menggunakan metode kuantitatif dengan pendekatansurvei. Populasi penelitian adalah auditor yang bekerja pada KAP di Jakarta Selatan,dengan jumlah sampel sebanyak 95 auditor yang dipilih menggunakan teknik purposivesampling. Data dikumpulkan melalui kuesioner dengan skala Likert 1–5 dan dianalisismenggunakan metode Partial Least Square (PLS) melalui software SmartPLS 3.0. Hasilpenelitian menunjukkan bahwa independensi auditor berpengaruh positif signifikanterhadap kualitas audit, pengalaman auditor berpengaruh positif signifikan terhadapkualitas audit, sedangkan penerapan Big Data Analytics tidak berpengaruh signifikanterhadap kualitas audit. Dengan demikian, dapat disimpulkan bahwa faktor independensidan pengalaman auditor lebih dominan dalam meningkatkan kualitas audit dibandingkandengan pemanfaatan teknologi Big Data Analytics. This study aims to analyze the influence of auditor independence, auditorexperience, and the implementation of Big Data Analytics on audit quality at PublicAccounting Firms (KAP) in South Jakarta. This research employs a quantitative approachusing a survey method. The population consists of auditors working at Public AccountingFirms in South Jakarta, with a sample of 95 respondents selected through purposivesampling. Data were collected using questionnaires with a 5-point Likert scale andanalyzed using Partial Least Square (PLS) with SmartPLS 3.0 software. The resultsindicate that auditor independence has a significant positive effect on audit quality, auditorexperience has a significant positive effect on audit quality, while the implementation ofBig Data Analytics does not significantly affect audit quality. These findings suggest thatpersonal factors such as independence and experience play a more dominant role inenhancing audit quality compared to technological factors. This study is expected tocontribute to the development of accounting science, particularly in auditing, and providepractical implications for Public Accounting Firms in improving audit quality throughstrengthening auditor independence and experience.
Pengaruh Teknologi Digital, Sistem Data Mining Dan Pemenuhan Standar Audit Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Jakarta Selatan Kalista Wau, Yohana Kessy; Eriyanto, Dwi; Indriati, Lely; Mahzumi, Mahzumi; Rahayu, Maryati
IKRAITH-EKONOMIKA Vol. 9 No. 1 (2026): IKRAITH-EKONOMIKA Vol 9 No 1 Maret 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i1.5631

Abstract

Penelitian ini bertujuan menganalisis pengaruh teknologi digital, sistem data mining, danpemenuhan standar audit terhadap kinerja auditor pada Kantor Akuntan Publik (KAP) diwilayah Jakarta Selatan. Data diperoleh melalui kuesioner yang disebarkan kepada 90auditor sebagai responden dan diolah menggunakan SmartPLS versi 3.0. Hasil analisismenunjukkan bahwa seluruh variabel berpengaruh positif dan signifikan terhadap kinerjaauditor dengan nilai p-value teknologi digital (0,019), sistem data mining (0,010) danpemenuhan standar audit (0,000). Temuan ini menunjukkan bahwa penerapan teknologidigital dan sistem data mining mampu meningkatkan efisiensi, akurasi, serta kemampuananalisis auditor dalam pelaksanaan audit. Sementara itu, kepatuhan terhadap standar auditberkontribusi dalam memperkuat integritas dan meningkatkan kualitas hasil pemeriksaan. This study aims to analyze the influence of digital technology, data mining systems, andcompliance with audit standards on auditor performance at Public Accounting Firms (KAP) inSouth Jakarta. Data were obtained through questionnaires distributed to 90 auditor respondentsand processed using SmartPLS version 3.0. The analysis results indicate that all variables have apositive and significant effect on auditor performance, with p-values for digital technology(0.019), data mining systems (0.010), and compliance with audit standards (0.000). Thesefindings indicate that the implementation of digital technology and data mining systems canimprove auditor efficiency, accuracy, and analytical skills in conducting audits. Meanwhile,compliance with audit standards contributes to strengthening integrity and improving the qualityof audit results.
PENERAPAN TATA KELOLA KEUANGAN DAN MANAJEMEN YANG BAIK UNTUK MENINGKATKAN KINERJA UMKM HIMPUNAN PENGUSAHA NAHDLIYIN KABUPATEN BANYUMAS Muksin, Abdullah; Marhalinda, Marhalinda; Suratman, Adji; Nursina, Nursina; Erianto, Dwi; Nugroho, M. Iman; Indriati, Lely
Jurnal Abdi Insani Vol 11 No 3 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i3.1548

Abstract

Micro, small and medium business actors who are members of the Nahdliyin Entrepreneurs Association (HPN) Banyumas Regency, Central Java were formed in April 2023 in Purwokerto Banyumas. Most of them still manage their business in a simple way. The priority problem faced by MSME actors is the capacity of MSME actors who are not yet able to manage their business, are not yet able to manage their business finances and are not yet optimal in marketing their products/services and are not yet able to create promotions with digital marketing. To improve the quality and capability of MSME actors in overcoming the priority problems they face. To increase the capacity of business actors who are able to prepare financial reports, digital marketing on social media and publish them in journals. The approach method used is training, guidance/consultation, mentoring, and supervision. Apart from that, determining procedures and solution steps in solving problems involving experts in the fields of business management, finance and entrepreneurship who are experienced in effective, efficient and competitive business management. The results of this PkM activity are, firstly, business actors can improve the quality and capability in managing their business. Second, being able to change your mindset, attitude and successful behavior and commitment so that you can manage your business effectively and efficiently. Third, business actors have been able to prepare budgets and financial reports according to PSAK ETAP standards. Fourthly, businesses have been able to advertise their products/services using digital marketing on social media, their own websites/bloqs. The quality of business actors has increased, they are able to manage their business finances using PSAK ETAP standards and are able to advertise their products/services using digital marketing.
Pengaruh Manfaat, Mental Accounting, Dan Literasi Keuangan Terhadap Kinerja Keuangan UMKM Di Jakarta Pusat Dengan Minat Penggunaan Dompet Digital Pada Kalangan Anak Muda Sebagai Variabel Intervening Yulianto , Wahyu; Indriati, Lely; Iman Nugroho , Mohammad; Nuryadin, Nuryadin
IKRA-ITH ABDIMAS Vol. 8 No. 3 (2024): Jurnal IKRAITH-ABDIMAS Vol 8 No 3 November 2024
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikra-ithabdimas.v8i3.4114

Abstract

Penelitian ini bertujuan untuk menguji pengaruh manfaat, mental accounting, dan literasi keuangan terhadap Kinerja Keuangan UMKM dengan minat penggunaan dompet digital sebagai variabel Intervening. Populasi dalam penelitian ini adalah anak muda yang telah membeli dagangan dari pedagang UMKM Kaki Lima di wilayah Jakarta Pusat dan pedagang UMKM yang bersangkutan. Penemuan sampel dalam penelitian ini dengan menggunakan metode non-probability sampling dengan Teknik accidental sampling diperoleh sampel sebanyak 87 Responden pembeli. Analisis data menggunakan analisis regresi linear berganda, Uji Validitas, Uji Realibilitas, Uji Normalitas, Uji Multikolinearitas, Uji Hipotesis parsial (Uji t), dan Koefisien Determinasi. Pengolahan data menggunakan software SmartPls 4. Hasil penelitian ini menunjukkan bahwa berdasarkan uji hipotesis parsial (uji t) manfaat dan literasi keuangan berpengaruh positif terhadap minat penggunaan dompet digital, sedangkan mental accounting tidak berpengaruh positif terhadap minat penggunaan dompet digital. Hasil uji koefisien determinasi pada penelitian ini variabel intervening dikategorikan sedang untuk menjelaskan variabel dependen.sebesar 42,4 % dan sisanya dipengaruhi oleh variabel lainnya diluar penelitian ini. Variabel manfaat dan variabel Literasi Keuangan memiliki pengaruh positif terhadap kinerja keuangan UMKM sedangkan Mental Accounting tidak memiliki pengaruh positif terhadap Kinerja Keuangan UMKM Hasil uji koefisien determinasi pada penelitian ini variabel independen dikategorikan rendah untuk m
Co-Authors Agnes Karo, Petronela Angelia Angelia Aprilia, Citra Dewi, Safina Dumawan, Christyan Erianto, Dwi Eriyanto, Dwi Fernando, Venus Iman Nugroho , Mohammad Joni Efendi, Joni Kalista Wau, Yohana Kessy Mahzumi, Mahzumi Marhalinda, Marhalinda Muksin, Abdullah Nugroho, M. Iman Nurhaliza, Iqlima Nursina Nursina, Nursina Nuryadin, Nuryadin Pratama, Faiz Rahayu, Maryati Suratman, Adji Syarhul, Syarhul Wardhana, Garin Alwindra Yulianto , Wahyu