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All Journal International Journal of Social Science and Business juremi: jurnal riset ekonomi Akuntansi'45 Cakrawala: Jurnal Pengabdian Masyarakat Global Journal of Innovative and Creativity Green Economics: International Journal of Islamic and Economic Education Journal of Business, Finance, and Banking
Trinandari Prasetyo Nugrahanti
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Effect of Intellectual Capital on MSME Performance Through Innovation as an Intervening Variable Renya Rosari; Trinandari Prasetyo Nugrahanti; Laili Savitri Noor; Mohammad Muslimin; Akhmad Nur Zaroni
International Journal of Social Science and Business Vol. 8 No. 1 (2024): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i1.68776

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. This study aims to explore the influence of intellectual capital on MSME performance through innovation. Using the purposive sampling method, questionnaires were distributed to 98 MSME owners in Indonesia. Data analysis was performed using Structural Equation Modeling (SEM) with the SMART PLS application. The results of SEM analysis show that intellectual capital has a positive effect on innovation (t-statistics = 120,105) and MSME performance (t-statistics = 18,863). In addition, innovation also has a positive effect on the performance of MSMEs (t-statistics = 12,010). This finding confirms that improving the performance of MSMEs requires strong intellectual capital and is supported by effective innovation. Thus, increasing innovation can be key in improving the performance of MSMEs. This research makes an important contribution in the understanding of the relationship between intellectual capital, innovation, and MSME performance. The implications of these findings can help MSME owners and related stakeholders to improve intellectual capital management strategies and innovations to improve the performance of MSMEs in Indonesia.
DAMPAK KINERJA AUDITOR DI MASA PANDEMI COVID-19 DENGAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI Trinandari Prasetyo Nugrahanti; Muhammad Alief Zamorano
AKUNTANSI 45 Vol. 3 No. 1 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i1.876

Abstract

Pada mada pandemi COVID-19, seorang auditor dituntut untuk dapat mengembangkan kompetensi yang dimiliki dengan memanfaatkan waktu yang tersedia dan juga dapat menerapankan teknologi untuk mempertahankan kualitas kinerja audit. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, time budget pressure dan remote audit terhadap kinerja auditor di masa pandemi Covid-19 dengan penerapan teknologi informasi sebagai variabel moderasi. Jenis penelitian ini kuantitatif dengan menggunakan data primer yang diperoleh melalui kuesioner yang disebar secara online melalui google form kepada auditor yang bekerja pada Kantor Akuntan Publik wilayah DKI Jakarta. Teknik sampling yang digunakan pada penelitian ini yaitu convenience sampling, sehingga diperoleh sebanyak 103 responden. Metode analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi moderasi serta uji hipotesis. Hasil penelitian ini menunjukkan bahwa kompetensi, time budget pressure dan remote audit berpengaruh positif terhadap kinerja auditor. Selanjutnya penerapan teknologi informasi mampu memoderasi kompetensi, time budget pressure dan remote audit terhadap kinerja auditor yang bekerja di masa pandemi Covid-19.
Pemanfaatan Media Sosial (Digital Marketing) untuk Pemasaran Produk UMKM Muljanto Silajadja; Pamela Magdalena; Trinandari Prasetyo Nugrahanti
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 2 No. 2 (2023): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v2i2.1001

Abstract

For the last decade, promoting a new product has a high cost, which takes a long processing time, then the advertising must go through the phase of designing and printing. In the time being, the marketing process has a short time penetrating the newly market sharing because of social media, when Indonesia has become enormous of using social media. By exploring the phenomenon of social media as a marketing medium, this paper is aimed to provide a brief explanation of the usefulness of social media for the empowerment of the regional community. The collection of data analysis has been held in small-medium enterprises in Indonesia from 2020 until 2022 as anticipated the pandemic's effect, where the national economy has collapsed with a high probability of bankruptcy in all sectors. Considering the economic impact, all regional community has concerns with social media as a new business tool media as an innovative and creative marketing process; the fundamental motive is to keep the existing business as usual activity. All the previous research has proven that the volatile existence of a small-medium enterprise is a vital indicator of keeping a sustainable business in the long term. Then this is supported by the high dynamic pattern of demand, particularly the quick response preferences and small production capacity as a handicap for reaching the economic scale. As a comprehensive explanation, this recommendation is to push on the high government intention of fixing the empowering regulation in marketing, operational and financing activity because of the high level of weakness aspect in this sector.
The Influence of the Philosophy of Freedom on Accounting Graduates' Career Decisions Hasan Ashari; Trinandari Prasetyo Nugrahanti; Nur Aisyah Kustiani
Journal of Business, Finance, and Banking Vol. 1 No. 1 (2025): Journal of Business, Finance, and Banking (JBFB)
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jbfb.v1i1.964

Abstract

This study analyzes the influence of the philosophy of freedom on accounting students' career decisions after graduation and work. The purpose of the study is to explore the concept of freedom in philosophy and its application in career choices. The research method used is a quantitative method by sending a survey through snowball sampling involving 409 accounting graduate professionals. The results of the study indicate that although personal freedom is important, many accounting graduates are forced to choose a career based on external factors such as a good work environment, good compensation, and other external factors, compared to interests and idealism when attending high school. This study provides theoretical contributions on freedom in the context of the accounting profession and practical implications for the development of accounting education curriculum that pays more attention to the ethical dimensions and freedom in career decision making.
Tinjauan Literatur: Pelanggaran Prinsip Dasar Etika Auditor di Indonesia Vivy Yulianty; Indah Risti Anggraeni; Trinandari Prasetyo Nugrahanti
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1410

Abstract

This study discusses violations of the basic principles of auditor ethics in Indonesia that can reduce public trust in financial reports. The ethics of the auditor profession are very important, especially the five main principles in the accountant's code of ethics: integrity, objectivity, professional competence and prudence, confidentiality, and professional behavior. This study aims to identify the factors that cause violations of ethical principles, the impact of ethical violations and efforts to Implement and Strengthen Auditor Professional Ethics. This study uses a literature review method with the Systematic Literature Review (SLR) method by analyzing 13 Sinta indexed journals published in the last 5 years. The results of the study indicate that ethical violations often occur due to pressure from clients, weak supervision, and lack of understanding of ethical standards. It was found that the implementation of the code of ethics has not been fully effective in the field. Several cases show weak integrity and objectivity of auditors in dealing with conflicts of interest. This poses a risk to the credibility of the auditor profession. Therefore, the understanding and application of ethics need to be consistently improved. The recommendation of this study is the importance of ongoing training and strengthening regulations and supervision to prevent future violations.
PERAN AUDIT INTERNAL DAN PENGENDALIAN INTERNAL DALAM PENCEGAHAN FRAUD PADA PERUSAHAAN RINTISAN (PERUSAHAAN RINTISAN) DI INDONESIA: SYSTEMATIC LITERATURE REVIEW Ivan El Adam; Trinandari Prasetyo Nugrahanti
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 5 (2026): Maret 2026
Publisher : Bajang Institute

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

Abstract

Startup in Indonesia face a high risk of fraud due to underdeveloped internal control systems, rapid growth pressures, and limited resources. Fraud may occur in various forms, such as financial statement manipulation, asset misappropriation, and corrupt practices to meet operational targets. This study examines the role of internal audit and internal control in fraud prevention through a Systematic Literature Review of articles indexed in SINTA and Scopus during 2017–2024. A total of 15 articles meeting the inclusion criteria were systematically analyzed, covering internal audit, internal control, corporate governance, and fraud prevention variables. The findings reveal that 14 studies consistently support the positive influence of internal audit and internal control on fraud prevention, both directly and through the strengthening of Good Corporate Governance. One study (Herawaty & Hernando, 2020) reported different results, showing that internal control had no significant effect on fraud prevention, highlighting the importance of organizational context in determining control effectiveness. Overall, most studies emphasize that auditor competence, effective control systems, and sound governance practices reduce fraud tendencies in financial reporting and asset management. Theoretically, this study synthesizes literature on the relationship between internal audit and internal control with fraud prevention; practically, it offers recommendations for startup to strengthen monitoring systems, governance structures, and ethical culture from the early stages to ensure sustainability and investor trust.
The Contribution of Islamic Banks in Supporting Green Economy Initiatives and Sustainable Financial Growth Dwiki Alfianto; Trinandari Prasetyo Nugrahanti; Muzaffar Tuyginov Nozim ugli
Green Economics: International Journal of Islamic and Economic Education No. 1 (2024): January: Green Economics: International Journal of Islamic and Economic Education
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v1i1.409

Abstract

This study investigates the contribution of Islamic banks in supporting green economy initiatives and promoting sustainable financial growth. Employing a quantitative research design, the study utilizes secondary data collected from annual reports, sustainability disclosures, and carbon emission reports of Islamic banks for the period 2018–2024. The research aims to examine the relationship between green financing portfolios and key financial performance indicators Return on Assets (ROA), Return on Equity (ROE), and Capital Adequacy Ratio (CAR) while evaluating the environmental impact through carbon emission reduction. Descriptive statistics provide an overview of green financing activities and financial ratios, while multiple regression analysis assesses the effect of green financing on sustainable financial performance, controlling for bank size, Gross Domestic Product (GDP) growth, and inflation. An independent sample t-test compares Islamic and conventional banks in terms of ethical compliance, environmental contribution, and profitability. The findings reveal that Islamic banks allocate a higher proportion of financing to green projects, achieving significant carbon emission reductions without compromising financial performance. The green financing portfolio exhibits a positive and significant effect on sustainable financial growth, and larger banks demonstrate a greater capacity to implement sustainability initiatives. The comparative analysis confirms that Islamic banks outperform conventional counterparts in environmental and ethical dimensions while maintaining comparable profitability. These results underscore the potential of Sharia-compliant banking to integrate ethical, environmental, and economic objectives, positioning Islamic financial institutions as key actors in advancing a sustainable, low-carbon financial system.
Co-Authors Akhmad Nur Zaroni Dwiki Alfianto Hasan Ashari Indah Risti Anggraeni Ivan El Adam Laili Savitri Noor Mohammad Muslimin Muhammad Alief Zamorano Muljanto Silajadja Muzaffar Tuyginov Nozim ugli Nur Aisyah Kustiani Pamela Magdalena Rosari, Renya Vivy Yulianty