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All Journal Akuntansi'45 Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi International Journal of Economics, Management and Accounting
Sielly Budi Prameswari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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MANFAAT DAN TANTANGAN DALAM MELAKUKAN AUDIT INTERNAL SECARA JARAK JAUH BERDASARKAN PRAKTIKALITAS PADA TIAP AREA AUDIT Sielly Budi Prameswari
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.v3i1.598

Abstract

Penelitian ini bertujuan untuk mengidentifikasi hubungan antara tingkat praktikalitas pada area audit dengan kelebihan serta kelemahan audit jarak jauh bagi para auditor internal di Indonesia. Penelitian ini menggunakan data primer melalui kuesioner. Pengujian data dilakukan dengan uji Chi Square. Hasil penelitian menunjukkan bahwa terdapat 2 area audit yang berhubungan signifikan dengan manfaat dan tantangan dari audit jarak jauh. Area audit pertama adalah Audit investigasi kecurangan yang memiliki hubungan signifikan dengan manfaat ke 4 dari audit jarak jauh, yaitu mampu untuk terus berjalan sesuai rencana audit meskipun pandemi COVID-19 masih berlangsung. Manfaat audit jarak jauh ke 5 yang juga berhubungan dengan audit investigasi kecurangan adalah adanya dorongan kuat untuk digitalisasi (termasuk analisis data). Manfaat audit jarak jauh ke 2 yang berhubungan signifikan dengan audit manajerial adalah meningkatnya fleksibilitas dan fokus yang lebih baik (termasuk efektivitas yang meningkat). Tantangan dari audit jarak jauh yang ke 2 adalah kesulitan dalam berkomunikasi dan membangun kepercayaan. Sedangkan tantangan ke 4 yang juga berhubungan signifikan dengan audit manajerial adalah berkurangnya sambutan (acceptance), motivasi, kepuasan, dan keterandalan (reliance). Berdasarkan hasil penelitian ini, kelemahan penggunaan metode audit jarak jauh pada area audit terkait dapat diketahui, sehingga perusahaan dapat melakukan perbaikan yang memadai.
The Influence of Ethical Code on the Risk of Asset Misappropriation through Whistleblowing Intentions Sielly Budi Prameswari
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i2.754

Abstract

Namely, 42% of frauds are detected by complaints (tips). Research comparing theory and empirical evidence on private entities in Indonesia is quite minimal. This research aims to prove the influence of an ethical code on the risk of asset misappropriation through whistleblowing intentions. The population of this study are employees of medium-scale entities in Jabodetabek and East Java. The sampling method used is purposive. The sample for this research is companies located in Jabodetabek and East Java with employees ranging from 70 to 150 people. This research uses primary data, namely a questionnaire. The researcher tested the validity and reliability of the data through a pilot test. If these two conditions are already met, the data then being analyzed further using path analysis. The data must also meet classical assumptions and linearity testing in path analysis testing. The researcher tested the direct influences using Ordinary Least Square. Meanwhile, the Sobel Test was used to test the indirect influence of the research variables. The Sobel Test results show that whistleblowing intention is proven to mediate the influence of the ethical code on the risk of asset misappropriation. The mediating effect of whistleblowing intention is partial. Whistleblowing intention as a mediator variable has been proven in this research, in line with various previous studies. Because it is proven to mediate partially, the novelty in this research is apart from being a mediator variable, whistleblowing intentions can also be an independent variable, with the risk of asset misappropriation as the dependent variable.
Evaluasi Sistem Informasi Akuntansi Pembayaran Gaji di PT BAP untuk Meningkatkan Pengendalian Internal dan Minimalisasi Risiko Fraud Muhammad Glenn Waluyo Rahardika Putra; Galuh Budi Astuti; Lis Lestari Sukartiningsih; Sielly Budi Prameswari
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 4 (2026): Juli: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i4.2500

Abstract

This research aims to evaluate the design and implementation of the payroll accounting information system at PT BAP to enhance internal control and minimize fraud risks. Payroll is a sensitive cost component, requiring a reliable system to ensure accurate calculations and timely payments. The method employed is a qualitative descriptive study with a case study approach, utilizing data collected through interviews, observations, and documentation. The findings indicate that while PT BAP has established adequate separation of functions and hierarchical authorization, fraud vulnerabilities remain due to the use of manual recapitulation documents and high dependency on external approval processes (PT Freeport Indonesia) without a clear Service Level Agreement (SLA). This situation potentially leads to risks such as ghost employees, overtime manipulation, and payroll delays. The implications of this study emphasize the importance of adopting a digital-based accounting information system (HRIS) and integrating collaboration portals for automated data validation. Recommended procedural improvements include real-time synchronization between digital attendance and the payroll module, as well as strengthening task segregation to minimize risky manual interventions.
Co-Authors Budi Astuti, Galuh Lestari Sukartiningsih, Lis Muhammad Glenn Waluyo Rahardika Putra