Article Per Year (5 Year)
p-Index From 2019 - 2024
5.564
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmu Lingkungan Kinerja Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Akuntansi Krida Wacana Jurnal Akuntansi Multiparadigma Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Wahana Akuntansi AFEBI Management and Business Review Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting International Journal of Supply Chain Management JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Kritis Research In Management and Accounting (RIMA) Jurnal Akuntansi dan Bisnis Eksis: Jurnal Riset Ekonomi dan Bisnis Jurnal Online Insan Akuntan Asia Pacific Fraud Journal Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Journal of Contemporary Accounting JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Bisnis The Indonesian Journal of Accounting Research Patria : Jurnal Pengabdian Kepada Masyarakat JKTP Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) International Journal of Accounting & Finance in Asia Pasific Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Jurnal Akuntansi
Intiyas Utami
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

Published : 62 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : Jurnal Akuntansi

 1 
Strategi pemitigasian bias pengukuran umum dalam evaluasi balanced scorecard dengan balikan eksplanatori Rina Silvia; Intiyas Utami; Usil Sis Sucahyo
Jurnal Akuntansi dan Auditing Indonesia Vol. 20 No. 2 (2016)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol20.iss2.art1

Abstract

This study aims to prove the existence of a common measure bias in the evaluation of Balanced Scorecard and test strategies explanatory feedback as mitigation common measure bias. Efforts mitigation impact of the proposed common measure bias in this study is to provide knowledge to the method of explanatory feedback. This research uses experimental design factorial 2x2x2 between-within subjects with 56 participants S1 Accounting students are already taking courses in management accounting. The first hypothesis testing in this research using the independent t-test, comparing the performance measurement group before getting explanatory feedback. The second hypothesis testing using a paired t-test to see performance measurement division before and after getting explanatory feedback. Results of laboratory experiments show that there is a common measure bias in the manager before receiving explanatory feedback. Explanatory feedback method is supported as a strategy mitigation common measure bias in the evaluation of BSC.
The effect of escalation of commitment and project risk in resources allocation decision Astrid Febriana Loru Ngara Ledewara; Intiyas Utami
Jurnal Akuntansi dan Auditing Indonesia Vol 23, No 1 (2019)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol23.iss1.art6

Abstract

This research aims to examine the causal relationship between escalation of commitment and project risk with decision making in resource allocation (production cost). In this research the allocation of resources is in determining the cost of direct labor and material costs. To trigger cognitive dissonance, the determination of higher labor costs will increase the bonus of individuals working as production managers. When kos production has been set in a certain number, labor costs are high, while factory overhead costs is fixed, cause material costs to be low. The lower the material cost, the lower the product quality. Escalation of commitment is a condition when individuals already know the potential risks in the future, but still take risks for their decisions. This study proposes that the production cost allocation decision in conditions of high commitment escalation will tend to choose decisions that benefit themselves compared to when the escalation of commitment is low (choosing a labor cost allocation is higher than the material cost). This research also predicts that individuals in the face of high-risk projects will tend to allocate resources that benefit themselves. In addition, the interaction of the existence of a low level of escalation of commitment and a low risk project level will reduce the allocation of production costs to direct labor costs. This research uses a laboratory experiment design with 102 accounting students at a private university in Central Java who act as production managers with paper and pencil test. This experiment uses a 2x2 between subject. The results of the research show that there is a causal relationship between the escalation of commitment and the allocation of human resources and there is a causal relationship between the escalation of commitment and project risk. This finding also shows that there is an interaction between escalation of commitment, project risk and resource allocation decisions.
Trust in leadership and incentives: Experimental study of whistleblowing intention Ema Yulianing Tyas; Intiyas Utami
Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 1 (2020)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol24.iss1.art5

Abstract

Whistleblowing is a disclosure act made by members of organization related to illegal practices of the organization. Trust in leadership and incentive is related to whistleblowing intention and has become a consideration for a whistleblower in conducting his/her whistleblowing actions. When an employee knows the existence of fraud, he can report the fraud to the leaders of his company when he believes that the leaders of his company can eradicate that fraud. This study was accounting undergraduate students as subjects. This study was aimed to examine the potential of employees’ whistleblowing intentions in the existence of trust toward their leaders and in the existence of incentives. This study used an experimental design of 2x2 between subjects. The treatments were given in the form of trust in leadership (high and low level of leadership) and incentives (existence of incentives and no incentives). 
Revealing the potential of fraud in the financial management of village-owned enterprise Aprina Nugrahesthy Sulistya Hapsari; Intiyas Utami; Yohanes Yakobus Werang Kean
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 1 (2021)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol25.iss1.art10

Abstract

This research is a qualitative-descriptive study conducted to identify fraud that occurs in the financial management of BUMDes (Village-Owned Enterprises). BUMDes is a business entity established through village capital inclusion which aims to manage existing assets, services, and businesses for village income contribution. In connection with this capital management, villages are required to be fully responsible for managing their capital in a transparent and accountable manner. The object of this research is BUMDEs (Village-Owned Enterprise) X in Wologai Tengah Village of Ende, Flores, where data collection was obtained through in-depth interviews with sources and documentation of documents that can support the results of this research. The results show that BUMDes X in Wologai Tengah Village of Ende, Flores is still vulnerable to the potential risk of fraud. This is because some parties still feel that their interests are more important than that of others. However, BUMDes X still promotes a culture of deliberation that involves the community in making decisions.
Co-Authors Abraham Kurniawan Adrianus Jori Aida Sari Situmeang anggi saputra Anisa Arismaya Aprina Nugrahesthy Sulistya Hapsari Aprina Nugrahesty Sulistya Hapsari Aprina Nugrahesty Sulistyo Hapsari Ari Budi Kristanto Ari Wicaksono Aritha Chintya Dewi Astrid Febriana Loru Ngara Ledewara Astrid Putri Rahmajati Augustinus Ignatius Kristijanto Aulia Damar Sustika Ayuananda, Tri Ika Choironi Ardiyansyah Christina Dwi Cahyaningrum, Christina Dwi Daniel D Kameo David Adechandra Ashedica Pesudo Eka Widi Libriani Ema Yulianing Tyas Ertambang Nahartyo Ertambang Nahartyo Freitas, Jorge Ribeiro Gideon Felix Gunawan Gracella Theotama Gracella Theotama Hari Sunarto Hary Jocom Hary Jocom I Gede Cahyadi Putra Ika Kristianti Indrawati, Fenny Intan Chelsye Rossa Rumbino Intan Putri Estikasari Jonathan Wiyarta Setiawan Kurniawan, Abraham Laksono Trisnantoro Maria Hellenikapoulos Marryella Violetha Patiran Marwata Marwata Mika Puspitasari Natasia Alinsari Nico Octavian Nike Kurniasari Nindya Krismonica Titania Novrilia Wulandari Pebri Harto Priska Tandi Gala Rina Silvia Rizky Sandhi Setyaki Romaito Situmeang Rulyanti Susi Wardhani Salma Mutiara Salsabil SATRIYAS ILYAS Selvi Andriani Siti Rahayu Suharnomo Suharnomo Sumiwi Bonussyeani, Nur Endah Supramono Sutarto Wijono Suzy Noviyanti Tan, Debora Agnez Pranata Teguh Wahyono Tri Ika Ayuananda Ulfa Ulfa Valensya Soukotta Viktor Bungtilu Laiskodat Viktor Bungtilu Laiskodat Viona Christalia Nugrahanti Wahyuni Diah Ekasari Wilson M.A. Therik Wimar Angga Pradana Yefta Andi Kus Noegroho Yohanes Werang Kean Yohanes Yakobus Werang Kean Yolanda Christina Rambing Yulius Galendra Tulis