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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

Author-ID : 287744

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

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Articles

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Air dan Konflik: Studi Kasus Kabupaten Timor Tengah Selatan Hary Jocom; Daniel D Kameo; Intiyas Utami; A. Ign. Kristijanto
Jurnal Ilmu Lingkungan Vol 14, No 1 (2016): April 2016
Publisher : School of Postgraduate Studies, Diponegoro Univer

ABSTRAK Secara perhitungan teknis, antara ketersediaan air dan kebutuhan air per kapita mencukupi di Kabupaten Timor Tengah Selatan (TTS) Provinsi Nusa Tenggara Timur, namun permasalahan aksesibilitas yang menyebabkan terjadinya kekeringan dibeberapa wilayah. Penelitian ini dilakukan di Kecamatan Kolbano dan Kualin, Kab. TTS bertujuan pembuktian teori Homer-Dixon dan Gleick tentang konflik berbasis sumber daya alam. Hasil penelitian menunjukkan bahwapertama, ketidakadilan akses terhadap sumber daya air tidak menimbulkan konflik antar masyarakat, dan kedua, tidak terjadi migrasi besar dari wilayah langka air ke wilayah lain. Faktor yang melandasiadalah adanyanilai-nilai budaya yang masih dipercaya dan dijaga, sehingga mampumenciptakan harmoni sosial. Temuan empirik ini menjadi sebuah penemuan teori baru dari pengembangan teori Homer-Dixon dan Gleick yang menyatakan bahwa kelangkaan sumber daya alam/air menimbulkan konflik, namun tidak terjadi dalam konteks masyarakat di Kec. Kolbano dan Kualin, dan wilayah lain di Kab. TTS. Kata kunci: Kelangkaan air, konflik, sumberdaya air, sumber daya alam ABSTRACT In technical calculations, between water availability and water demand per capita is sufficient in Timor Tengah Selatan (TTS) East Nusa Tenggara province, but the problem of accessibility caused drought in some areas. This research was conducted in the District Kolbano and Kualin, Kab. TTS aims at proving the theory Homer-Dixon and Gleick about natural resource-based conflicts. The results showed that the first, inequality in access to water resources does not generate conflicts between communities, and second, there was no major migration of water-scarce region to region. Factors underlying is their cultural values are still believed and guarded, so as to create social harmony. These empirical findings into a discovery of a new theory of the development of the theory of Homer-Dixon and Gleick stating that the scarcity of natural resources / water conflict, but did not occur in the context of the community in the district Kolbano and Kualin, and other areas in the district TTS. Keywords: Conflict, natural resources, water resources, water scarcity Cara sitasi: Jocom, H., Kameo, D.D., Utami, I., dan Kristijanto, A.I. (2016). Air dan Konflik: Studi Kasus Kabupaten Timor Tengah Selatan. Jurnal Ilmu Lingkungan. 14(1),51-61, doi:10.14710/jil.14.1.51-61

SUDIKAH AKUNTAN MENGUNGKAP AIB KECURANGAN? Intiyas Utami; Adrianus Jori; Aprina Nugrahesthy Sulistya Hapsari
Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Sudikah Akuntan Mengungkap Aib Kecurangan? Penelitian ini bertujuan untuk menguji hubungan kausalitas antara model pahala dan jalur pelaporan serta interaksi antara kedua faktor tersebut dengan niat mengungkapkan aib kecurangan. Metode penelitian yang digunakan adalah eksperimen antarsubjek faktorial 2x2. Penelitian ini menunjukkan bahwa akuntan sudi mengungkap aib kecurangan karena adanya jalur pelaporan tak berindentitas serta model pahala berupa perlindungan. Jaminan keamanan bagi pelapor menjadi faktor utama bagi mereka untuk berani menyampaikan informasi mengenai adanya kecurangan kepada pimpinan organisasi. Pada sisi lainnya, sistem pengungkapan aib perlu mempertimbangkan mekanisme yang memberi perlindungan bagi para pelapor. Abstract: Will the Accountant Whistle the Fraud? The research aims to examine the causality between the reward model, the reporting channel and the interaction between that factors to the whistleblowing intention of fraudulent. This research uses experiment between 2x2 factorial subject. This study shows that the accountant will reveal the cheating inclination due to the existence of non-indexing reporting path and the model of reward in the form of protection. Security guarantees for complainants are the key factor for them to dare to disclose information about fraud to the organization leader. On the other hand, disgrace disclosure systems need to consider mechanisms that provide protection to reporters.

Eksplorasi Mekanisme Pertanggungjawaban Badan Usaha Milik Desa Novrilia Wulandari; Intiyas Utami
JEMAP Vol 3, No 1: April 2020
Publisher : Universitas Katolik Soegijapranata, Semarang

Facts, causes and corruption prevention: Evidence in Indonesian ministries Anisa Arismaya; Intiyas Utami
Journal of Contemporary Accounting Volume 1 Issue 2, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss2.art3

This study aims to track corruption cases and describe the causes of corruption in the Indonesian ministry in 2016, 2017, 2018 using descriptive analysis. Data on corruption cases is taken from Indonesian online media news. Furthermore, identifying the level of implementation of the violation reporting system in the Indonesian ministry by using content analysis from the whistleblowing system website in 21 ministries in Indonesia using categorical items from the whistleblowing system implementation according to the KNKG 2008. The results of the study showed that 21 Indonesian ministries applied 19.84 % of the reporting system which means it is in accordance with the reporting system criteria in accordance with the 2008 KNKG. This research will be input for the Indonesian ministry in implementing the reporting system and contribute in the field of accounting as a fraud prevention tool. This research update is carried out by conducting studies for each ministry in Indonesia that has a whistleblowing system website.

How strong is the integrity disclosure in Indonesian Province website? Maria Hellenikapoulos; Intiyas Utami
Journal of Contemporary Accounting Volume 3 Issue 1, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss1.art4

The high level and trend of corruption in Indonesia Province could hinder the goal of Sustainable Development Goals point 16. This study aims to identify disclosures of integrity through websites and classify the Indonesia Provinces into 3 categories, namely high, medium, and low based on the integrity disclosure index using institutional theory. The data is based on content analysis to analyze practices through disclosure of integrity on 34 Indonesian Province websites using the Integrity Framework Disclosure Index instrument. The findings indicate that Indonesia has disclosed 775 items (48%). The items of vision, mission, and integrity report are the biggest disclosed items among other items that show Indonesia’s effort to create a “good image” in the public eyes. Several Provinces are in the moderate category because of a strategic issue in the field of education. Local governments still have to review the increase in integrity disclosure on websites and their real-life implementation to improve integrity and fight corruption in Indonesia.

Rantai Nilai Pariwisata Sumba Timur dan Sumba Barat Daya Hary Jocom; Daniel Daud Kameo; Intiyas Utami; Viktor Bungtilu Laiskodat
Jurnal Kajian dan Terapan Pariwisata Vol 1 No 2 (2021): May Issue
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT AKADEMI PARIWISATA DENPASAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53356/diparojs.v1i2.23

Currently the tourism sector is one of the development priorities in East Nusa Tenggara. In this regard, this article aims to discuss the dynamics of the tourism value chain in East Sumba and Southwest Sumba. This study used a descriptive qualitative method to describe the dynamics of the tourism value chain in the two districts on the island of Sumba. Data collection techniques through observation, transets, and in-depth interviews. The results of this study indicate that East Sumba and Southwest Sumba have diverse tourism potentials and unexplored natural resources. This potential and wealth has high selling value if it is managed professionally and sustainably by involving local communities. The problems of amenities, accommodation and tourism awareness of the local community are still the main obstacles. However, the value chain that supports the tourism industry has been built even though it is not yet fully functional. Thus, it is necessary to have a strategy and planning for future tourism development involving all stakeholders.

MAMPUKAH BADAN USAHA MILIK DESA MENERAPKAN KEADILAN PROSEDURAL? Marryella Violetha Patiran; Intiyas Utami
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 12 No 1 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Abstract- The objective of this research to explore the ability of Village-owned enterprise in realizing procedural justice. Village-Owned Enterprises should be able to provide justice for its members, but whether they are able to provide procedural justice to stakeholders, namely administrators and village communities. Research on Village-Owned Enterprises is mostly carried out in terms of governance in general, whereas specifically procedural justice has the potential to be investigated as part of governance implementation. This research was conducted with a qualitative method that traced the facts of procedural justice in the Karya Lestari Manunggal Village Company in Boyolali District. Data in the form of interviews with resource persons, namely the management of the Village Owned Enterprises and community representatives. The results of this study indicate that procedural justice cannot yet be fully realized in the Kalem Village-Owned Enterprises due to limited human resources. Conditions of procedural justice that can be realized in terms of the delivery of information in the Village Development Planning Consultation have been carried out. Procedural justice in village-owned enterprises still needs to be optimized by increasing the capacity of human resources. The Office of Community Empowerment in Boyolali District can provide more intensive training to improve human resources. Keywords: Village-Owned Enterprises, Procedural Justice

AKUNTABILITAS DAN TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH SERTA POTENSI WHISTLEBLOWING ATAS PENYALAHGUNAAN DANA Anggi Saputra; Intiyas Utami; Ika Kristianti
Jurnal Ilmiah Wahana Akuntansi Vol 13 No 1 (2018): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

The high level of corruption in the Indonesian government sector makes good governance difficult to achieve. Accountability and transparency is a must in the effort to realize good governance. The efforts to reduce the level of corruption in Indonesia is the awareness of civil servants to disclose the fraud in the workplace agencies. This research uses qualitative methods with the aim to describe the implementation of accountability and transparency of local government financial reporting as well as identify potential whistleblowing for misuse of funds. This research uses primary data in the form of in-depth interviews with informants and secondary data in the form of financial statements of Salatiga local government that has been audited by BPK. The resource persons in this research are civil servants domiciled in Salatiga City and work in SKPD Salatiga City in the finance department of each SKPD. The results of this research indicate that Salatiga City Government has been accountable and transparent in local government financial reporting as well as there is no potential whistleblowing for misuse of funds. The results of this research can be used as an evaluation material for government agencies to establish a good whistleblowing mechanism so that civil servants working in government agencies are more willing to disclose the fraud. Keywords: Accountability, Civil Servant, Good governance, Transparency, Whistleblowing.

The Role of Supply Chain Management in Tourism Industry of the Community in Kelimutu National Park Viktor Bungtilu Laiskodat; Daniel Kameo; Intiyas Utami; Wilson Therik
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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

Evaluation of different elements of tourism in different purposes has become a necessity, as a result of evaluation of these elements leads to optimal allocation of resources to development programs, rural tourism is one of the main forces in improving and economic growth of villages. In such circumstances, evaluating the rural tourism supply chain is considered as one of the most important strategies for the development of a village. Tourism Supply Chain Evaluation deals with how a tourism product is produced, when and how it reaches tourists, and what the feedback is. This paper is investigated the effectiveness of supply chain management in truism for the Waturaka village, which has succeeded in increasing the village's original income with tourism. The process of developing the supply chain system for village's potential to generate authentic village income experiences dynamics and challenges. This research aims to identify the challenges facing the village of Waturaka and explain the success factors of rural tourism development. The research method is a qualitative design by conducting in-depth interviews with village officials, the community, tourism awareness groups and traditional leaders in Village. The results showed that an increase in village original income could occur because of the truism supply chain process that initiated the development of rural tourism. The success of the tourist village is also due to traditional leaders.

Community Development through Supply Chain Strategy: Governance of Village Enterprise Yohanes Yakobus Werang Kean; Intiyas Utami; Aprina Nugrahesty Sulistyo Hapsari
International Journal of Supply Chain Management Vol 9, No 3 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.493 KB)

Abstract— Managing the supply chain has become a way of improving competitiveness by reducing uncertainty and improving service. This paper will seek to highlight the importance of managing the Supply Chain and logistics in Indonesia rural markets to delivers goods and services in a cost effective manner. The village enterprise has become the Indonesian government's program to develop the economy of villages through the supply chain. The management of village enterprise in traditional villages encounters two situations. On the one hand, the village enterprise is required to have good governance, while on the other hand it deals with the conditions of supply chain strategy. The mutual influence between supply chain and communities offers opportunities to integrate sustainability initiatives into the chain. So the objective of this research is to explore the understanding of stakeholders about the supply chain of enterprise at the village of Wologai. This research also explores the supply chain that supports the governance of village enterprises. Village of Wologai as a traditional village, it has high supply chain strategy, for example, there is a traditional leader i.e. “musalaki” who is a respected figure in the village community. Supply chain strategy that has the potential to hamper governance implementation, among others, is in terms of meeting the demands of indigenous peoples who want enterprise activities to prioritize culture ceremonies rather than discipline in preparing good governance.

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

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