Article Per Year (5 Year)
p-Index From 2019 - 2024
0.408
P-Index
This Author published in this journals
All Journal Journal of Auditing, Finance, and Forensic Accounting Global Financial Accounting Journal
Putriana Sriwijianingsih
Universitas Merdeka Malang
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Overload, Stress, and Satisfaction: Does It Impact Auditor's Intentions to Resign? Ananta Wahyu Sasongko; Farhani Kautsar Nugraha; Putriana Sriwijianingsih
JAFFA Vol 11, No 1 (2023): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v11i1.19595

Abstract

The study aimed to investigate the impact of work overload, work-related stress, and job satisfaction on the turnover intentions of auditors in the "Big Four" public accounting firms in Indonesia. The study utilized a quantitative research design, where a survey questionnaire was distributed to a sample of auditors working in the firms. The study findings provide important insights into the factors influencing auditors' resignation decisions in Indonesia. The results indicate that work overload and work-related stress have a positive impact on auditors' intention to resign, while job satisfaction has a negative impact. The study recommends that firms should focus on reducing workloads and stress levels and improving job satisfaction to reduce auditor turnover. This can be achieved through better workload management, providing career development opportunities, promoting work-life balance, offering competitive compensation and benefits packages, and creating a positive work environment. These recommendations can inform strategies for retaining and motivating auditors, which can ultimately improve the firm’s operations.
Triple-Entry Accounting Based on Blockchain Technology: How Can It Be Implemented in Indonesia? Ananta Wahyu Sasongko; Putriana Sriwijianingsih; Farhani Kautsar Nugraha
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.7467

Abstract

Purpose - This study focuses on finding solutions for Indonesian accountants to apply triple-entry accounting (TEA) based on blockchain technology (BT). The aim of this study is to raise the general level of understanding and awareness about Blockchain Technology (BT)-based Triple-Entry Accounting (TEA). Furthermore, this article explores the possibility of implementing BT-based TEA in Indonesia, which still uses the double-entry accounting (DEA) system in daily practice. Research Method - This study used a qualitative methodology as a literature review and case study to analyze various academics' theories, attitudes, and opinions on TEA. Findings - The TEA method has undergone extensive research worldwide and offers benefits far superior to the double-entry accounting system (DEA), which the accounting industry has employed for over five centuries. However, the lack of a legal framework in Indonesia and the possible high cost of recognition means that the implementation of a BT-based TEA in Indonesia has yet to start. Implication - This research was conducted to help accountants, regulators, and business researchers know the role of BT in the potential implementation of TEA and the need to implement it to develop a new accounting system that provides better usability, security, and predictive functions than DEA. We also want to motivate more accounting researchers, accounting practitioners, and accounting regulators in Indonesia to get to know and further apply BT in accounting. We hope this article can generate insights into the knowledge and insights on implementing the BT-based TEA system.
Co-Authors Ananta Wahyu Sasongko Farhani Kautsar Nugraha