Papers by Lucy Sri Musmini

Internet of Things and Artificial Intelligence Journal, May 30, 2023
This study explores the practice of preventing accounting fraud in village-owned business units. ... more This study explores the practice of preventing accounting fraud in village-owned business units. The method used in this research is descriptive qualitative, and the approach is Artificial Intelligence (AI). For the descriptive qualitative methodology, the primary informants are several administrators of village-owned business units. The results of this study are two approaches, and the first is the conventional way, namely prevention carried out through work culture, opportunity removal, and financial report assessment; the 2 nd approach is through technology or Artificial Intelligence applications. This research implies that work culture, elimination of opportunities, and evaluation of financial statements can prevent accounting fraud significantly if it is strengthened in written regulations. Bumdes managers need to make standard operating procedures in their activities. The AI approach results in Automated Data Analysis, Real-time Monitoring, Document Verification, and Automated Reporting System.

Proceedings of the Unima International Conference on Social Sciences and Humanities (UNICSSH 2022), 2023
Cooperatives have economic and social functions. This duality of functions moves in line to achie... more Cooperatives have economic and social functions. This duality of functions moves in line to achieve the cooperative's goals. The spirit of solidarity is one of the pillars of the strength of the cooperative. This study aims to understand the meaning of solidarity in cooperative lessons. Cooperatives by prioritizing the spirit of solidarity in cooperative policies can encourage cooperatives to become stronger and more independent. This study uses a qualitative method with an interpretive paradigm. More precisely, this research seeks answers to problems through a phenomenological approach. Solidarity is practiced in a collective movement that helps each other to achieve common goals or individual goals of cooperative members. The results show that the meaning of solidarity is that the spirit of solidarity can encourage the strength of cooperatives to become stronger. In addition, the spirit of solidarity also provides lessons on how to be independent.

The Indonesian Journal of Accounting Research, Sep 28, 2021
This research was conducted to prove that APIC-based financial learning practices can improve fin... more This research was conducted to prove that APIC-based financial learning practices can improve financial literacy, which also has a positive effect on inclusive financial management education. The grand theory used in this research is Behavioral Finance Theory. The sample of this research used an error rate of 5%; therefore, the sample obtained amounted to 347 people. This study used the design of R&D and also the design of media applications. The study was conducted using a mixed-method. Data analysis techniques used: 1) data eligibility test, 2) t-test through one-way ANOVA analysis and 3) simple regression. The results showed that: (a) the APIC work system that was developed had met the material and media validity requirements, (b) APICbased financial learning practices were able to increase financial literacy, and (c) APIC-based financial literacy had a positive effect on the level of inclusive financial management.
Jurnal Akuntansi Multiparadigma, Apr 30, 2017
in accounting education. Textbook from Western that contains no values of Indonesia ideology are ... more in accounting education. Textbook from Western that contains no values of Indonesia ideology are taught at various universities. Accounting rules, entirely oriented to foreign guidelines without consideration of the value of ideology. Contributions of this article can be used as a discourse and consideration for accounting faculty in internalize the values of Pancasila and for the curriculum formulator based KKNI to insert Pancasila values in various course in Accounting.

Advances in economics, business and management research, 2021
This study aims to reveal social accounting in managing residual business results in cooperatives... more This study aims to reveal social accounting in managing residual business results in cooperatives. This research was conducted by tracing and exploring the understanding of social accounting in the context of residual business results in cooperatives. This qualitative research uses a phenomenological approach. A phenomenological approach that aims to understand the response to the existence of humans/society and experiences that are understood in interacting. Data collection was done by interview, observation, documentation, and literature review. Research data analysis of data organization, reading data, horizontalization, determining noema and noesis, intention analysis, making narratives, and reporting participant experiences. The results showed (1) that the residual business result at the Swastiastu Credit Cooperative was allocated to several elements: reserve funds, depositor services, borrowing services, management funds, employee funds, social funds, and DPDK. Funds and education funds, (2) Social accounting the Swastiastu Credit Cooperative is shown by the existence of a social fund program and a funeral fund with the premise of helping each other among cooperative members and contributing to community activities around the cooperative.
Advances in economics, business and management research, 2021
The purpose of this study is to predict and explain the behavioral intention of using SIAPIK by M... more The purpose of this study is to predict and explain the behavioral intention of using SIAPIK by MSME actors. This study uses a questionnaire using a pickup survey and e-mail survey. Respondents are 70 SMEs in Bali who have attended training or have used SIAPIK. Researchers used TAM where constructs were added. The results showed that

The research objective is to predict and explain the acceptance and success of the implementation... more The research objective is to predict and explain the acceptance and success of the implementation Academic Information System (SIAk) based on technology by Undiksha academic society. Data collection methods used pick up survey for sixth and seventh semester students undergraduate program, academic staff and lecturers at Undiksha where data are processed using Partial Least Squares (PLS). The results showed, all constructs had a positive effect on the construct of behavioral intentions except the construct of system quality and construct of perceived usefulness became the main determinant. All constructs also influence the construct of use behavior where the construct of information quality becomes the main determinant. All of constructs in the acceptance and success models can predict and explain the implementation of it used by Undiksha academic community. Finally, it is need to be improvement and development to adapt user needed, especially the user responses for implementation of it.
Jurnal Akuntansi Multiparadigma, Aug 16, 2016
Pakraman Dencarik dengan pendekatan fenomenologi transendental. Temuan mengungkap keberadaan nila... more Pakraman Dencarik dengan pendekatan fenomenologi transendental. Temuan mengungkap keberadaan nilai saling menghormati pada organisasi sekaa suka duka yang mewujud pada saling membantu dan bekerja sama. Walaupun terdapat penggunaan uang dalam operasional organisasi, namun ada penghargaan dan sanksi yang lebih mengikat di setiap tindakan sosial bagi para anggotanya. Sustainabilitas organisasi sekaa dimaknai oleh sekaa yang mengutamakan fleksibilitas kebijakan dengan lebih bertoleransi kepada paras 2 anggotanya.
Pengaruh intensitas kompetisi pasar dan sistem akuntansi manajemen terhadap kinerja unit bisnis

This article aims to examine the need for financial management learning materials in accordance w... more This article aims to examine the need for financial management learning materials in accordance with information from graduate users and business people. The development of this learning material is necessary. The accounting graduates can have the competence to work and do business in the digital nomad era. This research method uses a development method with qualitative analysis at the potential and problem analysis stage, and the data collection stage, as well as the literature selection. At the potential and problem analysis stage, the material in the syllabus and semester learning plans is analysed for financial management, which involves educators and students. Data was collected through observation, interviews, and questionnaires from graduate users and business peoples. The material need for developing financial management learning by adding material related to financial technology includes understanding fin-tech, types of fintech, fin-tech development, criteria for choosing the right fin-tech and procedures for establishing and managing fintech efficiently and effectively.

The purpose of this article is mainly to examine the epistemology of accounting practice through ... more The purpose of this article is mainly to examine the epistemology of accounting practice through a frame of view other than objectivity frame. Epistemology is how to get the right knowledge and the knowledge obtained is greatly influenced by what epistemology is used. At present, accounting is generally gained knowledge through modern epistemology. This article seeks to examine epistemology in accounting practices in addition to modern epistemology. The results of this study confirm that modern epistemology is the development of scientific logic that combines rationalism and empiricism approaches. In addition, this also works by using objectivity and relying on understanding through the five senses. The epistemology of accounting practices needs to adopt interpretative art and be based on perspective. Accounting practices that emphasize accounting reports should be balanced with elements of conversation or dialogue, not just claims of objectivity. Accounting practices are becoming more complete and rich when viewed from various epistemological frames.

Pengaruh Independensi, Keahlian Profesional Dan Pengalaman Kerja Auditor Internal Terhadap Efektivitas Sistem Pengendalian Internal Dengan Motivasi Sebagai Variabel Moderasi (Studi Kasus Pada BPR DI Kota Singaraja)
Pada era globalisasi sekarang ini Bank Perkreditan Rakyat (BPR) dituntut untuk mampu meningkatkan... more Pada era globalisasi sekarang ini Bank Perkreditan Rakyat (BPR) dituntut untuk mampu meningkatkan produktivitasnya agar mampu bersaing dengan lembaga keuangan lainnya. Salah satu kebijakan yang dapat diambil oleh manajemen adalah meningkatkan struktur pengendalian intern perusahaan. Selain manajemen yang menetapkan sistem pengendalian intern perusahaan, terdapat juga peran pengawas internal yang dengan keahlian, pengalaman dan independensi mereka memberikan masukan dan saran bagaimana sebaiknya struktur pengendalian dibuat dan dilaksanakan. Dengan adanya badan pengawas internal inilah diharapkan struktur yang dibuat oleh manajemen perusahaan dapat dikoreksi dan dibenahi sehingga menjadi struktur pengendalian yang baik dan pada akhirnya perusahaan dapat mencapai tujuan yang sudah ditetapkan sebelumnya. Wawancara dengan pihak Bank Indonesia dan beberapa karyawan Bank Perkreditan Rakyat, terdapat kecenderungan bahwa pengawas intern merangkap sebagai kepala bagian, pengawas intern merup...

Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19), 2019
The research objective is to predict and explain the acceptance and success of the implementation... more The research objective is to predict and explain the acceptance and success of the implementation Academic Information System (SIAk) based on technology by Undiksha academic society. Data collection methods used pick up survey for sixth and seventh semester students undergraduate program, academic staff and lecturers at Undiksha where data are processed using Partial Least Squares (PLS). The results showed, all constructs had a positive effect on the construct of behavioral intentions except the construct of system quality and construct of perceived usefulness became the main determinant. All constructs also influence the construct of use behavior where the construct of information quality becomes the main determinant. All of constructs in the acceptance and success models can predict and explain the implementation of it used by Undiksha academic community. Finally, it is need to be improvement and development to adapt user needed, especially the user responses for implementation of it.

Journal of Economics, Business, & Accountancy Ventura, 2020
The COVID-19 pandemic has harmed the national economy and caused a decline in various businesses&... more The COVID-19 pandemic has harmed the national economy and caused a decline in various businesses' financial performance. This study aims to examine the impact of the COVID-19 pandemic on firms' financial performance listed on the Indonesia Stock Exchange. The research samples included 214 companies, which were divided proportionally into nine sectors or 49 sub-sectors. Data analysis used was the Wilcoxon Signed Rank Test. The results show an increase in the leverage ratio and short-term activity ratio but a decrease in the public companies' liquidity ratio and profitability ratio during the COVID-19 pandemic. There was no significant difference in the liquidity ratio and leverage ratio. However, the public companies' profitability ratio and short-term activity ratio differed significantly between before and during the COVID-19 pandemic. The sector that experienced an increase in liquidity ratio, profitability ratio, and short-term activity ratio but a decrease in the...

Penelitian ini bertujuan untuk memahami makna religiusitas Hindu dalam aktivitas ekonomi wirausah... more Penelitian ini bertujuan untuk memahami makna religiusitas Hindu dalam aktivitas ekonomi wirausaha dengan menggunakan pendekatan fenomenologi transendental yang berfokus pada deskripsi tentang pengalaman hidup informan. Hasil penelitian ini mengungkap bahwa makna religiusitas Hindu pada aktivitas ekonomi wirausaha merupakan keyakinan yang dimiliki oleh seorang wirausaha untuk bersikap lebih baik, bahagia, dan nyaman bekerja dalam meningkatkan kualitas dan produktivitas kerjanya. Religiusitas mendorong sikap yang lebih bijak dalam menghadapi tantangan usaha. Selain itu, keyakinan bahwa Tuhan selalu ada dalam menjalankan aktivitas ekonomi, sekeras apapun berusaha tanpa restu Tuhan tidak akan berhasil. Rasa syukur kepada Tuhan diwujudkan dengan yadnya yang tulus ikhlas serta untuk mewujudkan kemakmuran dan kesejahteraan, yang dalam agama Hindu dikenal dengan moksartham jagadhita ya ca iti dharma
Advances in Economics, Business and Management Research, 2021
The purpose of this study was to determine the adaptation of economic activities carried out by M... more The purpose of this study was to determine the adaptation of economic activities carried out by Mertasari Kite Shop during the covid-19 pandemic. The research method used descriptive qualitative methods. The techniques used in collecting data in this study were observation and interviews and were analyzed in three stages, namely data reduction, data presentation, and conclusion drawing. The results of this study obtained data that there was an adaptation of economic activities carried out by Mertasari Kite Shop during the covid-19 pandemic, among others in (1) production activities: making new designs, product diversification, (2) distribution activities: maximizing product sales, and promotions. (3) consumption activities: limiting employee working hours.
Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021), 2021
This study has the aims to determine the dynamics of the production activities of women farmers i... more This study has the aims to determine the dynamics of the production activities of women farmers in Songan Village, Bangli Regency. Production activities in agriculture aim to increase work productivity. This type of research is qualitative using grounded research method to explore social processes that occur in women farmers. As many as 6 informants explained things related to production activities that has been carried out every day. The results showed that the production activities of women farmers in Songan Village were related to the quality and quantity of production, profit, meeting needs, maintaining survival, and the purpose of earning wages.

This study aims to reveal social accounting in managing residual business results in cooperatives... more This study aims to reveal social accounting in managing residual business results in cooperatives. This research was conducted by tracing and exploring the understanding of social accounting in the context of residual business results in cooperatives. This qualitative research uses a phenomenological approach. A phenomenological approach that aims to understand the response to the existence of humans/society and experiences that are understood in interacting. Data collection was done by interview, observation, documentation, and literature review. Research data analysis of data organization, reading data, horizontalization, determining noema and noesis, intention analysis, making narratives, and reporting participant experiences. The results showed (1) that the residual business result at the Swastiastu Credit Cooperative was allocated to several elements: reserve funds, depositor services, borrowing services, management funds, employee funds, social funds, and DPDK. Funds and education funds, (2) Social accounting the Swastiastu Credit Cooperative is shown by the existence of a social fund program and a funeral fund with the premise of helping each other among cooperative members and contributing to community activities around the cooperative.

Jurnal Akuntansi Profesi, 2021
This study aims to determine the effect of understanding investment, use of social media technolo... more This study aims to determine the effect of understanding investment, use of social media technology and friendship relationships on millennial generation's investment interest in the capital market. This research is a quantitative research. The sample used was 240 respondents with a sampling technique in the form of purposive sampling. In this study, the data used are primary data, namely questionnaires measured using a Likert scale and analyzed using multiple linear analysis with SPSS version 23.0 program. The results show that (1) understanding of investment has an insignificant negative effect on millennial generation's investment interest in the capital market, (2) the use of social media technology has a significant positive effect on millennial generation's investment interest in the capital market and (3) friendship has a significant positive effect on millennial generation's interest in investing in the capital market.Keywords: : Understanding of investment, ...
Intermediate accounting : dilengkapi dengan soal-soal latihan
ix, 154 hl
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Papers by Lucy Sri Musmini