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Profile Stefani Lily Indarto

Stefani Lily Indarto is a competent lecturer in Audit and Assurance in the field of accounting with certifications of Chartered Accountant (CA), Certified Management Accountant (CMA), Certified Public Accountant (CPA), Certificate in Teaching Audit (CTA), Asean Chartered Professional Accountant (Asean CPA), and Certified Risk Based Audit Professional (CRBAP). She has a research focus in the field of Ethics and Governance. These fields are part of a sustainability audit which is very important in evaluating the sustainability of an organization because ethics and governance serve as the foundation to ensure that sustainability practices are carried out in a responsible, transparent manner, and in accordance with high moral principles. Ethics is an integral part of a sustainability audit because it assesses whether an organization operates in accordance with moral principles and social responsibility. In a sustainability audit, ethics involves assessing the integrity of the decision-making process, compliance with ethical standards, and how the organization handles issues related to human rights, employee welfare, and other social impacts. In addition, good governance also ensures that the organization has a transparent, accountable, and participatory structure and process. Governance evaluation involves assessing how sustainable policies are implemented, how decision-making is done, and how the organization involves stakeholders in the process. Good governance supports sustainability to ensure that sustainable policies and practices are implemented effectively and accountably. Several studies have been conducted, both with local, national and international funding. Scientific works in both international and nationally accredited journals, textbooks and articles in several book chapters have also been produced. Currently he is a team editor and reviewer in several nationally reputable journals, and is active in developing the Higher Education Quality Assurance System. In addition to being an academic, he also practices at a Public Accounting Firm (KAP) and is active in several professional organizations.

Research

Fostering Capacity Building for Sustainable Communities through Interdisciplinary Scholarship - Environmental Ecoefficiency (2024-2025)
Merupakan penelitian dengan pendanaan internasional kompetisi dengan menggunakan metode service learning ini berfokus untuk membantu UMKM dalam mengidentifikasi biaya dan mencari metode alternatif agar dapat menerapkan eko-efisiensi dan mendukung keberlanjutan lingkungan dengan lebih baik.
Model Penilaian Kepatutan dan Kewajaran Tanggungjawab Sosial dan Lingkungan Perseroan Terbatas (2024)
Merupakan penelitian dengan pendanaan nasional kompetisi. Penelitian merupakan penelitian terkait kepatutan dan kewajaran tanggung jawab sosial dan lingkungan yang merupakan elemen kunci dalam memastikan bahwa perusahaan tidak hanya mematuhi regulasi yang berlaku, tetapi juga beroperasi dengan adil dan bertanggung jawab terhadap lingkungan dan Masyarakat, sehingga perusahaan dapat meningkatkan kinerja CSR dan memberikan kontribusi positif yang lebih besar terhadap pembangunan berkelanjutan.
Implementasi Machine Learning Dalam Big Data Analysis Untuk Kebutuhan Remote Audit Berdasar Professional Judgment Auditor (2021-2023)
Merupakan penelitian dengan pendanaan nasional kompetisi. Penelitian merupakan penelitian terkait pemanfaatan big data dalam proses audit untuk mencapai audit yang lebih cepat, lebih akurat, dan lebih komprehensif, melalui pemantauan data secara terus-menerus dan pemberian peringatan dini apabila terdeteksi ada anomali atau pola yang mencurigakan.
Pengaruh Fraud Pentagon, Self Efficacy, Religiusitas Dan Penggunaan Artificial Intelligence Terhadap Kecurangan Akademik Mahasiswa.
Merupakan penelitian dengan pendanaan internal. Penelitian ini akan mengupas faktor-faktor yang mempengaruhi kecurangan akademik secara kuantitatif dan kualitatif dan untuk mengeksplorasi upaya program studi dalam mengendalikan kecurangan akademik mahasiswa
Analisis fraud pentagon Theory dan Good Corporate Governance atas Fraudulent Financial Statement
Merupakan penelitian dengan dana internal. Penelitian ini dilakukan untuk mengetahui faktor-faktor penyebab terjadinya kecurangan pada laporan keuangan serta menjadi bahan pertimbangan bagi perusahaan untuk terhindar dari adanya praktik kecurangan pada laporan keuangan supaya tidak berkembang menjadi skandal yang dapat merugikan perusahaan itu sendiri

Publication

2024 - Antecedents of students’ intention to be sustainable accountants: evidence from Indonesia
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2023 - Fraud detection using machine learning based on the auditors’s professional judgment
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2021 - Big Data Analysis and Its Contribution to Remote Audit
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2021 - The Effect of Behavioral Intention in the Utilization of Big Data Analysis in Public Accounting Firms: Based on UTAUT Model
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2021 - Utillization of Big Data and its Needs in Remote Audit
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Teaching

1 . Pengauditan 1, Pengauditan 2, Internal Audit, Fraud & Forensik Audit, Analisis Standar Akuntansi dan Auditing, Assurance Service, Etika Bisnis dan Profesi

Supervision

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