Article Per Year (5 Year)
p-Index From 2021 - 2026
7.058
P-Index
This Author published in this journals
All Journal Journal of Economics, Business, & Accountancy Ventura Akuisisi : Jurnal Akuntansi JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) IJEBD (International Journal Of Entrepreneurship And Business Development) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING BALANCE: Economic, Business, Management and Accounting Journal Akuntansi : Jurnal Akuntansi Integratif Jurnal Proaksi Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Economics, Business, and Government Challenges Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Proceeding of National Conference on Accounting & Finance Jurnal Akademi Akuntansi (JAA) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Pengabdian kepada Masyarakat Nusantara Nusantara Science and Technology Proceedings Perspektif Akuntansi Jurnal Ekonomi Behavioral Accounting Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Akuntansi AKUNESA PERADABAN JOURNAL of ECONOMIC and BUSINESS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ekonomi Manajemen Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Basic and Applied Accounting Research Journal Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL MULTIDISIPLIN ILMU AKADEMIK Jurnal Ilmiah Nusantara Jurnal Pengabdian Masyarakat SENSASI Jurnal Publikasi Ekonomi dan Akuntansi
Widoretno, Astrini Aning
Accounting, Economics And Business Faculty, Universitas Pembangunan Nasional “Veteran” Jawa Timur, In-donesia
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

Published : 54 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 54 Documents
Search

 1   2   3   4   5 
Peningkatan Literasi Digital Era New Normal: Studi Kasus Pembelajaran Daring Mahasiswa Akuntansi UPN Veteran Jawa Timur Sholihatin, Endang; Haryono, Nanang; Dwi Aprilisanda, Invony; Widoretno, Astrini Aning; Korika Swasti, Ika; Kusumastuti, Erwin; Febrianita, Roziana
Akuntansi : Jurnal Akuntansi Integratif Vol. 7 No. 1 (2021): Volume 7 Nomor 1 April 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i1.457

Abstract

Abstract The rapid development of ICT and the digital world has changed many things. Education in the new normal era must innovate to integrate ICT. This study aims to determine the digital literacy competence of Accounting students FEB UPN Veteran East Java; and Formulating strategies to improve digital literacy competencies for Accounting students of FEB UPN Veterans East Java. In addition to digital infrastructure, it is necessary to design learning models such as curriculum that is integrated with digital literacy (Stein and Graham, 2014). European Commission Digital Competency Framework 2.1 (Carretero, Vuorikari & Punie, 2018), covers five aspects, namely information/data literacy; communication/collaboration; digital content creation; security; and problem solving. This research method uses mixed methods (survey/interview). Quantitative and qualitative data analysis. The results showed that from the five aspects of digital literacy competence, Accounting students of FEB UPN Veteran Jatim were categorized both in the aspects of Information/data literacy and Communication/collaboration. Next is the aspect of creating digital content; Security; and Troubleshooting, need improvement. Strategies to improve digital literacy competence are to direct students to: think critically; using digital media; manage online identity; managing digital distractions; digital experience practice; and get out of your comfort zone.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KONFLIK KEPENTINGAN TERHADAP KONSERVATISME AKUNTANSI DENGAN RISIKO LITIGASI SEBAGAI PEMODERASI Agcristina Collia Agata; Dwi Suhartini; Astrini Aning Widoretno
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 10, No 2 (2021)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/je001.v10i2.776

Abstract

Abstrak Penelitian memiliki tujuan untuk menguji dan menganalisis pengaruh Corporate Social Responsibility dan konflik kepentingan terhadap konservatisme akuntansi. Penelitian ini juga bertujuan untuk menguji dan menganalisis risiko litigasi memoderasi pengaruh Corporate Social Responsibility dan konflik kepentingan terhadap konservatisme akuntansi. Penelitian-penelitian terdahulu menunjukkan hasil yang tidak konsisten sehingga peneliti tertarik untuk meneliti kembali dua faktor yang mempengaruhi konservatisme akuntansi yaitu CSR dan konflik kepentingan dengan menambahkan variabel moderasi.  Jenis penelitian ini adalah kuantitatif dengan data sekunder. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor barang konsumsi primer yang terdaftar di BEI periode 2015-2019 yaitu sebanyak 88 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling sehingga terpilih 50 observasi. Teknik pengumpulan data menggunakan studi dokumentasi dan analisis data yang digunakan yaitu SmartPLS 3.0. Hasil penelitian ini menunjukkan CSR berpengaruh positif terhadap konservatisme akuntansi, konflik kepentingan tidak berpengaruh terhadap konservatisme akuntansi, risiko Litigasi tidak mempu memoderasi CSR terhadap konservatisme akuntansi, dan risiko litigasi mampu memoderasi lebih tepatnya memperlemah konflik kepentingan terdahap konservatisme akuntansi. Kata Kunci: Corporate Social Responsibility, Konflik Kepentingan, Konservatisme Akuntansi, Risiko Litigasi  Abstract The purpose of this research is to test and analyse the Corporate Social Responsibility's influence and the conflict interest towards accounting conservatism. Apart from that, the other purpose is to test and analyse the moderation litigation risk of Corporate Social Responsibility's influence and the conflict interest towards accounting conservatism. Previous studies have shown inconsistent results so that researchers are interested in re-examining two factors that influence accounting conservatism, namely CSR and conflict of interest by adding moderating variables. This is a quantitative research using secondary data. The research population are 88 manufacturing companies for primary needs goods, which are listed in BEI for period 2015 until 2019. The sample collection technique uses purposive sampling until narrowed to 50 analysis units. The data collection technique uses SmartPLS 3.0 for documentation study and data analysis. The result of this research shows the positive influence of CSR on the accounting conservatism, conflict interest which is not affecting the accounting conservatism, litigation risk cannot be able to do the CSR moderation on accounting conservatism, and the litigation risk can be able to do the moderation which exactly weakening the conflict interest on the accounting conservatism Keyword: Corporate social responsibility, Conflict of interest, accounting conservatism, and litigation risk.
Implementasi Green Accounting Berbasis University Social Responsibility (USR) Vindi Pronika Sytia Putri; Dwi Suhartini; Astrini Aning Widoretno
BALANCE: Economic, Business, Management and Accounting Journal Vol 18, No 2 (2021): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v18i2.8384

Abstract

This study aims to determine whether there are differences in the application of University Social Responsibility based on green accounting at Petra Christian University and Widya Mandala University. This study uses quantitative methods. The population in this study were Petra Christian University and Widya Mandala University. The sampling technique used is purposive sampling. The number of samples collected is as many as 65 respondents. Data collection method using a questionnaire using Google Form. In this study, the hypothesis was tested using an independent sample-T test with SPSS 25 analysis tool. This study showed that the variables of environmental involvement and environmental reporting were statistically different between Petra Christian University and Widya Mandala University. While the other two variables, namely ecological awareness and ecological audit, there is no difference. Keywords                    : Green Accounting; University Social Responsibilities (USR); Universitas Kristen Petra; Universitas Widya MandalaCorrespondence to      : astrini.widoretno.ak@upnjatim.ac.id Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan penerapan University Social Responsibility berbasis green accounting pada Universitas Kristen Petra dengan Universitas Widya Mandala. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah Universitas Kristen Petra dan Universitas Widya Mandala. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Jumlah sampel yang terkumpul adalah sebanyak 65 responden. Metode pengumpulan data menggunakan kuesioner dengan menggunakan Google Form. Dalam penelitian ini uji hipotesis menggunakan uji independent sample-T test dengan alat analisis SPSS 25. Hasil penelitian ini menunjukan variabel keterlibatan lingkungan dan pelaporan lingkungan yang secara statistik memiliki perbedaan antara Universitas Kristen Petra dan Universitas Widya Mandala. Sementara dua variabel lainnya, yaitu kepedulian lingkungan dan audit lingkungan tidak terdapat perbedaan. Kata Kunci                  : Green Accounting; University Social Responsibilities (USR); Universitas Kristen Petra; Universitas Widya Mandala
Peningkatan Literasi Digital Era New Normal: Studi Kasus Pembelajaran Daring Mahasiswa Akuntansi UPN Veteran Jawa Timur Endang Sholihatin; Nanang Haryono; Invony Dwi Aprilisanda; Astrini Aning Widoretno; Ika Korika Swasti; Erwin Kusumastuti; Roziana Febrianita
Akuntansi : Jurnal Akuntansi Integratif Vol. 7 No. 1 (2021): Volume 7 Nomor 1 April 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i1.457

Abstract

Abstract The rapid development of ICT and the digital world has changed many things. Education in the new normal era must innovate to integrate ICT. This study aims to determine the digital literacy competence of Accounting students FEB UPN Veteran East Java; and Formulating strategies to improve digital literacy competencies for Accounting students of FEB UPN Veterans East Java. In addition to digital infrastructure, it is necessary to design learning models such as curriculum that is integrated with digital literacy (Stein and Graham, 2014). European Commission Digital Competency Framework 2.1 (Carretero, Vuorikari & Punie, 2018), covers five aspects, namely information/data literacy; communication/collaboration; digital content creation; security; and problem solving. This research method uses mixed methods (survey/interview). Quantitative and qualitative data analysis. The results showed that from the five aspects of digital literacy competence, Accounting students of FEB UPN Veteran Jatim were categorized both in the aspects of Information/data literacy and Communication/collaboration. Next is the aspect of creating digital content; Security; and Troubleshooting, need improvement. Strategies to improve digital literacy competence are to direct students to: think critically; using digital media; manage online identity; managing digital distractions; digital experience practice; and get out of your comfort zone.
Factors That Influence The Acceptance of Going Concern Audit Opinion on Manufacture Companies Astrini Aning Widoretno
Journal of Economics, Business, and Government Challenges Vol 2 No 1 (2019): Journal of Economics, Business, and Government Challenges
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v2i1.64

Abstract

Audit opinion on a financial report is needed by users of financial statements, both external and internal parties. Users of these financial statements need opinions from independent auditors as collateral for the reliability of the information presented in the financial statements. The auditor is also obligated to evaluate wether there are doubts about the going concern of the company. The opinion about the going concern auditor’s dounts is called the going concern audit opinion. This study aims to determinde the effect of bankruptcy probability, audit lag, and company size on the acceptance of going concern audit opinion. It tested the hypotheses using the logistic regression method. The results of this study indicate that the probability of banckruptcy has a negative effect while audit lag and company size do not addect the issuance of going concern audit opinion.
Akuntabilitas dan Transparansi sebagai Implementasi ISAK 35 : Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba (Studi Pada Masjid Agung An-Nuur Pare Kabupaten Kediri) Elok Oktavia Widhawati; Dwi Suhartini; Astrini Aning Widoretno
Jurnal Proaksi Vol. 8 No. 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.1861

Abstract

Religious organizations have a big share in the religious, social and economic life of the community, one of which is a mosque. This study aims to determine the accountability, transparency, and implementation of ISAK 35 in financial management of the Great Mosque of An-Nuur Pare, Kediri Regency. The Great Mosque of An-Nuur is a mosque that has become the central syiar of Islam in Kediri Regency, and stands under the auspices and receives cash flow from the district government. This qualitative research uses an interpretive approach to interpret and translate data so that it is easy to understand and through the case study method (direct research). The research data was obtained through direct observation (survey), interviews, and documentation. This research shows that the mosque has not achieved good accountability and transparency. In the research, it was found that the mosque did not have guidelines in making financial reports and guidelines for the implementation of organizational activities (SOP / Standard Operation Procedure), did not present complete information, and did not have an official website as a medium for information / publications widely. Even so, the mosque has carried out its responsibility in prospering the mosque through various activities. The mosque has never received input or demands from the congregation for the accountability and transparency that has been done so far. With regard to financial reports, mosque administrators still do not know and understand ISAK 35 as a guideline for reporting non-profit entities, so that financial reports are made simply. Thus, the mosque still has to improve its financial management and implement ISAK 35 as part of supporting mosque accountability and transparency. Keywords : accountability, transparency, ISAK 35
A Systematic Literature Review of Factors Caused Academic Fraud Behavior Dwi Suhartini; Hero Priono; Astrini Aning Widoretno; Galuh Tiaramurti
Nusantara Science and Technology Proceedings 4th International Seminar of Research Month
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2019.0402

Abstract

This study uses the literature review method because it aims to analyze the factors that cause academic fraud behavior by looking at the fraud theory used and the research method approach. The factors examined include the theory of the pentagon dimension proposed by Jonathan Marks in 2012 and the GONE theory coined by Jack Bologna in 1992. Pentagon theory has five factors namely pressure, opportunity, rationalization, ability, and arrogance. While the GONE theory is four factors, namely Greed, Opportunity, Need, and Expose. In this study, several journals have been examined related to the theory of the pentagon dimension and the GONE theory so that it can be concluded that there is pressure because students want high grades and the desire to graduate immediately. Besides, the opportunity students have, to do academic cheating and rationalization that making the idea that fraud academic behavior is common. Those three factors are most influential in academic fraud behavior. With this conclusion, it can be suggested to lecturers to optimize learning methods that combine hard skills and soft skills to prevent academic fraud behavior to happen.
Implementation of Green Accounting Based on University Social Responsibility Dwi Suhartini; Tituk Diah Widajantie; Astrini Aning Widoretno; Fajar Nugroho
Nusantara Science and Technology Proceedings 5th International Seminar of Research Month 2020
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.0927

Abstract

University is a contributor to waste from its operational impacts, for this reason, it is obliged to report its activities to protect the environment. This is in line with the achievement of the Sustainable Development Goals in 2030, namely ending poverty, reducing inequality, and protecting the environment. For that, it is very appropriate if all universities in Indonesia implement University social responsibility (USR). The purpose of this study was to examine more deeply the implementation of USR using a literature review approach. This study makes a real contribution in making public policies about the importance of implementing USR in University. For this reason, the research question is the extent to which USR based green accounting is implemented which includes environmental awareness, environmental involvement, environmental reporting, and environmental auditing. The results of the study have proven that the implementation of USR-based green accounting has been carried out by tertiary institutions properly, in real-life lectures (KKN) activities such as conducting training for the community on organic and non-organic waste management and empowering communities around campus. However, the environmental report has not been published properly even though the report has been made. Also, the implementation of environmental audits has not been carried out optimally.
The Implementation of Anti-Fraud Strategy to Achieve Good Corporate Governance Astrini Aning Widoretno; Agustinus Nicholas Tobing
Nusantara Science and Technology Proceedings 4th Economics, Business, and Government Challenges 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2304

Abstract

Any type, scale, or shape of organization has risks of fraud. That required an anti-fraud strategy to detect and prevent the occurrence of fraud. The internal audit mostly takes an important role in the implementation of the anti-fraud strategy. This paper aims to analyze the role of internal audit in the implementation of the anti-fraud strategy and the implementation of the anti-fraud strategy of PT.XYZ. This study used a qualitative approach with field study data collection techniques. This research uses 4 anti-fraud strategies that are whistle blowing system, a code of conduct, fraud training for employees and fraud risk assessment to analyze the implementation of anti-fraud strategy of PT.XYZ. The results of this study indicate that internal audit plays an active role in applying anti-fraud strategy and generally anti-fraud strategy of PT.XYZ has met the aspects of detection, prevention, and investigation.
The Implementation of Green Accounting Based on University Social Responsibility (USR) With Independent Test Dwi Suhartini; Astrini Aning Widoretno; Invony Dwi Aprilisanda; Rizdina Azmiyanti
Nusantara Science and Technology Proceedings International Seminar of Research Month 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2410

Abstract

This study aims to analyze the implementation Green Accounting based on University Social Responsibility (USR) in University. A systematic literature review is conducted from database with “university social responsibility” as the keyword. The articles were further filtered to specific literature that refer to the implementation of social responsibility with independent t-test and statistical test. Most of USR research used qualitative method. This literature review will understand the USR implementation with 4 dimensions consist of environmental awareness, environmental involvement, environmental reporting, and environmental auditing. The universities across the world need to be aware about environment for sustainability and the implementation of sustainability development goals in 2030. The finding articles can be explained from English and Indonesia sources. Relevant articles will be developed to understand the USR concept for improving the research scope.
Co-Authors Agatha, Sherina Natasya Agcristina Collia Agata Agung Mustika Rizki, Agung Mustika Agustinus Nicholas Tobing Al Gamar, Moh. Frisal Anggraini Puspita Sari Apriyani, Miya Wahyu Arabela Fidelia Masnal Pabadakayo Ardiansyah, Richard Danang Azmiyanti, Rizdina Brian Audika Cahyarani, Nezza Putri Ilham Canaya Fitrahnti Adinda Dela Febrianti Diva Sarvasti, Laily Dwi Aprilisanda, Invony Dwi Suhartini Dwi Suhartini Elok Oktavia Widhawati Elovani, Yunike Christie Elsaday Rita Vierensa Ambarita Endah Susilowati Endang Sholihatin Erwin Kusumastuti Fahriza, Taris Anggie Fajar Nugroho Firza Prima Aditiawan Fridayanti, Devi Galuh Tiaramurti Galuh Tiaramurti Galuh Tiaramurti Hero Priono Hero Priono Hero Priono Ihza Pahlevi, Marhaendra Ika Korika Swasti Ika Widya Rahmadhani Invony Dwi Aprilisanda Invony Dwi Aprilisanda Istiqomah Agustin Khoirul Amar, Muhammad Korika Swasti, Ika Kusumastuti, Erwin Leksono, Bagus Budi Bowo Leksono, Sukmayudha Novadi Lindawati, Ayu Carolin Ruripratiti Marhaendra Ihza Pahlevi Maushufi, Nadhira Nuril Muhammad Irhas Effendi, Muhammad Irhas Nanang Haryono Padang Fitria Bintari Puspitasari, Alifia Putri Putri, Dian Oktaviana Rizdina Azmiyanti Roziana Febrianita Sabrina, Marthaza Saenggo, Alexandra Theresia Pureheart Saragih, Hero Rexy Siagian, Margareth Hasian Siburian, Batara Effenberg Abigael Marulitua Sinaga, Rony Arjuna Sonia Nur Amalia Sukmayudha Novadi Leksono Tituk Diah Widajantie Tranggono - Vindi Pronika Sytia Putri Wenny Berlyana Cahya Ningrum Zaisabilla, Clarissa Dyah