Article Per Year (5 Year)
p-Index From 2021 - 2026
7.12
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 Jurnal Akuntansi Bisnis 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
Department Of Accounting, Economics And Business Faculty. Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
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

 2   3   4   5   6 
Analisis Implementasi PSAK 216 pada Rumah Sakit Swasta : (Studi Kasus pada Rumah Sakit XYZ Surabaya) Siburian, Batara Effenberg Abigael Marulitua; Widoretno, Astrini Aning
Jurnal Ekonomi Manajemen Akuntansi Vol. 31 No. 2 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v31i2.325

Abstract

Hospitals are places that provide health services to the community through the services they offer. In their operations, hospitals require fixed assets to be us|ed ind|epe|nd|ently or i|n co|mbi|nati|on wi|th other assets in the hospital for long-term operations. The fixed assets us|ed by hospitals make a significant contribution because they require large expenditures and are used over the long term. This study was conducted with the aim of analyzing the application of fixed asset accounting treatment at XYZ Hospital in accordance with PSAK 216. This study adopted a descriptive qualitative methodological approach to achieve the predetermined research objectives. The data collection technique applied was conducting interviews with the asset management department and obtaining accounting treatment documents and a detailed list of fixed assets of XYZ Hospital. The research findings show that the handling of fixed assets and the implementation of PSAK 216 on fixed assets at XYZ Hospital indicate that XYZ Hospital records its fixed assets if they have a useful life of more than one year, measures the initial cost of assets from the acquisition price, revalues assets but there is no method explaining the calculation method, applies the straight-line method for depreciation, discontinues fixed assets if they can no longer be used, and records all these events in its financial statements. It is important to apply PSAK 216 in implementing accounting treatments to minimize and prevent the risk of fixed asset recording errors in financial statements.
EVENT STUDY: THE IMPACT OF THE RUSSIA-UKRAINE INVASION ON STOCK PRICES AND ABNORMAL RETURNS Widoretno, Astrini Aning; Fitriyah, Ni'mah Nur Aida
Jurnal Akuntansi Bisnis Vol 17, No 1 (2024): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v17i1.4584

Abstract

Background of The Study: The capital market is able to react quickly to issues that arise around it. In February 2022, Russia conducted military operations against Ukraine. Of course, this stole global attention. Investors need to pay attention to any information that may affect trading in the capital market.Purpose of The Study: Empirically analyze how the news of Russia's invasion of Ukraine affects the stock prices and abnormal returns of energy industry companies listed on the Indonesia Stock Exchange (IDX).Research Method: The research uses the event study method, with an observation period of 30 days before and after the announcement to measure the public reaction to the news of the invasion by Russia.Research Result: The results showed that there were visible changes in stock prices from before to after the news of the Russia-Ukraine invasion was announced, as shown in this study. Meanwhile, there is no visible difference in abnormal returns either before or after the news announcement of the invasion between Russia and Ukraine is published.Research Gap: Russia's invasion of Ukraine occurred in 2022, and this study examines companies in the energy industry.Keywords: Russia-Ukraine Invasion, Stock Price, Abnormal Return, Event Study.
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.
Analisis Green Accounting, Csr, dan Profitabilitas Terhadap Nilai Perusahaan Manufaktur Ardiansyah, Richard Danang; Widoretno, Astrini Aning
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.4205

Abstract

This research aims to test and analyze the influence of green accounting, CSR, and profitability on the value of manufacturing companies listed on the Indonesia Stock Exchange during 2021-2022. Sampling using the purposive sampling method resulted in one hundred and forty-four companies. This research is quantitative research that uses secondary data. The data analysis techniques used are descriptive statistical analysis and multiple regression analysis. This research shows that green accounting has no effect, while CSR and profitability affect company value. Furthermore, Green Accounting, CSR, and Profitability simultaneously influence company value.
The Influence Of Investment Knowledge, Investment Motivation, Financial Literacy, And Capital Market Training On Investment Interest In The Capital Market In The Millennial Generation Sinaga, Rony Arjuna; Suhartini, Dwi; Widoretno, Astrini Aning
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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

Abstract

Students require investment knowledge that will enable them to carry out investment activities. Many students also engage in illegal investments that are not registered with the Financial Services Authority, with the promise of large profits and without risk. Education about investment is obtained from courses such as financial management and investment management. Various aspects are studied in lectures related to investment ranging from returns, decision-making techniques, obstacles, to the risks that investors will face. The type of research employed in this study is quantitative research. The results of research and discussions related to the effect of investment knowledge, investment motivation, financial literacy, and capital market training on investment interest in the capital market in the millennial generation indicate that investment knowledge has a positive effect on investment interest. This implies that when individuals possess in-depth knowledge related to investment, their interest in investing also increases. This is due to the sense of security that is derived from the knowledge of the positive and negative consequences of a given action, which can encourage the individual to take that action. The results of the research indicate that investment motivation has a positive effect on investment interest.
Implementasi Standar Audit 500 pada Prosedur Audit Kas Oleh KAP X: Studi Kasus pada BLUD Leksono, Bagus Budi Bowo; Widoretno, Astrini Aning
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.5047

Abstract

This study aims to evaluate the appropriateness of the audit procedures for the cash account conducted by Public Accounting Firm (KAP) X at a Regional Public Service Agency (BLUD) with the provisions stipulated in Auditing Standard (SA) 500 concerning audit evidence. This research employed a qualitative descriptive method. Data were obtained through direct observation and documentation of various audit evidence, such as cash reconciliation results, official reports of physical cash counts (cash opname), and bank balance confirmations. The results of the study indicate that the audit procedures implemented by KAP X are in accordance with the provisions of SA 500. This is reflected in the execution of procedures such as the verification of cash balances, periodic physical examinations, the application of analytical procedures, external (third-party) confirmations, evaluation of cash account transactions, and the disclosure of cash information in the financial statements. All these steps support the acquisition of sufficient and reliable audit evidence. Therefore, the audit has contributed to strengthening the accountability of cash management within the BLUD environment. In conclusion, the cash audit practices conducted by KAP X comply with the principles regulated in SA 500 and can serve as a reference for enhancing the quality of audits in the public sector.
Peran Kantor Konsultan Pajak (KKP) dalam Kepatuhan Berbasis Coretax: Studi Kasus PPh Pasal 23 atas Jasa Freight Forwarding Widoretno, Astrini Aning; Cahyarani, Nezza Putri Ilham
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 17 No 2 (2025): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v17i2.202502

Abstract

The digital transformation of tax administration through the Coretax system is expected to improve efficiency and taxpayer compliance. However, previous studies indicate that several challenges remain, such as mismatched tax rates and reporting errors in Income Tax Article 23, particularly in the freight forwarding service sector. This condition raises the question of how effectively Tax Consulting Firms (KKP) have implemented Coretax to ensure client compliance with tax regulations. This study aims to analyze the implementation of withholding, depositing, and reporting mechanisms for Income Tax Article 23 on freight forwarding services at KKP XXX and to evaluate the effectiveness of the Coretax system in supporting tax compliance. The research employs a descriptive qualitative approach with data collected through interviews, observations, literature review, and documentation. The findings show that KKP XXX has fulfilled all tax obligations in accordance with the regulations, including applying the 2% withholding rate and conducting automatic reporting through Coretax. The system enhances administrative efficiency and reporting accuracy through the integration of payment and reporting processes. This study emphasizes that tax digitalization through Coretax strengthens the role of KKP as a technology-based compliance facilitator and provides a scientific contribution to the development of an adaptive and accurate digital taxation system.
The Influence of Firm Size and Macroeconomic Factors on Financial Distress in IDX Public Listed Companies Saragih, Hero Rexy; Widoretno, Astrini Aning
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 11 No. 2 (2025): November 2025
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v11i2.15630

Abstract

Post-pandemic global economic uncertainty has heightened the risk of financial distress, particularly in the manufacturing sector, which is vulnerable to macroeconomic pressures. This study aims to analyze the influence of firm size, inflation, and exchange rate on financial distress in manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The research applies bankruptcy theory and signaling theory to explain the relationships between variables. A quantitative approach was employed using multiple linear regression on 510 observations from 170 companies. The findings reveal that firm size and exchange rate significantly affect financial resilience, while inflation has no significant impact. Large firms are more resistant to financial pressure, and rupiah depreciation benefits export-oriented companies. The novelty of this study lies in its focus on the post-pandemic period an underexplored timeframe and its integration of both internal and external factors in analyzing financial distress. These findings offer practical implications for corporate management in developing growth strategies and adaptive exchange rate risk management to enhance resilience against global economic shocks.
Implementasi Audit Stock Opname pada Rumah Sakit YX oleh Kantor Akuntan Publik XYZ Khoirul Amar, Muhammad; Widoretno, Astrini Aning
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i1.5611

Abstract

Audit stock opname merupakan prosedur krusial dalam proses audit atas akun persediaan, terutama pada entitas dengan nilai persediaan material seperti rumah sakit. Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis implementasi audit stock opname yang dilakukan oleh Kantor Akuntan Publik (KAP) XYZ terhadap akun persediaan di Rumah Sakit YX. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus. Data penelitian dikumpulkan melalui observasi langsung, telaah dokumentasi, serta wawancara dengan auditor yang terlibat. Hasil penelitian menunjukkan bahwa implementasi audit oleh KAP XYZ telah berjalan secara sistematis dan patuh pada Standar Audit (SA) 501 dan SA 530. Namun, ditemukan selisih signifikan pada persediaan obat akibat lemahnya sistem pencatatan dan dokumentasi mutasi barang. Implikasi penelitian ini adalah menegaskan bahwa audit eksternal berfungsi sebagai instrumen diagnostik esensial bagi manajemen untuk mengidentifikasi kelemahan spesifik dalam pengendalian internal, yang selanjutnya dapat menjadi dasar untuk perbaikan sistemik dalam pengelolaan persediaan guna meningkatkan akurasi laporan keuangan dan efisiensi operasional.
DETERMINASI TAX AVOIDANCE OLEH FAKTOR INTERNAL PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS DI INDONESIA TAHUN 2020–2023 Elovani, Yunike Christie; Widoretno, Astrini Aning
Jurnal Akuntansi Vol 12, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v12i1.2416

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh ukuran perusahaan, komisaris independen, komite audit, pertumbuhan penjualan, dan konservatisme akuntansi pada tax avoidance. Metode yang digunakan yaitu metode penelitian kuantitatif dengan teknik analisis regresi linear berganda melalui software SPSS versi 26. Populasi dan sampel didasarkan pada laporan keuangan sektor consumer non-cyclicals selama periode 2020 sampai dengan 2023 melalui metode purposive sampling sebagai teknik pemilihan sampel. Pemilihan sektor tersebut berdasarkan pada kontribusinya yang konsisten terhadap perekonomian nasional. Temuan dari penelitian ini mengindikasikan ukuran perusahaan, komisaris independen, serta pertumbuhan penjualan memiliki pengaruh positif signifikan pada tax avoidance. Sedangkan, untuk komite audit dan konservatisme akuntansi terbukti tidak memiliki pengaruh signifikan pada tax avoidance. Salah satu keterbatasan dari penelitian ini yaitu tidak setiap perusahaan menyajikan laporan keuangan dengan cara berkelanjutan pada tahun observasi yaitu dari 2020-2023, sehingga disarankan untuk peneliti berikutnya agar mempertimbangkan periode pengamatan yang lebih panjang atau menggunakan metode imputasi data untuk mengatasi kekosongan data, sehingga jumlah sampel dapat ditingkatkan dan hasil penelitian menjadi lebih representatif.  Kata kunci: Tax avoidance, Consumer Non-cyclicals, PajakABSTRACTThis study aims to test and analyze the effect of company size, independent commissioners, audit committee, sales growth, and accounting conservatism on tax avoidance. The method used is a quantitative research method with multiple linear regression analysis techniques through SPSS software version 26. The population and sample are based on the financial statements of the consumer non-cyclicals sector during the period 2020 to 2023 using purposive sampling technique as a sampling technique. The selection of the sector is based on its consistent contribution to the national economy. The results showed that company size, independent commissioners, and sales growth have a significant positive effect on tax avoidance. Meanwhile, the audit committee and accounting conservatism proved to have no significant influence on tax avoidance. One of the limitations of this study is that not all companies present financial reports consecutively during the observation year, namely from 2020-2023, so it is recommended for future researchers to consider a longer observation period or use the data imputation method to overcome data gaps, so that the number of samples can be increased and the research results become more representative.  Keywords: Tax avoidance, Consumer Non-cyclicals, Tax
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 Brian Audika Cahyarani, Nezza Putri Ilham Canaya Fitrahnti Adinda Clarissa Dyah Zaisabilla Dela Febrianti Diva Sarvasti, Laily Dwi Aprilisanda, Invony 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 Fitriyah, Ni'mah Nur Aida Fridayanti, Devi Galuh Tiaramurti Galuh Tiaramurti Galuh Tiaramurti Hero Priono Hero Priono Ihza Pahlevi, Marhaendra Ika Widya Rahmadhani Invony Dwi Aprilisanda Invony Dwi Aprilisanda Istiqomah Agustin Khoirul Amar, Muhammad Kusumastuti, Erwin Leksono, Bagus Budi Bowo Leksono, Sukmayudha Novadi Lindawati, Ayu Carolin Ruripratiti Margareth Hasian Siagian Marhaendra Ihza Pahlevi Muhammad Irhas Effendi, Muhammad Irhas Nadhira Nuril Maushufi Nanang Haryono Padang Fitria Bintari Puspitasari, Alifia Putri Putri, Dian Oktaviana Rizdina Azmiyanti Roziana Febrianita Sabrina, Marthaza Saenggo, Alexandra Theresia Pureheart Saragih, Hero Rexy Siburian, Batara Effenberg Abigael Marulitua Sinaga, Rony Arjuna Sonia Nur Amalia Sukmayudha Novadi Leksono Swasti, Ika Korika Tituk Diah Widajantie Tranggono - Vindi Pronika Sytia Putri Wenny Berlyana Cahya Ningrum