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All Journal PROSIDING SEMINAR NASIONAL Jurnal Akuntansi dan Pajak JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business eCo-Buss Jurnal Riset Akuntansi Kontemporer Al-Mal:Jurnal Akuntansi dan Keuangan Islam International Journal of Social and Management Studies (IJOSMAS) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Community Service International Journal of Islamic Business and Management Review INCOME : Jurnal Akuntansi dan Keuangan International Journal of Economics, Management and Accounting Jurnal Akuntansi

Erna Hendrawati

Universitas Wijaya Kusuma Surabaya

Author-ID : 1129144

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PENGETAHUAN PAJAK, SANKSI PAJAK, MODERNISASI SISTEM, KONDISI KEUANGAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM SELAMA PANDEMI COVID-19 Hendrawati, Erna; Pramudianti, Mira; Abidin, Khoirul
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to examine the effect of tax knowledge, tax sanctions, systemmodernization, financial conditions on UMKME taxpayers during the Covid-19pandemic. Data were obtained by distributing questionnaires to UMKM actorsin Jambangan sub-district, Surabaya, East Java, as many as 80 which could beprocessed. The analysis technique is carried out by using validity tests,reliability tests, classical assumption tests and multiple regression tests. Theresults show that tax knowledge does not affect taxpayer compliance, insteadtax sanctions, system modernization, financial conditions that affect UMKMtaxpayer compliance during the Covid 19 pandemic

SOFTSKILL LEARNING: CHARACTER BUILDING ON ETHICAL VALUES AND PERFORMANCE Lusy Tunik Muharlisiani; Erna Hendrawati; Endang Noerhartati; Agam Sulaksono; Johny Sugiono
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2018: PROCEEDING 1ST INSELIDEA INTERNATIONAL SEMINAR ON EDUCATION AND DEVELOPMENT OF ASIA (INseIDEA)
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.952 KB)

Formation to build character in the digital era in the world of education through the development of ethical values and performance support to form the foundation of individual characters expected. Developments in the digital era influence individual lifestyles and patterns of relationships so as to form a new paradigm for helping human needs in carrying out the duties and expectations. The purpose of building character besides having benefits also have a negative impact can be described in the attitudes and behavior of individuals, which occurs demoralization. The method used in building individual character that balance the mind / creativity, feeling / sense of, and willingness / intention in executing their daily duties. The result is an imbalance in the event over them in carrying out daily activities using irrational thoughts, dishonest, irresponsible, did not have a good work ethic. How to cope with the character education should play an active role in shaping the students to have a good character, capable of being honest, responsible, disciplined, passionate, creative and communication skills to achieve success both socially and career aligned with technology development is very fast and sophisticated. The characters develop their conclusion to follow up the results of studies showing that the majority of a person in carrying out daily activities always use excessive feelings so that there is an imbalance between thought, feeling and will Keywords: Soft skill, Character Building, Ethical Values, and Performance

Pendampingan Penyusunan Rencana Kerja Pembangunan Desa (RKPDesa) di Desa Setro, Kecamatan Menganti, Kabupaten Gresik Erna Hendrawati; Mira Pramudianti; Khoirul Abidin
JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Vol 5, No 2 (2021)
Publisher : LPPM ITATS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31284/j.jpp-iptek.2021.v5i2.1885

Tahapan awal pengelolaan keuangan desa adalah tahap perencanaan, penganggaran, penatausahaan, pelaporan, pertanggungjawaban. Perencanaan pembangunan untuk satu tahun ke depan disusun dalam dokumen Rencana Kerja Pembangunan Desa (RKPDesa). Setiap desa wajib menyusun RKPDesa sebagai bentuk perencanaan pembangunan yang akan dilakukan dan sebagai dasar penyusunan Anggaran Pendapatan dan Belanja Desa (APBDesa). Begitu pentingnya dokumen RKPDesa dan aktivitas itu dilakukan setiap tahun, maka perlu pemahaman dan pengetahuan bagaimana tahapan penyusunan RKPDesa sesuai aturan pemerintah bagi pihak-pihak yang terlibat. Artikel ini memaparkan kegiatan pengabdian masyarakat yang dilakukan dengan memberikan penyuluhan dan pendampingan penyusunan RKPDesa kepada perangkat desa, Badan Perwakilan Desa (BPD), tokoh masyarakat di Desa Setro, Kecamatan Menganti.

PARTISIPASI, TRANSPARANSI DAN AKUNTABILITAS PERENCANAAN DAN PENGANGGARAN DANA DESA Erna Hendrawati; Mira Pramudianti
JRAK Vol 12 No 2 (2020): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v12i2.3113

Penelitian ini bertujuan untuk mengetahui bagaimana pelaksanaan partisipasi, transparansi dan akuntabilitas dalam perencanaan dan penganggaran dana desa. Teknik Pengumpulan data dengan observasi, wawancara dan dokumentasi. Responden penelitian ini adalah perangkat desa, BPD dan perwakilan masyarakat di desa Setro, kecamatan Menganti Gresik. Teknik pengolahan data dengan editing, interprestasi. Partisipasi RPJMDesa dan RKPDesa, musyawarah perencanaan pembangunan desa melibatkan perangkat desa, BPD, LPMD, tokoh masyarakat, organisasi kemasyarakatan, RT,RW, kepala dusun. Transparansi, adanya mekanisme dan akses masyarakat dalam penyampaian pendapat, mengajukan tanggapan, kritik terhadap pemerintahan desa, keterbukaan dokumen RKPDesa Setro sebagai dasar penyusunan APBDesa. Akuntanbilitas, RPJMDesa sebagai acuan dan arah perencanaan penyusunan RKPDesa, dokumen RKPDesa sebagai dasar penyusunan APBDesa. Bentuk partisipasi APBDesa Setro tahun 2017, musyawarah antara tim Penyusun APBDesa dengan BPD, LPMD sebaggai perwakilan masyarakat. Transparansi APBDesa Setro, dibuat banner informasi tentang APBDesa desa Setro tahun 2017 di lokasi pelaksanaan program pembangunan, Akuntabilitas APBDesa Setro, penyusunan laporan pertanggungjawaban sebagai bentuk pertanggungjawaban penggunaan dana.

Pengaruh Rasio Keuangan dan Komite Audit Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Telekomunikasi Mariana Ayu Damayanti Rianghepat; Erna Hendrawati
eCo-Buss Vol. 4 No. 2 (2021): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v4i2.263

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh antara rasio likuiditas, rasio leverage, rasio perputaran aset dan komite audit terhadap praktik kecurangan laporan keuangan. Kecurangan laporan keuangan diukur dengan perbandingan P-Score dan Z-Score. Penentuan sampel menggunakan metode purposive sampling, diperoleh 6 perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2019. Sumber data berupa laporan keuangan dari perusahaan yang terdaftar di BEI tahun 2011-2019. Pengujian hipotesis menggunakan analisis regresi logistik yang di olah dengan software SPSS. Hasil penelitian menunjukkan bahwa rasio likuiditas dan rasio perputaran aset berpengaruh terhadap kecurangan laporan keuangan, sedangkan rasio leverage dan komite audit tidak berpengaruh terhadap kecurangan laporan keuangan

Fraud Prevention of Village Fund Management Hendrawati, Erna; Pramudianti, Mira; Abidin, Khoirul
International Journal of Islamic Business and Management Review Vol. 2 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Fraud Prevention refers to any effort or action done to reduce opportunities for fraud, as well as to prevent and evaluate any conduct that poses a risk of fraud. The goal of this research is to see how village officials' competency, internal control systems, individual morality, and whistleblowing affect fraud prevention in village fund administration. This study focused on the village government in Menganti sub-district, Gresik regency, Surabaya, which received village funding. The village chief, secretary, and treasurer were the participants in this study. 66 respondents are selected for the sample using the saturation sampling technique. Spreading questionnaire was used to collect data, and the model used was SEM-PLS (Partial Least Square) using WarpPLS. The results of the study on village officials' competence, morality, and whistleblowing have an impact on fraud prevention, while the internal control system has no impact.

Application of Preparing Financial Reports for Micro, Small and Medium Enterprises Based on Entity Accounting Standards Without Public Accountability (SAK ETAP) Tania Tania; Erna Hendrawati; Lilik Pirmaningsih
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.21

Financial Accounting Standards for Entities Without Public Accountability are standards for preparing financial reports for MSMEs with the aim of making it easier for creditors and investors to view financial reports so that MSMEs can get loans to increase capital and make their business more advanced. The implementation of the preparation of financial statements by UD. X is not in accordance with the financial statements based on SAK ETAP. The purpose of this study is to find out (1) What are the obstacles faced by UD. X in compiling financial reports based on SAK ETAP (2) What are the impacts of not compiling financial reports based on SAK ETAP (3) Implementation of financial statement preparation at UD. X. This research uses qualitative method with case study method. The techniques used for data collection are interviews, observation, and documentation. The results of this study are (1) Lack of human resources so that they cannot prepare financial reports properly and correctly (2) Owners do not understand the importance of financial statements properly so they cannot make the right decisions (3) Recording of financial statements is recorded simply, not yet based on SAK ETAP.

Peningkatan Keputusan Berinvestasi melalui Literasi Keuangan pada Generasi Z sebagai Upaya Persiapan Resesi 2023 Sri Mulyono; Mohammad Sawir; Bambang Surahman; Erna Hendrawati; Nurhidayati Nurhidayati
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7297

The 2023 recession is currently a hot topic of discussion, especially in economic discussion forums. The 2023 recession requires efforts to prevent and reduce risks so that the impact is not too pronounced, especially for Generation Z from middle to lower economic families who are certainly very affected. This study aims to test and analyze the improvement of investment decisions through financial literacy in generation z as an effort to prepare for the 2023 recession. This research is a quantitative study by distributing questionnaires to respondents. The sample of this research is 100 generation Z whose sampling is done randomly. The questionnaire used has been tested for validity and reliability. The investment decision variable is measured by indicators of the level of expected return, the level of risk and the relationship between return and risk. While the financial literacy variable is measured by indicators of basic knowledge of financial management, credit management, savings and investment management. The data collected were analyzed by simple linear regression using SPSS version 23. The results of this study indicate that financial literacy has a positive and significant impact on the investment decisions of generation z, especially as an effort to prepare for the 2023 recession. These findings explain that if generation z wants to improve decisions In investing, Generation Z must also improve their financial literacy.

ASSET UTILIZATION OPTIMIZATION, LOCAL GOVERNMENT SUPPORT, ASSET MANAGEMENT PROFESSIONALISM TOWARDS INCREASING VILLAGE ORIGINAL INCOME Erna Hendrawati
Jurnal Akuntansi Vol. 11 No. 2 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.2.163-174

This study aims to examine and analyze the effect of optimizing asset utilization, local government support, asset management professionalism on increasing Village Original Income (PA Desa). The research population is village officials in Menganti District, Gresik Regency, East Java. The questionnaire that can be obtained is 160 respondents. The data analysis techniques are validity test, reliability test, classical assumption test and multiple regression test. The results of the optimization of asset utilization and asset management professionalism affect village original income, while government support does not affect village original income. This can happen because village officials are aware that by optimizing asset utilization and managing assets professionally, they can increase the village's original income even though there is and no support from the government.

Optimizing Digital Accounting to Improve MSME Performance through the Quality of Accounting Information Hendrawati, Erna; Kholidiah, Kholidiah; Pramudianti, Mira
International Journal of Social and Management Studies Vol. 5 No. 6 (2024): December 2024
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v5i6.438

This study examines the impact of digital accounting usage on the performance of SMEs participating in the e-peken platform in Surabaya, with accounting information quality as a mediating variable. Using a quantitative method with SEM-PLS analysis, this research involved 350 SMEs as respondents. The results show that digital accounting usage positively influences accounting information quality, and accounting information quality positively affects SME performance. However, digital accounting usage does not directly influence SME performance. Accounting information quality is proven to mediate the relationship between digital accounting usage and SME performance. These findings highlight the importance of focusing on improving accounting information quality in digital technology adoption to enhance SME performance. The implications of this research include recommendations for developing comprehensive training programs and policies that support digital accounting adoption and improve financial literacy among SMEs.

Co-Authors Abidin, Khoirul Agam Sulaksono Bambang Surahman I Made Laut Mertha Jaya Johny Sugiono Khoirul Abidin Kholidiah, Kholidiah Kriviņš, Anatolijs Lilik Pirmaningsih Lusy Tunik Muharlisiani Mariana Ayu Damayanti Rianghepat Mira Pramudianti Mira Pramudianti Mohammad Sawir Nurhidayati Nurhidayati Pramudianti, Mira Raynetha, Tiara Sri Mulyono Tania Tania Tiara Raynetha

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