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All Journal Liability : Jurnal Akuntansi Kontigensi: Jurnal Ilmiah Manajemen Sustainable : Jurnal Akuntansi AFADA: Jurnal Pengabdian Pada Masyarakat
Wahyuni, Wiwin
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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PENGARUH MORALITAS APARAT DAN ASIMETRI INFORMASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI EMPIRIS PEMERINTAH KOTA SURABAYA) Widjajanti, Arie; Wahyuni, Wiwin
Liability Vol 1, No 1 (2019): Februari 2019
Publisher : Liability

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Abstract

The accounting fraud can happen anywhere and anytime, generally accounting fraud relating to corruption. Within the scope of government, fraud is very detrimental to the public interest. This research is aimed to explore the perceptions of employeesing overn mentagencies regarding the influence of morality apparatus and asymmetry of information on the trend of accounting fraud. This research is a population with four respondents consisting of head and staff sub-section of the finances and sub-section of the public and personneline very government agencies Surabaya. This research uses a sampling technique in total sampling. Date was collected by using a questionnaire. Data analysis methods used in this research is multiple regression with the help of SPSS 16.The results showed that: 1) morality apparatus and asymmetry of information simultaneously significant effect on the tendency of accounting fraud, 2) morality apparatus partially significant effect on the tendency of accounting fraud and information asymmetry does not significantly influence the tendency of accounting fraud.
PENGARUH PAJAK TANGGUHAN, TAX TO BOOK RATIO, NET PROFIT MARGIN DAN OPERATING ASSETS TURNOVER TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Prasetyo, Muji Wahyu; Wahyuni, Wiwin
Liability Vol 1, No 1 (2019): Februari 2019
Publisher : Liability

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Abstract

This study aimed to determine the effect of deferred tax, the tax-tobook ratio, net profit margin and asset turnover of the operating performance of the company in the manufacturing companies listed in Indonesia Stock Exchange. This study uses the Return on Investment (ROI) as a proxy of the company's performance. By using purposive sampling method was chosen by 38 companies manufacturing the period 2011-2012, a sample of this study. Tests using the classical assumption of normality test, heteroscedasticity, multicollinearity, and autocorrelation. Regression analysis was used in this research is multiple linear regression analysis.Based on the research results prove that the variable net operating profit margin and asset turnover significant positive effect on the performance of the company, while the tax-tobook ratio variable positive but not significant effect on the performance of the company and deferred tax variable but significant negative effect on the performance of the company.
PENGARUH IQ, MOTIVASI KERJA, REWARD, PUNISHMENT TERHADAP KEPUTUSAN MELAKUKAN PRAKTIK CREATIVE ACCOUNTING Nur Rizky, Shinta; Wahyuni, Wiwin
SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i1.22525

Abstract

Knowing the influence of IQ, work motivation, reward and punishment on creative accounting practice decisions is the aim of this research. To obtain primary data, namely through a questionnaire with a measurement technique using a Likert scale. The population in this study were active accounting students at Wijaya Kusuma University, Surabaya. Samples were collected using purposive sampling techniques and calculated using the Slovin formula so that the total sample for this study was 73 respondents. Data was tested with multiple linear regression. Based on the research results, partial IQ variables, reward and punishment, work motivation have a positive effect on creative accounting practice decisions.
The Influence of Intellectual Intelligence, Work Motivation and Machiavellian on Creative Accounting Practices Sukamto, Sukamto; Wahyuni, Wiwin; Marpurdianto, Kharis
Kontigensi : Jurnal Ilmiah Manajemen Vol 12 No 2 (2024): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v12i2.612

Abstract

Creative accounting is unethical because it manipulates financial data, but there are also those who think that creative accounting is allowed as long as it does not contradict generally accepted accounting principles, for example, simplifying several forms of reports or merging a cost into one other cost because it is considered rare. Accounting students have a strong relationship with the problem to be researched, so the researcher uses students. Intellectual Intelligence (IQ) is a term used to measure the level of intelligence of an individual. The higher a person's IQ, the higher his or her ability to deal with problems related to spatial, numerical, and linguistic abilities. Work motivation is something that causes motivation or work spirit that is influenced by several factors, including superiors, physical facilities, policies, regulations, monetary and non-monetary service rewards, types of work and challenges. The Machiavellian nature is also a factor that can cause individuals to practice creative accounting which is an unethical act. Although many researchers disagree with creative accounting practices, there are also a few researchers who have a different perception that creative accounting practices do not include fraudulent acts, it is a matter of one's interpretation and occurs because of the use of loopholes in the standards
Sosialisasi Kesetaraan Gender Sebagai Upaya Edukasi Dalam Menghapus Stigma Masyarakat Terhadap Perempuan Di Desa Kabar Kecamatan Sakra Susilawati, Susilawati; Watoni, M. Islahul; Wahyuni, Wiwin; Ma’sum, Selma Aziziah Gufron; Hidayat, Wahyu; Arsad, Muhammad Syahril; m, Farhana
AFADA: Jurnal Pengabdian Pada Masyarakat Vol. 3 No. 1 (2025): AFADA: Jurnal Pengabdian Pada Masyarakat
Publisher : Fakultas Tarbiah Institut Agama Islam (IAI) Hamzanwadi Pancor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37216/afada.v3i1.1776

Abstract

kegiatan ini bertujuan untuk menghapus stigma masyarakat terhadap perempuan dan edukasi tentang kesetaraan gender dalam masyarakat dan dampaknya terhadap struktur sosial serta peran laki-laki dan perempuan. Kegiatan ini berlangsung selama 2 jam, tahapan yang dilakukan yaitu sosialisasi kegiatan dan koordinasi dengan pihak UPTDP2 KB Kecamatan Sakra. Partisipan yang mengikuti sangat antusias dan berdedikasi dari awal hingga berakhirnya kegiatan. Dari kegiatan yang diadakan ini banyak muncul pemuda dan remaja yang memahami pentingnya kesetaraan gender dan dampaknya dalam kehidupan sosial masyarakat.
Co-Authors Arsad, Muhammad Syahril m, Farhana Marpurdianto, Kharis Ma’sum, Selma Aziziah Gufron Nur Rizky, Shinta Prasetyo, Muji Wahyu Sukamto Sukamto Susilawati, Susilawati Wahyu Hidayat Watoni, M. Islahul Widjajanti, Arie