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All Journal AkMen JURNAL ILMIAH QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT JURNAL AKUNIDA Jurnal Akuntansi Kompetif Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ilmiah Wahana Pendidikan Jurnal Ilmiah Raflesia Akuntansi Jurnal Arastirma ALMUJTAMAE: Jurnal Pengabdian Masyarakat Akuntansi'45 Journal Of World Science Jurnal Pengabdian Masyarakat Formosa (JPMF) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Journal of Social And Economics Research Journal of Finance and Business Digital (JFBD) AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Innovative: Journal Of Social Science Research Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Karimah Tauhid Jurnal Multidisiplin Indonesia Jurnal Akademi Akuntansi Indonesia Padang journal of social and economic research
Hambani, Susy
Fakultas Ekonomi Universitas Djuanda
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Veterinary Other

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PENGARUH NILAI INTRINSIK PEKERJAAN, RISIKO PROFESI DAN MARKETABILITY TERHADAP MINAT MAHASISWA AKUNTANSI DALAM MEMILIH KARIER SEBAGAI AKUNTAN PUBLIK Sekar Ayu Ningrum; Susy Hambani; Yoyok Priyo Hutomo
Journal of Social and Economics Research Vol 6 No 1 (2024): JSER, June 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v6i1.480

Abstract

Lulusan program akuntansi tingkat sarjana (S1) memiliki beberapa pilihan untuk menentukan jalur karier masa depan mereka, mereka dapat memilih untuk masuk ke dunia kerja sebagai karyawan, melanjutkan pendidikan hingga tingkat magister (S2), atau sebagai professional, salah satunya menjadi akuntan publik. Bagi mereka yang memilih menjadi akuntan publik, mereka harus menyelesaikan Pendidikan Profesi Akuntan dan memperoleh gelar akuntan. Peluang dan permintaan akan layanan akuntan profesional sangat tinggi, namun minat masyarakat Indonesia terhadap profesi akuntan masih rendah. Penelitian ini bertujuan untuk menganalisis pengaruh faktor nilai intrinsik pekerjaan, risiko profesi, dan marketability terhadap minat mahasiswa akuntansi dalam memilih karier sebagai akuntan publik. Penelitian ini menggunakan sampel sebanyak 143 responden yang dipilih melalui metode random sampling. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan SPSS Statistik 25. Hasil penelitian menunjukkan bahwa secara parsial, nilai intrinsik pekerjaan dan marketability memiliki pengaruh signifikan terhadap minat mahasiswa akuntansi dalam memilih karier sebagai akuntan publik, sedangkan variabel risiko profesi tidak berpengaruh terhadap minat tersebut. Selanjutnya, secara simultan nilai intrinsik pekerjaan, risiko profesi dan marketability memiliki pengaruh signifikan terhadap minat mahasiswa akuntansi dalam memilih karier sebagai akuntan publik.
ANALISIS FAKTOR YANG BERPENGARUH TERHADAP PENCEGAHAN FRAUD DALAM PROSES PENGADAAN BARANG/JASA (PERSEPSI PEGAWAI DINAS PEMERINTAH KOTA BOGOR) Hambani, Susy; Warizal, Warizal; Kusuma, Indra Cahya; Ramadianti, Ramadianti
Jurnal Akunida Vol. 6 No. 2 (2020): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v6i2.3569

Abstract

Pencegahan kecurangan merupakan upaya yang terintegras, yang dilaksanakan manajemen untuk menekan terjadinya faktor penyebab kecurangan serta perlu dilakukan secara terus menerus tanpa putus. Penelitian ini dilakukan untuk mengetahui data secara empiris mengenai seberapa besar pengaruh dari peran budaya organisasi, e-procurement, whistleblowing system, dan pengendalian internal baik secara parsial maupun secara bersama-sama untuk mencegah terjadinya fraud di dalam proses pengadaan barang/jasa. Populasi dalam penelitian ini merupakan 19 Dinas Pemerintah Kota Bogor. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling, dan sampel penelitiannya adalah pelaku pengadaan yang ada dalam setiap Dinas. Responden dalam penelitian ini sebanyak 73 responden dari 19 Dinas Pemerintah Kota Bogor. Pengujian dan instrumen penelitian menggunakan SPSS 24 dengan analisis regresi linear berganda. Hasil dari penelitian ini menunjukan bahwa budaya organisasi, e-procurement, whistleblowing system, dan pengendalian interal berpengaruh positif dan signifikan terhadap pencegahan fraud dalam proses pengadaan barang/jasa baik secara parsial maupun secara simultan.
Pengaruh Motivasi Ekonomi, Motivasi Karir, Motivasi Gelar, dan Biaya Pendidikan terhadap minat mahasiswa akuntansi untuk megikuti Pendidikan Profei Akuntansi (PPAk) Hutomo, Yoyok Priyo; Fira, Syafira Agnita Aulia; Hambani, Susy; Warizal, Warizal
AkMen JURNAL ILMIAH Vol. 21 No. 1 (2024): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v21i1.4591

Abstract

This research aims to determine the influence of economic motivation, career motivation, degree motivation and education costs on accounting students' interest in taking Accounting Professional Education (PPAk). This research method is a quantitative method. Data analysis uses multiple regression analysis, the calculation process uses the IMB SPSS 23 program. The hypothesis tests used are simultaneous tests (F test), partial tests (t test), and coefficient of determination tests (R2 test). The unit of analysis used in this research is active accounting students Class of 2020 and 2021 from 5 private universities in Bogor with a sample size of 100 respondents. The results of the study show that economic motivation, career motivation, degree motivation, education costs have a simultaneous effect on Accounting students' interest in taking PPAk. Meanwhile, partially economic motivation has a negative and insignificant effect on accounting students' interest in taking PPAk. Career motivation and degree motivation partially have a positive and significant effect on accounting students' interest in taking PPAk. And educational costs partially have no effect on accounting students' interest in taking PPAk.
Pengaruh Sistem Pengendalian Internal Terhadap Siklus Produksi Pada PT. XYZ Dwi Salma Nur Islami; Setiawan, Ade Budi; Hambani, Susy
Jurnal Akademi Akuntansi Indonesia Padang Vol. 5 No. 2 (2025): Oktober
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/5ep33484

Abstract

Siteml pengendalian internal adalahl suatu mletode yang digunakan perusahlaan untuk mlenjaga kekayaan perusahlaan seperti aktiva. Siklus produksi adalahl serangkaian aktivitas bisnis dan operasi pemlrosesan data yang terus mlenerus berkaitan dengan pemlbuatan produk. Siklus ini mlencakup mlulai dari perencanaan hlingga produk jadi dengan tujuan mlenghlasilan barang yang mlemlenuhli kebutuhlan konsumlen dengan efektif dan efisien. Penelitian ini bertujuan untuk mlengetahlui gamlbaran sisteml pengendalian internal terhladap siklus produksi pada PT. XYZ. Penelitian ini mlenggunakan mletode pendekatan kuantitatif dengan instrumlen dalaml mlendapatkan data mlenggunakan angket/kuesioner. HLasil penelitian ini mlenunjukan bahlwa komlponen-komlponen sisteml pengendalian internal seperti lingkungan pengendlian, penaksiran resiko, aktivitas pengendalian, informlasi dan komlunikasi, serta pengawasan berpengaruhl terhladap siklus produksi pada PT. XYZ secara parsial dan simlultan. 
PENGARUH PENGETAHUAN PAJAK DAN KESADARAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI RUMAH BUMN KOTA BOGOR DENGAN E-BILLING SEBAGAI VARIABEL MODERASI Nurul Hidayah, Asshafa Dwia; Lasmana, Andy; Hambani, Susy
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2315

Abstract

This research is motivated by the low level of compliance of MSME taxpayers in making tax payments on time, even though various facilities have been provided by the government, one of which is through the application of e-billing. The purpose of this study is to examine the effect of tax knowledge and tax awareness on MSME taxpayer compliance at the Bogor City Rumah BUMN with e-billing as a moderating variable. The variables were developed based on the Theory of Planned Behavior (TPB) theory. The population in this study are MSMEs under the auspices of Rumah BUMN that have used e-billing in their tax payments. Determination of the sample of this study using the Slovin formula, with a total of 267 MSME respondents. Data collection was carried out by distributing questionnaires using Google Form and directly to MSMEs who were respondents. The data processing tool used SmartPLS Version 3.0 by testing the inner and outer models. The results showed that tax knowledge has a positive and significant effect on taxpayer compliance, tax awareness has a positive and significant effect on taxpayer compliance, and e-billing has a positive effect on taxpayer compliance. In addition, e-billing moderates the relationship between tax knowledge and tax awareness on taxpayer compliance, but the moderation that occurs weakens the relationship between tax awareness and taxpayer compliance Keywords: Tax knowledge, tax awareness, taxpayer compliance, e-billing
Pengaruh Tingkat Pendapatan Wajib Pajak, Sanksi Pajak dan SPPT Terhadap Kepatuhan Wajib Pajak PBB-P2 Fifi Nur Fitri Zakiyah; Susy Hambani; Yoyok Priyo Hutomo
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.v6i2.5073

Abstract

The rural and urban land and building tax (PBB-P2) is one of the potential and strategic taxes to be a source of regional income because the revenue from PBB-P2 is mostly used for regional expansion and improvement. Therefore, it is very important to make efforts to maximize PBB-P2 revenue. The realization of PBB-P2 in Bogor Regency in 2020-2023 continues to increase, but in contrast to the realization of PBB-P2 in Cigombong District, Bogor Regency in 2019-2023, there has been a drastic decrease. The purpose of this study is to find out the factors that affect the compliance of PBB-P2 taxpayers by including trust in the government as a moderation variable. The method used is quantitative with data analysis using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The number of samples in this study is 190 respondents. The results of the study showed that the level of taxpayers' income had no effect on the compliance of PBB-P2 taxpayers, while tax sanctions and SPPT had an effect on the compliance of PBB-P2 taxpayers. Furthermore, trust in the government is not able to moderate the influence of income levels, tax sanctions, and SPPT on the compliance of PBB-P2 taxpayers.
Students' Critical and Creative Thinking Ability Based on Digital Literacy: Case Study of Accounting Students in Bogor Warizal, Warizal; Roestamy, Martin; Hambani, Susy; Asri Humaira, Megan
Journal of World Science Vol. 2 No. 12 (2023): Journal Of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v2i12.501

Abstract

Digital literacy is an important issue today, especially for students. In the work environment, students are required to be fluent in technology, which is the basis of digital literacy skills. The research aims to find out and describe patterns of students' critical thinking and creative thinking abilities in the digital literacy-based Accounting department. The research uses a case study approach through a questionnaire, Google Forms, and semi-structured interviews. The data analysis technique uses thematic analysis techniques. The research results show that there are several components in the form of literature and benefits in digital literacy, as well as activities that demonstrate students' critical thinking and creative thinking skills based on their digital literacy. This research concludes that there are patterns that show that critical thinking skills and creative thinking skills are included in the 8 (eight) components of digital literacy, so these patterns are the novelty in this research. These patterns show a cause-and-effect relationship from having digital literacy skills.
Analysis of Accounting Treatment of Damaged Products for Production Cost Calculation at CV ABC Ningsih, Nur Afni Fitria; Lasmana, Andy; Hambani, Susy
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i6.3039

Abstract

The aim of this research is to determine the calculation of the cost of production costs incurred, the accounting treatment of damaged products and the results of analysis after calculating damaged products. The research was conducted at CV ABC Bekasi. The research uses quantitative research methods with a qualitative descriptive method approach. The results for this research are the calculation of the cost of production at CV ABC Bekasi using the Full Costing method. The causes of damaged products at CV ABC Bekasi are exposure to a hot iron and stains that cannot be removed on the product, shadding, wrong unloading and dancing which causes clothes damage and cannot be repaired. The accounting treatment for damaged products at CV ABC Bekasi is normal and salable for sale. CVABC does not include sales proceeds from damaged products into the calculation of the cost of production. The sales proceeds are not charged to factory overhead costs because the company assumes that the proceeds from sales of good products are sufficient to meet the company's profit targets.
Analysis of Value Added Tax Treatment Based on Law No.7 of 2021 at PT. YJG Hanan, Muhammad Syaepul; Hambani, Susy; Aziz, Ayi Jamaludin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i6.3077

Abstract

Tax is a government levy based on law that is used to finance state needs and improve the welfare of the people. Value Added Tax (VAT) is one of the main sources of state revenue, imposed on the consumption of Taxable Goods both within and outside the customs area. VAT also serves as a community contribution to support development funding across various sectors. This study aims to analyze the application of VAT based on Law No. 7 of 2021 at PT YJG. The study employs a descriptive method, involving the collection and comparison of actual data with theoretical frameworks, leading to an analysis related to the calculation, payment, and reporting of the company's VAT. The focus is on the calculation of input tax, output tax, and VAT reporting in compliance with the provisions of Law No. 7 of 2021, Chapter IV, Article 1. The results indicate that the VAT treatment at PT YJG adheres to the applicable provisions, including the implementation of an 11% VAT rate. Additionally, an analysis of the company's profit and loss report was conducted to assess the impact of the VAT calculation compared to the legal provisions. In conclusion, PT YJG fulfills its tax obligations in accordance with the prevailing regulations.
Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus Terhadap Belanja Modal Provinsi Jawa Barat Cindriyanti, Cindriyanti; Hambani, Susy; Anwar, Saepul
Jurnal Arastirma Vol. 5 No. 1 (2025): JURNAL ARASTIRMA
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jaras.v5i1.39670

Abstract

Tujuan. Penelitian ini bertujuan mengetahui pengaruh dari pertumbuhan ekonomi, pendapatan asli daerah, dana alokasi umum, dan dana alokasi khusus terhadap belanja modal di Provinsi Jawa Barat selama tahun 2018-2022. Metode. Metode yang digunakan adalah kuantitatif dengan data sekunder yang diperoleh dari Badan Pemeriksa Keuangan (BPK) dan Badan Pusat Statistik (BPS). Pengambilan sampel melalui teknik sampling jenuh dan data diolah menggunakan Eviews 12. Hasil. Penelitian menunjukkan bahwa pertumbuhan ekonomi, pendapatan asli daerah, dana alokasi umum, dan dana alokasi khusus secara simultan berpengaruh terhadap belanja modal. secara parsial, pertumbuhan ekonomi dan dana alokasi umum berpengaruh positif terhadap belanja modal. sedangkan, pendapatan asli daerah dan dana alokasi khusus tidak berpengaruh terhadap belanja modal. Implikasi. Hasil penelitian ini diharapkan dapat membantu pembuat kebijakan dalam menentukan alokasi anggaran yang efektif untuk meningkatkan kesejahteraan masyarakat dan pembangunan di daerah.
Co-Authors Abdullah Zamasari Ade Budi Setiawan Afifah, Maranti Agnes Wakei Alfiyah Alfiyah Khanza Alma Nurul Febrianti An Nisa Fitriyani Andini Andini Rahmawati Andy Lasmana Andy Lasmana Anggari, Azwina Putri Asih Lestari, Asih Assyifa Assyifa Melani Aziz, Ayi Jamaludin Cindriyanti Cindriyanti, Cindriyanti Defriani, Hartika Dewi, Sri Eka Dina Nurul Angelina Harahap Dwi Salma Nur Islami Edi Priyono Eka Yulyanti, Yurika Erny Amriani Asmin Fadilla Syahrani Falsa Mulia Falsa Mulia Farizka Susandra Fe, Didi Fifi Nur Fitri Zakiyah Fillany, Ricken Fira, Syafira Agnita Aulia Firlian Janiati Fitra Weli Fitria, Julia Galih Saputra, Galih Hanan, Muhammad Syaepul Harefa, Efaluas Hendriyan Taofik Hutomo, Yoyok Priyo Ibrahim, Tubagus Maulana Ifan Setiawan Indra Cahya Kusuma Indra Kusuma Khatami, Faradina Husna Listiawati, Tia Maria Magdalena Maria Magdalena Melani Maria Ulfa Mariani, Nur Azizah Mas Nur Mukmin Maulana, Iman Megan Asri Humaira Melani , Maria Magdalena Melani, Maria Magdalena Muhammad Iksal Ilham Mutiara Sibarani Nahda, Elin Aulia Ningsih, Nur Afni Fitria Nufharistiara, Alya Nurlela Nurul Hidayah, Asshafa Dwia Oktafiani, Devi Putri Permatasari, Putri Rachmawati, Ilmadira Izni Raden Faiz Mustofa Radianto, Syifa Auladina Rahmawati, Andini Ramadianti, Ramadianti Retno Hafsari, Windi Nabilah Riana Rizkiyanti Rizky Pebriansyah Roestamy, Martin Rohmat Saeful Anwar, Saeful Saepul Anwar Saepul Anwar Saepul Anwar Saskia, Anggy Sekar Ayu Ningrum Sendy Pratama Septiani, Dina Setiawan, Angga Permana Siti Solehah, Siti Siti Utari Sofyah, Siti Suciati, Laras Sudarijati Tini Kartini Veranika Eka Agustin Warizal Wulan Permatasari Yola Fitria Ramadanti Yoyok P.Hutomo Zahra Amalia Zamasari