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All Journal Jurnal Siasat Bisnis Jurnal Akuntansi AKUNESA Jurnal Dinamika Akuntansi Pelangi Ilmu Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN AKRUAL: Jurnal Akuntansi Jurnal Pemberdayaan Masyarakat Madani (JPMM) Journal of Accounting Science Matra Pembaruan: Jurnal Inovasi Kebijakan SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Jurnal Abdimas Madani dan Lestari (JAMALI) JASF (Journal of Accounting and Strategic Finance) Jurnal Karinov Journal of Economics, Business, and Government Challenges Jurnal Trias Politika Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Journal of Entrepreneurship & Business Jurnal Ilmiah Wahana Pendidikan Jurnal Bisnis Mahasiswa Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Abimanyu: Journal of Community Engagement Jurnal Akuntansi AKUNESA Journal of Innovation Research and Knowledge Pareto : Jurnal Riset Manajemen dan Bisnis Jurnal Pengabdian Masyarakat Waradin Inspirasi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pendidikan Ekonomi, Akuntansi dan Kewirausahaan (JPEAKU) IIJSE VISA: Journal of Vision and Ideas Journal of Business and Information System
Dian Anita Nuswantara
Universitas Negeri Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Management accounting information system and intellectual capital: a way to increase SME’s business performance Hariyati Hariyati; Dian Anita Nuswantara; Rendra Arief Hidayat; Insyirah Putikadea
Jurnal Siasat Bisnis VOL 27, NO 1 (2023)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol27.iss1.art5

Abstract

Purpose – The paper aims to clarify the unclear relationship between management accounting information systems and SME business performance by having intellectual capital as mediating variable. This will expand the domain of management accounting information usage from SME’s perspective. Design/methodology/approach – The paper used a descriptive study using the close-ended questionnaire distributed to 428 SMEs in East Java Region. The data were complemented by statistical analysis using SMART PLS to test the mediation role of intellectual capital. Findings – The paper provided empirical evidence that intellectual capital plays as a quasi mediating for management accounting information system and business performance relationship. This encouraged SME to optimize their IT usage to maximize the benefit of implementing MAIS. Research limitations/implications – Since management accounting system needs for business varied, future study needs to consider the level of IT usage. Therefore, future researchers are encouraged to investigate how to set the usage level. Practical implications – The paper included implications for the development of higher level of IT usage, such as management accounting information system to gain the benefits, that is increased business performance. Originality value – This paper filled the gap in IT usage from SMEs’ perspective by expanding the role of intellectual capital on the relationship of management accounting information systems on business performance.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KINERJA PERUSAHAAN Ratih Kusumawati; Dian Anita Nuswantara
Journal of Innovation Research and Knowledge Vol. 2 No. 9: Februari 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v2i9.4946

Abstract

This research aims to look into the impact of the characteristics of audit committee on company performance. The sample consists of companies that were listed on the LQ45 Indonesia Stock Exchange (IDX) respectively around 2016 and 2020. The findings indicate that committee size and frequency of meeting have a notable negative relationship with firm performance, whereas expertise have quite a significant positive relationship. This study also unveil that independence possess insignificant association with performance of companies. This study’s findings may assist managers and boards determine the most appropriate choices about the audit committee characteristics to enhance the company’s audit committee for implementation in future policy preparation to protect shareholders’ preferences. This study adds to the literature by identifying the role of audit committee characteristics in company performance, attempting to argue that specific audit committee characteristics drive performance.
Pengaruh Konflik Shareholders dengan Bondholders mengenai Hutang terhadap Penghindaran Pajak dengan Konservatisme sebagai Variabel Intervening Brian Adinata; Dian Anita Nuswantara
Jurnal Akuntansi Vol 11 No 2 (2023): AKUNESA (Januari 2023)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v11n2.p128-137

Abstract

Penelitian ini dilakukan dengan tujuan mengetahui apakah Konflik Shareholders dengan Bondholders mengenai Hutang berpengaruh terhadap Penghindaran Pajak dengan Konservatisme sebagai variabel intervening. Populasi penelitiannya adalah perusahaan-perusahaan yang terdaftar pada Indonesia Bond Market Directory 2017-2018. Konflik Shareholders dengan Bondholders mengenai Hutang diukur menggunakan Leverage, Konservatisme diukur menggunakan market-to-book ratio, dan Penghindaran Pajak diukur menggunakan CETR. Data dianalisis dengan regresi linear berganda dengan IBM SPSS 22. Hasil dari penelitian menunjukkan bahwa Konflik Shareholders dengan Bondholders mengenai Hutang berpengaruh negatif signifikan terhadap Penghindaran Pajak dan Konservatisme tidak berpengaruh terhadap Penghindaran Pajak.
Good Village Governance Dan Pencegahan Fraud Nur Azizah; Dian Anita Nuswantara
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 7 (2023): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/covalue.v14i7.3907

Abstract

Otonomi desa memungkinkan desa untuk leluasa mengurus dan mengatur rumah tangga desa berdasarkan UU No. 6 tahun 2014. Dukungan pemerintah dalam mencapai kemandirian dan pembangunan ekonomi nasional diperlukan adanya keuangan desa. Keuangan desa memerlukan sistem pengelolaan mencakup perencanaan, pelaksanaan, penatausahaan, pelaporan serta pertanggungjawaban. Banyaknya fraud dalam sistem keuangan desa membuat kepercayaan masyarakat menurun. Oleh karenanya sistem pengelolaan keuangan harus berdasarkan prinsip good village governance. Penelitian ini bertujuan untuk menguji pengaruh prinsip good village governance dalam sistem keuangan desa terhadap pencegahan fraud. Data primer didapatkan dengan menyebarkan kuesioner kepada kepala desa, bendahara desa, sekertaris desa, kaur dan kasi. Metode analisis penelitian ini mempergunakan regresi linear berganda (multiple regression). Hasil penelitian ini mengungkapkan bahwasanya variabel partisipasi, transparansi, orientasi konsensus, keadilan, efektifitas dan efisiensi, dan visi strategik tidak berpengaruh yang signifikan terhadap pencegahan fraud. Sementara pada variabel penegakan hukum, responsivitas dan akuntabilitas berpengaruh yang signifikan terhadap pencegahan fraud.
Assistance in Developing Market Economics Teaching Modules for Teachers at the Indonesian School Davao, Philippines Sulistyowati, Raya; Nuswantara, Dian Anita; Indriastuti, Herning; Setyawati, Amelia; Sugangga, Rayyan; Sugangga, Amelia; Rahman, Iradah; Sudarjo; Dirgantari, Puspo Dewi; Zukhruf, Ratu Dintha Insyani; Banu, Syahar
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 8 No. 1 (2024): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.008.1.08

Abstract

This international community service program aims to enhance teachers' skills in developing market economics teaching modules at the Indonesian School in Davao, Philippines. The program includes a series of workshops and intensive mentoring sessions for teachers, focusing on developing market economics teaching materials that align with the curriculum and local context. The approach involves problem identification, preparation, and coordination, activity socialization, implementation through online and offline mentoring, group discussions, and ongoing evaluation to ensure that the knowledge and skills acquired can be effectively applied. The program results significantly improve teachers' ability to design innovative and relevant teaching modules and an increased understanding of market economics concepts. Other positive impacts include establishing a more robust collaborative network between educators in both countries and enhancing the quality of economics education at the Indonesian School in Davao, Philippines. The program has successfully created a more interactive and engaging learning environment for students.
Pendampingan Penyusunan Modul Ajar Akuntansi Bagi Guru Sekolah Indonesia Davao Filipina Nuswantara, Dian Anita; Sulistyowati, Raya; Mulyani, Heni; Kurniati, Fitrina; Sari, Wulan Iyhig Ratna; Friyanto, Friyanto; Djoewita, Djoewita; Selfiah, Selfiah; Sugangga, Fannie; Musyaffi, Ayatulloh Michael; Nasution, Hafifah
Jurnal KARINOV Vol 7, No 2 (2024): Mei
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v7i2p079

Abstract

Program pengabdian kepada masyarakat internasional adalah kegiatan yang melibatkan kolaborasi lintas negara untuk memberikan kontribusi nyata kepada masyarakat melalui transfer ilmu pengetahuan, teknologi, dan keterampilan. Program pengabdian kepada masyarakat internasional ini bertujuan untuk meningkatkan keterampilan guru dalam menyusun modul ajar akuntansi jasa di Sekolah Indonesia Davao Filipina. Kegiatan ini melibatkan berbagai workshop dan pendampingan intensif untuk para guru, dengan fokus pada pengembangan materi ajar akuntansi jasa yang sesuai dengan kurikulum dan konteks setempat. Pendekatan yang digunakan mencakup identifikasi masalah, persiapan dan koordinasi, sosialisasi program, pelaksanaan pendampingan secara daring dan luring, diskusi kelompok, serta evaluasi berkelanjutan guna memastikan keterampilan yang diperoleh dapat diterapkan dengan efektif. Hasil dari program ini menunjukkan peningkatan signifikan dalam kemampuan guru untuk merancang modul ajar yang inovatif dan relevan, serta peningkatan pemahaman mereka tentang konsep-konsep akuntansi jasa. Dampak positif lainnya termasuk terbentuknya jaringan kerja sama yang lebih kuat antara pengajar di kedua negara, serta peningkatan kualitas pendidikan akuntansi di Sekolah Indonesia Davao, Filipina. Kata kunci—Pengabdian, Keterampilan guru, Pendampingan, Workshop Abstract An international community service program involves cross-country collaboration to make a tangible contribution to society through the transfer of knowledge, technology, and skills. This international community service program aims to enhance the skills of teachers in developing teaching modules for service accounting at the Indonesian School in Davao, Philippines. This activity includes various workshops and intensive mentoring for teachers, focusing on the development of service accounting teaching materials that are aligned with the local curriculum and context. The approach used encompasses problem identification, preparation and coordination, program socialization, online and offline mentoring implementation, group discussions, and continuous evaluation to ensure the acquired skills can be effectively applied. The results of this program show a significant improvement in teachers' ability to design innovative and relevant teaching modules, as well as an increased understanding of service accounting concepts. Other positive impacts include the formation of stronger collaborative networks between educators in both countries and an improvement in the quality of accounting education at the Indonesian School in Davao, Philippines. Keywords— Community service, Teacher Skill, Mentoring, Workshop
The Dark Tetrad Personality Traits of Tax Avoidance in the Manufacturing Small and Medium Enterprises; an Empirical Evidence from Indonesia Girindratama, Muhammad Wisnu Girindratama; Nuswantara, Dian Anita; Alnajar, Ali Elazumi Ali
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p55-74

Abstract

Introduction/Main Objectives: This study is to examine the tetrad personality traits (Narcissism, Psychopathy, Machiavellianism and Sadism) on tax avoidance in Indonesian small and medium enterprises (SMEs). In this study, we enter the role of rationalization as an intervening variable. Background Problems: Previous studies have extensively delved into the examination of firm characteristics and corporate governance as potential predictors of tax avoidance. One notable limitation in the existing body of research is the insufficient attention paid to the individual traits of financial preparers within firms. The personality traits and ethical orientations of these preparers can play a pivotal role in shaping the tax strategies adopted by companies. Overlooking the role of individual traits in tax-related decision-making may result in an incomplete understanding of the dynamics influencing tax avoidance behaviors. Novelty: This study is the first of its kind to examine the tetrad personality traits  on tax avoidance by rationalization as an intervening variable. Research Methods: This research distribute questionnaires to the financial department in the Indonesian small and medium enterprises, particularly those are located in east java. The final data analyzed in this study are 284 questionnaires. Findings/Results: The results of this comprehensive study provide compelling evidence supporting the notion that firms led by individuals possessing the Tetrad Personality Traits—Narcissism, Psychopathy, Machiavellianism, and Sadism—are more prone to endorsing and actively engaging in tax avoidance practices by justifying tax avoidance as a tolerable action. Conclusion: The evidence presented in this research establishes a compelling link between the psychological characteristics of key decision-makers and the organizational behavior of justifying tax avoidance as an acceptable course of action. The theoretical and practical implications are discussed in this paper.
Program pengabdian kepada masyarakat nasional: pelatihan digital marketing dan digitalisasi akuntansi bagi UMKM di pulau Madura Raya Sulistyowati; Dian Anita Nuswantara; Apriana H.J. Fanggidae; Paulina Yuritha Amtiran; Ronald P.C. Fanggidae; Aprilina Susandini; Miftahul Jannah; Ruben M. Nayve Jr; Marisa Intan Prawesti; Danis Maulia
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 3 (2024): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i3.25935

Abstract

AbstrakDalam era digital, banyak UMKM yang kesulitan beradaptasi dengan teknologi digital, terutama dalam hal pemasaran dan pengelolaan keuangan. Penelitian ini membahas tentang upaya peningkatan keterampilan UMKM di Madura melalui Program Pengabdian Masyarakat Nasional yang fokus pada pelatihan digital marketing dan digitalisasi akuntansi. Pelatihan ini bertujuan untuk membekali UMKM dengan keterampilan dan pengetahuan yang dibutuhkan untuk bersaing di era digital, termasuk strategi pemasaran digital dan penggunaan software akuntansi untuk meningkatkan efisiensi operasional. Metode yang digunakan dalam pelatihan ini adalah identifikasi masalah, persiapan dan koordinasi, serta pelaksanaan kegiatan. Program ini dilaksanakan melalui kolaborasi antara Universitas Nusa Cendana, Universitas Negeri Surabaya, dan Universitas Trunojoyo Madura. Hasilnya menunjukkan peningkatan pemahaman dan keterampilan digital para pelaku UMKM yang signifikan, sehingga diharapkan dapat memperluas jangkauan pasar dan meningkatkan daya saing UMKM di Pulau Madura. Penelitian ini juga mengidentifikasi tantangan dan peluang dalam implementasi program, memberikan rekomendasi strategis untuk meningkatkan dampaknya, dan berpotensi menjadi model bagi program serupa di daerah lain. Kata kunci : pemasaran digital; digitalisasi akuntansi; pengabdian kepada masyarakat; UMKM AbstractThis research discusses efforts to improve the skills of MSMEs in Madura through the National Community Service Program which focuses on digital marketing training and accounting digitalization. This training aims to equip MSMEs with the skills and knowledge needed to compete in the digital era, including digital marketing strategies and the use of accounting software to improve operational efficiency. This program is carried out through a collaboration between Universitas Nusa Cendana, Universitas Negeri Surabaya, and Universitas Trunojoyo Madura. The results show a significant increase in the understanding and digital skills of MSME actors, so it is expected to expand market reach and increase the competitiveness of MSMEs on Madura Island. The study also identifies challenges and opportunities in program implementation, provides strategic recommendations to increase their impact, and has the potential to serve as a model for similar programs in other regions. Keywords: community service; digital marketing; digitalization of accounting; MSMEs
The Effect of Independent Commissioners and Capital Intensity on Tax Planning Serena, Rinasda; Nuswantara, Dian Anita
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art3

Abstract

This study aimed to examine the effect of independent commissioners and capital intensity on tax planning by manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange 2020-2023. This study has a sample of 40 consumer goods industry manufacturing companies listed on the Indonesia Stock Exchange (IDX) with predetermined criteria during the 2020-2023 period. The independent variables of this study are independent commissioners and capital intensity. The dependent variable in this study is tax planning, which is measured using ETR. This study uses secondary data from the company's financial statement and annual report. The analysis used in this study is panel data regression with the EViews-12 program. Partially, the results show that independent commissioners and capital intensity do not affect tax planning.
The role of Green Transformational Leadership and Green Product Innovation in Emerging Economies: Green Employee Behaviour and Green Human Resource Management as Intervening Variables Rizal, Ach. Syaiful; Nuswantara, Dian Anita; Hariyati; Ali Alnajar, Ali Elazumi
Journal of Entrepreneurship and Business Vol. 5 No. 3 (2024): Journal of Entrepreneurship and Business (October)
Publisher : Program MM Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jeb.v5i3.6867

Abstract

Purpose: This study is to offer a critical re-evaluation of the Green Transformational Leadership (GTL)–Green Product Innovation (GPI) relationship within SMEs in emerging economies, challenging the direct causality assumed in prior research. Theoretically, GTL, as a conceptual construct, lacks the mechanisms to produce a direct impact on GPI, a misconception widely propagated in earlier literature. As such, our study is to redirect such topical issues. In doing so, we also analysed green employee behavior (GEB) and green human resource management (GHRM) as intervening variables. Method: We distributed questionnaires into several SMEs operated in East Java, Indonesia. Result: Our empirical evidence strongly supports the proposed framework, suggesting no significant direct relationship between GTL and GPI and even showing a negative coefficient. However, when mediated by GHRM and GEB, the relationship becomes both positive and significant, indicating that these intervening variables are essential for realising the innovation potential of GTL. Furthermore, GTL partially fosters GHRM and GEB, while both GHRM and GEB positively influence GPI. These findings carry profound theoretical implications by refining the understanding of leadership’s role in sustainability practices and offering actionable insights for managers aiming to enhance green innovation through strategic HR and behavioural interventions.
Co-Authors Adhityawati Kusumawardhani Aisyaturrahmi Ali Alnajar, Ali Elazumi Alnajar, Ali Elazumi Ali Alvin Rizani AMELIA SETYAWATI, AMELIA Anggi Putri aprilina susandini Aripratiwi, Ratna Anggraini Augy Ladyana Firstyanto Brian Adinata Budi Purwoko Cantika Sari Siregar Danis Maulia Daniswara, Endra Rasendriya Dewi Prastiwi Dhuwik Ratnasari Dita Rimbawati Dewi Djoewita, Djoewita Dr. Dewi Dwi Ariyanto Dwiarko Nugrohoseno Elfrida Ambarita Elfrida Ambarita, Elfrida Fanggidae, Apriana H.J. Fernanda Rizki Brianti Friyanto, Friyanto Girindratama, Muhammad Wisnu Girindratama HARIYATI Hariyati Hariyati Haryati Haryati Herning Indriastuti Ika Permatasari Imtizal Jauhara Kusuma Imtizal Jauhara Kusuma Insyirah Putikadea Irianti, Lingga Resvita Isnalita Kurniati, Fitrina Lidya Primta Surbakti Linda Oktaviani Lintang Venusita Loggar Bhilawa Mariana Marisa Intan Prawesti Merlyana Dwinda Yanthi Meylia Elizabeth Ranu Miftahul Jannah Mulyani, Heni Musyaffi, Ayatulloh Michael Nasution, Hafifah Norbertus Purnomolastu Nur Azizah Nurul Afifah Pratiwi, Zalza Berlinda Pujiono Pujiono Puspo Dewi Dirgantari Rahman, Iradah Ratih Kusumawati Raya Sulistyowati Rendra Arief Hidayat Rida Perwita Sari Rifda Fitrianty Rika Puspita Sari Rima Rifana Riusman Lase Rizal, Ach. Syaiful ROHMAWATI KUSUMANINGTIAS Ronald P.C. Fanggidae Ruben M. Nayve Jr Run, Pharatt Runn, Pharat Sakti, Maharani Evelyna Putri Sanaji Sari, Ramadhani Indah Sari, Wulan Iyhig Ratna Selfiah, Selfiah Serena, Rinasda Silalahi, Roubert Arsa Paringotan Siti Sundari Sri Setyo Iriani Sudarjo Sugangga, Amelia Sugangga, Fannie Sugangga, Rayyan Suharyoto, Suharyoto SUJARWANTO Syahar Banu, Syahar Tafonao, Aluiwaauri Tantini, Dewi Warih Puspo Andjani Widi Hidayat Yoga Adi Prayogi Zukhruf, Ratu Dintha Insyani