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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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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT BELI KONSUMEN DI UD. LINDA TELUKDALAM Dian Anita Nuswantara; Riusman Lase; Aluiwaauri Tafonao
PARETO : Jurnal Riset Bisnis dan Manajemen Vol 10 No 2 (2025): PARETO: Jurnal Riset Manajemen dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/pareto.v10i2.3814

Abstract

Permasalahan penelitian ini adalah minat beli konsumen yang relatif rendah Tujuan penelitian ini adalah untuk mengetahui pengaruh faktor kualitas pelayanan, merek, harga dan ketersediaan barang terhadap minat beli konsumen di UD. Linda Telukdalam. Jenis penelitian ini adalah kuantitatif. Subjek dalam penelitian ini adalah konsumen UD. Linda Telukdalam sebanyak 37 orang. Hasil penelitian ini menunjukkan bahwa adanya pengaruh menggunakan data angket yang disebarkan kepada 37 konsumen di UD. Linda Telukdalam. Hasil penelitian menunjukkan bahwa faktor kualitas pelayanan, merek, harga dan ketersediaan barang mempengaruhi secara positif dan signifikan minat beli konsumen di UD. Linda Telukdalam. Disimpulkan bahwa ketika terjadinya peningkatan pada faktor kualitas pelayanan, merek, harga dan ketersediaan barang, maka minat beli konsumen mengalami peningkatan. Peneliti menyarankan (1) UD. Linda Telukdalam perlu memberikan pelayanan secara konsisten kepada konsumen sehingga konsumen senang dan mau membeli ulang. Pelayanan yang konsisten seperti mengutamakan melayani konsumen yang sudah lama dating; (2) UD. Linda Telukdalam perlu menunjukkan sikap empati terhadap konsumen seperti mendekati dan menganggap konsumen sebagai teman dekat atau keluarga sehingga memberikan kesan yang baik kepada pembeli; (3) UD. Linda Telukdalam harus memperhatikan dan menyesuaikan harga barangnya dengan pesaing lainnya sehingga barang yang ditawarkan dapat dijangkau oleh konsumen.
Symbolic Governance? Independent Commissioners And Institutional Ownership On Tax Avoidance In State-Owned Enterprises Sakti, Maharani Evelyna Putri; Nuswantara, Dian Anita; Runn, Pharat
JURNAL TRIAS POLITIKA Vol 9, No 2 (2025): Oktober 2025, Jurnal Trias Politika
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/jtp.v9i2.7799

Abstract

Tax avoidance remains a persistent challenge in emerging economies, particularly within State-Owned Enterprises (SOEs) that are expected to serve both commercial and public functions. This study investigates the influence of independent commissioners and institutional ownership on tax avoidance among SOEs listed on the Indonesia Stock Exchange (IDX) during the 2015–2023 period. The research adopts a quantitative approach with an inferential design, utilizing secondary data derived from the annual reports of 23 SOEs that met the sample criteria, resulting in 207 firm-year observations. Tax avoidance is measured using the Effective Tax Rate (ETR). The analytical method employed is Generalized Least Squares (GLS) regression, with the Random Effect Model (REM) selected based on Chow, Hausman, and Lagrange Multiplier tests. Data processing was conducted using STATA version 17, and the model's validity was tested through classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation. The results reveal that the proportion of independent commissioners has no significant effect on tax avoidance, while institutional ownership is negatively associated with ETR, indicating a positive effect on tax avoidance. These findings suggest that institutional ownership in SOEs may not effectively function as a governance mechanism due to political interference and agency conflicts. This study contributes to the corporate governance literature by offering empirical insights into the symbolic nature of governance structures in government-owned firms, particularly in the context of developing countries.
THE ILLUSION OF TECHNOLOGICAL FRAUD DETECTION: WHY AUDITOR COMPETENCE STILL RULES? Tantini, Dewi; Nuswantara, Dian Anita; Run, Pharatt
Jurnal Akuntansi Multiparadigma Vol 16, No 2 (2025): Jurnal Akuntansi Multiparadigma (Agustus 2025 - Desember 2025)
Publisher : Universitas Brawijaya

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Abstract

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Pelatihan Pengelolaan Keuangan dan Pelaporan Pajak di KUB Sukses Sejahtera Aisyaturrahmi, Aisyaturrahmi; Nuswantara, Dian Anita; Prastiwi, Dewi; Bhilawa, Loggar
Abimanyu : Jornal of Community Engagement Vol 3 No 1 (2022): February 2022
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v3n1.p40-56

Abstract

Laporan keuangan serta kewajiban pajak terutang merupakan informasi yang relevan dalam pengambilan keputusan pengembangan usaha UMKM. Keterbatasan sumber daya manusia serta pengetahuan pemilik menjadikan para pemilik UMKM belum memahami pentingnya informasi keuangan dalam pengambilan keputusan pengembangan usaha. Usaha Mikro Kecil Menengah (UMKM) merupakan gerakan ekonomi kerakyatan yang masih dikelola secara konvensional yang menjadi salah satu potensi perekonomian dan mata pencaharian masyarakat. Diperlukan suatu Gerakan untuk meningkatkan kemampuan manajerial UMKM untuk dapat bertahan dalam persaingan usaha serta kondisi pandemic saat ini. Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pelatihan pengelolaan keuangan dan perpajakan di KUB Sukses Sejahtera secara online. Dengan metode pelatihan online diharapkan dapat meningkatkan pengetahuan dan kemampuan pelaku usaha mikro dalam pencatatan pengelolaan keuangan, sehingga ke depan dapat mengambil keputusan yang tepat untuk keberlanjutan usahanya.
Pendampingan Penyusunan SOP Administrasi Perpajakan Dana Desa Sesuai UU Harmonisasi Peraturan Perpajakan Untuk Meningkatkan Akuntabilitas Desa Nuswantara, Dian Anita; Dr. Dewi; Venusita, Lintang
Abimanyu : Jornal of Community Engagement Vol 4 No 1 (2023): February 2023
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v4n1.p15-24

Abstract

Compliance with laws and regulations is one indicator of village accountability. This rule is not only related to village financial management regulations but also includes taxation rules. Increasing economic transactions using village funds in each village area requires an increased understanding of taxes, so it is deemed necessary for village officials in general, as well as village treasurers in particular, to obtain adequate knowledge related to taxation aspects in transactions related to the use of village funds. This Community Service (PKM) activity is aimed at increasing the understanding of village officials on the administrative procedures of Village Fund Taxation through training and assistance in the preparation of village fund tax administration SOPs. The results of the PKM activity show that on average the activity participants consisting of village officials have understood the role and importance of village fund tax administration SOPs as supporting village fund management activities. And through mentoring activities, the participants have been able to prepare village fund tax administration SOPs. With the availability of SOPs, it is expected to increase the accountability of village fund management, especially related to tax obligations.
Pendampingan Penyusunan Program Kerja BPD dalam Meningkatkan Akuntabilitas Desa Haryati, Haryati; Pujiono, Pujiono; Nuswantara, Dian Anita; Yanthi, Merlyana Dwinda; Siregar, Cantika Sari
Abimanyu : Jornal of Community Engagement Vol 4 No 1 (2023): February 2023
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v4n1.p9-15

Abstract

Badan Permusyawaratan Desa (BPD) is a solid partner of the village government in building and prospering the people as well as the full holder and implementer of village community sovereignty and plays a role not as an extension of the government, but rather as a representative of the community as well as an intermediary between the community and the Village Government. Village management must meet the principles: (1) Legal Certainty, (2) Orderly Administration of Government, (3) Orderly Public Interest, (4) Openness, (5) Proportionality, (6) Professionalism, (7) Accountability, (8) Effectiveness and efficiency, (9) Local wisdom, (10) Diversity, and (11) Participatory. Of all the principles of village management, the principles of accountability and transparency are often not met, thereby increasing the opportunity for fraud to occur, so assistance is needed in the preparation of BPD work programs in increasing village accountability. Mentoring activities succeeded in increasing the competence of village officials in the preparation of BPD work programs to improve accountability and good transparency. This can be seen from the increasing value of the acquisition of pretest scores above 70 by 69% and posttest scores above 70 by 89%.
LEAN MANUFACTURING DALAM UMKM UNTUK MENGURANGI WASTE, WAKTU, DAN BIAYA (STUDI KASUS PADA BISNIS ONLINE DREAMYSPACE) Fernanda Rizki Brianti; Dian Anita Nuswantara
Journal of Innovation Research and Knowledge Vol. 4 No. 2: Juli 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v4i2.8000

Abstract

The purpose of this research is to analyze how the implementation of lean manufacturing can assess value-added, non-value-added, and minimize waste in the production process of Dreamyspace. This study focuses on Dreamyspace, an online business brand specializing in tote bags operating on an e-commerce platform. The analysis employed in this research includes value stream mapping, fishbone diagrams. The research findings indicate the presence of waste during the production process, including waiting time, unnecessary transportation, incorrect processing, excess inventory, unused employee activity, and defects. After improvements were made, the production time decreased from 124.17 minutes to 42.17 minutes.
PENGARUH PENGETAHUAN, KUALITAS LAYANAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM Daniswara, Endra Rasendriya; Dian Anita Nuswantara
Journal of Innovation Research and Knowledge Vol. 4 No. 8: Januari 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v4i8.9385

Abstract

The rapid development of e-commerce has provided new opportunities for Micro, Small, and Medium Enterprises (MSMEs) in Surabaya City to expand their market reach and enhance competitiveness. However, this growth also presents challenges in terms of tax compliance, as many MSMEs lack a thorough understanding of their tax obligations, which can lead to non-compliance and potential sanctions. This study aims to explore the influence of tax knowledge, service quality, and tax sanctions on the tax compliance of e-commerce MSMEs. The research employs a quantitative approach with a convenience sampling technique, involving 346 respondents who are e-commerce taxpayers with a registered taxpayer identification number. Data were analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) to test the proposed hypotheses.The results indicate that tax knowledge, service quality, and tax sanctions significantly influence tax compliance among MSMEs. Tax knowledge enhances compliance by reducing the likelihood of administrative errors, while high-quality tax services, including responsive and accessible support, further encourage compliance by facilitating the tax process. Additionally, consistent and transparent enforcement of tax sanctions deters non-compliance and upholds the integrity of the tax system. The findings suggest that to improve tax compliance, authorities should prioritize tax education, enhance service quality through digitalization, and implement firm but fair sanctions.
Analisis Penyebab Temuan Berulang APBDES pada Audit Internal Inspektorat Daerah Silalahi, Roubert Arsa Paringotan; Nuswantara, Dian Anita
VISA: Journal of Vision and Ideas Vol. 4 No. 2 (2024): VISA: Journal of Vision and Ideas (In Press)
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i2.3007

Abstract

Research indicates that recurring findings are still frequently encountered. Agency theory explains why this is the case. This study attempts to take a different angle by integrating the agency theory framework with the perspective of organizational error, identifying recurring findings as a phenomenon experienced by both auditors and auditees. The aim of this research is to analyze the causes of recurring findings in the management of village government APBDes funds during the Regular Internal Audit conducted by the Regional Inspectorate. This research is a phenomenological study using a qualitative and exploratory approach. This method is used to obtain more complete, in-depth, credible, and meaningful data by delving deeper into the research focus based on the phenomena experienced and information collected from sources through in-depth interviews, ensuring that the research objectives can be achieved. This data is triangulated with other data obtained from observation and documentation studies, then analyzed interactively by transcribing, coding, presenting in text and table formats, and drawing conclusions and interpretations. The results of this study indicate that the causes of recurring findings in the management of village government APBDes funds during the Regular Internal Audit conducted by the Regional Inspectorate from the auditor's perspective are: 1) Limited quantity of human resources available to the auditors. From the auditee's perspective, the causes are: 1) Lack of quality human resources within the village government apparatus; 2) Lack of integrity and ethical values among officials; 3) Weak internal control systems; 4) Regulations; 5) Facilities and infrastructure.
The Phenomenon of Convenience for Local Government Auditors Using Audit Techniques Conventional Tantini, Dewi; Nuswantara, Dian Anita
TEMA Vol. 26 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

Fraud cases continue to rise, particularly in the local government sector, demonstrating the continued weakness of auditors in detecting fraud. This situation raises the urgency of understanding how local auditors select and use fraud detection tools that best align with their competencies. This study uses a qualitative approach with a phenomenological method, where data is collected through semi-structured interviews with auditors who have direct experience in examining fraud cases. This study aims to explore the experience of regional auditors in choosing fraud detection tools. The study found that Excel is the most effective tool for finding indications of fraud, and direct evidence is the most effective approach to proving fraud. The findings in this study show that the selection of fraud detection tools is highly dependent on the competence of auditors. This study presents a qualitative approach with in-depth interviews to evaluate the effectiveness of regional auditor fraud detection tools, which have not been discussed much in previous studies. This study provides implications that policymakers and supervisory institutions can optimize auditor competency through training and integrating the use of conventional tools with modern audit technology.
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