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All Journal Jurnal ASET (Akuntansi Riset) Aptisi Transactions on Technopreneurship (ATT) MBIA Jurnal Bisnis Terapan Abdimasku : Jurnal Pengabdian Masyarakat Jurnal AbdiMas Nusa Mandiri J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) Jurnal Eksis
rokhmania, nur'aini
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Physics Social Sciences Other

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Investment in Accounting Information Systems, Financial Performance and Productivity of Malmquist and IFR as Intervening in the Banking and Financial Industry Dewi, Nurul Hasanah Uswati; Rokhmania, Nur'aini
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.33971

Abstract

The purpose of this study was to examine the effect of investment in information systems in the banking industry and financial institutions as measured by IT capital expense on profitability as measured by return on assets and productivity as measured by the malmquist measurement, and how will it affect if it is intervening with disclosure of information through Internet Financial Reporting. This research method is quantitative using SPSS-assisted regression analysis. Research on the topic of productivity is usually carried out in manufacturing companies, but this research uses the banking industry and financial institutions.Based on the results of the study, it shows that investment in accounting information systems as measured by IT capital or investment in software or hardware has a strong influence on the level of profitability both directly and through disclosure of internet financial reporting (IFR). However, investment in IT in the banking industry and financial institutions has no effect on malmquist productivity. If through IFR, there is an influence between IT capital and malmquist productivity.
Determining Factors for Enhancing Accounting Information Quality in Public Service Agencies Diptyana, Pepie; Anastasia, Nabilah Afifah; Rokhmania, Nur'aini
MBIA Vol. 22 No. 3 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i3.2654

Abstract

This research examines whether personnel competency, information technology (IT) utilization and government accounting standard (GAS) proficiency have influenced accounting information quality and internal control as moderates in public service agencies (PSA). We performed a quantitative method and collected data by questionnaires. We distributed The questionnaires to the chief or head of public services agencies and their financial and accounting department staff in Surabaya as Population. Despite the minimum number based on Slovin being 80, the total number of collected samples for this study is 100. SEM-PLS conducted a hypotheses test. There are three research findings: (1) IT utilization and GAS proficiency are positively significant toward accounting information quality; (2) Internal control is supported as a moderating variable, positively significant to the relationship between personnel competencies and accounting information quality. These findings imply that IT infrastructure has to be well maintained and updated to assure accounting data reliability. Public service agencies need government accounting standard expertise by hiring experts, consultants, or well-trained accounting department personnel. Finally, to enhance the accounting information systems' quality, internal control is also an essential factor in ensuring that all components in the accounting system are running well. Keywords: Accounting Information Systems, Government Accounting Standards Proficiency, Information Technology Utilization, Internal Control, Personnel Competencies Abstrak Penelitian ini bertujuan untuk menguji peran kompetensi pegawai, penggunaan teknologi informasi (TI), dan pemahaman standar akuntansi pemerintahan (SAP) dalam memengaruhi kualitas informasi akuntansi dengan pengendalian internal sebagai variabel moderasi di Badan Layanan Umum (BLU). Data dikumpulkan menggunakan kuesioner. Kuesioner didistribusikan kepada kepala BLU, serta pegawai bagian akuntansi dan keuangan di wilayah kota Surabaya sebagai populasi. Total kuesioner yang dapat diolah adalah sejumlah 100. Jumlah ini telah memenuhi syarat pengolahan data karena melebihi 80 (jumlah minimum sampel berdasarkan perhitungan slovin). Hipotesis diuji dengan SEM-PLS. Hasil riset ini menemukan bahwa : (1) penggunaan TI dan pemahaman SAP berpengaruh signifikan positif terhadap kualitas informasi akuntansi; dan (2) Pengendalian internal terbukti signifikan memoderasi pengaruh kompetensi sumber daya manusia dan kualitas informasi akuntansi. Dengan demikian, BLU perlu menjaga dan memperbarui infrastruktur TI agar dapat memelihara reliabilitas data dan proses akuntansi, mempekerjakan tenaga ahli yang memahami SAP baik dengan cara melatih pegawai atau bersama konsultan SAP. Pengendalian internal di BLU juga penting diterapkan untuk memastikan bahwa sistem akuntansi berjalan dengan lancar. Kata Kunci: Sistem Informasi Akuntansi, Pemahaman Standar Akutansi Pemerintahan, Pemanfaatan Teknologi Informasi, Pengendalian Internal, Kompetensi Sumber Daya Manusia
Pengungkapan Akuntansi Sumber Daya Manusia: Pengujian Peran Diversifikasi, Kepemilikan Asing, Listing Age, dan Leverage pada Perbankan Darma, Sherry Margaretiya M.; Rokhmania, Nur'aini; Diptyana, Pepie
Jurnal EKSIS Vol. 20 No. 2 (2024): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v20i2.1197

Abstract

This study aims to examine the effect of product diversification, foreign ownership, listing age, and leverage on human resource accounting disclosure. This study uses secondary data obtained from annual reports and financial reports from all banks listed on the Indonesia Stock Exchange in 2020-2022. The samples in this study used purposive sampling method so that 135 samples were obtained. The analytical method used in this research is multiple linear regression. The results of this study indicate that diversification product have an effect on human resource accounting disclosure. Meanwhile, foreign ownership, listing age, and leverage have no effect on human resource accounting disclosure.
PENGARUH MARKETPLACE, PRICING, KUALITAS DAN INOVASI PRODUK TERHADAP PENINGKATAN PENDAPATAN UMKM SURABAYA PASCA PANDEMI COVID-19 Farah Putri Ariatama; Rokhmania, Nur'aini
Jurnal Bisnis Terapan Vol. 9 No. 1 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i1.7403

Abstract

The COVID-19 pandemic has shaken the economies of almost all countries, including Indonesia. The use of marketplace technology is one way to make MSMEs survive, especially during a pandemic that requires all activities to take place online or without face-to-face contact. This study aims to determine the effect of marketplace, pricing, quality and product innovation on increasing MSME income in the Surabaya Region after the COVID-19 pandemic. The method used in this research is quantitative with primary data. The sampling technique was carried out using purposive sampling technique so that the results obtained were more relevant to the research title. The sample obtained was 104 respondents in accordance with the research criteria. Researchers used the help of WarpPLS version 8.0 software using the PLS-SEM model. The research results show that Marketplace has an impact on increasing MSME income, but pricing, quality, and product innovation do not have an impact or no effect.
Pelatihan Standar Layanan Perbankan bagi Siswa SMK Negeri 10 Surabaya Sihotang, Ellen Theresia; Sistiyarini, Evi; Rokhmania, Nur'aini; Nasution, Zubaidah
J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) Vol. 8 No. 1 (2024): April 2024
Publisher : IKIP PGRI Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30734/j-abdipamas.v8i1.3378

Abstract

ABSTRACTOne form of formal education is a Vocational High School (SMK) where the learning process includes theory and practice in order to prepare graduates who are ready to work. In this regard, SMKN 10 has a specialization in banking and requires concepts and practices related to bank services standards. The solution provided by the Hayam Wuruk University (UHW) Perbanas Community Service (PkM) team was to conduct training as an implementation method. Training activities are carried out through preparation, implementation and evaluation stages. As a results, a number of students obtained the concept of customer service standards which included customer and teller services and cash transaction practices in the teller work unit through a web-based bank application.Keywords: Banking, Bank Service Standards, Training, Vocational School.  ABSTRAKSalah satu bentuk pendidikan formal adalah Sekolah Menengah  Kejuruan (SMK) yang proses pembelajaran meliputi teori dan praktik dalam rangka menyiapkan lulusan yang siap bekerja. Berkaitan dengan hal tersebut SMKN 10 memiliki bidang peminatan perbankan dan memerlukan konsep serta praktik yang terkait dengan standar layanan bank. Solusi yang diberikan oleh tim Pengabdian kepada Masyarakat (PkM) Universitas Hayam Wuruk (UHW) Perbanas adalah melakukan pelatihan sebagai metode pelaksanaan. Kegiatan pelatihan dilakukan melalui tahap persiapan, pelaksanaan dan evaluasi. Hasilnya sejumlah siswa memperoleh konsep standar layanan nasabah yang meliputi pelayanan nasabah dan teller serta praktik transaksi tunai pada unit kerja teller melalui aplikasi bank berbasis situs web. Kata Kunci: Pelatihan, Perbankan, SMK, Standar Layanan Bank
Pelatihan Operasional Bank kepada Guru-Guru SMK Bhakti Mulia Pare-Kediri Sihotang, Ellen Theresia; Rokhmania, Nur'aini; Anggraeni, Anggraeni
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 7, No 1 (2024): JANUARI 2024
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v7i1.1604

Abstract

Pendidikan merupakan salah satu bentuk investasi jangka panjang yang harus memperhatikan kualitas. Peningkatan mutu pendidikan dapat diawali dari peningkatan kualitas pendidikan sehingga salah satu cara yang ditempuh oleh pihak manajemen SMK Bhakti Mulia adalah meningkatkan kompetensi para guru secara khusus guru-guru bidang perbankan, karena industri perbankan semakin berkembang dengan pesat. Berdasarkan hal tersebut maka tujuan dari pelaksanaan kegiatan Pengabdian kepada Masyarakat (PkM) adalah untuk memberikan masukan pada pengembangan materi dan sarana pembelajaran kosentrasi perbankan SMK Bhakti Mulia. Metode pelaksanaannya menggunakan pelatihan dengan materi teori dan praktik. Materi teori terkait dengan perkembangan bank. Materi praktik menggunakan aplikasi operasional bank berbasis web dengan inputan transaksi garda depan. Jumlah peserta yang mengikuti pelatihan adalah delapan orang dan berlangsung di SMK Bhakti Mulia, Pare-Kediri. Kegiatan pelatihan secara langsung tersebut memberikan dampak yang positif bagi para guru dan berharap kegiatan PkM berkelanjutan dengan menjalin kerjasama berkaitan dengan materi dan media pembelajaran perbankan antara SMK Bhakti Mulia dan Universitas Hayam Wuruk (UHW) Perbanas. 
Tax Digitalization and Justice with Taxpayer Compliance and the Mediating Role of Tax Awareness Supriyati, Supriyati; Oktarina, Dian; Rokhmania, Nur'aini; Prananjaya, Kadek Pranetha
Aptisi Transactions On Technopreneurship (ATT) Vol 7 No 2 (2025): July
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v7i2.512

Abstract

This study investigates the impact of tax information digitalization and tax fairness on taxpayer compliance, with tax awareness as a mediating variable. Taxpayer compliance is critical for government financial performance, yet tax revenues in Indonesia remain below target. Despite government efforts to improve tax compliance through reforms, internal and external taxpayer factors still significantly influence compliance behavior. The study focuses on the need for policy improvements to address these issues. While prior studies have analyzed tax compliance, few have examined the interplay between tax digitalization, fairness, and awareness in Indonesia. This research makes a unique contribution by investigating these variables in Surabaya, an industrial hub, offering a localized yet impactful perspective on tax compliance in a dynamic economic region. Using a survey of 200 taxpayers in Surabaya and discussions through a Focus Group Discussion with 15 participants, this research aims to provide insights into the effectiveness of government tax reform policies. The results indicate that digitalization of tax information, fairness, and awareness positively impact taxpayer compliance. Tax awareness strengthens the relationship between digitalization and compliance, but it does not mediate the effect of tax fairness on compliance. The findings suggest that continued efforts to enhance tax information systems and address fairness perceptions are essential for improving compliance.
PELATIHAN PENGGUNAAN APLIKASI LABORATORIUM BANK BERBASIS WEB UNTUK GURU GURU MGMP AKUNTANSI DAN PERBANKAN Sistiyarini, Evi; Rokhmania, Nur'aini; Kristijadi, Emanuel
Jurnal AbdiMas Nusa Mandiri Vol. 8 No. 1 (2026): Periode Januari 2026
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/abdimas.v8i1.6496

Abstract

This community service program activity is a collaboration between Hayam Wuruk Perbanas University and the Surabaya City Accounting and Banking MGMP. There are three schools in Surabaya that have a Banking major but do not yet have a web-based banking laboratory application that is used to support banking transactions for students. The application used by schools that have a banking major is a conventional banking laboratory application based on LAN (Local Area Network) which can only be accessed in the laboratory room, while schools that have a sharia banking major do not yet have a sharia banking laboratory application. The stages of this activity include the preparation stage, application development stage, implementation of training and evaluation of activities. This activity aims to share information with teachers on the use of web-based banking laboratory applications for banking transactions. The methods used were training and mentoring. The result of this activity is the creation of web-based conventional and Islamic banking laboratory applications that can be used by teachers of the Surabaya City Accounting and Banking MGMP. Based on the training results, vocational high school teachers and students are able to use the web-based banking laboratory application for banking transactions, so that the learning process is not only carried out manually, but also digitally.
PENGARUH INTENSITAS RESEARCH AND DEVELOPMENT DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE DENGAN MODERASI KOMITE AUDIT Rasya Ameilya Zein; Rokhmania, Nur'aini; Erida Herlina
Jurnal Bisnis Terapan Vol. 10 No. 1 (2026): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v10i1.8805

Abstract

This study aims to analyze the influence of research and development (R&D) intensity and thin capitalization on tax avoidance, as well as the role of the audit committee as a moderating variable. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. The research data was obtained from the companies' annual financial reports and analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS software. The results indicate that R&D intensity affects tax avoidance, as does thin capitalization. Furthermore, the audit committee is proven to moderate the relationship between R&D intensity and tax avoidance, as well as the relationship between thin capitalization and tax avoidance. These findings contribute theoretically by enriching the literature on tax avoidance and providing practical insights for policymakers in designing more effective regulations. Additionally, the results of this study can help companies develop more transparent and accountable tax strategies.
Co-Authors Anastasia, Nabilah Afifah Anggraeni Anggraeni Darma, Sherry Margaretiya M. Emanuel Kristijadi Erida Herlina Farah Putri Ariatama Kadek Pranetha Prananjaya, Kadek Pranetha Nasution, Zubaidah Nurul Hasanah Uswati Dewi Oktarina, Dian Pepie Diptyana Rasya Ameilya Zein Sihotang, Ellen Theresia Sistiyarini, Evi Supriyati .