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All Journal The Indonesian Accounting Review E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Journal of Governance, Taxation, and Auditing
Nita, Riski Aprillia
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Moderation Of Moral Identity In Ethical Judgement And Moral Intention Accounting Students NITA, Riski Aprillia; WULANDITYA, Putri; DEWI, Nurul Hasanah Uswati
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i1.716

Abstract

This study aims to determine the factors influencing ethical considerations and moral intentions (such as gender, perceived moral intensity, and perceived moral culture) with moral identity as a moderator. This study uses a survey method for data collection. The research respondents were 169 Hayam Wuruk Perbanas University accounting students who had taken audit courses—data analysis technique using SEM-PLS. The study results show that (1) ethical judgment is only influenced by perceived moral culture. In contrast, moral intention can be influenced by gender, perceived moral intensity, perceived moral culture with moral intention, and moral identity. (2) Moral identity can be a moderator of the effect of perceived moral intensity on moral intention and the influence of perceived moral culture on ethical judgment. This finding has implications for universities to provide a learning process about ethical dilemma cases not only in ethics courses but also in competency courses such as auditing practice.
PELATIHAN PENETAPAN HPP DAN HARGA JUAL SERTA ESTETIKA PRODUK KAIN BATIK ECOPRINT IMM, Nur Suci; Nita, Riski Aprillia; Nuhumury, Joicenda; Setyorini, Haryati; Budiana, Kartika Marta
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 4 No 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/kreanova.v4i2.6643

Abstract

Mitra dalam pengabdian masyarakat difokuskan pada siswa-siswa kelas X pada Sekolah Menengah Atas Negeri 20 Surabaya, terdapat tiga permasalahan yang dihadapi oleh mitra yaitu: (1) Kurangnya pemahaman siswa dalam menentukan harga pokok produksi atas kain batik ecoprint; (2) Kurangnya pengetahuan menentukan harga jual produk berupa kain batik ecoprint; (3) Kurangnya pengetahuan estetika menata daun-daun di atas kain mori putih. Adapun solusi yang diberikan : (1) Melakukan pelatihan dengan memberikan materi dan pengetahuan cara menghitung harga pokok produksi, (2) Melakukan pelatihan cara menentukan harga jual serta, (3) Melakukan pendampingan kepada siswa-siswa pada saat melakukan proses penataan daun-daun di atas kain mori putih, agar mendapatkan estetika yang lebih bagus. Terdapat empat tahap yang dilaksanakan oleh tim pengabdian masyarakat, yaitu : tahap persiapan (identifikasi kebutuhan), tahap penentuan jadwal, tahap pelaksanaan (pendampingan dan pelatihan) dan tahap evaluasi. Keempat tahap sudah terlaksana dengan baik dan ketiga solusi telah dilakukan dalam dua kali pertemuan yaitu berupa pendampingan estetika penataan daun dan pelatihan cara menentukan harga pokok produksi dan harga jual kain batik ecoprint.
FAKTOR DETERMINAN TAX AVOIDANCE PADA SEKTOR INDUSTRI BARANG KONSUMSI DI BEI TAHUN 2017-2021 Trihardhani, Kirana; Nahumury, Joicenda; Murni, Nur Suci I Mei; Nita, Riski Aprillia
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i1.6406

Abstract

This study aims to explain empirically whether leverage, firm size, fixed asset intensity, institutional ownership and managerial ownership affect tax avoidance. The type of research used in this study using quantitative research method and secondary data sources The population in this study is the consumer non cyclicals goods industry sector which had been registered on Indonesia Stock Exchange (IDX) from the 2017-2021 period. This sampling technique uses panel data regression analysis with the Eviews 10 application to process the data. Purposive sampling method was chosen to determine the number of research samples. During the research period there were 113 companies of consumer non cyclicals goods industry sector which had been enrolled on IDX. Based on the criteria those have been determined, there were 48 companies or a total of 240 samples during the five years of research. The empirical results of this study indicate that fixed assets intensity has a positive and significant effect, institutional ownership and managerial ownership have a negative and significant effect, while leverage and firm size have no effect on tax avoidance. Previous research gaps have pushed this tax avoidance study to be conducted again. Especially at companies of consumer non cyclicals goods industry.
The influence of tax, tunneling incentive, and bonus mechanisms on transfer pricing decision in manufacturing companies Indriaswari, Yasfiana Nuril; Nita, Riski Aprillia
The Indonesian Accounting Review Vol. 7 No. 1 (2017): January - June 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i1.957

Abstract

Transfer pricing is a way conducted by a multinational company to do tax avoidance. Concentrated ownership structure makes the majority shareholders tend to perform a tunneling incentive that could harm minority shareholders. Companies that set bonus mechanism based on the profits will make the management or the board of directors tend to conduct profit manipulation. The aim of this research is to analyze the influence of tax, tunneling incentive and bonus mechanism on transfer pricing decision taken by manufacturing companies listed on the Indonesia Stock Exchange. The sample used on this study is manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 totaling 69 companies taken using purposive sampling method. The analysis technique used in this study is analysis binary logistic regression. The result of this study shows that tax and tunneling incentive have significantly influence on transfer pricing, while bonus mechanism does not have significant influence on transfer pricing
Pendampingan Pemasaran Digital Melalui Pemanfaatan Landing Page sebagai Media Promosi Usaha Katering Sihotang, Ellen Theresia; Nita, Riski Aprillia; Budiana, Kartika Marta; Yutanto, Hariadi; Ekaningtyas, Diah
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 15, No 2 (2024): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v15i2.15668

Abstract

Pandemi Covid-19 memberikan dampak yang cukup besar pada penurunan omzet pelaku usaha terutama usaha jasa boga. Salah satunya adalah katering Bunda Tasty yang ada di Kota Surabaya. Usaha tersebut mengalami penurunan omzet sampai dengan 78% dan pasca pandemi Covid-19 perolehan omzet masih belum optimal. Berkaitan dengan permasalahan tersebut maka tujuan dari kegiatan Pengabdian kepada Masyarakat (PkM) adalah membenahi fungsi pemasaran yang masih bersifat konvensional ke arah digital melalui edukasi pemasaran digital dan pembuatan landing page melalui Google Site. Mitra juga diberikan arahan dan buku panduan yang terkait dengan pengelolaan landing page. Metode yang digunakan adalah pendampingan selama kurang lebih tiga bulan. Pelaksanaan kegiatan PkM secara keseluruhan dievaluasi melalui pengamatan secara langsung dan menggunakan kuesioner. Hasil evaluasi dari pengamatan secara langsung mitra telah mampu mengelola landing page dengan mengoperasikan berbagai fungsi edit. Berdasarkan hasil pengisian kuesioner mitra memberikan pelaksanaan kegiatan cukup baik dan memberikan dampak positif terhadap promosi digital dan dapat menyasar sejumlah pelanggan baru. Mitra berharap kegiatan PkM dapat berlanjut pada pengelolaan fungsi keuangan secara digital.
Co-Authors Budiana, Kartika Marta Ekaningtyas, Diah Hariadi Yutanto Indriaswari, Yasfiana Nuril Joicenda Nahumury Murni, Nur Suci I Mei Nuhumury, Joicenda Nur Suci IMM Nurul Hasanah Uswati Dewi Putri Wulanditya Setyorini, Haryati Sihotang, Ellen Theresia Trihardhani, Kirana