Article Per Year (5 Year)
p-Index From 2021 - 2026
2.162
P-Index
This Author published in this journals
All Journal Daya Saing : Jurnal Ilmu Manajemen NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis AJAD : Jurnal Pengabdian kepada Masyarakat Pakem : Jurnal Pengabdian Kepada Masyarakat Jurnal Masyarakat Madani Indonesia Kupna Akuntansi: Kumpulan Artikel Akuntansi Jurnal Akuntansi
Kriswantini, Dwi
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Jurnal Akuntansi

 1 
MENGUNGKAP PENERAPAN AKUNTANSI LINGKUNGAN PADA RUMAH SAKIT UMUM DAERAH KOTA AMBON Gasperz, Jefry; Kriswantini, Dwi
Jurnal Akuntansi Vol 7 No 1 (2021): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.7.1.1-16

Abstract

This research aims to illustrate the phenomenon and facts about the application of environmental accounting conducted by the management of the District General Hospital (RSUD) of Dr M Haulussy Ambon in an effort to reduce the environmental impact caused by activities of hospital operations, as well as evaluating the suitability of environmental accounting reporting conducted by hospital management.This research is a type of qualitative study with interpretative approach. The Data obtained in this study use interviews methods, observation, and archival sources. Data analysis uses a descriptive interpretive approach with analysis strategies and stages developed by 2003) which include data reduction, understanding and testing, and interpretation.The results showed that the management of the hospital Dr M Haulussy Ambon has been carrying out environmental management activities especially the waste treatment of hospitals has done well. In connection with the evaluation of Conformity reporting environmental accounting management RSUD has not done the environmental cost classification specifically in financial reports, environmental costs (such as waste processing costs) arising in the transactions Conducted by hospital management is still recognized at the time of transaction or during cash withdrawal. The environmental cost measurement in the hospital refers to the realization of the previous year's budget and is assessed for the cost incurred. Environmental costs presented with other similar accounts as the burden of goods and services, fixed assets, expenditure on operations and capital expenditure in financial statements are the realization reports of regional budget and expenditure budgets, operational reports, and balance sheets. The hospital has not disclosed a policy specifically regarding environmental costs in the records of the financial statements and is still grouped with other operational costs.
PENGARUH PENERAPAN SISTEM E-FILING DAN KESADARAN WAJIB PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA AMBON Rehatta, Valensia; Engko, Cecilia; Kriswantini, Dwi
Jurnal Akuntansi Vol 7 No 1 (2021): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.7.1.55-62

Abstract

The purpose of this study was to determine: (1) The effect of the application of the e-filing system on the level of individual taxpayer compliance in Ambon City, (2) the effect of taxpayer awareness on the level of individual taxpayer compliance in Ambon City.The population on this study is taxpayers registered as user e-filing taxpayers in KPP Pratama Ambon. The number of samples in this study is 70 respondents. Data in this study were obtained primarily through a questionnaire (questionnaire). The sampling technique used Purposive sampling method. The questionnaire was tested for validity and reliability testing before the study. The classical assumption test used is the normality test, heteroscedasticity test and multicollinearity test. The hypothesis test used is multiple linear regression analysis. The results of this study indicate that The application of the e-filing system and Taxpayer Awareness has a positive and significant effect on individual taxpayer compliance in Ambon City. This is indicated by the coefficient of determination 0.641, which means that the application of the e-filing system and Taxpayer Awareness affects taxpayer compliance by 64.1%
PENGARUH FRAUD DIAMOND TERHADAP KECURANGAN AKADEMIK DENGAN MOTIVASI BELAJAR SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA MAHASISWA S1 AKUNTANSI DI UNIVERSITAS PATTIMURA AMBON) Leunufna, Felix Dance Laurens; Pattinaja, Elna; Kriswantini, Dwi
Jurnal Akuntansi Vol 9 No 2 (2023): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.9.2.141-157

Abstract

Research is a type of descriptive research, which describes the characteristics of a population or a phenomenon that is the object of research. The population in this study were undergraduate students in the Accounting study program, Faculty of Economics and Business, Pattimura University, Ambon. The author took samples using the purposive sampling method. The number of samples in this study was 400 respondents. Students who are still active are categorized, namely students from the 2019 and 2020 classes. The reason the researcher decided to take samples from students from the 2019 and 2020 classes was because these students had taken and were currently taking courses in Accounting Information Systems 1, Accounting Information Systems 2, Auditing 1 and Auditing 2, and because these students already knew about the fraud triangle theory, in where currently a new theory has developed, namely the fraud diamond theory. The data used in this research was collected via an online questionnaire. Researchers used multiple linear regression analysis and Moderated Regression Analysis (MRA) as data analysis techniques. The statistical tool used by the author in this research is SPSS 17. The results of this research show the influence of the variables in the fraud diamond on academic cheating and the influence of the learning motivation variable in moderating the variables in the fraud diamond on academic cheating, with data obtained from 206 respondents. 1) Pressure has a significant effect on academic cheating, while opportunity, rationalization and ability have no significant effect on academic cheating, 2) learning motivation can significantly moderate pressure and opportunity on academic cheating, while rationalization and ability cannot be significantly moderated by learning motivation on academic cheating
Co-Authors Basuki, Ferry H Batkunde, Adonia Anita Engko, Cecilia Engrith G Leunupun Fatimah Kamaruddin, Sitti Grafelia Leunupun, Engrith Hempry Putuhena Husein, Hartina Jefry Gasperz Kamaruddin, Sitti Fatimah Killay, Thimotina Laitupa, Muhammad F Leiwakabessy, Theofilia F F Leiwakabessy, Theophilia Fina Febrione Lenggono, Tirza O Leunufna, Felix Dance Laurens Lewaru, Trisna Sary Litualy, Janet Wilsye M. Rifkhi Fauzan S Pattinaja, Elna Pattinaja, Elna M Pattinaja, Elna Marsye Rehatta, Valensia Sitanala, Theresia F Sitanala, Theresia F. Soepriadi, Dewi N Temalagi, Selva Tjio, Sari T Usmany, Alfrin Zalni