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All Journal Journal of Accounting and Investment SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Asia Pacific Fraud Journal JURNAL MANAJEMEN Journal of Contemporary Accounting Solusi: Jurnal Kajian Ekonomi dan Bisnis Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Proceeding of International Conference on Social Science and Humanity International Journal of Accounting Innovation
Seto Satriyo Bayu Aji
Universitas Aisyiyah Yogyakarta
Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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EFFORTS TO IMPROVE WORK DISCIPLINE AND ISLAMIC WORK ETHICS WITH WOMEN'S LEADERSHIP ROLES: EFFORTS TO IMPROVE WORK DISCIPLINE AND ISLAMIC WORK ETHICS WITH WOMEN'S LEADERSHIP ROLES Musoli Musoli; Seto Satriyo Bayu Aji
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 8 No 2 (2023): JPIM (Jurnal Penelitian Ilmu Manajemen)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpim.v8i2.1621

Abstract

The purpose of this research is to empirically study employee perceptions of their work in working in micro, small and medium enterprises (MSMEs). The research design uses a quantitative approach through research instruments. The unit of analysis in this study is MSME employees in Yogyakarta who have worked for at least 1 year. Data were collected through face-to-face distribution by researchers with Purposive sampling technique was used to collect this research sample. The total respondents in this study are 138 who are employees of MSMEs in the Special Region of Yogyakarta. This study shows that female leadership has a significant positive effect on Islamic work ethics. The empirical findings also show a significant positive effect of female leadership on work discipline and Islamic work ethics has a significant positive effect on work discipline.
Pengaruh Literasi Digital dan Kecemasan Karier terhadap Niat Calon Akuntan menggunakan AI dalam Audit : Studi pada Mahasiswa Akuntansi Generasi Z Siti Anggraeni Maulidinisa; Seto Satriyo Bayu Aji
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.7793

Abstract

Digitalization and the evolution of artificial intelligence (AI) are forcing the audit profession to adapt, yet Generation Z accounting students in the pre-professional stage having completed or currently undertaking an Audit course, here regarded as prospective accountants remain constrained by digital competence and career anxiety. This study examines the influence of digital literacy and career anxiety on prospective accountants' intention to use AI in auditing, with career anxiety as a moderating variable. A quantitative explanatory design was employed, involving three constructs: digital literacy, career anxiety, and intention to use AI. Primary data were collected via an online questionnaire administered to 77 Generation Z undergraduate accounting students selected through purposive sampling, analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results show that digital literacy has a positive and significant effect on intention to use AI, while career anxiety has a negative and significant effect. Career anxiety also moderates the relationship by weakening the positive effect of digital literacy on intention to use AI. These findings imply that psychological factors, particularly career anxiety, should not be overlooked in preparing accounting students for AI-based digital transformation in auditing, underscoring the need for curricula balancing digital literacy with career anxiety management.
Analisis Kesesuaian Perlakuan Peralatan Medis pada Rumah Sakit X Berdasarkan PSAK 16 Nadinda Zulayka Singgih; Seto Satriyo Bayu Aji
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.8092

Abstract

Medical equipment is a hospital fixed asset essential to healthcare continuity. This study analyzes its recognition, measurement, and reporting under PSAK 16 at Hospital X in Sleman using a qualitative descriptive approach. Data were collected through in-depth interviews with Accounting, Finance, and Procurement departments, supported by observations and documentation. Findings show that recognition is not fully compliant because it relies on a Rp 2,500,000 price threshold rather than economic useful life. However, the distinction between capital and revenue expenditures complies with the standard. Initial measurement using comprehensive acquisition cost and application of the Cost Model comply with PSAK 16, while depreciation methods and useful life estimates are partially compliant. Presentation and disclosure meet the standard, but reporting reliability remains vulnerable because each department maintains separate manual records in Excel. Of 12 compliance indicators, 7 (58.33%) were compliant, 2 (16.67%) partially compliant, and 3 (25%) non-compliant. The study concludes that PSAK 16 implementation at Hospital X is partial, reflecting limitations in the recording system rather than opportunistic management motives. These findings identify differences in compliance across recognition, measurement, and reporting, with weaknesses in recognition criteria and record-keeping affecting overall implementation.
Analisis Akuntansi Biaya Lingkungan dalam Proses Pengolahan Limbah pada Rumah Sakit: Studi pada RS Islam Yogyakarta PDHI Diana Febri Dwiyanti; Seto Satriyo Bayu Aji
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.8103

Abstract

Hospitals generate various types of waste from their operational activities that, if not properly managed, may negative affect public health and the environment. This study analyzes the application of environmental cost accounting, particuraly the recognition, measurement, and presentation of environmental cost in the waste treatment process at RS Islam Yogyakarta PDHI. A descriptive qualitative approach was employed, with data collected through interviews, observation, and documentation, and validated using source and technique triangulation. The results show that environmental costs have not been classified into a separate report but are still combined within the environmental health cost account in the general financial statement. In terms of recognition, costs are recognized upon receipt og third-party invoices, a practice resembling a modified accrual basis that is not yet fully aligned with the prevailing expense recognition principle. In terms of measurement, costs are measured based on the actual volume of waste multiplied by the agreed tariff, and estimated using the historical method when preparing the annual budget plan, consistent with applicable measurement standards. In terms of presentation, the details of environmental cost are not disclosed in the notes to the financial statement, so they do not yet fully meet the principle of fair presentation.
Co-Authors Al Haetami, Muhammad Ibnu Hajar Al-Haetami, Muhammad Ibnu Hajar Amalia, Hanifah Adhe Andriani, Monika Dekar Urumsah Diana Febri Dwiyanti Diska Arliena Hafni, Diska Arliena Hamdani, Rizki Lurhito, Suli Musoli Nadinda Zulayka Singgih Nugroho, Hendrato Setiabudi Putri, Raisya Nuraini Rahmawati, Fitri Maulidah Rahmida, Mislya Rifandi, Muhamad Siti Anggraeni Maulidinisa