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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) EL-MUHASABA Kinerja Jurnal Progres Ekonomi Pembangunan JEM17: Jurnal Ekonomi Manajemen SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan BJRA (Bongaya Journal of Research in Accounting) Jurnal Bisnis dan Akuntansi Jurnal Real Riset Jurnal Akuntansi dan Governance Jurnal Ekonomi Humantech : Jurnal Ilmiah Multidisiplin Indonesia Golden Ratio of Finance Management Islamic Accounting and Finance Review Bidik : Jurnal Pengabdian kepada Masyarakat Journal of Accounting and Finance Management (JAFM) Journal of International Conference Proceedings Paradoks : Jurnal Ilmu Ekonomi Enrichment: Journal of Multidisciplinary Research and Development Land Journal Advances in Management & Financial Reporting JER Jurnal Ilmiah Bongaya (JIB) Atestasi : Jurnal Ilmiah Akuntansi
Indrijawati, Aini
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences

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DETEKSI KEPATUHAN WAJIB PAJAK MENGGUNAKAN THEORY OF PLANNED BEHAVIOR; SEBUAH PENGUJIAN TEORI Indrijawati, Aini; Syamsuddin, Syamsuddin; Muzakkir, Muzakkir; Intihanah, Intihanah
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 7, No 1 (2022): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jpep.v7i1.24078

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis perilaku kepatuhan wajib pajak dengan menggunakan model Theory of Planned Behavior yang terdiri dari pengaruh langsung dan tidak langsung variabel sikap, norma subjektif, dan kontrol perilaku yang dipersepsikan dengan mediasi variabel niat. Penelitian ini merupakan jenis penelitian kuantitatif dengan model korelasional. Objek penelitian adalah wajib pajak orang pribadi dengan jumlah sampel sebanyak 100 wajib pajak. Data dalam penelitian ini diperoleh melalui kuesioner yang dibagikan kepada responden. Data dianalisis menggunakan metode SEM berbasis PLS. Hasil penelitian menunjukkan bahwa: (1) sikap berpengaruh positif signifikan secara langsung terhadap kepatuhan wajib pajak, (2) norma subjektif tidak berpengaruh signifikan secara langsung terhadap kepatuhan wajib pajak, (3) kontrol perilaku yang dipersepsikan berpengaruh positif signifikan secara langsung terhadap kepatuhan wajib pajak, (4) sikap berpengaruh positif signifikan terhadap kepatuhan wajib pajak melalui niat, (5) norma subjektif berpengaruh positif signifikan terhadap kepatuhan wajib pajak melalui niat, (6) kontrol perilaku yang dipersepsikan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak melalui niat, (7) niat berpengaruh positif signifikan secara langsung terhadap kepatuhan wajib pajak. Kata Kunci: sikap, norma subjektif, kontrol perilaku yang dipersepsikan, niat, kepatuhan wajib pajak.
PENGARUH AUDIT TENURE DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT: A SYSTEMATIC LITERATURE REVIEW Abbas, Aisyah; Zam-Zam, Fitriya Muslimah; Indrijawati, Aini; Ferdiansyah, Muhammad Irdam
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i2.43643

Abstract

Abstract, This research aims to analyze the influence of audit tenure and company size on audit quality. Audit quality has an important role in providing accurate and reliable information to company stakeholders. Previous research shows that long audit tenure can improve audit quality. There is also research that too long audit tenure can reduce auditor independence and potentially reduce audit quality. Company size is also considered to influence audit quality. Companies with a larger size, such as large KAPs (Big Four), are considered to provide better audit quality than smaller KAPs. This is due to better financial resources and more specific relationships between large KAPs and their clients. It is hoped that the results of this research will provide new information and insight into the influence of audit tenure and company size on audit quality. These findings can be used as a reference in decision making and increase understanding of the factors that influence audit quality. Abstrak, Penelitian ini bertujuan untuk menganalisis pengaruh audit tenure dan ukuran perusahaan terhadap kualitas audit. Kualitas audit memiliki peran penting dalam memberikan informasi yang akurat dan dapat dipercaya kepada para pemangku kepentingan perusahaan. Penelitian sebelumnya menunjukkan bahwa audit tenure yang panjang dapat meningkatkan kualitas audit, terdapat juga penelitian bahwa audit tenure yang terlalu panjang dapat mengurangi independensi auditor dan berpotensi menurunkan kualitas audit.Ukuran perusahaan juga dianggap mempengaruhi kualitas audit. Perusahaan dengan ukuran yang lebih besar, seperti KAP besar (Big Four), dianggap memberikan kualitas audit yang lebih baik dibandingkan KAP yang lebih kecil. Hal ini disebabkan oleh sumber daya keuangan yang lebih baik dan hubungan yang lebih spesifik antara KAP besar dengan klien mereka. Hasil penelitian ini diharapkan dapat memberikan informasi dan wawasan baru tentang pengaruh audit tenure dan ukuran perusahaan terhadap kualitas audit. Temuan-temuan ini dapat digunakan sebagai acuan dalam pengambilan keputusan dan meningkatkan pemahaman tentang faktor-faktor yang memengaruhi kualitas audit.
THE RELATIONSHIP OF AUDITEE AND AUDITOR IN PERFORMANCE AUDIT: A LITERATURE REVIEW Arif, Muhammad Faisal; Syarifuddin, Syarifuddin; Syamsuddin, Syamsuddin; Indrijawati, Aini
Journal of International Conference Proceedings Vol 7, No 1 (2024): 2024 ICPM Malaysia Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i1.3319

Abstract

This research aims to conduct a literature review of the relationship between auditees and auditors in public sector performance audits based on their roles. Some of the research used in the literature review is research in various countries in Europe and Asia, America, Australia, and New Zealand and is indexed by Scopus through Scimago Journal & Country Rank. Several studies have found that the relationship is not always good. In a cooperative relationship, the auditor requires the auditee's cooperation but at the same time maintains objectivity. Although collaboration can improve audit results, it endangers and hinders auditor independence. Non-cooperative relationships within certain limits make the auditor take strategic actions to influence and control the auditee. This research has limitations because it generally discusses the relationship between auditees and auditors, and does not specifically use research with certain studies such as legitimacy theory or power frameworks, so this research has weaknesses in the focus of studies regarding the relationship between auditees and auditors
Implementasi Sistem ERP terhadap Kinerja Bisnis: Pendekatan Literatur Review Alrasyid, Harun; Istianah, Istianah; Marpaung, Zulfina Erita; Indrijawati, Aini; Irdam, Muh
Jurnal Real Riset Vol 6, No 1 (2024): Januari 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jrr.v6i1.2120

Abstract

Information systems are very important factors because they are able to support activities in various business functions within the company and lead to improving company performance. Through the use of information technology, companies can run business processes more effectively and efficiently and can process data more accurately so that it can be better than other companies. Therefore, companies must create and design special systems that can be used to manage and produce information according to company needs. The purpose of this study is to determine the benefits as well as obstacles of ERP implementation. The results found from this literature study are the benefits and barriers in implementing ERP, to facilitate the continuous success of the ERP system and ensure better impact. This study used the Systematic Literature Review method. The number of articles found was 32 articles which were then grouped based on the same concept and discussion as the topic raised. The result of this study is that the implementation of ERP systems affects business performance and has the benefits and problems faced from implementing ERP.
OPTIMALISASI PROSES SERAH TERIMA HIBAH ASET BARANG MILIK NEGARA PADA BALAI PRASARANA PERMUKIMAN WILAYAH Arienda, Yoshica; Kartini, Kartini; Indrijawati, Aini
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 9 (2023): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk memahami pelaksanaan optimalisasi proses serah terima hibah aset BMN pada BPPW Sumatera Barat. Penelitian ini menggunakan metode kualitatif deksriptif dengan pendekatan fenomenologi. Hasil penelitian ini menunjukkan bahwa pelaksanaan proses serah terima hibah aset BMN pada BPPW Sumatera Barat pada prinsipnya sudah berjalan cukup baik sesuai Permen PUPR No. 5 tahun 2020 tentang Pemindahtanganan BMN di Kementerian PUPR. Kendala yang terjadi dalam hal implementasi proses serah terima hibah aset BMN pada BPPW Sumatera Barat dapat dikelompokkan menjadi faktor internal dan faktor eksternal. Faktor internal merupakan faktor penghambat yang terjadi disebabkan dari dalam lingkungan BPPW Sumatera Barat. Faktor internal disini cenderung disebabkan oleh SDM yang kurang perduli, memahami dan pengetahuan yang mumpuni terhadap pentingnya pengelolaan aset BMN yang baik. Sedangkan faktor eksternal merupakan faktor dari luar BPPW Sumatera Barat yang menjadi penghambat pada proses serah terima hibah aset BMN antara lain disebabkan kondisi dilapangan yang terkadang tidak dapat diprediksi.
The effect of healthy lifestyle and psychological well-being on auditor performance moderating by auditor integrity Fitriani, Rezki; Arifuddin, Arifuddin; Indrijawati, Aini
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.21 KB) | DOI: 10.32670/fairvalue.v4i10.1688

Abstract

This study aims to find out how the influence of healthy lifestyle and psychological well being on auditor performance is moderated by auditor integrity. The study used multiple regression analysis methods and moderation regression analysis. The population of this study is the auditors of the Inspectorate in South Sulawesi Province. Sampling of the respondents was carried out by purposive sampling. The results show that, healthy life style and psychological well-being have a positive and significant effort on auditor performance. The result also shows that, auditor integrity becomes a moderator between positive and significant effort healthy lifestyle on auditor performance, although on the other side can't be a moderator between psychological well-being on auditor performance.
Analisis faktor-faktor yang memengaruhi kualitas laporan keuangan pada kementerian pekerjaan umum dan perumahan rakyat dengan pemanfaatan teknologi informasi sebagai pemoderasi Karina, Rieni; Nirwana, Nirwana; Indrijawati, Aini
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The central government is obliged to provide quality financial reports as a means of accountability. A total of 178 respondents participated in the research conducted at the Ministry of PUPR with a sample of 89 work units using the purposive sampling technique. Questionnaires are used to collect primary data using a survey methodology. The analytical methods used are multiple regression analysis and moderate regression analysis. The research findings show that the application of government accounting standards, human resource competencies, internal control systems, organizational commitment, and the leadership style of the Ministry of PUPR has a positive and significant effect on the quality of financial reports. This can be seen from the level of significance of each variable in the t-test of multiple linear regression analysis without moderation, which is less than 5%. Second, the use of information technology, which includes tools, financial data management, and maintenance, can positively influence the relationship between organizational commitment to the quality of the Ministry of PUPR's financial reports and SAP implementation factors. However, the quality of financial reports can be negatively affected by the interaction of HR competencies with the use of information technology. Based on the t-test of moderate regression analysis (MRA), the use of information technology is not able to moderate the effect of SPI interactions and leadership style interactions on the quality of financial reports at the Ministry of PUPR.
Pengaruh Kemudahan Penggunaan ERP-SAP Terhadap Kinerja Karyawan Dengan Integritas Karyawan Sebagai Variabel Moderasi Novitasari, Hilda; Syarifuddin, Syarifuddin; Indrijawati, Aini
LAND JOURNAL Vol. 5 No. 2 (2024): Juli 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i2.3549

Abstract

This study aims to examine and analyze the effect of the ease of using Enterprise Resource Planning (ERP) based on System Application and Product (SAP) on employee performance with employees integrity as a moderating variable. The population in this research is all employees who use ERP-SAP at PT ASDP Indonesia Ferry (Persero) Region III and Region IV. This research uses a non-probability sampling method with saturation sampling (census) selection technique. Data was collected using a questionnaire to 108 employees and analyzed using Structural Equation Modeling (SEM) and Moderate Regression Analysis (MRA) using Amos 24. The results of this study indicate that ease of use of ERP-SAP has a positive and significant effect on employee performance. Employee integrity has a positive and significant effect on employee performance directly but is unable to moderate the influence of ease of use of ERP-SAP on employee performance.The conclusion obtained is that employees perceptions of the ease of use of the system have an influence on increasing their performance and humans (individuals) are unable to intervene the system to increase their performance. Goal Setting Theory is only able to explain the effect between integrity on increasing employees performance directly
The Influence of Accounting Information Systems and Service Systems on Organizational Performance at Hospital in Makassar City Husna, Asmaul; Pontoh, Grace T; Indrijawati, Aini
KINERJA Vol. 27 No. 1 (2023): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v27i1.6353

Abstract

This study aims to analyze the accounting information system in hospitals. This study uses primary data sources by distributing questionnaires to 63 respondents with research samples, namely the head of service, head of support, and head of financial administration at type A and type B hospitals in Makassar City. The returned questionnaire was 57 respondents, processed using multiple linear analysis with the help of the SmartPLS computer program. The results showed that the accounting information system and service system have a role in improving organizational performance at hospitals in Makassar City.
Pelatihan Pengelolaan Keuangan Berbasis Budaya Lokal Pada UMKM Annisa Jepara Furniture Darmawati; Indrijawati, Aini; Sundari; Kusumawati, Andi; Juanda, Juanda
BIDIK: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2024): BIDIK: Jurnal Pengabdian kepada Masyarakat
Publisher : Fakultas Ilmu Budaya Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/bidik.v4i2.19020

Abstract

Community service UMKM Annisa Jepara Furniture can maximize entrepreneur income with proper financial management. The purpose of this Community service is to make a solid partner in financial management; record transactions and preparation of financial reports; and calculate the cost of production. The methods used in implementing Community service are lectures, discussions, workshops, and tutorials in preparing financial reports. This activity was carried out in three stages, namely: observation, implementation, and evaluation. The results achieved were the participants were skilled in financial management; recording of transactions and preparation of financial reports; and making the calculation of the cost of production of furniture. Outputs are publications in online media Barru Pos and YouTube videos.
Co-Authors AA Sudharmawan, AA Abbas, Aisyah Aisyah, Andi Amina, Nur Aminarty, Fhifi Amiruddin Amiruddin Arham Arienda, Yoshica Arif, Muhammad Faisal ARIFUDDIN Arifuddin Arifuddin Army, Elwiyani Asmaul Husna Assaggaf, Aswar Anas Dahlia, Andi Amalia Darmawati Darmawati , Darmawati Daud, Dahniyar Fadilla, Alya Ferdiansah, Muhammad Irdam Ferdiansyah, Muhammad Irdam Fitriani Fitriani Fitriani, Rezki Fratiwi, Sri Ayu Grace T. Pontoh Hanif AR, Muh Amir Hariana, H. Hasan, Annisa Nabilah Hastuti Hastuti Indra Santoso, Septy Intihanah, Intihanah Irdam, Muh Istianah Istianah Juanda, Juanda Karina, Rieni Kartini Kartini Kusumawati, Andi Liwan, Nadhilah Amaliah Marpaung, Zulfina Erita MEDIATY Mediaty Mediaty, M. Muzakkir Muzakkir Nia, Sukma Nirwana, Nirwana Novitasari, Hilda Nurfadilah, Ayu Nurmais, Muh. Qalbi Palureng, Rezvita Zalsabilah Pitria, Ni Gusti Ayu Pontoh, Grace T Pratama Kohar, Yansen Pratiwi, Dwi Dian Reza, Mochammad Faizal Rosali, Suryarahma Rustam, Yunda Dwi Putri Salsabila, Tsarwah Sofyan, Diva Rayhanun Raya Sri Damayanti sriwahyuni Sriwahyuni Sudharma, Falih Zaki Sulkarnaen, Fauziah Sundari Surianto, Nurul Maghfirah Surisman, S. Sutriani Sutriani Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin, Niswar Syarifuddin Syarifuddin T. Pontoh, Grace Wahid, Muhammad Zulfadli Wahyuddin Wahyuddin Wijayanti, Winola Yulianti Yulianti Zam-Zam, Fitriya Muslimah