Article Per Year (5 Year)
p-Index From 2021 - 2026
8.481
P-Index
This Author published in this journals
All Journal EL-MUHASABA Journal of Accounting Science Wikrama Parahita : Jurnal Pengabdian Masyarakat BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks JOURNAL OF APPLIED ACCOUNTING AND TAXATION Scientific Journal of Reflection : Economic, Accounting, Management and Business Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Riau Journal of Empowerment Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) JAE (Jurnal Akuntansi dan Ekonomi) Akuntansi : Jurnal Akuntansi Integratif Journal of Contemporary Accounting International Journal of Religious and Cultural Studies JAZ: Jurnal Akuntansi Unihaz Jurnal Riset Akuntansi Kontemporer ASEAN Journal of Community Engagement Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat IDEI: Jurnal Ekonomi & Bisnis Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Journal of Economics and Business UBS Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah Jawa Dwipa BanKu: Jurnal Perbankan dan Keuangan JPPE : Jurnal Perencanaan & Pengembangan Ekonomi Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Jurnal Mahasiswa Manajemen dan Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat dan Lingkungan Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Ilmiah Ekonomi dan Manajemen IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) JAIDE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Riset Ilmu Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Inovasi Ekonomi Syariah dan Akuntansi Accounting Journal of Ibrahimy (AJI) Jurnal Riset Multidisiplin Edukasi J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Ekopedia: Jurnal Ilmiah Ekonomi Indonesia Economic Journal Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Manivest: Jurnal Manajemen, Ekonomi, Kewirausahaan, Dan Investasi Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya
Ajeng Tita Nawangsari
Universitas Islam Negeri Sunan Ampel Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences Other

Published : 74 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 74 Documents
Search

 2   3   4   5   6 
PERBANDINGAN PENDEKATAN TEORI NORMATIF DAN POSITIF DALAM KEBIJAKAN AKUNTANSI PADA PT ASTRA INTERNATIONAL TBK (MANUFAKTUR) DAN PT TELEKOMUNIKASI INDONESIA TBK (TEKNOLOGI) DI INDONESIA Amalya Ahmad, Dwi Rezky; Nawangsari, Ajeng Tita
JPPE : Jurnal Perencanaan & Pengembangan Ekonomi Vol 8, No 1 (2025): Juni 2025
Publisher : Universitas Muhammadiyah Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jppe.v8i1.4226

Abstract

This study examines how theoretical orientations in accounting policy manifest within two leading Indonesian firms operating in distinct industrial sectors—manufacturing and technology—over the period 2017 to 2024. Employing a qualitative content analysis of corporate disclosures and relevant academic literature, the research investigates organizational responses to environmental pressures, governance mechanisms, and institutional expectations as reflected in financial reporting choices. The findings reveal contrasting strategic orientations: the manufacturing firm adopts conservative and rigid policies aimed at preserving legitimacy, while the technology firm pursues adaptive and flexible approaches aligned with innovation dynamics. These patterns reflect deeper institutional logics shaped by legitimacy concerns, agency relationships, and sector-specific value creation imperatives. The study concludes that accounting policy is best understood as a negotiated construct situated between normative ideals and pragmatic demands, highlighting the importance of theoretical pluralism in contemporary accounting practice
Peningkatan Kesadaran Branding dan Legalitas Produk Melalui Program Dapur Ibu Mandiri Di Desa Warungering Shima Qurrota A’yunin Syah; Syayyidah Azzahra; Zalfa Iklil Farida; Ajeng Tita Nawangsari
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 6 No 3 (2025): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abdilaksana.v6i3.52390

Abstract

Pelaku UMKM perempuan di Desa Warungering masih menghadapi kendala dalam aspek branding dan legalitas produk yang membatasi daya saing usaha mereka. Penelitian ini bertujuan untuk meningkatkan pemahaman ibu-ibu pelaku usaha terhadap pentingnya branding dan legalitas produk melalui program sosialisasi Dapur Ibu Mandiri. Metode pelaksanaan yang digunakan adalah survei awal, sosialisasi berbasis narasumber dan media interaktif, serta evaluasi melalui pre-test dan post-test. Hasil menunjukkan adanya peningkatan signifikan pemahaman peserta terhadap branding dan legalitas produk, ditunjukkan oleh peningkatan skor benar pada post-test. Implikasinya, kegiatan ini menjadi pijakan awal pemberdayaan UMKM desa secara berkelanjutan melalui edukasi dan pendampingan legalitas produk.
DAMPAK KUALITAS AUDITOR DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PASCA PANDEMI Ahmat Hoirol Anam; Ajeng Tita Nawangsari
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 10 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi Oktober 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i10.1001

Abstract

This study aims to examine the effect of auditor quality and company operational complexity on audit delay in manufacturing companies listed on the Indonesia Stock Exchange post-pandemic. Audit delay is defined as the time interval between the fiscal year closing date and the audit report date. The population in this study included manufacturing companies listed on the IDX for the 2020–2022 period, using a purposive sampling method. Data were analyzed using multiple linear regression. The results show that auditor quality has a significant negative effect on audit delay, while company operational complexity has a significant positive effect. These findings emphasize the importance of auditor quality and controlling operational complexity in accelerating the financial reporting process in the post-pandemic era.
Pengaruh Fear of Missing Out (FOMO) dan Herding Behavior terhadap Keputusan Investasi Generasi Z: Studi Kualitatif pada Mahasiswa Akuntansi FEBI UINSA Semester 1 dan 3 M. Farhan Abid Pratama; Ajeng Tita Nawangsari
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/dbt2cg52

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Fear of Missing Out (FOMO) dan Herding Behavior terhadap keputusan investasi di kalangan mahasiswa Akuntansi FEBI UINSA semester 1 dan 3. Studi kualitatif ini berakar pada teori bias perilaku, yang berpendapat bahwa keputusan investor tidak selalu rasional dan seringkali dipengaruhi oleh emosi dan bias kognitif. Temuan dari wawancara mendalam dengan 10 informan mengungkapkan bahwa keputusan investasi pribadi mahasiswa belum sepenuhnya rasional, terlepas dari latar belakang pendidikan akuntansi mereka. Pemicu utama perilaku ini adalah paparan unggahan media sosial yang menunjukkan keuntungan investasi, memicu mentalitas "cepat kaya" yang membuat mereka rentan terhadap risiko. Proses pengambilan keputusan mereka dicirikan oleh ketergantungan pada "sinyal" dari teman atau grup, mengabaikan analisis fundamental, yang mencerminkan Herding Behavior. Konsekuensi dari perilaku ini adalah kerugian finansial di awal investasi, menunjukkan adanya kesenjangan antara pengetahuan teoretis dan praktik nyata. Penelitian ini merekomendasikan integrasi psikologi investasi ke dalam kurikulum pendidikan, serta peningkatan literasi keuangan yang berfokus pada manajemen risiko dan bias perilaku.
Penerapan Sistem Coretax dalam Proses Pelaporan Pajak Pertambahan Nilai: Studi Kasus pada PT Integra Nasywa Roudhotul Firdaus; Ajeng Tita Nawangsari
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5095

Abstract

This study examines the implementation of Coretax in VAT reporting at PT Integra. Value Added Tax (VAT)is a major source of state revenue, thus motivating public oversight of tax reporting. To support this, the Directorate General of Taxes (DGT) introduced the Coretax Administration System (Coretax) as part of its digital tax transformation agenda. This study aims to analyze the implementation of Coretax in VAT reporting at PT Integra, identify emerging obstacles, and assess the system's role in improving company compliance. The results indicate that Coretax contributes to improving the timeliness, accuracy, and transparency of tax return reporting, while simplifying the audit process through more systematic data presentation. However, several challenges remain, such as data security risks, limited staff understanding, and technical system constraints. Overall, the implementation of Coretax is considered effective in improving tax administration and strengthening regulatory compliance, although full success still requires increased human resource competency and strengthened technological infrastructure.
Strategi Pengelolaan Persediaan Barang Jadi untuk Meningkatkan Efisiensi Distribusi PT Integriya Dekorindo Putri Najwa Minadhifah; Ajeng Tita Nawangsari
Manivest : Jurnal Manajemen, Ekonomi, Kewirausahaan, dan Investasi Vol. 3 No. 2 (2025): Desember, Manivest : Jurnal Manajemen, Ekonomi, Kewirausahaan, dan Investasi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/manivest.v3i2.162

Abstract

Finished goods inventory management plays a vital role in maintaining production continuity, ensuring customer satisfaction, and supporting overall operational efficiency. PT Integriya Dekorindo, a company engaged in the furniture manufacturing industry, continues to face challenges in aligning production output with fluctuating market demand, minimizing warehouse costs, and ensuring on-time delivery to customers. This study aims to analyze the company’s finished goods inventory management strategies, identify the key obstacles encountered, and provide practical recommendations to enhance distribution effectiveness. Using a qualitative case study approach, data were collected through field observations, document analysis, and the author’s direct practical experience within the company. The findings reveal that the integration of an ERP (SAP) system, demand-driven production planning, and digital-based distribution tracking significantly improve data accuracy, streamline operations, and enable data-driven decision-making. However, persistent issues such as inconsistencies between physical and digital inventory records, risks of overstocking or understocking, and delivery delays still hinder optimal performance. Therefore, adopting an adaptive and collaborative inventory management model supported by digital transformation and continuous monitoring is essential to achieve distribution efficiency and maintain the company’s competitive advantage in the global furniture market.
Implementasi Akuntabilitas Pelaporan Keuangan sebagai Upaya Peningkatan Transparansi dan Kepercayaan Publik pada PT Bank Jatim Widad, Naswa Faqrizah Al; Nawangsari, Ajeng Tita
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1292

Abstract

This study investigates the implementation of financial reporting accountability at PT Bank Pembangunan Daerah Jawa Timur Tbk (Bank Jatim) as a strategic effort to enhance transparency and strengthen public trust. Accountability in financial reporting is a critical component of good corporate governance, particularly in the banking sector, where public confidence is an intangible but essential asset. The research employs a qualitative descriptive method with a case study approach. Data were collected from annual reports (2020-2023), Financial Services Authority (OJK) regulations, PSAK standards, and in-depth interviews with both internal stakeholders and customers. The findings reveal that Bank Jatim consistently complies with PSAK and OJK regulations, supported by layered internal and external audits. Transparency is achieved through detailed disclosures in annual reports and digital publications, although public understanding of financial statements remains limited. This study highlights that accountability not only fulfills regulatory obligations but also strengthens institutional legitimacy and public trust. The novelty of this research lies in its focus on a regional development bank, demonstrating that robust financial accountability practices can play a pivotal role in balancing transparency with customer data protection while sustaining public confidence in the regional banking sector.
The Resiliency of Islamic Boarding Schools in the Covid-19 Pandemic Era Buchori, Imam; Junjunan, Mochammad Ilyas; Nawangsari, Ajeng Tita
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.4882

Abstract

This study focuses on the administrative leadership, financial oversight, and instructional practices of the boarding schools al-Amanah Junwangi, Manba'ul Hikam Putat, and Annur Penatarsewu, Sidoarjo. This study employed a quantitative approach and a case study methodology. Respondents who served as informants for the study included KH. Nurcholis Misbah from al-Amanah, KH. Muh. Salim Imron from Manba'ul Hikam, and KH. Anwar Ichsan from Annur. To give more pertinent supporting information, additional respondents were also included. The findings of this study include Islamic boarding schools applying various learning patterns, ranging from full online, hybrid class systems, to face-to-face by maintaining distance. Additionally, al-Amanah and Manba'ul Hikam were not as negatively impacted financially because the two boarding schools had sufficient "reservoirs" that could accommodate all activities that caused costs to arise during the pandemic and strong confidence and resolve to face the pandemic. In contrast, Annur Islamic boarding school had sufficient impacts on learning and financial management. The fact that Annur Islamic Boarding School has several alumni who support the academic success of students who are impacted by the moving learning model, however, is another strength that has helped it survive during the COVID-19 pandemic.
Perbandingan Pendekatan Teori Normatif dan Positif dalam Kebijakan Akuntansi pada PT Astra International Tbk (Manufaktur) dan PT Telekomunikasi Indonesia Tbk (Teknologi) di Indonesia Amalya Ahmad, Dwi Rezky; Nawangsari , Ajeng Tita
Journal of Economics and Business UBS Vol. 14 No. 3 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v14i3.2661

Abstract

Penelitian ini bertujuan membandingkan penerapan pendekatan teori normatif dan teori positif dalam kebijakan akuntansi pada dua perusahaan publik terkemuka di Indonesia PT?Astra International?Tbk yang berfokus pada sektor manufaktur dan?PT?Telekomunikasi Indonesia?Tbk yang berfokus pada sektor teknologi. Dengan menggunakan metode Penelitian pustaka, penelitian menelaah laporan tahunan, kebijakan akuntansi, serta literatur akademik terkait periode 2017–2024. Teori normatif menekankan bagaimana kebijakan akuntansi seharusnya disusun untuk memenuhi standar etika, regulasi, dan harapan pemangku kepentingan, sedangkan teori positif berupaya menjelaskan mengapa manajemen memilih kebijakan tertentu berdasarkan insentif ekonomi dan kontrak keagenan. Hasil penelitian menunjukkan bahwa Astra cenderung mengadopsi kebijakan konservatif misalnya dalam penilaian persediaan dan penyusutan guna mempertahankan legitimasi sosial di sektor manufaktur yang padat modal dan risiko lingkungan. Sementara itu, Telkom lebih banyak menerapkan kebijakan yang merefleksikan fleksibilitas teknologi dan pengakuan pendapatan berbasis kontrak, sejalan dengan upaya memaksimalkan nilai pemegang saham dalam industri dinamis. Perbandingan keduanya mengindikasikan bahwa faktor industri, struktur kepemilikan, dan tekanan regulasi memengaruhi derajat penerapan teori normatif maupun positif. Penelitian ini memperkaya literatur akuntansi dengan menyoroti pentingnya konteks sektoral dalam menentukan keseimbangan antara kepatuhan etis dan pertimbangan ekonomi. Implikasi praktisnya, manajer diharapkan mampu menyesuaikan kebijakan akuntansi dengan karakteristik industri sembari mempertahankan transparansi dan akuntabilitas.
Revitalizing the On-Campus Waste Bank: Promoting Community Environmental Awareness and Improving Waste Management Efficiency Fitrianto, Achmad Room; Nawangsari, Ajeng Tita; Agustin, Riska; Arista, Setia Rini; Ramadhani, Eka Nur Wahyu Safitri; Gibbons, Nadine Elizabeth
ASEAN Journal of Community Engagement Vol. 8, No. 1
Publisher : UI Scholars Hub

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

Abstract

Current waste management practices often lack the reduce, reuse, and recycle principles, leading to negative effects on public health and the environment. Comprehensive and integrated waste management is needed to achieve economic benefits, health for communities, and environmental safety. This study examines community-based sustainable waste management practices in academic institutions, thus bridging the theory-practice gap and providing a significant novelty through its integration of Sharia principles into waste management practices. It focuses on the revitalization of the Sharia-based Waste Bank (BSS) at Sunan Ampel State Islamic University (UINSA) in Surabaya, Indonesia, supporting the university’s commitment to environmental sustainability and implementing quality waste management. A mixed-methods approach was employed that included surveys, focus group discussions, and interviews to assess the current waste management situation and stakeholders’ perceptions of it, as well as potential strategies for waste bank revitalization. The findings reveal a lack of awareness of and participation in sustainable practices in the campus community. It underscores the importance of integrating awareness, regulatory compliance, and community engagement as innovative approaches to waste management. This study further provides a community-based waste management model through the revitalization of BSS at UINSA, supporting the university’s commitment to environmental sustainability and implementing quality waste management. This study contributes to enhancing waste management practices at the UINSA and its surrounding communities while aligning with global sustainability goals.
Co-Authors Abdurrohman, Adi Achmad Room Fitrianto Ade Irma Suryani Lating agustin, riska Ahmat Hoirol Anam Amala, R. AY Sabitha Aksanu Amalya Ahmad, Dwi Rezky Ana Toni Roby Candra Yudha Anas Tasya Angely Fidausya Anggun Salsabila Ani Umaturrokhima Annisa Putri Nur Maharani Aqilah Nahda Dzakira Aripratiwi, Ratna Anggraini Arista, Setia Rini Aristantia, Selvia Eka Arta Agustin Melania Buchori, Imam Bugis Setiawan Chofifah Ayu Widya Ningrum Dwi Rezky Amalya Ahmad Dwi Yandari, Aprilya Echa Nur Apriska Sury Eva Lailatul Fitriyah Eva Wany Fachrezzi , Bima Rafly Fadlil Abdani Fatmawati, Merine Mistin Firdaus, Roykhana Firly Husniyatul 'Adawiyah Gibbons, Nadine Elizabeth Hamdani, Azzra Faqih Ihda Izzatul Alfaini Ilmi, Muhammad Auliya' Nurul Imam Buchori Jannah, Binti Shofiatul Junjunan, Mochammad Ilyas Kamiline Mahaballah Uzla Kharisma Galuh Cahyanti Khudzaifah, Adelia Kusumawati, Muhammad Dhoifulloh Lu'lu'atul Maknunah M. Farhan Abid Pratama Mahasa, Halimahtus Aprilia Masruroh, Auliyatul Mazidatul Faizzah Moch Adrian Maulana Muchammad Saifuddin Mulyani Rahman Soulisa Nadila Lazulfa Rohman Nafiisah, Ari Santi Nasywa Roudhotul Firdaus Natasya, Syafiqah Fitri Natul Maisaroh Nor Aisah, Siti Novia Ardiana Nufaisa Nufaisa Nufaisa, Nufaisa Nur Ravita Hanun Nurul Hasanah M Zach Pandansari, Ayu Pangesti Mulyono, Resha Dwi Ayu Pujiati, Eni Pupsitsari, Emilia Putikadyanto, Agus Purnomo Ahmad Putri Najwa Minadhifah Putri, Ega Novita Setianing Putri, Khofifah Amelia Rahayu, Dian Kharisma Putri Rahma Ningrum Ramadhani, Eka Nur Wahyu Safitri Shima Qurrota A’yunin Syah Strivany, Anastasya Rizki Sulistyawan, Fajar Susanto, Febry Fabian Syarifka Satya Putri Zaen Syayyidah Azzahra Syifa, Naila Hidayatus Wardhana, Hilmi Abiyya Labiib Widad, Naswa Faqrizah Al Yudhanti, Ashari Lintang Yulianti, Defita Zakiyatul Fakhiroh Zalfa Iklil Farida