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All Journal Jurnal Akuntansi & Auditing Indonesia EL-MUHASABA El Dinar Jurnal Aplikasi Akuntansi Jurnal Ekonomi Dan Bisnis Reviu Akuntansi dan Bisnis Indonesia Jurnal Ilmiah Akuntansi Kesatuan Journal of Islamic Economics and Finance Studies ALMUJTAMAE: Jurnal Pengabdian Masyarakat International Business and Accounting Research Journal International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Dinamika Akuntansi ⁠International Journal of Asian Pacific Community Service E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Dewi Darmastuti
Department Of Accounting, Universitas Pembangunan Nasional Veteran Jakarta, Depok, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Internal control weaknesses: Its relationship with local government characteristics and follow-up on audit results Dwi Nurmala Sari; Dewi Darmastuti
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 1 (2023)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol27.iss1.art10

Abstract

Internal control plays a critical role in achieving the effectiveness and efficiency of organization's operational activities. This study seeks to investigate the effect of local government size, locally-generated revenue, capital expenditures, social assistance expenditures, and follow-up audit results on local government’s internal control weaknesses. By using multiple linear regressions on 382 samples of local governments in Indonesia, this study found that local government size and social assistance expenditures positively affected internal control weaknesses. Locally-generated revenue negatively affected internal control weaknesses, while capital expenditures and follow-up audit results did not significantly affect internal control weaknesses. This study adds social assistance expenditures, which are still rarely studied by previous researchers because of the large number of irregularities and their discretionary nature. Thus, the results of this study may provide an input for auditors and regulators to focus more on spending on social assistance and further improve comprehensive standards in internal control systems.
PELATIHAN PELAPORAN KEUANGAN MENGGUNAKAN APLIKASI BERBASIS CLOUD BAGI PELAKU UMKM DI KECAMATAN CIPAYUNG Andy Setiawan; Dewi Darmastuti; Agus Maulana; Munasiron Miftah; Dwi Jaya Kirana
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2: Mei 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v2i2.1584

Abstract

Sektor UMKM merupkan sektor usaha yang sangat membantu perekonomian di masa pandemi Covid-19. Para enterpreneur di sektor UMKM pada umumnya masih kesulitan melakukan pencatatan dan pelaporan keuangan usahanya. Hal ini menjadi salah satu faktor penyebab perkembangan usaha UMKM banyak yang gagal dalam pengembangan usahanya, bahkan sampai ada yang rugi dan menutup usahanya. Kami tim dosen program studi akuntansi UPN Veteran Jakarta bekerjasama dengan Pemerintah Kecamatan Cipayung, Kota Jakarta Timur mengadakan pelatihan kepada para pelaku usaha UMKM yang tergabung dalam komunitas Jakpreneur Jakarta Timur. Pelatihan ini bertujuan untuk memberikan pelatihan kepada peserta agar para peserta dapat melakukan pencatatan dan membuat laporan keuangan usahanya menggunakan aplikasi digital SIAPIK yang dapat diakses melalui handphone. Aplikasi SIAPIK ini adalah aplikasi yang disedikan oleh Bank Indonesia untuk para pengusaha sektor UMKM secara gratis.
Pelatihan Aplikasi Akuntansi Berbasis Cloud untuk Mendorong Lulusan SMK Di Depok Siap Kerja Maulana, Agus; Darmastuti, Dewi; Priyatno, Prima Dwi
IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat Vol 4, No 1 (2024): IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat
Publisher : IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/iptek.v4i1.65685

Abstract

Abstrak. Lulusan SMK menyumbang angka pengangguran terbuka tertinggi tahun 2023. Sekolah perlu menyesuaikan kompetensi lulusan dengan kebutuhan dunia industri salah satunya adalah penguasaan teknologi terkini. Pelatihan aplikasi akuntansi Accurate Online ini dilakukan di SMKN 3 Depok agar meningkatkan pengetahuan dan kompetensi para siswa terkait aplikasi berbasis cloud. Pelatihan diadakan selama satu hari dimulai dengan pemberian materi pengantar, dan praktikum penggunaan aplikasi dari mulai setup saldo awal, input transaksi, dan pembuatan laporan keuangan. Dari hasil pengabdian ini diketahui terjadi peningkatan pemahaman siswa terhadap aplikasi accurate online dan cara penggunaanya.
Analysis of Sharia Commercial Banks in the Review of Maqashid Sharia with an Islamicity Performance Index Approach Agus Maulana; Priyatno, Prima Dwi; Maulana, Agus; Darmastuti, Dewi
Journal of Islamic Economics and Finance Studies Vol 5 No 2 (2024): JIEFeS, December 2024
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47700/jiefes.v5i2.9643

Abstract

The development of Islamic banking continues to increase, growth in terms of assets and finance can also be said to be growing positively, but unfortunately the assessment or measurement of Islamic banking performance still uses the same instruments as conventional banking, even though Islamic banking has its own characteristics and principles. Therefore, the purpose of this study is to analyze the performance of Islamic banking with measurement instruments in accordance with the sharia maqashid method, measurement focuses on the benefits, namely the maintenance of religion, the maintenance of the soul, the maintenance of the offspring, the maintenance of the intellect, and the maintenance of the offspring. The method in this study uses a descriptive quantitative method with the Islamicity Performance Index model, the data used is secondary data from the financial statements of Islamic commercial banks in Indonesia. An analysis of various performance ratios of Islamic banks in Indonesia shows that PT. Bank Syariah Bukopin and PT. Bank Syariah Indonesia, Tbk stand out with high profit-sharing and zakat ratios, demonstrating a strong commitment to justice and fair distribution in line with syariah principles. PT. BPD West Nusa Tenggara Syariah excels in the Islamic Income Ratio, reflecting fully halal income. However, some banks, such as PT. Bank Tabungan Pensiunan Nasional Sharia, Tbk, and PT. Bank Aceh Syariah, display lower ratios in certain metrics, indicating the need for improvement in zakat distribution and halal income generation. Overall, this analysis underscores the importance of Islamic banks continually enhancing their adherence to syariah principles to achieve social justice and economic welfare in accordance with maqashid syariah.   Perkembangan perbankan syariah dari sisi aset dan keuangan tumbuh positif, namun sayangnya penilaian atau pengukuran kinerja perbankan syariah masih menggunakan instrumen yang sama dengan perbankan konvensional, padahal perbankan syariah memiliki karakteristik dan prinsip tersendiri. Tujuan penelitian ini adalah untuk menganalisis kinerja perbankan syariah dengan instrumen pengukuran sesuai dengan metode maqashid syariah, pengukuran berfokus pada kemaslahatannya, yaitu pemeliharaan agama, pemeliharaan jiwa, pemeliharaan keturunan, pemeliharaan kecerdasan, dan pemeliharaan keturunan. Metode dalam penelitian ini menggunakan metode kuantitatif deskriptif dengan model Indeks Kinerja Islamicity, data yang digunakan adalah data sekunder dari laporan keuangan bank umum syariah di Indonesia. Analisis terhadap berbagai rasio kinerja bank syariah di Indonesia menunjukkan bahwa PT. Bank Syariah Bukopin dan PT. Bank Syariah Indonesia, Tbk menonjol dengan rasio bagi hasil dan zakat yang tinggi, menunjukkan komitmen yang kuat terhadap keadilan dan penyaluran yang adil sejalan dengan prinsip syariah. BPD Nusa Tenggara Syariah Barat unggul dalam Rasio Pendapatan Islam, yang mencerminkan pendapatan halal sepenuhnya. Namun, beberapa bank, seperti PT. Bank Tabungan Pensiunan Nasional Syariah, Tbk, dan PT. Bank Aceh Syariah, menunjukkan rasio yang lebih rendah dalam metrik tertentu, menunjukkan perlunya perbaikan penyaluran zakat dan menghasilkan pendapatan halal. Secara keseluruhan, analisis ini menggarisbawahi pentingnya bank syariah terus meningkatkan kepatuhan mereka terhadap prinsip-prinsip syariah untuk mencapai keadilan sosial dan kesejahteraan ekonomi sesuai dengan maqashid syariah.
Dimensi “Machiavellianism ” sang Auditor Lidya Aprillia; Dewi Darmastuti
E-Jurnal Akuntansi Vol 34 No 6 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i06.p01

Abstract

Improving the quality of an external auditor is essential, the auditor has an important role in financial control and supervision. Based on the research carried out, it was found that the dimensions of Machiavellianism attached to the nature and character of a person can be obscured by ethical and healthy practices, the absence of conflict of interest, and compliance with auditing standards, codes of ethics, procedures, and regulations applicable. By following the ethical codes, auditing standards, and auditing procedures spelt out in this research, both junior and senior external auditors can avoid the machiavellian behaviour that can hurt the results of auditing, the credibility of the profession, the external auditor's credentials, and, of course, many other people just for their own personal gain. Keywords: Firm Value; Financial Performance; Dividend Policy
Tax Literacy: Basic Tax Education for MSMEs in Cipayung District, East Jakarta Darmastuti, Dewi; Wibawaningsih, Ekawati Jati; Surbakti, Lidya Primta
⁠International Journal of Asia Pacific Community Service Vol. 2 No. 1 (2025)
Publisher : Universitas Kristen Cipta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71131/zcb0vb74

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia often face tax compliance. This problem is also experienced by MSME actors in Cipayung District, East Jakarta. A challenge addressed through a Community Service initiative aimed at strengthening foundational tax literacy. The program sought to enhance participants’ understanding of tax regulations, improve documentation accuracy, mitigate penalty risks, and promote business resilience. Conducted by accounting faculty and graduate students from Universitas Pembangunan Nasional "Veteran" Jakarta, the initiative featured workshops on updated tax policies, supplemented by feedback collection via digital surveys. Participants also can consult on tax issues that they experience in their business practices. Results revealed that all participants were satisfied, with acknowledgment of the program’s practical value and requests for follow-up training. This activity highlights the critical role of continuous tax education in fostering sustainable MSME development and compliance.
KUALITAS PROSES AUDIT: TASK COMPLEXITY DAN LOCUS OF CONTROL DENGAN TABK SEBAGAI MODERASI Elina, Jelita Frisca; Darmastuti, Dewi
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i1.417

Abstract

The COVID-19 pandemic has driven significant transformations in audit practices, particularly through the shift towards remote auditing. The focus of this research is to examine the influence of Task Complexity and Locus of Control on Audit Process Quality with Computer-Assisted Audit Techniques (CAAT) as a moderating variable. This study employs a quantitative research method with primary data collection through questionnaires and Likert scales. The research sample consists of 100 auditors working in Public Accounting Firms in DKI Jakarta, selected using purposive sampling method. Data analysis is conducted using Structural Equation Modeling (SEM) through the SmartPLS 4.0 program with a significance level of 0.05. Findings indicate that Task Complexity has a significant negative impact on Audit Process Quality, while Internal Locus of Control has a significant positive influence. Conversely, External Locus of Control does not significantly affect Audit Process Quality. CAAT as a moderating variable weakens the relationship between Task Complexity and Audit Process Quality. However, CAAT does not strengthen the relationship between Internal Locus of Control and Audit Process Quality, and it does not influence the relationship between External Locus of Control and Audit Process Quality. The implications of this research lie in a more comprehensive understanding of components influencing audit process quality, contributing to the enhancement of audit practices in the digital era.
Penghindaran Pajak Di Indonesia: Pengaruh Transfer Pricing dan Customer Concentration Dimoderasi Oleh Peran Komisaris Independen Yohana, Bella; Darmastuti, Dewi; Widyastuti, Shinta
Reviu Akuntansi dan Bisnis Indonesia Vol. 6 No. 1 (2022): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v6i1.13468

Abstract

Abstrak: Latar Belakang: Penghindaran pajak yang dilakukan oleh perusahaan berorientasi laba, sudah merupakan strategi global sebagai salah satu dampak globalisasi dari segi perekonomian. Skema yang paling banyak digunakan adalah transfer picing. Organisasi usaha yang melakukan penjualan lebih dari 10% dari total penjualannya juga terindikasi melakukan peghindaran pajak. Komisaris Independen, yang termasuk dalam sistem tata kelola perusahaan, diharapkan mampu untuk mengurangi masalah keagenan, terkhususnya dalam menekan penghindaran pajak yang dilakukan oleh organisasi usaha.Tujuan: Penelitian ini menganalisis apakah transfer pricing serta customer consentration berpengaruh terhadap penghindaran pajak. Penelitian ini juga menguji apakah Komisaris Independen dapat memoderasi pengaruh dari transfer pricing, customer consentration terhadap penghindaran pajak.Metode Penelitian: Penelitian ini menggunakan sampel 112 data perusahaan dan tahun dari organisasi usaha non-keuangan yang terdaftar di Bursa Efek Indonesia periode 2017-2019 dengan analisis regresi panel sebagai metode analisis. Hasil Penelitian: Penelitian ini menunjukkan transfer pricing berpengaruh positif signifikan terhadap penghindaran pajak. Sebaliknya, customer concentration terbukti memiliki pengaruh negatif terhadap penghindaran pajak, sedangkan Komisaris Independen terbukti tidak dapat memoderasi pengaruh transfer pricing dan customer consentration terhadap penghindaran pajak.Keterbatasan Penelitian: Penelitian ini tidak memasukkan perusahaan keuangan sehingga dan hanya mengambil sampel dari tahun 2017-2019 sehingga kurang menggambarkan keseluruhan penghindaran pajak.Keaslian/Novetly Penelitian: Penelitian ini berkontribusi dalam literatur terkait dengan customer concentration, yang mungkin dapat menjadi perhatian pemerintah atau perusahaan terkait determinan penghindaran pajak perusahaan. Selain itu, penelitian menggunakan variabel dan rentang waktu berbeda dari peneliti terdahulu.
Determinants of Students' Interest in Sustainability Accounting Careers: The Moderating Role of Institutional Support Amrie Firmansyah; Andy Setiawan; Dewi Darmastuti
Jurnal Dinamika Akuntansi Vol. 18 No. 1 (2026)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v18i1.46639

Abstract

Purposes: This study aims to examine the factors that influence accounting students' interest in pur- suing a career as a sustainability accountant. In addition, this study also examines the role of insti- tutional support in the relationship between independent and dependent variables. This research is motivated by the rapid dynamics of current sustainability accounting development at both the international and national levels. However, research examining students' career interests in the sus- tainability accounting profession remains limited. Methods: This study employs a quantitative approach, using primary data collected from 265 under- graduate accounting students at Universitas Pembangunan Nasional Veteran Jakarta. Hypothesis testing was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM). Findings: This study finds that self-readiness and career prospects positively influence students' ca- reer interests in sustainability accounting, whereas professional values do not. Institutional support strengthens the relationship between self-readiness and career interests but does not moderate the influence of career prospects and professional values. Novelty: This study complements research on accounting career interests by focusing on sustain- ability accounting, a field that is currently developing, especially in Indonesia.
The Machiavellian Dimension of Auditors: An Exploration of Ethical Dilemmas in Auditing Lidya Aprillia; Dewi Darmastuti
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

Intense competition in the field of auditing necessitates the enhancement of auditors' skills and professional qualities, given their critical role in financial oversight and fraud prevention. This study examines the Machiavellian traits among auditors by conducting in-depth interviews with three informants from the Big Four public accounting firms. Employing a qualitative phenomenological approach, the research aims to delve into the complex nature of auditors' behaviors and ethics. The study utilizes source triangulation to validate the data, involving interviews with three seasoned auditors. The findings indicate that maintaining client relationships is deemed highly significant within the external auditing profession. Moreover, the research highlights that external auditors must embody independence and integrity, steering clear of manipulative and deceptive practices. The implications of this study stress that both junior and senior external auditors are required to adhere strictly to established professional standards and ethical codes. This adherence is crucial to mitigate the influence of Machiavellian tendencies that could compromise the integrity of audit outcomes.
Co-Authors Agus Maulana Agus Maulana Alawiyah, Tina Tuti Alma Maria Octavia Amrie Firmansyah Andy Setiawan Andy Setiawan Bella Yohana Desmintari Dwi Jaya Kirana Dwi Nurmala Sari Elina, Jelita Frisca Husnah Nur Laela Ermaya Jessica Regata Melanie Lidya Aprillia Lidya Primta Surbakti Lina Aryani Mahendro Sumardjo Mahendro Sumardjo Mahendro Sumardjo, Mahendro Munasiron Miftah Najmatuzzahrah Najmatuzzahrah Priyatno, Prima Dwi Priyatno, Prima Dwi Ratna Hindria Dyah Pitasari Shinta Widyastuti Shinta Widyastuti, Shinta Tina Tuti Alawiyah Wibawaningsih, Ekawati Jati Yohana, Bella