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All Journal Journal of Economics, Business, & Accountancy Ventura EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science KACANEGARA Jurnal Pengabdian pada Masyarakat Owner : Riset dan Jurnal Akuntansi International Journal of Financial, Accounting, and Management International Journal of Economics, Business and Accounting Research (IJEBAR) BISEI: Jurnal Bisnis dan Ekonomi Islam JASF (Journal of Accounting and Strategic Finance) Community Development Journal: Jurnal Pengabdian Masyarakat wacana equiliberium (jurnal pemikiran penelitian ekonomi) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Nusantara Science and Technology Proceedings Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Behavioral Accounting Journal Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Economics Development Issues Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Sistem Informasi dan Bisnis Cerdas Journal of Artificial Intelligence and Digital Business Journal of Accounting Research, Organization and Economics (JAROE) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Economics, Business, Accounting & Society Review Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat SENSASI Prosiding Seminar Nasional Indonesia
Sofie Yunida Putri
Accounting Study Program, Faculty Of Economics And Business, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Exploring Taxation Understanding among Individual Taxpayers at Sekolah Pelayaran Bhakti Samudera Sahrul Anam; Firman Eka Putra; Acynthia Ayu Wilasittha; Tantina Haryati; Sofie Yunida Putri
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4151

Abstract

This community engagement initiative aims to assess the extent of the understanding among the academic community of Sekolah Pelayaran Bhakti Samudera regarding the reporting of Article 21 personal income tax (PPh 21). The level of understanding was gauged through the distribution of a questionnaire, which included inquiries about the registration of taxpayers within the Sekolah Pelayaran Bhakti Samudera environment and participants' comprehension of taxation and their tax obligations. The taxpayer registration process will assist the community engagement team in developing materials for socialization and assistance in filing individual income tax returns (SPT PPh Orang Pribadi) to be conducted in the future. Based on the questionnaire, data were obtained from 26 participants, with 61.5% of them having a Taxpayer Identification Number (NPWP), while the rest did not possess an NPWP. This aligns with the condition of the academic community in the school, which typically earns income below the Non-Taxable Income Threshold (PTKP). Regarding the understanding of tax reporting, the academic community at Sekolah Pelayaran Bhakti Samudera still lacks a solid grasp of the subject. A total of 20 respondents out of 26 participants exhibited a low level of understanding of tax reporting. Consequently, many members of the academic community remain unfamiliar with the tax reporting obligations of individual taxpayers with NPWP. This situation is further supported by the school's practice of not providing PPh 21 withholding tax slip due to the academic community's income falling below the PTKP threshold.
Green Healthcare Accountability: A Comprehensive Review of Environmental Accounting in Hospitals I Wayan Darma Batara; Marchelo Boas Permata; Sofie Yunida Putri; Acynthia Ayu Wilasittha; Tituk Diah Widajantie
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4153

Abstract

This literature review aims to provide insights into the utilization of environmental accounting within the healthcare sector. The primary objective is to comprehensively analyze the prior study to understand the rationale, methodologies, and results associated with implementing environmental accounting practices within hospital settings. The research methodology employed in this evaluation encompassed a comprehensive analysis of the relevant scholarly literature. The literature review findings indicate that hospitals utilize environmental accounting methods for a range of purposes, such as ensuring adherence to regulatory requirements, achieving financial savings, enhancing their reputation, and fulfilling their social responsibilities. This paper also investigates the methodologies and tools commonly utilized in hospital settings for environmental accounting. These include carbon accounting, waste management accounting, energy consumption monitoring, and eco-efficiency analysis. This study investigates the impact of environmental accounting on hospitals' financial reports and decision-making processes. The use of environmental accounting practices can have a significant effect on the resource allocation, investment decisions, and long-term strategic planning of healthcare organizations. This literature analysis highlights the imperative for further research in this domain and underscores the increasing importance of environmental accounting within healthcare institutions. The findings underscore the significance of incorporating sustainability into the management practices of hospitals, indicating that implementing environmental accounting methods can substantially influence the financial and environmental performance of healthcare organizations
Examining the Relationships Between Islamic Governance, Financial Performance, and Corporate Value: A Literature Review Arnez Cendana; Muhammad Kiki Januar; Tantina Haryati; Acynthia Ayu Wilasittha; Sofie Yunida Putri
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4172

Abstract

The objective of this literature review is to offer a thorough examination of the relationship between Islamic company Social Responsibility (ICSR), Islamic Corporate Governance (ICG), financial performance, and company value in the realm of Islamic finance and business practices. The main aim of this study is to conduct a comprehensive literature analysis to obtain a deeper understanding of the interconnected elements that play a role in the overall achievement and long-term viability of Islamic enterprises. The research technique utilized for this review entails a comprehensive analysis of pertinent scholarly literature, with a specific emphasis on the concepts and implementation of ICSR (Islamic Corporate Social Responsibility) and ICG (Islamic Corporate Governance) within the context of Islamic ethics and adherence to Sharia. The evaluation emphasizes the importance of ensuring that company actions are by Islamic principles, such as engaging in philanthropy, practicing ethical business conduct, and demonstrating environmental responsibility. Additionally, the literature review presents empirical findings that suggest organizations that are dedicated to the principles of corporate social responsibility (CSR) and corporate governance (CG) tend to demonstrate greater financial performance and increased corporate value. This study examines the potential impact of these principles on the long-term financial performance and stability of Islamic markets, with a specific focus on enhancing shareholder wealth. The paper additionally examines several approaches and indicators employed for evaluating ICSR (Islamic Corporate Social Responsibility), ICG (Islamic Corporate Governance), financial performance, and corporate value within Islamic settings. It acknowledges the distinct difficulties encountered by scholars and practitioners when attempting to effectively assess these categories. The literature review has two implications. First and foremost, this highlights the significance of incorporating practises related to Islamic Corporate Social Responsibility (ICSR) and Islamic Corporate Governance (ICG) within the framework of Islamic firms, with a focus on their ability to enhance financial performance and corporate value. Additionally, this underscores the necessity for additional study in order to establish standardized measuring frameworks and methodologies specifically designed for Islamic banking and commercial contexts. This literature study offers significant insights into the intricate interconnections between ICSR (Islamic Corporate Social Responsibility), ICG (Islamic Corporate Governance), financial performance, and corporate value within the context of Islamic business practises. This statement highlights the need of ensuring that Islamic principles are in accordance with business actions and governance structures, in order to promote the well-being of stakeholders and ensure the long-term viability of Islamic firms. Future study should prioritise the resolution of measurement issues and the examination of the intricacies inherent in these associations among distinct Islamic sectors and geographical areas.
Exploring Self-Potential and Business Potential as an Effort to Create Womenpreneurship Sofie Yunida Putri; Tantina Haryati; Acynthia Ayu Wilasittha
Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2023.3373

Abstract

Sidoarjo Regency held a funding program for women's business groups targeted at housewives domiciled in Sidoarjo Regency, the funding was packaged in the form of the Independent Women's Business Card Program - KURMA - and will be given in the form of an Award to Independent Women Business Groups based on RT in Sidoarjo Regency through Administrative and technical assessments are carried out in stages from the village level to the district level, so it is necessary to assess the business potential and business interests of housewives in the surrounding environment. This community service activity was carried out by distributing questionnaires to mothers of Family Welfare Development (PKK) in Bligo village, RT 21, RW 08, Candi District, Sidoarjo Regency. The questionnaire was distributed with the aim that local PKK women were able to explore their potential because the main problem experienced was that there was a funding program organized by the local government, but these women still did not know the business potential and business interests they had. to obtain funding for the Mandiri Women's Business Card. Based on the service activities that we carried out, the results of the service showed that the most business potential in the local environment was in the culinary field, while the business interests of PKK women in the local area were businesses engaged in trading. Therefore, selling food is a business breakthrough that is considered the most appropriate according to the potential and interests of the existing business.
The Implementation of Islamic University Social Responsibility in Indonesia Acynthia Ayu Wilasittha; Tantina Haryati; Sofie Yunida Putri; Nanda Wahyu Indah Kirana
Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2023.3389

Abstract

This research aims to analyze the implementation of Islamic University Social Responsibility in Indonesia. This is a literature review study that was conducted by searching the keyword “Islamic university social responsibility” and filtered to specific literature that refers to the implementation of university social responsibility in Islamic Universities in Indonesia. The results show that not many University Social Responsibility studies are related to Islam because in measuring University Social Responsibility they still use green accounting indicators that consist of environmental awareness, environmental involvement, environmental reporting, and environmental audit. Numerous research has been found to suggest fresh approaches to adopting university social responsibility, like using the Maslahah or Maqashid Syariah concepts. These new models are anticipated to address issues with reporting environmental activities for which there are no guidelines and to offer direction in adopting USR, which is linked to Islamic religious values.
Professional Commitment and Machiavellian Personality on Whistleblowing Intentions Dwi Suhartini; Rizdina Azmiyanti; Sofie Yunida Putri
Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2023.3393

Abstract

This study was conducted to find out how the response of an individual when there is fraud in their environment. The research method used is a literature review; a search will be carried out regarding what responses are carried out when fraud occurs and if there is any intention to disclose the fraud (whistleblowing intentions). Then, find out what factors influence Whistleblowing Intentions. Using the Google Scholars search engine, the keywords used are “professional commitment on fraud”, “whistleblowing intention”, and “machiavellian”. Based on these keywords, this study will be reviewed about five articles. The research results show that an individual aware of fraud will not quickly or voluntarily disclose the fraud. Several factors influence individuals to voluntarily disclose fraud, one of which is the existence of a high professional commitment to their work. In addition, other factors exist in humans, known as Machiavellian traits. Individuals who have Machiavellian traits will instinctively prioritize their interests so that if the disclosure of fraud provides benefits for them, they will not hesitate to disclose it and vice versa. In further research, it may be possible to find out what other factors can influence a person not to hesitate to disclose fraud (whistleblowing) in the surrounding environment.
Ethical Dilemmas: Unveiling Accounting Students' Whistleblowing Intentions in Indonesian University Suhartini, Dwi; Putri, Sofie Yunida; Azmiyanti, Rizdina
Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i3.38085

Abstract

Objective This study examines the impact of professional commitment and Machiavellian traits on whistleblowing intentions among accounting students in A-accredited universities in Surabaya, Indonesia.Design/methodology Using non-probability quota sampling, 150 questionnaires were collected through Google Forms. Data analysis employed multiple linear regression and independent sample t-tests.Results Results show that professional commitment and Machiavellian traits significantly influence students whistleblowing intentions. No significant differences between public and private university students regarding these factors were found. The study reveals high levels of professional commitment and Machiavellian traits among accounting students, emphasizing the need for business ethics education to promote integrity in the accounting profession. Universities should implement strategies to control Machiavellian traits through incentives and punishments for addressing campus fraud. The research highlights the importance of ethics education in strengthening resolve against corruption and ethical violations in accounting.Research limitations/implications Limitations include potential variations in reporting intentions upon entering the workforce due to factors like reporting costs and employment opportunities.NoveltyThe studys conclusions relate only to new graduates, and non-probability sampling means results cannot be generalized to all situations or applied to individuals with substantial work experience.
Pembelajaran Secara Daring atau Luring, Manakah yang Lebih Efektif untuk Mata Kuliah Pengantar Akuntansi? Sofie Yunida Putri; Bayu Rama Laksono
BAJ: Behavioral Accounting Journal Vol. 5 No. 2 (2022): July-December 2022
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i2.224

Abstract

Along with the development of learning technology, it also developed. Initially, lectures could only be carried out face-to-face between lecturers and students. However, online lectures are now an alternative method when face-to-face lectures are impossible. This research is a comparative study that compares students’ level of understanding when lectures are held online and carried out offline to find out which is more effective when it is related to the level of understanding obtained by students. Student’s perspective is also one of the considerations in this study, students are asked to fill out a questionnaire regarding their level of understanding to be studied and compared with the stimulus in the form of a Pre-Test, Pre-Test Discussion, and Material Explanation to be studied by students' responses in the form of Post-Test scores before the lecture ends. Class leaders were also interviewed directly to find the right learning methods, especially as new students in the Introduction to Accounting course. The results of the student Pre-Test and Post-Test assessments show that grades when lectures are held offline, are better than grades when lectures are held online. 191 out of 193 students chose offline lectures as more suitable for their understanding, especially in the Introduction to Accounting course. The class president also mentioned connection problems during an interview as the main obstacle when lectures were held online.
DAMPAK PERUBAHAN PERILAKU KONSUMEN SAAT PANDEMI COVID-19 PADA PENINGKATAN PENJUALAN E-COMMERCE PADA KAB. SUMENEP Istiyanatul Mahbubah; Sofie Yunida Putri
BAJ: Behavioral Accounting Journal Vol. 4 No. 1 (2021): January-June 2021
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v4i1.119

Abstract

COVID-19 has resulted in various business sectors, especially MSMEs facing far more significant challenges and uncertainties than before, so it is necessary to build greater adaptability through the digitalization process, a challenge for all business sectors to operate efficiently and safely. In addition, one way that can help them maintain efficiency and safe operations during the pandemic is to adopt digitalization or start switching from conventional trading methods to online trading, which is often known as electronic commerce (e-commerce). This spending medium is nothing new. However, due to the limitations and restrictions that existed during the pandemic, consumers tend to experience changes in shopping behaviour, so this will affect the increase in e-commerce business sales. The study aims to identify how the impact of changes in consumer behaviour during the COVID-19 pandemic on increasing sales of e-commerce businesses in Sumenep Regency. This research is quantitative research using SPSS as a test tool. This study concludes that the COVID-19 pandemic has resulted in changes in consumer behaviour that affect the increase in sales of the E-Commerce business in Sumenep Regency, which means that the pandemic has increased income for e-commerce business people when compared to before the COVID-19 pandemic.
DIGITAL DISRUPTION: PELUANG ATAU ANCAMAN BAGI EKSISTENSI PROFESI AKUNTAN DI MASA DEPAN Sofie Yunida Putri
BAJ: Behavioral Accounting Journal Vol. 2 No. 2 (2019): July-December 2019
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v2i2.44

Abstract

This study aims to examine the impact, both opportunities and threats, of digital disruption on the existence of the accounting profession in the future. This is a qualitative research with a transcendental phenomenology approach, which explores accountants' perspectives related to the digital disruption phenomenon faced by the accounting profession. Data collection was carried out with a semi-structured interview technique of three key informants who worked as educators at UPN "Veteran" Jawa Timur. The impact of digital disruption in this research is the impact of the use of virtual classroom systems on accountant educators and the use of accounting software for accountants. The results of this study indicate that digital disruption has no impact on the existence of the accounting profession as long as the accountant is able to adapt to technological developments. Therefore, to maintain its existence, an accountant must be able to adapt to technological developments and increase his mastery of knowledge.
Co-Authors Acynthia Ayu Wilasittha Agustina, Rachma Akmalia, Elsavira Nurul Aliza Karima Anam, Sahrul Arnez Cendana Azmiyanti, Rizdina Batara, I Wayan Darma Bayu Rama Laksono Cendana, Arnez Cherry Novia Cantika Dea Amanda Putri Diajeng Salsabila Kautsar Dwi Suhartini Dwi Suhartini Endah Susilowati Erna Sulistyowati Fadhiatus Zahro Fadilah, Aidha Kurnia Wardhani Februeni, Adinda Fitri Firman Eka Putra Haryati, Tantina I Wayan Darma Batara Indrawati Yuhertiana Intan Dewi Maharani Istiyanatul Mahbubah Iyaza Zumariz Januar, Muhammad Kiki Kirana, Nanda Wahyu Indah Maharani Putri Rabbani Mahbubah, Istiyanatul Maheran Zakaria Marchelo Boas Permata Marseto, Marseto Muhammad Kiki Januar Muslimin Muslimin Nanda Wahyu Indah Kirana Permata, Marchelo Boas Putra, Firman Eka Putri, Mayzura Rahma Aulia Rachman, Deviyanti Sofia Rizdina Azmiyanti Sahrul Anam Salsabilla, Faizah Maulanda Sari Andayani Sari, Nurachma Priyamita Sonya Azharani Nugrahani Tantina Haryati Tituk Diah Widajantie Tituk Diah Widajantie Tituk Diah Widajantie Tituk Diah Widajantie Tituk Diah Widajantie Wardhana, Ricko Syahputra Jaya