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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Distribusi Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal EQIEN - JURNAL EKONOMI DAN BISNIS Jambura Economic Education Journal Jurnal Riset Akuntansi Aksioma Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) International Journal of Economy, Education and Entrepreneurship (IJE3) Behavioral Accounting Journal Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ilmiah Manajemen dan Akuntansi
Haryati, Tantina
Department Of Accounting, Economics And Business Faculty. Universitas Pembangunan Nasional “Veteran”, Jawa Timur, Surabaya 60294, Indonesia
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Pengaruh Latar Belakang Pendidikan, Ukuran Usaha dan Literasi Keuangan terhadap Perencanaan Keuangan UMKM Di Masa Pandemi Covid-19 Cintia Sinaring Sinanding; Tantina Haryati
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.553

Abstract

Economic support in Indonesia during the Covid-19 pandemic is MSMEs. The aims of the study is to empirically test the influence of educational background, business size and financial literacy on the financial planning of MSMEs in South Surabaya during the Covid-19 pandemic. This research uses primary data with quantitative research types using WarpPLS 7.0, the sample in this study is MSMEs spread in the South Surabaya area. Data collection is carried out by questionnaires distributed directly by researchers to MSMEs in the South Surabaya Region using random sampling methods. Hypothesis testing is looking at the probability value (p-value). This study found that educational background and financial literacy had a significant effect on the financial planning of MSMEs in South Surabaya during the Covid-19 pandemic. This phenomenon shows that education background and financial literacy are important factors for MSMEs in South Surabaya during the Covid-19 pandemic in conducting financial planning
Perilaku Whistleblowing, Perspektif Theory Of Planned Behavior dengan Gender Sebagai Pemoderasi Yulita Dwi Nuraini; Tantina Haryati
Behavioral Accounting Journal Vol 5 No 2 (2022): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i2.166

Abstract

This study aims to test and analyze empirically the effect of attitudes, subjective norms, and behavioral control on the intention to commit whistleblowing moderated by gender using the theory of planned behavior. This research uses a quantitative approach. The population of this research is students of the Accounting Department, Faculty of Economics and Business, Airlangga University batch 2016. The samples obtained are 100 accounting students at Airlangga University Class of 2016. The data of this study are primary data obtained by distributing questionnaires directly to respondents. The analytical technique used in this research is Partial Least Square (PLS) using SmartPLS 2.0. The results of the study prove that Airlangga University students majoring in Accounting have the intention of whistleblowing in Airlangga University students who are supported by good ethical behavior but are still afraid to do so.. Behavioral control can increase the intention to do whistleblowing, while subjective norms have not contributed, while only the gender variable can strengthen the attitude of students to carry out whistleblowing intentions and female students are more daring to become whistleblowers.
Analisis Kelayakan Pendanaan Pembangkit Listrik Energi Baru Terbarukan (EBT) di Sulawesi Barat Alyaa Ashiilah Setiawan; Tantina Haryati
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.798

Abstract

This study aims to analyze the investment attractiveness of New Renewable Energy (NRE) power plants in West Sulawesi, which currently has not attracted the attention of investors to replace PLTU in the biomass sector with factors that influence investors in making investment decisions including capital budgeting factors. This study uses a qualitative research approach. The research method used is phenomonology in the form of an analysis of the attractiveness of investment in the development of the NRE electricity sector in West Sulawesi. Based on the results of the analysis, it can be concluded that the investment attractiveness of New, Renewable Energy (NRE) in West Sulawesi is quite attractive in the eyes of foreign investors, but there are obstacles that hinder the negotiation process, namely regulations that are less detailed in the pricing system for NRE generation. So it is necessary that capital budgeting method has an important role in influencing investor decisions in investment decisions.
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.
PENGARUH PROFESIONALISME, INTENSITAS MORAL, DAN PERSONAL COST OF REPORTING TERHADAP INTENSI AUDITOR MELAKUKAN WHISTLEBLOWING Eirene Dewi Anggraeni; Tantina Haryati
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 2 (2021): Desember 2021
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.397 KB) | DOI: 10.31959/jm.v10i2.706

Abstract

Dalam dunia kerja seorang auditor, terdapat dua aspek terpenting dalam pekerjaannya, yaitu profesionalisme dan intensitas moral. Bukan hanya untuk mengungkapkan kewajaran atas laporan keuangan sebuah perusahaan, namun juga dalam mengungkap tindak kecurangan dalam laporan keuangan. Selain profesionalisme dan intensitas moral, terdapat personal cost of reporting yang menjadi pemikiran paling pertama sebelum seseorang melakukan whistleblowing karena jika tindakan pelaporan yang dilakukan akan membahayakan dan memberi dampak buruk terhadap dirinya, maka akan membuat kecenderungan seseorang untuk melakukan pelaporan menjadi sangat minim. Penelitian ini dilakukan guna mengetahui pengaruh atas profesionalisme, intensitas moral, dan personal cost of reporting terhadap intensi auditor melakukan whistleblowing. Penelitian ini penelitian kuantitatif dari data kuesioner google form. Populasi sebanyak 130 auditor yang bekerja pada KAP di Surabaya., sedangkan sampel penelitian sebanyak 98. Analisis data dibantu dengan software SmartPLS. Berdasarkan hasil penelitian, diperoleh hasil profesionalisme dan intensitas moral berpengaruh signifikan terhadap intensi auditor melakukan whistleblowing, sedangkan personal cost of reporting tidak berpengaruh signifikan terhadap intensi auditor melakukan whistleblowing.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL PEMERINTAH DAERAH Zsalzsabila Izzatunnisa Zulkarnain; Tantina Haryati
Jurnal Riset Akuntansi Vol 22 No 1 (2023): Jurnal Riset Akuntansi Aksioma, Juni 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i1.204

Abstract

Tujuan dilakukannya penelitian ini yakni menguji serta membuktikan Pendapatan Asli Daerah dan tiga komponen Dana Perimbangan, yaitu Dana Bagi Hasil, Dana Alokasi Khusus, serta Dana Alokasi Umum, memberikan pengaruh terhadap Belanja Modal Pemerintah Daerah kabupaten/kota di Provinsi Maluku pada periode 2017-2021. Pendekatan penelitian ini ialah kuantitatif dengan menggunakan data sekunder sebagai sumber data berupa Data Realisasi APBD dari 11 kabupaten/kota Provinsi Maluku tahun 2017-2021 yang diakses melalui laman resmi Direktorat Jenderal Perimbangan Keuangan (DJPK) RI (www.djpk.kemenkeu.go.id). Temuan yang didapatkan dari hasil uji penelitian ini ialah Pendapatan Asli Daerah memiliki pengaruh pada aktivitas Belanja Modal. Namun, untuk Dana Bagi Hasil, Dana Alokasi Khusus serta Dana Alokasi Umum tidak memiliki pengaruh signifikan terhadap aktivitas Belanja Modal Pemerintah Daerah kabupaten/kota di Provinsi Maluku tahun 2017-2021.
BUDGETARY GOAL CHARACTERISTICS, AKUNTABILITAS, DAN TRANSPARANSI TERHADAP KINERJA ANGGARAN DIMODERASI KOMITMEN ORGANISASI Hayyin Rizki Utami; Tantina Haryati
Jambura Economic Education Journal Vol 5, No 2 (2023): JULY 2023
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v5i2.18963

Abstract

The complexity of regional financial management with minimal human resources when measured from the quality aspect, it is important to study the implementation of budgetary goal characteristics, transparency, and accountability in managing budget performance with the concept of value for money in government agencies. This study examines and analyzes the relationship between budgetary goal characteristics, transparency, and accountability for budget performance with the concept of value for money and organizational commitment as a moderating variable. This study used a quantitative method with the subject of employee/staff analysis related to the budget at the BPKPD Pamekasan Regency. The WarpPLS 7.0 application is used as a data analysis technique. The research findings show that budgetary goal characteristics, accountability, and transparency have a positive and significant effect on the value for money concept of budget performance management in the BPKPD, Pamekasan Regency. Organizational commitment can moderate budgetary goal characteristics, accountability, and transparency of budget performance management with a value for money concept.
Ukuran Perusahaan dan Media Exposure Terhadap Pengungkapan Corporate Social Responsibility dengan Kepemilikan Institusional Sebagai Variabel Moderasi Naufal Bayu Ardhana; Tantina Haryati
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.6149

Abstract

This study aims to examine the effect of institutional ownership as a moderating variable on company size and media exposure on disclosure of corporate social responsibility (CSR) in companies in the mining sector. The research method used is quantitative through company financial data. Research results a) The size of the company on the disclosure of Corporate Social Responsibility (CSR) has a positive regression coefficient and the resulting p-value (sig.) is below 5% (sig. = 0.000) or 0 <0.05; b) media exposure to Corporate Social Responsibility (CSR) disclosure has a positive regression coefficient with a p-value (sig.) resulting in below 5% (sig = 0.000) or 0 <0.05; c) institutional ownership moderates the relationship between firm size and Corporate Social Responsibility (CSR) disclosure which has a negative sign with a p-value (sig.) which is below 5% (sig. = 0.043) and the coefficient value is -0.120; d) institutional ownership moderates media exposure and disclosure of Corporate Social Responsibility which has a p-value (sig.) which is above 5% (sig. = 0.083) and has a negative coefficient value of -0.162. In conclusion, company size and media exposure have a significant effect on the disclosure of Corporate Social Responsibility. Meanwhile, institutional ownership as a moderating variable negatively affects the relationship between firm size and Corporate Social Responsibility (CSR) disclosures and institutional ownership as a moderating variable negatively affects the relationship between media exposure and Corporate Social Responsibility (CSR) disclosures. Keywords: Corporate Social Responsibility, Institutional Ownership, Media
Analisis Good Corporate Governance dan Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Elsa Sabrina Agustia; Tantina Haryati
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.7525

Abstract

This research aims to study how corporate governance and company characteristics influence corporate social responsibility disclosure. There are many components that form effective corporate governance, including independent commissioners, audit committee, managerial ownership, board of directors, profitability and leverage. The population of this research is food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2021 research period. The sample determination process used purposive sampling, obtaining 40 samples with a period of 5 years. The research results show that the audit committee and managerial ownership variables influence CSR disclosure. Meanwhile, the variables independent commissioner, board of directors, profitability and leverage have no effect on CSR disclosure. Keywords: Good Corporate Governance (GCG), Corporate Social Responsibility (CSR)
Co-Authors Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Aini, Septina Nur Alyaa Ashiilah Setiawan Anam, Sahrul Anidya Rahma Anisa Hanif Fadia Hayya Arnez Cendana Budiwitjaksono, Gideon Setyo Cendana, Arnez Cintia Sinaring Sinanding Dinda Kama Dita Eirene Dewi Anggraeni Elsa Sabrina Agustia Elyana Putri Nur Fitri Fabiola Dinda Effendi Fadhiatus Zahro Farizah Nur Amalia Fatima Thuzahra Fatkhurrozi, Bima Akmal Febrian Eka Candra Wicaksana Fikri Azhari Ramadhani Firman Eka Putra Galuh Candra Mustika Dewi Hayyin Rizki Utami Ika Faradilla Purwaningrum Januar, Muhammad Kiki Jelita, Fernanda Putri Khansa Hasna Nur Khairunnisa Kirana, Nanda Wahyu Indah Kusnadi, Sal-Sabilla Narita Kusuma, Titis Widya Marshanda, Almira Yasmin Maulana Herlambang Melindah Seviona Mifta Wardhani Putri Mochamad Sulthan Firdaus Muhammad Kiki Januar Nanda Wahyu Indah Kirana Naufal Bayu Ardhana Niken Handayani, Rukmining Tias Nur Aisyah, Fara Sahira Pusparini, Dinda Ayu Puspasari, Marchsyta Dwi Putra, Firman Eka Putri, Parwanti Nuryoko R. Muh. Syah Arief Atmaja Wijaya Rafli Syahrul Hikam Rahma, Anidya Rahmania, Siti Khodijah Ramdania, Anisa Nur Refdy Radhinka Firza Rohmah, Mufidatur Sahrul Anam Sihotang, Diva Amelia Silalahi, Olivia Yunita Singgih Alfiyahya Siti Salzabila Faizaroh Aizy Siti Sundari Soffi Marisha Yuliani Sofie Yunida Putri Sofie Yunida Putri Syaqna Salsabila Putri Sylvia Martha Tacfia Fitri Handayani Tauristasari, Lila Tuti, Yeny Widya Vendy, Vicky Vicky Vendy Wardhana, Ferdy Widodo, Ulfa Puspa Wanti Widyanti, Rara Anggita Salsabila Wulandari Hidayanti Yanti, Anisyah Firda Yulita Dwi Nuraini Zahra, Bilqist Nabila Zsalzsabila Izzatunnisa Zulkarnain