Article Per Year (5 Year)
p-Index From 2020 - 2025
0.92
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JCA (Jurnal Cendekia Akuntansi) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Accounting Studies and Tax Journal
Awalina, Putri
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Environmental Science Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Implementasi PSAK 69 Agrikultur Terhadap Penilaian Aset Biologis pada Industri Perkebunan Nanas di Kabupaten Kediri Awalina, Putri; Sari, Debby Monica Kartika; Naruli, Akhmad
JCA (Jurnal Cendekia Akuntansi) Vol 4 No 2 (2023): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v4i2.4736

Abstract

ABSTRAK Penelitian ini membahas mengenai implementasi PSAK 69 Agrikultur pada entitas agrikultur pada sektor perkebunan nanas tepatnya pada Kelompok Tani Sari Bumi di Kecamatan Ngancar, Kab. Kediri. Tujuan dari penelitian ini adalah memberikan pemahaman mengenai implementasi PSAK 69 Agrikultur untuk menilai aset biologis nanas. Jenis penelitian ini adalah deskriptif kuantitatif dengan sumber data primer dan sekunder. Teknik pengumpulan data adalah wawancara secara langsung dan dokumentasi. Hasil penelitian menunjukkan bahwa Kelompok Tani Sari Bumi belum memahami dengan baik PSAK 69 Agrikultur. Nilai dari aset biologis nanas belum diakui pada laporan keuangan, tetapi dilihat dari pengakuan dan pengukuran sudah sesuai dengan PSAK 69 Agrikultur, sedangkan untuk penyajian dan pengungakapan belum sesuai. Dalam implementasi PSAK 69 Agrikultur kendala yang dihadapi Kelompok Tani Sari Bumi adalah keterbatasan sumber daya manusia mengenai akuntansi keuangan serta tidak adanya kewajiban untuk mempublikasikan laporan keuangan sehingga menyebabkan ketidakpatuhan terhadap standar yang berlaku. Kata Kunci : PSAK 69 Agrikultur, Aset Biologis, Nanas ABSTRACT This study discusses the implementation of PSAK 69 Agriculture in pineapple plantation agricultural entities at the Kelompok Tani Sari Bumi in Ngancar District, Kediri Regency. The study aims to provide an understanding of the implementation of PSAK 69 Agriculture to assess the biological assets of pineapple. The type of reseacrh is descriptive quantitative, using primary and secondary data sources. Data collection techniques involved direct interviews and documentation. The results of the research show that the Kelompok Tani Sari Bumi has not yet understood PSAK 69 Agriculture. The value of biological assets of pineapple has not been recognized in the financial statements, but in terms of recognition and measurement, it complies with PSAK 69 Agriculture. However, in terms of presentation and disclosure, it is not yet in line with the standard. This is due to limited financial accounting expertise and the absence of a requirement to publish financial reports, leading to non-compliance with applicable standards. Keywords : PSAK 69 Agriculture, Biologic Assets, Pineapple
PELATIHAN DAN PENDAMPINGAN MENGGUNAKAN MYOB DAN E-SPT Rahayu, Puji; Hilda Agustin, Beby; Awalina, Putri; Isnaniati, Siti
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 1 No. 6 (2023): Desember
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v1i6.188

Abstract

Pasca covid-19 perilaku bisnis sudah mulai berubah, maka para pelaku usaha juga dituntut untuk beradaptasi. Mengingat pentingnya tehnologi di bidang ekonomi sekarang ini maka tergeraklah para tim PKM dari prodi Akuntansi Fakultas Ekonomi Universitas Islam Kadiri untuk melakukan pelatihan dan pendampingan dalam menyusun laporan keuangan dengan aplikasi MYOB dan menyusun laporan pajak dengan aplikasi E-SPT Badan. Tujuan dari pengabdian kepada masyarakat ini untuk memberikan pelatihan dan pendampingan kepada peserta kegiatan yang merupakan karyawan PT. Agrimara Cipta Nutrindo. Adapun metode yang digunakan dalam kegiatan ini menggunakan dua pendekatan yaitu ceramah saat pelatihan dan metode pendampingan saat praktek. Hasil dari kegiatan ini peserta kegiatan sudah sangat paham tentang cara menyusun laporan keuangan menggunakan aplikasi MYOB maupun menyusun laporan pajak menggunakan aplikasi E-SPT. Meskipun ada yang masih sering lupa step by step penginputan transaksi menggunakan aplikasi MYOB. Namun, secara keseluruhan peserta kegiatan sangat senang akan adanya kegiatan ini karena hadirnya aplikasi MYOB dan E-SPT membuat pekerjaan mereka lebih efisiensi waktu.
The Impact of Corporate Governance on Capital Structure For Companies Listed on The IDX Erlikawati, Erlikawati; Srihastuti, Eni; Awalina, Putri; Agustin, Beby Hilda
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.4092

Abstract

This study was conducted due to the challenges in implementing good governance practices in public companies in Indonesia. Companies in Indonesia also face challenges in ownership and control of the company. Amidst the increasingly complex business world, corporate governance and decision-making regarding capital structure are becoming increasingly important. The purpose of this study is to determine how corporate governance, especially commissioner compensation, board size, and company size affect the company's capital structure. The sample of this study includes companies listed on the LQ 45 index on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The research data comes from financial reports available on the IDX website. To test the hypothesis, a two-way ANOVA analysis was used. The research findings show that there is no significant difference in capital structure related to compensation and board size. Conversely, company size shows a significant effect on variations in capital structure. In addition, there is no significant interaction between board compensation, board size, and company size in their effect on differences in company capital structure.
Pengaruh Kualitas Audit dan Asimetri Informasi terhadap Manajemen Laba dengan Good Corporate Governance sebagai Variabel Moderasi Hidayah, Tri Noor; Awalina, Putri; Suprapto, Fitria Magdalena
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2699

Abstract

The purpose of this study is to investigate the relationship between Audit Quality and Earnings Management, using GCG as a moderating variable. Additionally, this study will examine the influence of Information Asymmetry on Earnings Management, moderated by GCG. Moderated Regression Analysis is the research approach used to investigate the moderating effect of GCG and the correlation among variables. Twenty companies were selected as the sample using purposive sampling over a five-year period (2019–2023). The findings indicate that earnings management is significantly influenced by audit quality, and that GCG strengthens the effect of audit quality in reducing earnings management practices. However, GCG is found to be involved in regulating the relationship between Information Asymmetry and Earnings Management, although Information Asymmetry does not directly have a significant impact on Earnings Management. The importance of using GCG principles to enhance accountability and transparency in corporate financial management is emphasized by this study. The results indicate that audit quality has a negative effect on earnings management, while information asymmetry has a positive effect. Good Corporate Governance is proven to moderate the relationship between information asymmetry and earnings management. This study contributes to strengthening agency theory and corporate governance oversight practices.
ANALYSIS OF THE INFLUENCE OF OWNERSHIP STRUCTURE ON THE LEVEL OF TAX AVOIDANCE IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD 2021–2023 Putri, Trianita Kusuma; Awalina, Putri; Sahara, Khasanah
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 2 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/3j6tg188

Abstract

This study aims to analyze the effect of ownership structure on the level of tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The research method used is quantitative with a multiple linear regression approach. The sample was selected using the purposive sampling method and resulted in 14 companies as samples, with a total of 42 annual financial report data. The results of the study indicate that ownership structure partially or simultaneously affects the level of tax avoidance. The implications of this study are important for investors in considering ownership structure when making investment decisions, as well as for regulators to understand the role of ownership in tax compliance. This study suggests that companies increase transparency and good governance in ownership structures. In addition, the Directorate General of Taxes and the Financial Services Authority (OJK) are expected to strengthen supervision and reform tax policies to prevent tax avoidance practices.
Co-Authors Agustin, Beby Hilda Erlikawati, Erlikawati Fitria Magdalena Suprapto Hidayah, Tri Noor Hilda Agustin, Beby Isnaniati, Siti Naruli, Akhmad Puji Rahayu Putri, Trianita Kusuma sahara, khasanah Sari, Debby Monica Kartika Srihastuti, Eni