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All Journal Dinamika Pendidikan International Journal of Social Science and Business International Journal of Engagement and Empowerment (IJE2) Jurnal Dinamika Akuntansi
Johari, Razana Juhaida
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Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Industrial Revolution Era 4.0: Digital Literacy of Accounting Education Students Widayati, Ani; Wibawa, Eka Ary; Septiana, Yolandaru; Johari, Razana Juhaida
Dinamika Pendidikan Vol 17, No 1 (2022): June 2022
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v17i1.36645

Abstract

This study aims to find out the different profile of digital literacy skills of four batches of Accounting Education students in the 4th industrial revolution era. As almost all human works will be replaced by robots and only those who have particular skills will be able to survive, it is essential to examine students’ digital literacy skills.  A survey employed quantitative approach was conducted with a sample of 175 of four batches Accounting Education students of Universitas Negeri Yogyakarta. The data gathered with questionnaires technique were analysed using descriptive analysis followed with multivariate analysis. The results show that the four batches Accounting Education students have different profile of digital literacy skills in terms of selecting, addressing, and evaluating information. It is suggested for the students to be aware of the changes in digital technology and its contribution to the field of education and consider it as the weapon for them to improve their digital literacy skills.
EMPOWERING SMES AND EDUCATORS: A HOLISTIC APPROACH TO TAX AWARENESS AND COMPLIANCE Khairunnisa, Hera; Musyaffi, Ayatullah Michael; Prihatni, Rida; Rachmadania, Rizki Firdausi; Anugrah, Surya; Suryono, Windy Permata; Sudiati, Rochma; Fhadira, Dinda Marsa; Irawan, Kania Allya; Johari, Razana Juhaida
International Journal of Engagement and Empowerment (IJE2) Vol. 4 No. 2 (2024): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v4i2.161

Abstract

This program is conducted to increase awareness and tax literacy of SMEs with the hope that SMEs know the taxation process such as calculating, depositing, and reporting. This webinar was held on Wednesday, May 22, 2024 and was attended by 180 participants consisting of SMEs from the East Jakarta and West Jakarta areas, students and lecturers of Universitas Negeri Jakarta, and students of Mara University of Technology Malaysia. Assoc.There were three speakers who filled this webinar event. Prof. Dr. Razana Juhaida Johari as the first speaker explained the concept of accounting for MSMEs, the second speaker, Rizky Tiaro Sulistyo, S.Tr.Ak. delivered material on the Taxation Education Program for MSMEs, Muzaki Andriawan P.S.E., B.K.P., CTAP as the third speaker closed the session with a practical discussion on income tax for MSMEs. The results of this program were carried out well. interesting material for umkm made participants actively ask questions and want to explore more about taxes that apply to umkm and accounting concepts for SMEs.
Application of Biological Accounting for Wood Commodities at Perum Perhutani Marota, Rochman; Lestari, Retno Martanti Endah; Johari, Razana Juhaida
International Journal of Social Science and Business Vol. 8 No. 4 (2024): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i4.79267

Abstract

Wood commodities constitute the most significant income of Perum Perhutani; therefore, recording the value of inventory and sales must be done by applicable Financial Accounting Standards. This research aims to empirically prove the influence of disclosure, measurement, and disclosure dimensions on applying biological accounting for managing wood resources at Perum Perhutani. This research uses quantitative research methods with a case study approach. Data was obtained through interviews and focused group discussions with internal company parties regarding the application of biological accounting and analyzed using a structural equation model (SEM). The research results show that Perum Perhutani has made several efforts to apply biological accounting to manage wood resources. That is reflected in the implications of biological accounting policies that have been implemented well. The application of biological accounting at Perum Perhutani can help increase the efficiency of resource allocation, optimize the economic value of wood products, and support strategic decision-making that is oriented toward sustainability. From an environmental perspective, biological accounting provides advantages in identifying and reducing the negative impacts of timber forest exploitation activities.
The Effect of Auditor Quality and Remote Audit on Audit Quality in Indonesia: Moderating Role of Information Technology Zaferar , Arumega; Johari, Razana Juhaida; Zarefar, Atika; M. Rasuli
Jurnal Dinamika Akuntansi Vol. 16 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i1.4031

Abstract

Purpose: This study aims to analyze the effect of audit quality and remote audit on audit quality. In addition, this study will also consider the moderating effect of information technology on the effect of auditor quality and remote audit on audit quality. Method: The population of this study were auditors of the Supreme Audit Agency of the Republic of Indonesia Representative of Riau Province. The sample of this research is all auditors in the agency because it uses a saturated sample technique, with 68 respondents. The hypothesis testing used is partial least square (PLS). Findings: The results of this study found that professional scepticism, auditor competence, and remote auditing have a significant positive effect on audit quality. Furthermore, information technology strengthens the effect of auditor professional scepticism on audit quality. However, there is no evidence information technology can strengthen the effect of competence and remote audit on audit quality. Novelty: This study broadens the literature discussing the effect of auditor and remote auditor qualifications and audit quality by considering the moderating role of information technology. This study will provide a new perspective, especially on remote audits, which are still rarely discussed.
Co-Authors Ani Widayati Atika Zarefar Eka Ary Wibawa Fhadira, Dinda Marsa Irawan, Kania Allya Khairunnisa, Hera M. Rasuli Musyaffi, Ayatullah Michael Retno Martanti Endah Lestari Rida Prihatni Rizki Firdausi Rachma Dania Rochman Marota Sudiati, Rochma Surya Anugrah Suryono, Windy Permata Yolandaru Septiana, Yolandaru Zaferar , Arumega