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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Nusantara Medical Science Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan GEMA EKONOMI JASF (Journal of Accounting and Strategic Finance) Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Economy, Education and Entrepreneurship (IJE3) KARYA: Jurnal Pengabdian Kepada Masyarakat International Journal of Multidisciplinary Research and Literature (IJOMRAL) NIKAMABI : Jurnal Ekonomi & Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indo-Fintech Intellectuals: Journal of Economics and Business IIJSE
Sari Andayani
UPN “Veteran” Jawa Timur
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Public Health Social Sciences Other

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PENGARUH PARTISIPASI ANGGARAN, KOMPETENSI SDM, PEMANFAATAN TI DAN KOMITMEN ORGANISASI TERHADAP KINERJA PEGAWAI Afif, Hilmi Wildan; Andayani, Sari

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.74 KB) | DOI: 10.31955/mea.v5i3.1446

Abstract

Kinerja pegawai lembaga pemerintahan yang baik wajib dipunyai oleh seseiorang pegawai dimana dia juga diitempatkan sebagai pemberi tanggung jawab. Penyusunan anggaran di dalam instansi tentang kondisi dimana informasi keuangan, kinerja pegawai untuk menilai di masa lalu, sekarang dan mendatang. Penelitian ini mengunakan jenis penelitian pendekatakn Kuantitaif. Populasi yang di gunakan dalam penelitian ini yakni Griya Wreda Dinas Sosial Kota Surabaya dengan mengambil 54 sampel pegawai. Penelitian ini menggunakan data primer dengan penyebaran kuisioner dan teknik pengambilan sampel ialah Simple Random Sampling dan Software PLS 3.0. Hasil penelitian pada penyusunan anggaran dan kompetensi SDM tidak berdampak baik terhadap kinerja pegawai sedangkan Pemanfaatan Teknologi dan Komitmen Organisasi berdampak baik terhadap Kinerja Pegawai.
PENGARUH SISTEM, DISKRIMINASI, INFORMASI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK ORANG PRIBADI TENTANG ETIKA TAX EVASION Rachmadeka, Alfian; Andayani, Sari

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.739 KB) | DOI: 10.31955/mea.v5i3.1559

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh sistem perpajakan, diskriminasi, informasi perpajakan terhadap persepsi wajib pajak orang pribadi tentang etika tax evasion. Objek penelitian ini dilakukan di KPP Pratama Madiun yang berlokasi di Jalan Mayor Jend. Di Panjaitan No 4, Pandean, Kec. Taman, Kota Madiun, Jawa Timur 63131. Metode penelitian yang digunakan adalah metode kuantitatif dengan data primer yang diperoleh dari kuesioner yang diukur dengan skala likert. Penelitian ini dilakukan di Kantor Pelayanan Pajak Pratama Madiun menggunakan responden sebanyak 100 orang WPOP. Sampel yang digunakan yaitu simple random sampling. Data penelitian ini dikumpulkan dengan menggunakan kuisioner online dengan menggunakan platform google form, kemudian diolah menggunakan SPSS 22.0. Hasil penelitian ini menyatakan bila sistem perpajakan (X1) memilili dampak pada etika tax evasion, diskriminasi (X2) memiliki dampak pada etika tax evasion, informasi perpajakan (X3) tidak memiliki dampak pada etika tax evasion pada KPP Pratama Madiun.
PENGARUH KUALITAS PELAYANAN, PEMAHAMAN PERATURAN, SOSIALISASI, SANKSI PAJAK, PENERAPAN E-FILLING TERHADAP KEPATUHAN WPOP DALAM MEMBAYAR PAJAK Pramesty, Meilinda; Andayani, Sari

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.739 KB) | DOI: 10.31955/mea.v5i3.1561

Abstract

Kajian ini hendak melakukan pengujian kualitas pelayanan, pemahaman peraturan, sosialisasi, serta sanksi pajak, penerapan e-filing terhadap ketaatan waib pajak orang pribadi dalam hal membayar pajak. Pendekatan kuantitatif digunakan dalam penelitian ini di mana peneliti hanya mengambil data primer berupa kuesioner penelitian. Melalui penggunaan simple random sampling, sampel penelitian ditentukan sejumlah 100 orang yang memiliki kewajiban membayar pajak. Peneliti menyebarkan kuesioner melalui platform Google Form untuk mengambil data yang kemudian diolah menggunakan SPSS 22.0. dari hasi penellitian menunjukkan mutu layanan pajak, kemampuan masyarakat memahami aturan perpajakan, pemberlakuan sanksi perpajakan dan implementasi e-flling memiliki pengaruh yang signifikan pada ketaatan membayar pajak. Sementara itu, sosialisasi terkait pajak tidak memiliki pengaruh pada ketaatan dalam membayar pajak.
EFEKTIVITAS PENGELOLAAN DANA DESA DALAM PEMBANGUNAN DI DESA KLURAK KECAMATAN CANDI KABUPATEN SIDOARJO TAHUN 2019 Dewi, Fitriani Sandra; Andayani, Sari
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 1 (2022): Edisi Januari - April 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i1.1830

Abstract

Tujuan penelitian ini adalah untuk menganalisis ke efektivitasan efektivitas pengelolaan dana desa guna pembangunan dan pemberdayaan masyarakat desa Klurak Kecamatan candi Kabupaten Sidoarjo. Jenis riset yang dipergunakan adalah riset deskriptif serta menggunakan metode kualitatif. Proses pengumpulan data yang dipergunakan adalah observasi langsung, wawancara, serta dokumen pendukung dari RPJKMD klurak Kecamatan Candi Kabupaten Sidoarjo. Keyman yang digunakan dalam riset ini berjumlah 4 (empat) orang yang terdiri dari Kepala Desa, Sekretaris Desa, Bagian Keuangan serta Tokoh Masyarakat. Proses analisis yang dipergunakan adalah pengumpulan data, reduksi data, display data, dan penarikan kesimpulan. Berdasarkan hasil riset dapat disimpulkan bahwa kinerja Pemerintah Desa Klurak telah dilaksanakan dengan baik dan masyarakat juga antusias dengan dilakukannya pembangunan. Serta Pengelolaan dana desa sudah sesuai dengan indicator efektivitas, yakni sudah melalui proses perencanaan, pelaksanaan, pengawasan dan transparansi serta dampaknya bagi masyarakat sudah dilaksanakan dengan baik.
PEMANFAATAN E-COMMERCE PEKEN DALAM MENINGKATKAN PENJUALAN UMKM TOKO KELONTONG WILAYAH PAKAL SURABAYA BARAT Madaharsa, Abhyasa Sulthan; Andayani, Sari
KARYA: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2024): KARYA: Jurnal Pengabdian Kepada Masyarakat
Publisher : FKIP Universitas Samawa

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

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dampak dari pemanfaatan E-commerce Peken pada peningkatan penjualan kepada para pelaku UMKM Toko Kelontong yang sudah terdaftar dan melakukan transaksi menggunakan E-commerce Peken khususnya pada UMKM Toko Kelontong di Kecamatan Pakal Surabaya Barat. Penelitian ini dilakukan menggunakan metode penelitian kualitatif dengan pendekatan deskriptif dengan tujuan untuk mendapatkan perspektif kondisi para pelaku UMKM Toko Kelontong apa adanya. Melalui observasi dan wawancara hasil penelitian menunjukkan pengaruh E-commerce Peken terhadap peningkatan penjualan bergantung pada customer Aparatur Sipil Negara (ASN) Kota Surabaya, operasional dalam penggunaan aplikasi dan beberapa strategi penjualan yang diterapkan oleh masing-masing pelaku UMKM Toko Kelontong.
THE EFFECT OF TAXPAYER AWARENESS ON MOTOR VEHICLE TAXPAYER COMPLIANCE WITH TAX SOCIALIZATION AS A MODERATING VARIABLE Dewantari, Aliya Zhalsabilla; Andayani, Sari
International Journal of Multidisciplinary Research and Literature Vol. 2 No. 6 (2023): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v2i6.170

Abstract

This study aims to find empirical evidence about taxpayer awareness's effect on motor vehicle tax compliance moderated by tax socialization. The population in this study are taxpayers of two-wheeled and four-wheeled motorized vehicles registered at the Bojonegoro SAMSAT Office reported in 2022. The sample used is part of the population. The models obtained were 100 respondents who were calculated using the Slovin formula. The data was collected in this study through surveys and questionnaires distributed to taxpayers at the SAMSAT and Google offices. The analysis technique uses the Structural Equation Modeling (SEM) method with the Partial Least Square (PLS) approach with the SmartPLS 4.0 software application. The results of this study indicate that taxpayer awareness has a significant influence on motor vehicle tax compliance. However, tax socialization weakens taxpayer awareness of taxpayer compliance
Analisis faktor-faktor pengaruh minat mahasiswa akuntansi dalam memilih karir sebagai akuntan publik Dzulfiadevi, Alifa; Andayani, Sari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.555 KB) | DOI: 10.32670/fairvalue.v4i11.1778

Abstract

The aim of this research is to examine and find out the effect of Financial Appreciation, Labor Market Consideration, Working Environment, and Professional Recognition towards Accounting Students’ Interest of State Universities throughout Surabaya in Career Projection as Public Accountant. This research utilizes primary data in the form of questionnaire. The sample take on 87 respondents with sampling technique using ‘proportionate stratified random sampling’ method. The data in this research is analysed by espousing double regression analysis method whose counting is done using SPSS program. This research presents a result showing that financial appreciation, labor market consideration, working environment, and professional recognition affect the accounting students’ interest in career projection as public accountant.
THE INFLUENCE OF TAXPAYER AWARENESS AND TAXPAYER COMPLIANCE ON THE IMPLEMENTATION OF THE VOLUNTARY DISCLOSURE PROGRAM (PPS) AT THE KPP PRATAMA RUNGKUT IN SURABAYA Yunita, Asmiasih; Andayani, Sari
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 3 No. 3 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i3.203

Abstract

This study aims to investigate the impact of tax knowledge, taxpayer awareness, and taxpayer compliance on the successful implementation of the Voluntary Disclosure Program (PPS) at the Rungkut Pratama Tax Office in Surabaya. In the focus of this study, the population of concern is individual taxpayers who actively participate in the Voluntary Disclosure Program in the region. Through simple random sampling techniques, the total number of samples used in this study was recorded as many as 96 individual taxpayers. The method used in this study is Smart-PLS, a path analysis method based on SEM (Structural Equation Modeling) that provides a framework for analyzing the relationship between the variables in the model. By utilizing this instrument, this study aims to understand more deeply how the variables of tax knowledge, taxpayer awareness, and taxpayer compliance interact. It can influence the effectiveness and outcomes of the Voluntary Disclosure Program. The results obtained from the analysis of this study illustrate exciting findings. Firstly, surprisingly, taxpayers' awareness level does not significantly impact the success rate of the Voluntary Disclosure Program (PPS) in this region. However, these results raise further questions about other factors that may have influenced taxpayer attitudes and participation in the program.
ANALYSIS OF THE INFLUENCE BETWEEN FRAUD TRIANGLE AND PERFECTIONISM ON ACADEMIC FRAUD OF ACCOUNTING STUDENTS (CASE STUDE OF ACCOUNTING STUDENT IN SURABAYA) Safalas, Malta Dirga; Andayani, Sari
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 3 No. 3 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i3.210

Abstract

Academic fraud in the world of lectures is a phenomenon that significantly tarnishes the name of education. Academic fraud students commit does not reflect their identity as educated individuals who have received instruction. This study aims to test, analyze, and prove the effect of pressure, opportunity, rationalization, and perfectionism on academic fraud committed by accounting students in Surabaya. This study used a proactive stratified random sampling technique and obtained a sample size of 93 students. The research method used is quantitative with multiple linear regression analysis using the SPSS Version 25 program. The results of this study indicate that pressure, opportunity, and perfectionism do not significantly affect the academic fraud of accounting students, as evidenced by the significance value> 0.05 in the hypothesis test results. At the same time, rationalization is proven to significantly affect academic fraud among accounting students, with a significance value in the hypothesis test of <0.05
LEVERAGE AND LIQUIDITY LEVELS: THE IMPACT ON FINANCIAL DISTRESS IN VARIOUS SECTORS OF VARIOUS INDUSTRIES Putri, Diana Rizki Cahyani; Andayani, Sari
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.254

Abstract

This study is useful to determine the effect of leverage and liquidity on financial distress in various industrial sectors. The population used in this study is companies in various industrial sectors listed on the Indonesia Stock Exchange (IDX) during 2019 to 2022, which was obtained by 56 companies. The sample collection technique used is purposive sampling, with criteria for companies in various industrial sectors that present complete financial statements in rupiah during 2019 to 2022. So that 30 companies were obtained with 120 observational data during 2019-2022. This research applies analytical techniques in the form of multiple linear regression analysis through normality tests, classical assumption tests, and hypothesis tests. This study used the help of the Statistical Program for Social Science 25 program. The results of this study revealed leverage has a negative effect on financial distress, while liquidity has a positive effect on financial distress
Co-Authors Adelia, Dian Nuningrum Afif, Hilmi Wildan Assegaf, Syarifah Nurul Yanti Rizki Syahab Aurelion, Candra Ayuningtias, Puput Mia Dewantari, Aliya Zhalsabilla Dewi, Fitriani Sandra Dzulfiadevi, Alifa Endah Susilowati Fadilah, Aidha Kurnia Wardhani Farhan Rizqullah, Muhammad Hartono Putra, Galih Abisatya Kirana, Nanda Wahyu Indah Kristianto, Daniel Efrian Leilani, Ailsa Belinda Madaharsa, Abhyasa Sulthan Meylawati, Adelia Putri Mistika Zakiah Mochammad, Taufiq Nurjannah, Eka Fitri Pamungkasari, Shandra Agusti Pramesty, Meilinda Putri, Diana Rizki Cahyani Qisthi, Dianelita Asyifa Rachmadeka, Alfian Rista, Raharka Prismadifa Safalas, Malta Dirga Shabiihah, Anudya Dhiya Sofie Yunida Putri Yunita, Asmiasih