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All Journal Jurnal Strategi Akuntansi Akuisisi : Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal Akuntansi Kompetif Journal of Economics, Business, and Government Challenges Amnesty: Jurnal Riset Perpajakan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Optima : Jurnal Ilmiah Agribisnis, Ekonomi dan Sosial Jurnal Ilmiah Akuntansi Peradaban International Journal of Economy, Education and Entrepreneurship (IJE3) Al-Buhuts (e-journal) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) VISA: Journal of Vision and Ideas Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah MERDEKA: Jurnal Ilmiah Multidisiplin Jurnal Pengabdian Masyarakat SENSASI
Erry Andhaniwati
Fakultas Ekonomi Dan Bisnis, Jurusan Akuntansi UPN Veteran Jawa Timur, Surabaya
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT MAHASISWA AKUNTANSI DI SURABAYA DALAM MELAKUKAN PRAKTIK WHISTLEBLOWING Ariansyah, Dicky Erasta; Andhaniwati, Erry
Jurnal Akuntansi Kompetif Vol. 4 No. 3 (2021): Dampak Covid-19 dan Isu Terkini dalam Praktik Akuntansi dan UMKM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v4i3.715

Abstract

Pada riset ini mempunyai tujuan, ingin membuktikan secara empiris apakah terdapat pengaruh dari Theory of Planned Behavior terhadap niat mahasiswa akuntansi di Surabaya dalam melakukan praktik whistleblowing, pada riset ini menggunakan populasi dari Perguruan Tinggi Negeri yang ada di Surabaya antara lain PTN yang memiliki jurusan akuntansi ialah UPN “Veteran” JATIM, UNAIR, dan UNESA. Untuk metode analisis pada riset ini peneliti akan menggunakan metode deskriptif kuantitatif. Data yang digunakan juga berasal dari data primer menggunakan kuesioner yang disebarkan melalui grup social media angkatan 2017. Dari riset yang sudah dilakukan maka dapat disimpulkan bahwa hasil dari riset ini antara lain, bahwasanya norma subjektif tidak memberikan kontribusi terhadap niat mahasiswa akuntansi dalam melakukan praktik whistleblowing, sedangkan untuk dua variabel lainnya sikap pada perilaku dan persepsi kontrol perilaku memberikan kontribusi terhadap niat mahasiswa akuntansi dalam melakukan praktik whsitleblowing.
Efektivitas dan Kontribusi Pajak Bumi dan Bangunan Pedesaan dan Perkotaan terhadap Pendapatan Asli Daerah Kabupaten Bojonegoro Tahun 2018-2022 Siti Alya Noviani; Erry Andhaniwati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.100

Abstract

The purpose of this study is to determine the level of effectiveness of land and building tax revenue and how much the contribution of land and building tax to Bojonegoro District Original Revenue. Data collection techniques are carried out using documentation techniques. The data analysis technique used is the effectiveness ratio analysis technique and the contribution ratio analysis technique. This research is a quantitative descriptive research, which is based on an explanation of the numbers. The data in this study are in the form of targets and realization of Rural and Urban Land and Building Tax revenues, as well as targets and realization of Local Own Revenue for Bojonegoro Regency overnight 5 (five) years. The results of the study show that the effectiveness of the Bojonegoro Regency land and building tax from 2018 to 2022 is in the very effective category. Meanwhile, its contribution is included in the category of very less contribution to Regional Original Revenue. It is hoped that the Bojonegoro Regency Government will continue to explore potentials that can increase land and building tax revenues as well as increase the contribution of land and building tax. They need to optimize land and building tax revenues, such as adding tax collection facilities.
Pengaruh Afiliasi KAP Big Four dan Komite Audit Terhadap Integritas Laporan Keuangan Farrel Rasya Agrapana; Erry Andhaniwati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5123

Abstract

This study aims to test and analyze the effect of the Big Four KAP affiliation and the audit committee on the integrity of financial statements. The population used is all companies listed on the Indonesia Stock Exchange for the period 2020-2023, with a total sample of 43 companies. The test method uses Partial Least Square (PLS) which is processed with SmartPLS Version 3.0. The results showed that the audit committee had an effect on the integrity of financial statements and the Big Four KAP affiliation had no effect on the integrity of financial statements.
Co-Authors Ariansyah, Dicky Erasta Aryet, Balgis Cahyani, Nita Putri Devi Intania Rachmawati Diajeng Salsabila Kautsar Farrel Rasya Agrapana Febri Yanti Nur Hayati Fikri Ary Nugraha Giffary, Muhammad Firas Anandito Hadi, Nadiah Salsabila Hadyan, Mayla Leilani, Ailsa Belinda Lucinda Amanda Rista Magdalena Magdalena Muhammad Nafi Aziz Nabila Maharani Safitri Natasya, Erika Noviani, Siti Alya Nur Azizah Octavia, Melyana Oryza Tannar Putri, Cici Ardina Prayitno Rahmawati, Devy Rizky, Wahyu Adinda Sagita, Putri Dewi Siti Alya Noviani wahyu cahyo nugroho Wahyu Susilo, Toni Zain, Fadhilatuz Zain, Faridatuz Zain, Maulana Daffa'