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All Journal Jurnal Ilmiah Ekonomi Islam Journal of Accounting Science Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI Media Mahardhika Journal of Economics, Business, and Government Challenges Jurnal Pengabdian Masyarakat IPTEKS Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Academia Open Indonesian Journal of Law and Economics Review Jurnal Pengabdian Masyarakat Asia Behavioral Accounting Journal Indonesian Journal of Education Methods Development Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Procedia of Social Sciences and Humanities Journal of Islamic and Muhammadiyah Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Innovative Technologica: Methodical Research Journal IJHCS
Santi Rahma Dewi
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Neuroscience Physics Social Sciences Other

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Meningkatkan Keputusan Berinvestasi Masyarakat Sidoarjo Melalui Knowledge Management dan pengaruh variabel Financial Literacy, Religiusitas serta Mental Accounting: - Imelda Dian Rahmawati; Dewi Komalasari; Santi Rahma Dewi; Aulia Putri Saraswati; Fania Nabila Lakadjo
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1801

Abstract

This research aims to encourage and foster the younger generation to have financial skills and accounting mentality so they can create a future brighter future. Educate the younger generation about investing by understanding financial literacy, religiosity and mental accounting to avoid online fraud or offline. It's time for millennials to learn skills invest, leave the consumptive lifestyle, and prepare for a better future bright. Knowledge management (knowledge management) is a process that focuses on how knowledge can be managed and used to improve performance. To create a knowledge-based economy then the need for knowledge management in every individual in society. Method research used in this study is a quantitative research method with causality approach, namely looking for evidence of a causal relationship through influence generated between the independent variable and the dependent variable. The data source used is primary data. The population of this study is the millennial generation which is spread throughout the region Sidoarjo. The sampling technique in this study is a convenience technique sampling. Convenience sampling is a method that researchers use to collect market research data from available respondents. Based on the results of the analysis, hypothesis testing and discussion it can be concluded that financial literacy, religiosity and mentality Accounting has a positive and significant effect on generational investment decisions Sidoarjo millennials. Knowledge Management has proven capable of playing a financial mediating role literacy. religiosity, mental accounting for investment decisions in the Sidoarjo community
DETERMINAN KECURANGAN AKADEMIK PADA PEMBELAJARAN HYBRID Sarwenda Biduri; Adelia Asma; Santi Rahma Dewi; Nurasik Nurasik
Media Mahardhika Vol. 21 No. 2 (2023): January 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i2.582

Abstract

Academic cheating is a growing problem in hybrid education. There is research that focuses on the causes of academic cheating, but the research results are conflicting. The purpose of this study is to find the consistency of the factors that influence academic fraud, especially the fraud triangle. This research method uses a quantitative approach. Partial t test data analysis technique for testing hypotheses on IBM SPSS version 26 software. The research subjects were accounting students at Muhammadiyah University of Sidoarjo class of 2018, totaling 73 respondents. A simple random sampling technique was used to determine the research sample and the number of samples was determined using the Slovin formula. This study shows that the influential and unaffected variables, namely the opportunity and rationalization variables, have an effect on academic cheating in hybrid learning. While the variables Pressure and Gender have no effect on academic cheating during hybrid learning
Auditor Switching, Kenapa? Maryanti, Eny; Dewi, Santi Rahma; Sari, Herlinda Maya Kumala

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.141 KB) | DOI: 10.31955/mea.v4i3.331

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang faktor-faktor yang mempengaruhi auditor switching secara voluntary. Variabel independen yang digunakan dalam penelitian ini adalah opini audit, ukuran KAP, ukuran perusahaan, financial distress, komite audit. Objek penelitian ini adalah perusahaan pada sektor manufaktur yang terdaftar di Bursa Efek Indonesia selama 2014-2018. Data dianalisis menggunakan analisis regresi logistic. Hasil penelitian ini menunjukan bahwa opini audit, ukuran perusahaan, ukuran KAP, financial distress dan komite audit tidak berpengaruh terhadap auditor switching.
Flypaper Effect, PAD, DAU, DAK Terhadap Belanja Daerah Di Kabupaten/Kota Di Indonesia.: Flypaper Effect, PAD, DAU, DAK on Regional Expenditures in Regencies/Cities in Indonesia. Dewi, Santi Rahma
Journal of Accounting Science Vol. 1 No. 2 (2017): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v1i2.956

Abstract

This study aimed to measure how the influence of PAD, DAU, DAK to BD and whether there is a Fly Paper Effect phenomenon in each area studied. This study takes sample of the existing districts and cities in Indonesia of 112 cities and districts of 516 regency and cities in Indonesia. Secondary data is obtained by downloading the data from the Direktorat Jendral Perimbangan Keuangan Departemen Keuangan. The techniques of analysis data was used multiple linear analysis. The results of this study that PAD, DAU, DAK simultaneously affect the BD. The Fly Paper Effect phenomenon occurs in several cities and districts where the DAU coefficient value is greater than PAD, whereas DAK is only accepted by certain cities and districts that require high infrastructure development.
Pengetahuan Dewan Tentang Anggaran Dalam Pengawasan Keuangan Daerah (APBD) Di Kabupaten Sidoarjo: Council's Knowledge of Budgets in Regional Financial Supervision (APBD) in Sidoarjo Regency Dewi, Santi Rahma; Sinduwiatmo, Kukuh; Biduri, Sarwenda
Journal of Accounting Science Vol. 3 No. 2 (2019): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i2.2779

Abstract

This study aims to find out how the board's knowledge about the budget in implementing regional financial supervision (APBD).This research was conducted with qualitative methods by presenting elements of questions regarding the board's knowledge of budget and regional financial supervision. Methods of gathering information using interviews and documentation to members of the Sidoarjo Regency council.The results of this study indicate that board members understand the process of determining the budget carried out by the executive, so that they can supervise and control the implementation of the APBD in Sidoarjo Regency. And expect follow-up from the executive on recommendations that have been given by the legislature where so far there has been no follow-up done
The Effect Of Moral Reasoning, Socioeconomic Status And Education Level on The Ethical Perception of Accounting Students With Love Of Money as an Intervening Variable: Pengaruh Moral Reasoning, Status Sosial Ekonomi dan Tingkat Pendidikan Terhadap Persepsi Etis Mahasiswa Akuntansi dengan Love Of Money Sebagai Variabel Intervening Putri, Pungky Maulidiyah; Dewi, Santi Rahma
Indonesian Journal of Education Methods Development Vol. 17 No. 4 (2022): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.605 KB) | DOI: 10.21070/ijemd.v20i.680

Abstract

This study aims to determine the effect of moral reasoning, socioeconomic status and level of education on ethical perceptions of accounting students, whether love of money is able to mediate moral reasoning, socioeconomic status and education level on ethical perceptions of accounting students. This research uses quantitative, data collection is done by distributing questionnaires. The population in this study were students of the 2018 accounting study program. The sampling technique used in this study was using the Slovin formula as many as 155 respondents. The data analysis technique used is the PLS-SEM analysis technique with the SmartPLS V.3 program. The results show that (1) There is a significant influence of Moral Reasoning on the ethical perceptions of accounting students, (2) Socio-Economic Status has a significant effect on the ethical perceptions of accounting students. , (3) Education level has a significant effect on ethical perceptions of accounting students, (4) Moral Reasoning has a significant effect on Love of money, (5) Socio-economic status has a significant effect on Love of money, (6) Education level has a significant effect on Love of money , (7) Moral Reasoning, Socio-Economic Status and Education Level on Students' Ethical Perceptions”. In the test, the results obtained stating that the hypothesis can be accepted and proven, (8) Love of money is able to mediate moral reasoning on ethical perceptions of accounting students, (9) Love of money is able to mediate socioeconomic status on ethical perceptions of accounting students, (10) Love of money is able to mediate the level of education on the ethical perception of accounting students.
Pengaruh perencanaan pajak, exchange rate dan kepemilikan asing terhadap keputusan perusahaan melakukan transfer pricing (Studi pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI) Hanum, Griffit Laila; Dewi, Santi Rahma
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 2 No. 6 (2022)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066v2i62022p654-664

Abstract

Abstract The purpose of this study is to analyze the effect of Tax Planning, Exchange Rate and Foreign Ownership on the company's decision to transfer pricing. The population in this study is a consumer goods industrial manufacturing company listed on the Indonesia Stock Exchange in 2018-2020. Determination of the sample in this study using purposive sampling technique with the number of samples used as many as 21 samples of companies during a period of 3 consecutive years of observation so that the total sample obtained is 63. This study uses SPSS, the data analysis technique used is Regression analysis test. Logistics, Model Test, coefficient of determination, Hosmer and Lemeshow Test and Hypothesis Testing. The result of this research is that the tax planning and foreign ownership variables have a significant effect on transfer pricing, while the Exchange Rate variable has no significant effect on transfer pricing. Abstrak Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Perencanaan Pajak, Exchange Rate dan Kepemilikan Asing terhadap keputusan perusahaan melakukan Transfer Pricing. Populasi pada penelitian ini adalah Perusahaan Manufaktur industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2020. Penentuan sampel pada penelitian ini menggunakan teknik purposive sampling dengan jumlah sampel di pakai sebanyak 21 sampel perusahaan selama periodr 3 tahun pengamatan berturut-turut sehingga total sample yang di peroleh sebanyak 63. Penelitian ini menggunakan SPSS, teknik analisis data yang di gunakan adalah Uji analisis Regresi Logistik, Uji Model, koefisien determinasi, Uji Hosmer dan Lemeshow dan Uji Hipotesis. Hasil dari penelitian ini adalah variabel Perencanaan pajak dan Kepemilikan asing berpengaruh signifikan terhadap transfer pricing, sedangkan variabel Exchange Rate tidak berpengaruh signifikan terhadap transfer pricing.
Penentuan harga pokok produksi unit rumah pada PT. Karya Mandiri Lautan studi pada perumahan Kebonsari Permai Sidoarjo Anggraeni, Dastin Septa; Dewi, Santi Rahma
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 3 No. 4 (2023)
Publisher : Universitas Negeri Malang

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

Abstract

Abstract. This study aims to determine the cost of production using the full costing method. Which calculates all components of costs, included as a whole in a production activity that has an effect on determining the selling price and profit of the company. This research was conducted at PT.Karya Mandiri Lautan. The data was obtained by means of a site survey and interviews with the developer which was supported by company data. The data analysis method used is descriptive quantitative. The results of this study indicate that the calculation method with full costing shows that: there is a higher difference of Rp. 7.489.105 for houses type 36 and lower for type 45 Rp.19.642.869 Showing higher results on company profits with full costing calculations compared to calculations used by companies with a calculation difference of Rp. 1.711.944. Abstrak : Penelitian ini bertujuan untuk menentukan harga pokok produksi dengan metode full costing. Yang menghitung semua komponen biaya, dimasukkan secara keseluruhan dalam suatu aktivitas produksi yang berpengaruh dalam penentuan harga jual dan laba perusahaan. Penelitian ini dilakukan di PT. Karya Mandiri Lautan. Data diperoleh dengan survey lokasi dan wawancara dengan pihak pengembang yang didukung dengan data perusahaan. Metodeyanalisis data yang digunakan adalah deskriptif kuantitatif. Hasil penelitian ini menunjukkan bahwa : Metode perhitungan dengan full costing menujukkan terdapat selisih lebih tinggi Rp. 7.489.105 untuk rumah tipe 36 dan lebih rendah untuk tipe 45 Rp.19.642.869 Menujukkan hasil lebih tinggi terhadap laba perusahaan dengan perhitungan full costing dibandingakan dengan perhitungan yang digunakan oleh perusahaan dengan selisih perhitungan sebesar Rp. 1.711.944.
Analisis Koreksi Fiskal atas Pendapatan, Beban dan Pajak Tangguhan untuk Menentukan Besarnya Pajak Penghasilan yang Terutang pada PT. DCN Indonesia Ramadhanti A., Fauzia Salsabila; Dewi, Santi Rahma
Innovative Technologica: Methodical Research Journal Vol. 2 No. 4 (2023): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/innovative.v2i4.9

Abstract

This study aims to analysis determines of fiscal corrections on income, expenses, and deferred taxes in PT. DCN Indonesia in determining the amount of income tax payable. In this study, the author uses qualitative research methods. Namely, author will prepare the data that has been obtained, interpreted, and then analyzed. From this study will be obtained information that can answer the problems faced., the use of data in secondary uses data such as commercial income statements and fiscal income statements as a list of assets and depreciation in the 2019 period. This research concludes that: (1) income and expenses in determining the income tax payable are not following the provisions of tax regulations due to different fiscal corrections between commercial reports and fiscal financial statements. (2) The amount of profit before tax is base on Financial Accounting Standards and profit before tax base on tax rules has a difference. (3) Several fiscal corrections were found in the income and expense accounts. (4) Calculation of deferred tax based on PSAK Number. 46 due to depreciation costs, resulting in time differences.
Pengaruh Biaya Produksi, Biaya Operasional dan Pendapatan Usaha terhadap Laba Bersih Perusahaan Sub Sektor Food And Beverage BEI 2016 - 2020 Wardani, Aprimianti Sukma; Dewi, Santi Rahma
Innovative Technologica: Methodical Research Journal Vol. 2 No. 2 (2023): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/innovative.v2i2.26

Abstract

Dalam penelitian bertujuan untuk menguji pengaruh biaya produksi, biaya operasional dan pendapatan usaha terhadap laba bersih perusahaan, kemudian sampel diambil melalui purposive sampling, sehingga sampel terpilih yaitu sebanyak 17 perusahaan, kemudian data diolah dengan olah data SPSS Versi 25, dengan analisis yang digunakan adalah dengan analisis regresi logistik. Sesuai dalam hasil penelitian maka didapatkan: 1) Biaya Produksi berpengaruh terhadap Laba Bersih Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2016 – 2020. 2) Biaya Operasional tidak berpengaruh terhadap Laba Bersih Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2016 – 2020. 3) Pendapatan Usaha berpengaruh terhadap Laba Bersih Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2016 – 2020.
Co-Authors Adelia Asma Anggraeni, Dastin Septa Aswijayanti, Putri Aulia Putri Saraswati Dewi Komalasari Dwi Nanningsih Eny Maryanti Esty Safira Hediati Fania Nabila Lakadjo Fitiyan Izza Noor Abidin Hanum, Griffit Laila Hardyanti, Yunita Rachma Herlinda Maya Kumala Sari, Herlinda Maya Kumala Imelda Dian Rahmawati Inta Rifana Intan Nur Lailiyah Khoiriyah Ma'rufah Khusnul Khotimah Kukuh Sinduwiatmo Kukuh Sinduwiatmo Kukuh Sinduwiatno Leny Aisyah Mardianti, Any Meilinda, Elfira Mukhammad Amar Musliq Nanda Indriani Nurasik Nurasik Nurasik Oktaviana, Hilda Putri, Pungky Maulidiyah Putri, Selly Novindia Ramadhanti A., Fauzia Salsabila Rofiq, Moch Sarwenda Biduri Savila Rahmahwati Silvia Ramadhiani Silvia Ramadhiani Sriyono Sriyono Sriyono Sriyono Suhgrowardi Anggun Wardani Sumartik Talita Ayu Sylviana Tyas Arifta Windasari usrotin, Ilmi Wardani, Aprimianti Sukma Wiwit Hariyanto Wulansari, Ema Dwi Yani, M