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All Journal Jurnal Reviu Akuntansi dan Keuangan Dinamika Akuntansi Keuangan dan Perbankan Journal of Accounting and Investment Jurnal MD Accounting Analysis Journal Journal of Accounting Science Jurnal Akuntansi dan Ekonomika Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Global Financial Accounting Journal Edunomics Journal Ilomata International Journal of Management Jurnal Eksplorasi Akuntansi (JEA) Jurnal Ilmiah Wahana Pendidikan Jurnal Akuntansi dan Keuangan (JAK) Joong-Ki : Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) JWM (JURNAL WAWASAN MANAJEMEN) JOURNAL OF WETLANDS ENVIRONMENTAL MANAGEMENT Joong-Ki Inspirasi: Jurnal Pengabdian Masyarakat Jurnal Akuntansi E-JURNAL AKUNTANSI Joong-Ki Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis E-Jurnal Akuntansi
Novita Weningtyas Respati
Universitas Lambung Mangkurat
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh Inventory Intensity, Thin Capitalization, Current Ratio dan Pemeriksaan Pajak Terhadap Tax Avoidance : Studi Empiris Pada Perusahaan Perdagangan Besar di Kantor Pelayanan Pajak Madya Banjarmasin Periode 2020 Muhammad Setiawan; Monica Rahardian Ary Helmina; Novita Weningtyas Respati
Edunomics Journal Vol. 5 No. 1 (2024): Edunomics Journal
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/ej.v5i1.12225

Abstract

This study aims to obtain empirical evidence regarding the effect of inventory intensity, thin capitalization, current ratio and tax inpection on tax avoidance. The type of this research is associative research with a quantitative approach. The data used in this study is secondary data where the data is obtained from KPP Madya Banjarmasin. The dependent variable in this study is tax avoidance and the independent variable in this study is inventory intensity, thin capitalization, current ratio and tax inpection. The sample of this research is 81 large trading companies registered in KPP Madya Banjarmasin that have been selected using predetermined criteria. The analysis technique used in this research is multiple linier regression test. The results of this study indicate that inventory intensity, and tax inpection has positively affects on tax avoidance. Meanwhile, the current ratio does not affect tax avoidance
OPTIMALISASI PENGELOLAAN KEUANGAN DAN PEMBERDAYAAN KELOMPOK TANI MELALUI ACCOUNTING FOR WETLAND Helmina, Monica Rahardian Ary; Respati, Novita Weningtyas; Chairina, Chairina; Alfian, Alfian; Fatimah, Fatimah; Nailiah, Rusma; Yasin, Muhammad
Inspirasi: Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2024): Inspirasi: Jurnal Pengabdian Masyarakat
Publisher : Inspirasi: Jurnal Pengabdian Masyarakat

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

Abstract

Pencatatan dalam bisnis usaha tani memiliki beberapa keuntungan penting, diantaranya adalah: 1) Untuk mengetahui besarnya keuntungan atau kerugian dalam usahatani. 2) Mengetahui jenis transaksi yang dilakukan petani. 3) Mengevaluasi kemajuan usahatani. Akuntansi usaha tani sering dipandang sebagai alat manajemen untuk kebijakan manajemen pertanian. Dengan alat ini, petani dapat menemukan kelemahan dalam menerapkan dan membuat rencana pengelolaan sebagai pengelola kebun. Pencatatan ini memungkinkan petani untuk dengan cepat memperbaiki situasi dan mencapai tujuan bisnis yang diharapkan. Tujuan paper ini untuk memberikan gambaran penerapan keilmuan civitas akademika Universitas Lambung Mangkurat (ULM) di bidang lahan basah bagi masyarakat sebagai bentuk dukungan terhadap visi ULM, memberdayakan kelompok usaha tani guna menjadi pelaku ekonomi yang tangguh dan mapan dalam pengoptimalisasian usaha pertanian. mengembangkan kompetensi teknis kelompok tani secara individu dan kolektif dalam pengelolaan keuangan berdasarkan konsep akuntansi, membagai upaya diseminasi konsep akuntansi untuk lahan basah (accounting for wetland) sebagai bagian dari corak akuntasi ULM. Hasil pelaksanaan pedampingan pengelolaan laporan keuangan kelompok usaha tani yang dilakukan oleh dosen dan mahasiswa Prodi Akuntansi Fakultas Ekonomi dan Bisnis Univeristas Lambung Mangkurat berjalan dengan lancar. Peserta yang hadir antusias dengan pelatihan yang diselenggarakan. Hasil feedback dari peserta tentang manfaat dan konsekuensi yang dirasakan menunjukkan bahwa PkM ini berpotensi meningkatkan pengelolaan keuangan peserta secara signifikan.
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN OPINI AUDIT TERHADAP KINERJA PEMERINTAH PROVINSI DI INDONESIA Mega Andani; Sarwani Sarwani; Novita Weningtyas Respati
Jurnal Akuntansi Vol. 9 No. 2 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.9.2.111-130

Abstract

This research aims to attest, examine and analyze the influence of local government characteristics and audit opinions on the performance of provincial governments in Indonesia. The characteristics of the local government are proxied by the size of the regional government, regional prosperity, capital expenditure. The performance of the provincial government uses a score indicator for Local Government Performance Evaluation (EKPPD). The population of this study amounted to 34 provincial governments in Indonesia from 2010-2016. The sampling method uses purposive sampling with a total sample of 30 provincial governments in Indonesia. Testing data using SPSS 23 program with multiple linear regression analysis. The results of this research indicate that the size of the local government and audit opinion have a positive effect on the performance of the provincial government, whereas regional prosperity and capital expenditure do not affect the performance of the provincial government.
Pengaruh Tingkat Kesehatan Bank Dengan Menggunakan Pendekatan RBBR (Risk Based Bank Rating) dan Ukuran Bank Terhadap Pertumbuhan Laba Pada Bank Umum Konvensional Yang Terdaftar di BEI Periode 2018 – 2022 Dewi Ariyani Rahman; Novita Weningtyas Respati; Sarwani, Sarwani
Edunomics Journal Vol. 6 No. 1 (2025): Edunomics Journal
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/ej.v6i1.18834

Abstract

This research aims to explain the influence of bank health levels using the RBBR (Risk Based Bank Rating) approach and bank size on profit growth in Conventional Commercial Banks listed on the Indonesia Stock Exchange for the period 2018 - 2022. The RBBR approach includes Risk Profile, Good Carporate Governance, Earnings, and Capital and Bank Size. The method used in this research is a quantitative method that uses secondary data with documentation studies in the form of conventional commercial bank financial reports which have been published on the Indonesia Stock Exchange website, namely www.idx.co.id, Financial Services Authority http://www.ojk. go.id, Bank Indonesia www.bi.go.id, and websites of related banks. The population in this research is all Conventional Commercial Banks listed on the Indonesia Stock Exchange. The sampling technique in this research used purposive sampling, so that a sample of 39 banks was obtained. This research uses multiple linear regression analysis which is processed using the Statistical Package for Social Science (SPSS) 26. The results of this research show that Risk Profile which is proxied by Non Performing Loans (NPL) has a significant negative effect on profit growth, Earnings which is proxied by Return On Assets (ROA), and Capital which is proxied by Capital Adequacy Ratio (CAR) has a significant positive effect on growth. profit, while Good Corporate Govenrnance (GCG) and bank Size have no effect on profit growth. Practically, this research is to provide information, references and consideration for Conventional Commercial Banks listed on the Indonesia Stock Exchange to be able to increase bank profit growth by paying attention to the bank's health level and bank size by determining policies, making strategies and planning. to continue to improve the quality of bank performance, which will have an impact on increased profit growth, so that it can provide value for investors or other stakeholders
Antecedents of Accountability in Village Fund Management Safitri, Hilda; Respati, Novita WeningTyas
AJAR Vol 8 No 01 (2025): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v8i01.557

Abstract

In the study, re-testing factors that are thought to have an impact on the accountability of village fund management was carried out. The purpose of the study was to test the influence of Community Participation, Use of Information Technology, Competence of Village Apparatus, and Internal Control System on the Accountability of Village Fund Management. The object of the study was a village device in Astambul Subdistrict of Astambul District. The population in the study numbered 308. Sampling using judgment sampling. The number of samples analyzed was 150 respondents. Primary data was collected through questionnaires that were directly directed to the respondents. Test the hypothesis using multiple linear regression. The results of the study show that community participation has no impact on the accountability of village management. However, the use of technology, the competence of the village apparatus, and the internal control system have a positive impact on the accountability of the management of the Village Fund. The research is expected to be input, information and consideration for village administration, for example by adding means of community aspiration, maximum use of information technology, procurement of seminars and training, and carrying out an inventory of village assets.
Pendirian Pojok Baca Sebagai Cara Meningkatkan Minat Baca Pada Anak M. Yudy Rachman; Ali Sadikin; Dahniar Dahniar; Yohana Yustika Sari; Diah Fitriaty; Novita Weningtyas Respati
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 2 No. 3: Juni-September 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v2i3.2044

Abstract

Kegiatan literasi merupakan kegiatan yang penting dalam dunia pendidikan, dan memang kegiatan utama literasi ini adalah literasi membaca. Tim pengabdian masyarakat merealisasikan pendirian pojok baca di wilayah Berangas, Barito Kuala. Wilayah Berangas menjadi lokasi yang dipilih untuk pendirian pojok baca karena pada wilayah ini banyak terdapat anak-anak usia pra sekolah maupun usia sekolah yang tepat menjadi khalayak sasaran bagi kegiatan pengabdian ini. Kegiatan pengabdian masyarakat dilaksanakan dalam 3 tahapan, yaitu tahap perencanaan, yang merupakan kegiatan untuk mengetahui kondisi dan situasi masyarakat khalayak sasaran. Tahap kedua yaitu tahap pelaksanaan dan penyusunan laporan kegiatan, tahapan ini merupakan proses pendirian pojok baca pada lokasi yang sudah ditentukan, yaitu di Jalan Berangas Kabupaten Barito Kuala, sekaligus mempersiapkan perlengkapan bagi pendirian pojok baca tersebut. Perlengkapan ini berupa bahan bacaan yang terdiri dari buku cerita anak, ensiklopedia anak, hingga buku-buku yang dapat menambah wawasan anak. Tahap terakhir yaitu penyususnan laporan kegiatan pengabdian masyarakat yang berisi gambaran mengenai pelaksanaan kegiatan yang ditujukan kepada khalayak sasaran. Dengan adanya kegiatan pendirian pojok baca ini maka mampu meningkatkan minat baca pada anak baik usia pra sekolah maupun anak anak pada usia sekolah, serta mampu menyediakan fasilitas bacaan sederhana yang dapat dimanfaatkan khalayak sasaran untuk menambah pengetahuan dan minat baca sejak usia dini.
Fraud Pentagon Theory terhadap Potensi Kecurangan Laporan Keuangan Perusahaan Pertambangan Bursa Efek Indonesia Faisal Riyanda Putra; Novita Weningtyas Respati; Muhammad Hudaya
E-Jurnal Akuntansi Vol 35 No 2 (2025)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i02.p10

Abstract

The study's aims are to test the components in the fraud pentagon theory on fraudulent financial statements in mining businesses. The fraud pentagon has five components: hubris, pressure, ability, justification, and opportunity. In this study, the population includes all mining companies registered on the Indonesian Stock Exchange between 2016 and 2019. The sample is 48 determined using a purposive sampling method. The data was analyzed using logistic regression. The findings of this study demonstrate that shifting auditors, the nature of the industry, external pressure, financial stability, and financial targets all have an impact on the likelihood of misleading financial reporting. On the other hand, the frequency of CEO photographs in annual reports, director changes, weak internal oversight, and managerial ownership have little effect on the possibility of financial report fraud. Regulators, auditors, management, and boards of commissioners should be aware of these various elements in order to prevent and reduce the possibility of fraudulent activity in financial reports. Keywords: Fraud Pentagon Theory; Potential Fraud; Pressure; Opportunity; Rationalization; Ability; Arrogance.
ANALYSIS OF AUDIT QUALITY FACTORS: THE EFFECT OF AUDIT FEES, AUDIT TENURE, PUBLIC ACCOUNTING FIRM SIZE, AND AUDIT COMMITTEES IN MANUFACTURING SECTOR OF THE INDONESIA STOCK EXCHANGE (2018 – 2022) Mercyana Amelia Putri; Novita Weningtyas Respati
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.8122

Abstract

Audit quality is the auditor’s effectiveness in finding and disclosing material inconsistencies in the client’s financial statements. Measured by using absolute discretionary accruals. This study aims to empirically test and analyze the effect of audit fees, audit tenure, size of public accounting firm, and audit committees on audit quality in manufacturing sector companies listed on the Indonesia Stock Exchange in 2018-2022. This type of research is quantitative with causality approuch. The study population amounted to 198 with sampling using purposive sampling methods, so that the total sample tested was 335. Statistical tests were carried out using multiple linear regression analyses method using SPSS. The result indicate that audit fees have a positive effect on audit quality, while audit tenure, size of public accounting firm, and audit committee do not have a significant effect on audit quality
Efektivitas Pengendalian Internal, Peran Audit Internal, Kompleksitas Instansi, dan Opini Audit Terhadap Kasus Korupsi Utomo, Wahyu Setio; Hayat, Atma; Respati, Novita Weningtyas
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 6.A (2025): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

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

Abstract

This research examines the effect of internal control effectiveness, the role of internal audit, the level of internal audit authority, internal audit size, ministry size, agency complexity and audit opinion on corruption in ministries/agencies in Indonesia.The effectiveness of internal control is seen from the number of internal control findings and non-compliance with statutory regulations in the BPK audit report, the role of internal auditors in an agency is proxied by the maturity of the SPIP in the BPKP report, the level of internal audit authority in the form of an internal audit organizational structure at the same level echelon I and II, internal audit size is seen from the number of BPKP internal audits, ministry size is proxied from the realization of the expenditure budget (in percentage), agency complexity is proxied by the number of work units, and audit opinion is taken from the BPK audit report. The dependent variable is corruption in ministries/agencies seen from the number of corruption cases in the KPK report with inchract status in 2018-2022. This research uses secondary data with a sample of 405 ministries/agencies in Indonesia, the analysis method used is binary logistic regression. The research results show that the role of internal audit reduces corruption cases. However, the realization of the expenditure budget (in percentage) positively affects the increase in corruption cases. Meanwhile, the effectiveness of internal control, level of audit authority, number of internal auditors, number of work units and audit opinions in ministries/agencies do not affect corruption.
Antecedents of Accountability in Village Fund Management Safitri, Hilda; Respati, Novita WeningTyas
AJAR Vol. 8 No. 01 (2025): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v8i01.557

Abstract

In the study, re-testing factors that are thought to have an impact on the accountability of village fund management was carried out. The purpose of the study was to test the influence of Community Participation, Use of Information Technology, Competence of Village Apparatus, and Internal Control System on the Accountability of Village Fund Management. The object of the study was a village device in Astambul Subdistrict of Astambul District. The population in the study numbered 308. Sampling using judgment sampling. The number of samples analyzed was 150 respondents. Primary data was collected through questionnaires that were directly directed to the respondents. Test the hypothesis using multiple linear regression. The results of the study show that community participation has no impact on the accountability of village management. However, the use of technology, the competence of the village apparatus, and the internal control system have a positive impact on the accountability of the management of the Village Fund. The research is expected to be input, information and consideration for village administration, for example by adding means of community aspiration, maximum use of information technology, procurement of seminars and training, and carrying out an inventory of village assets.
Co-Authors ., Rusniati AA Sudharmawan, AA Abda Abda Alfian Alfian Ali Sadikin Ali Sadikin Astia Putriana, Astia Atma Hayat Chairina Chairina Chairina Chairina, Chairina Chairina, Chairina Dahniar Dahniar Dewi Ariyani Rahman Diah Fitriaty Diah Novitasari Dwi Perwita Sari Sutono Elvia Launa Enny Hardi Faisal Riyanda Putra Faisal Riyanda Putra Faizah Naila Sofa Fatimah fatimah Fatimah Fatimah Fatimah Fendry Mappariza Firjatullah, Muhammad Diky Halimatus Sakdiah, Halimatus Hilda Safitri Ibnu Sutomo Ken Yulita Maulydina Kusumarini Launa, Elvia Lili Safrida M. Yudy Rachman Mega Andani Mercyana Amelia Putri Monica Rahardian Ary Helmina Muhammad Hudaya Muhammad Idris Ashari Muhammad Rinaldi Muhammad Riza Firdaus Muhammad Riza Firdaus, Muhammad Riza Muhammad Setiawan Muhammad Yasin Najmi Aziza Nikki Lare Bagoes Noor, Syamsu Rizal Nordiansyah, Muhammad Pratami, Oktavina Yoka Rahmat Rinaldi Rasidah Rasidah Rusma Nailiah Rusniati Rusniati Sarwani Sarwani Sarwani Sarwani, Sarwani Siti Zainab Sri Maryani Sri Maryani Sutomo, Ibnu Syamsu Rizal Noor Teriyani Teriyani Utomo, Wahyu Setio Vika Frassasti Wahyudin Nor Wanda Safitri Widyarfendhi . Yohana Yustika Sari