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All Journal JURNAL MANAJEMEN DAN AKUNTANSI Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma JOURNAL OF ECONOMIC SCIENCE Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora Owner : Riset dan Jurnal Akuntansi J-MACC : Journal of Management and Accounting Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Analisa Akuntansi dan Perpajakan FINANCIAL : JURNAL AKUNTANSI Journal of Tourism Economics and Policy Penamas: Journal of Community Service Annals of Human Resource Management Research ADILLA: Jurnal Ilmiah Ekonomi Syari'ah Proceeding ISETH (International Summit on Science, Technology, and Humanity) E-Jurnal Akuntansi TSM Journal of Governance, Taxation, and Auditing Journal of Artificial Intelligence and Digital Business West Science Journal Economic and Entrepreneurship Basic and Applied Accounting Research Journal Journal of Social Comunity Services Journal of Economics and Economic Policy The Journal of Management, Digital Business, and Entrepreneurship Atestasi : Jurnal Ilmiah Akuntansi The Journal of Financial, Accounting and Economics Jurnal Kegiatan Pengabdian Mahasiswa (JKPM) Journal of Humanities, Community Service, and Empowerment Proceeding of International Conference on Social Science and Humanity
Novi Darmayanti
Universitas Islam Darul Ulung Lamongan, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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THE INFLUENCE OF TAX KNOWLEDGE, FINANCIAL REWARDS AND LABOR MARKET CONSIDERATIONS ON ACCOUNTING STUDENTS' INTEREST IN A CAREER IN TAXATION WITH THE PRINCIPLE OF INDEPENDENCE AS A MODERATION VARIABLE Darmayanti, Novi; Bilgies, Ana Fitriyatul; Usdi, January; Rahma Wati, Endang
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 3 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i3.6214

Abstract

Study This done with objective for determine how much big understanding student about tax can improved at Darul ' Ulum Islamic University Lamongan and Surabaya State University via Knowledge Taxes, Financial Rewards, and Labor Market Considerations, with variable moderation Principle Independence as. Student major accounting at Surabaya State University and Darul ' Ulum Islamic University Lamongan is population from this study. Nonprobability samples use obtained through methodology Purposive Sampling and methods quantitative data analysis. Data on research This obtained through charging questionnaire online to 87 respondent. For analyzing and assessing data, SmartPLS 4.0 and algorithms linear regression is applied . According to findings research, interest student accountancy for chase career in the field taxation in a way positive and significant influenced by Financial Rewards and Knowledge Taxes, desires students on careers in the field taxation as well positive and significant influenced by Labor Market Considerations. Temporary knowledge tax No strengthen on motivation student accountancy in chase profession in the field tax, principle independence increase the influence of financial rewards and labor market considerations work in the field career.
Pengaruh Harga Minyak Dunia Dan Makroekonomi Terhadap Pergerakan Indeks Harga Saham Gabungan (IHSG) Di Bursa Efek Indonesia (BEI) Periode 2018-2022 Dientri, Abdul Manaf; Darmayanti, Novi; Rama, Radian Sri
ADILLA : Jurnal Ilmiah Ekonomi Syari'ah Vol 7 No 1 (2024): Januari
Publisher : Universitas Islam Darul 'ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/adilla.v7i1.5388

Abstract

Abstract This study aims to determine the effect of world oil prices and macroeconomics on the movement of the Jakarta Composite Index (IHSG) on the Indonesian Stock Exchange (IDX) for the 2018-2022 PERIOD. By using the multiple linear regression analysis method, it can be seen how the relationship between world oil and macroeconomic variables as independent variables with the composite stock price index variable as the dependent variable. The data used in this study is monthly data for all variables in the 2018-2022 period. Then from the research results it was found that the world oil price variable and the inflation variable had a positive and significant effect on the JCI. The exchange rate variable has a negative and significant effect on the JCI. While the interest rate variable has no effect on the JCI variable partially..
APPLICATION OF STUDENTS' TECHNOLOGY ADAPTATION THROUGH THE TEACHING CAMPUS PROGRAM AT SD NEGERI DURIKULON Lande , Adriani; Darmayanti, Novi; Mutia, Khusnul
Journal of Social Comunity Services Vol. 1 No. 3 (2024): Journal of Social Comunity Services (JSCS)
Publisher : Antis-publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v1i3.221

Abstract

Objective: This study examines the impact of the Teaching Campus Program, part of the Independent Learning Independent Campus (MBKM) initiative by the Ministry of Education, Culture, Research, and Technology, on technology adaptation in elementary schools, focusing on SD Negeri Durikulon Laren Lamongan, where technology adaptation skills are limited. Methods: A qualitative descriptive approach was used, involving observation and coordination with school stakeholders, the introduction and practice of technology use, and a series of evaluations. Result: The program facilitated students’ understanding of computer hardware and basic applications, specifically Microsoft Word, enhancing both teacher and student technology adaptability. The activities, organized in a four-month cycle, provided hands-on experiences that directly supported teaching and learning processes. Novelty: This study highlights the MBKM’s role in creating practical learning environments outside traditional classrooms, contributing a model of how university students can aid in technology adaptation at the elementary level. The findings suggest a positive impact on all participants, laying the groundwork for continued implementation of similar programs to support technology readiness among young students across Indonesia.
THE EFFECT OF SELF EFFICACY, GOAL ORIENTATION AND OBEDIENCE PRESSURE ON AUDIT JUDGMENT Darmayanti, Novi; Anggraeni, Rindang Nur; Suhardiyah, Martha; Suharsono, Judi
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 8 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i1.361

Abstract

This study aims to determine how much influence Self Efficacy, Goal Orientation and Obedience Pressure have on Audit Judgment. The population in this study is the Inspectorate of Lamongan Bojonegoro Regency. The sampling method used in this research is saturated sampling. Data collection techniques in this study by distributing questionnaires to respondents. The questionnaires distributed were 50 questionnaires with a rate of 46 questionnaires or 92% of the total questionnaires sent. The data were analyzed using the multiple linear regression method and processed with the SPSS Version 25 program. Based on the results of the study, it was concluded that Self Efficacy, Goal Orientation partially had a positive and significant effect on auditor quality, but Obedience Pressure variable had no significant effect on auditor quality. Self Efficacy, Goal Orientation and Obedience Pressure simultaneously have a positive influence on Audit Judgment.Keywords : Audit Judgment, Self Efficacy, Goal Orientation and Obedience Pressure.
Analysis of Internal Controls, Individual Morality and Information Asymmetry Against Fraud Tendencies At PT. Ambassador Mayanksari in Surabaya Dwi Dewianawati; Erry Setiawan; Darmayanti, Novi
Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.02.07

Abstract

This study aims to examine the influence of internal control, individual morality, and information asymmetry on the tendency of fraud in PT. Ambassador Mayanksari located in Surabaya. Fraud is a serious problem because it can harm a company both financially and reputationally. In this study, a quantitative approach was used with a survey method involving 57 respondents, who were employees of PT. Ambassador Mayanksari. The collected data was analyzed using multiple linear regression techniques to identify the relationship between independent and dependent variables. The findings show that all three variables—internal control, individual morality, and information asymmetry—together exert a significant influence on fraud propensity. Separately, internal control has been proven to have a positive influence on fraud tendencies. The same is true for individual morality and information asymmetry, both of which have a significant impact on the occurrence of fraud. This study suggests that the implementation of good internal control, the improvement of individual morality, and the reduction of information asymmetry can play an important role in reducing the potential for fraud in companies.
Pelatihan digital bisnis marketing melalui bauran pemasaran pada Bank Syariah Indonesia Lamongan Darmayanti, Novi; Sari, Dian Puspita; Pramesti, Renita; Baiti, Isma Nur; Wahyuni, Mira
Penamas: Journal of Community Service Vol. 5 No. 1 (2025): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v5i1.1649

Abstract

Banking institutions have made rapid progress in efforts to support the continuation and improvement of the implementation of reliable and healthy banking services. The products offered by Bank Syariah Indonesia include banking services, hajj savings, easy wadiah and mudharabah, gold installments and pawns, deposits, and KUR applications. The problem with this service is a limitation in employee knowledge about the business digital marketing mix, so a problem arises in human resources, customer service, and BSI's digitalization system. The Implementation Method is a deep interview. The solution to solve the problem is to conduct training for BSI employees by sharing broader and specific information about digital banking marketing to keep up with the times. An effective and reliable marketing strategy is required to create customer value and build strong and profitable relationships.
THE EFFECT OF OPERATIONAL AUDIT AND INTERNAL CONTROL ON PERFORMANCE Basannang , Siti Mariani; Darmayanti, Novi; Lestari, Tri
Journal of Economic and Economic Policy Vol. 1 No. 4 (2024): Journal of Economics and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i4.48

Abstract

This study aims to examine the influence of operational audits and internal control on company performance, focusing on UD. Cipta Karya Abadi in Lamongan Regency. Objective: The research explores both the individual and combined effects of these factors on company performance. Methods: Utilizing a quantitative approach, data was collected through questionnaires distributed to 38 employees selected using the Slovin formula and convenience sampling. The analysis employed multiple linear regression, supported by validity, reliability, and classical assumption tests, with a significance level of 5%. Results: The findings reveal that operational audits and internal control collectively have a significant positive impact on company performance. Individually, operational audits positively and significantly affect company performance, while internal control does not exhibit a significant individual effect. Novelty: This research highlights the critical role of operational audits in driving company performance and underscores the limited individual impact of internal control, suggesting areas for managerial improvement. The study contributes to understanding how specific internal mechanisms enhance operational efficiency and overall organizational outcomes
Sosialisasi prosedur pencairan dan pemberian pembiayaan pada anggota di KSPPS Fathul Hidayah As Salam Kusmayasari, Dewi; Rahmaniayah, Fatichatur; Darmayanti, Novi; Ariyanti, Desy Fajar; Suhartono, Muhammad Yoyok
Penamas: Journal of Community Service Vol. 5 No. 2 (2025): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v5i2.1903

Abstract

This community service activity involves the socialization of the disbursement and financing procedures for customers at KSPPS Fathul Hidayah As Salam. Initial observations revealed a gap in customer understanding of the flow and requirements of Sharia financing, which could hinder service efficiency and satisfaction. The main objective of this activity is to bridge the information gap and enhance customer literacy in Sharia-compliant financing. The method employed is a participatory and educational approach through comprehensive socialization at the KSPPS office during February 2025, targeting existing and new customers. The stages include preparing easy-to-understand materials, implementing interactive socialization with question-and-answer sessions, and evaluating understanding. The results showed significant obstacles in customer understanding regarding the process flow, technical terms, document requirements, and disbursement time expectations. A lack of customer initiative in seeking information was also identified. This gap could cause delays, incomplete files, and misconceptions. This socialization emphasizes the importance of adaptive and sustainable education strategies to improve customer understanding, support KSPPS efficiency, and align with the OJK’s mandate in consumer protection and sharia financial inclusion.
Tax Sanctions as a Moderation Variable That Influencing Fiscus Services, Implementation of E-Filing, and Tax Audit on Taxpayer Compliance WAFA, Moh. Ali; KUSMAYASARI, Dewi; DARMAYANTI, Novi
Journal of Governance, Taxation and Auditing Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i4.1448

Abstract

Taxes play a crucial role as one of the primary sources of government revenue, significantly impacting essential sectors such as education, healthcare, and infrastructure. This research aims to analyze the influence of tax authorities' services, the implementation of e-filing, and tax audits on taxpayer compliance at KPP Pratama Lamongan, with tax sanctions as a moderating variable. The research method used is quantitative by collecting primary data through questionnaires distributed to taxpayers. The results of the research show that there is a significant influence of tax authorities' services and the implementation of e-filing on taxpayer compliance. Apart from that, tax audits also contribute to increasing compliance. Tax sanctions are proven to strengthen the relationship between the independent and dependent variables. This research provides an important contribution to the development of tax policy and strategies for increasing taxpayer compliance in the region. The results of this research can become a reference for further research and help the government in formulating more effective policies.
Pengaruh Kepemimpinan, Motivasi Kerja, Kepuasan Kerja Dan Lingkungan Kerja Terhadap Kinerja Karyawan Bilgies, Ana Fitriyatul; darmayanti, Novi; Sari, Resa Whindy Exvina
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 1 (2025): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i1.416

Abstract

Penelitian ini menggunakan sampel sebanyak 35 responden karyawan PT Jasa Raharja Perwakilan Bojonegoro. Penelitian ini dilakukan menggunakan explanation research mealalui aplikasi spss versi 26.0. Metode analisis yang digunakan uji kuesioner, uji asumsi klasik, uji koefisien determinasi (R2), regresi linier berganda dan uji hipotesis. Hasil analisis yang didapat menunjukkan bahwa Kepemimpinan, Motivasi Kerja, Kepuasan Kerja dan Lingkungan Kerja secara parsial maupun simultan berpengaruh positif dan signifikan terhadap Peningkatan kinerja karyawan. Dari hasil uji R2 menjelaskan bahwa 40,3% variabel dependen kinerja karyawan mampu dijelaskan oleh variasi dari keempat variabel independent, yaitu, kepemimpinan, motivasi kerja, kepuasan kerja dan lingkungan. Sedangkan sisanya 60,7% memiliki pengaruh yang lemah terhadap kinerja karyawan.
Co-Authors . Syamsulbahri Abdullah, Zailani Abidatus Suroya, Naela Adriani Lande Africa, Laely Aghe ainiyah, khurotu Ali muhajir, Ali Ali Wafa, Moh Ana Fitriyatul Bilgies, Ana Fitriyatul Anggraeni, Fitri Dwi Anggraeni, Rindang Nur Arasy Alimudin Arifah, Nafiqotun Ariyanti, Desy Fajar Baiti, Isma Nur Basannang , Siti Mariani binti Jamil, Amirah Damayanti Damayanti Dewi Kusmayasari Dewianawati, Dwi Dian Puspita Sari Dientri, Abdul Manaf Dientry, Abdul Manaf Elisabeth, Damarsari Ratnasahara Entar Sutisman Entis Sutisna Erry Setiawan Fachruddin, Fanny Evanda Fachry Abda El Rahman FAHREZA, Ellycia Rahma Nurfidya Fazira P, Erra Ferdi, Yudhi Feryani, Dwin Have Zulkarnaen Heny Ekawati Haryono Imam Baidlowi Imama Nurun Najjah, Fella Irawan, Mohamad Rizal Irawan, Mohamad Rizal Nur Isnaini Anniswati Rosyida Isnaini Rosyida, Isnaini Jamil, Amira Juliani Pudjowati Khusnul Khotimah Kuntardina, Ari Kusmayasari, Dewi Lande , Adriani Maimunah, Handariyatul Manaf Dientrimei, Abdul MELATI, PUPUT Mira Wahyuni, Mira Mochammad Taqiyyuddin Moh Ali Wafa Muhammad Asrori Mustajab, Duta Mutia, Khusnul Nanis Hairunisya Nashrullah, Muhammad Hafidh Ninik Sudarwati NOY, Ismail R. Nur Aisyah Nur Suci Mei Nurhidayat, Esti PANJINATA, Awan Pramesti, Renita Rachmaniyah, Fatichatur Radian Sri Rama Rahma Wati, Endang Rahmadhani, Ayu Dwi Rahmaniayah, Fatichatur Rahmawati, Eka Fitri Yunita Rikah, Rikah Sari, A.A Pt. Agung Mirah Purnama Sari, Resa Whindy Exvina Sa’diyah, Salimatus Septyana Prasetianingrum Septyana Prasetianingrum Setyorini, Ani Sholihah , Imroatus Sinaga, Hommy Dorthy Ellyany Siswati, Endang Siti Mariani Basannang Siti Shoimah Sugeng Santoso Suhardiyah, Martha Suharsono, Judi Suhartono, Muhammad Yoyok Sukaris Sutri Handayani Suyono, Joko Tri Lestari Tri Lestari Tri Retno Hariyati Usdi, January Waedaramae, Waefatimoh Wafa, Moh. Ali Wahyuningtyas, Eka