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All Journal JURNAL MANAJEMEN DAN AKUNTANSI International Conference on Law, Business and Governance (ICon-LBG) Journal of Economics, Business, & Accountancy Ventura Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Jurnal Akuntansi Multiparadigma Journal of Auditing, Finance, and Forensic Accounting JOURNAL OF ECONOMIC SCIENCE Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri PROFIT Owner : Riset dan Jurnal Akuntansi J-MACC : Journal of Management and Accounting Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Analisa Akuntansi dan Perpajakan EKUITAS (Jurnal Ekonomi dan Keuangan) FINANCIAL : JURNAL AKUNTANSI Jurnal Proaksi Journal of Economics, Business, and Government Challenges 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) Jurnal Pengabdian Masyarakat: BAKTI KITA E-Jurnal Akuntansi TSM Journal of Governance, Taxation, and Auditing Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Journal of Artificial Intelligence and Digital Business Jurnal Akuntansi Manado (JAIM) West Science Journal Economic and Entrepreneurship Basic and Applied Accounting Research Journal Journal of Social Comunity Services Journal of Economics and Economic Policy EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat 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
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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
The Effect of Financial Performance and Accounting Profit on Share Return With Inflation As a Moderation Variable HARDIANTO, Ade Manggala; RAMA, Radian Sri; DARMAYANTI, Novi; SUHARDIYAH, Martha; PANJINATA, Awan
Journal of Tourism Economics and Policy Vol. 4 No. 4 (2024): Journal of Tourism Economics and Policy (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v4i4.1169

Abstract

The fundamental principles of justice and legal certainty are integral components of the rule of law concerning protecting individual rights, specifically in taxation. The enactment of Minister of Finance (MoF) Regulation Number 79 of 2023 is a responsive measure to the demands for adaptive tax regulations due to the evolution of laws. Therefore, this research aimed to analyze MoF Regulation Number 79 of 2023 using qualitative methods to explore and understand the meaning of taxpayers' perspectives relating to assessment procedures in regulation and practice to provide in-depth guidance on assessment in taxation. MoF Regulation 79 of 2023 is necessary for tax system compliance, justice, and legal certainty, serving as a multi-faceted juridical, philosophical, and sociological foundation. The results show that the regulation adheres to legal principles, influencing taxation practices regarding tangible and intangible assets, income tax, Value Added Tax (VAT), and sale agreements. This research contributes to analyzing perceptions of legal certainty and fairness in Tax Policy and the importance of balancing the use of tax regulations for external purposes with internal values and principles of tax justice in practice, which will impact the process of making other tax policies more effective and equitable, ultimately contributing to the promotion of social justice, economic development, and good governance. Moreover, future research can analyze the latest regulations issued as a theoretical and practical foundation for taxpayers, aid in setting valuation standards, and ensure compliance with the changing law for the professional practice of tax experts and accountants.
The Effect of Capital Expenditure, Balancing Funds, Regional Original Revenue and E-Government on Local Government Financial Performance SUTISMAN, Entar; PRASETIANINGRUM, Septyana; SUTISNA, Entis; NOY, Ismail R.; DARMAYANTI, Novi; FAHREZA, Ellycia Rahma Nurfidya
Journal of Tourism Economics and Policy Vol. 4 No. 4 (2024): Journal of Tourism Economics and Policy (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v4i4.1170

Abstract

This study examines the effect of capital expenditure, balancing funds, local revenue, and e-government on the financial performance of local governments (Study on local governments in East Java in 2020-2022). The research approach used in this study is quantitative, using secondary data. The population in this study was local governments in East Java for 3 consecutive years for the period 2020-2022. The sampling technique used was purposive sampling, and 114 samples were obtained from 38 districts and cities in East Java. The data analysis techniques used were inner model analysis, outer model analysis, and hypothesis testing. The results of this study indicate that partially, the Capital Expenditure Variable has a negative effect on the financial performance of local governments, the Balancing Fund has a positive effect on the financial performance of local governments, Local Revenue has a positive effect on the financial performance of local governments, and E-Government has a negative effect on the financial performance of local governments.
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 GOOD CORPORATE GOVERNANCE AND COMPANY CHARACTERISTIC ON ENVIROMENTAL DISCLOSURE Moh Syuad Iman; Novi Darmayanti; Martha Suhardiyah
Journal of Economics, Business, and Government Challenges Vol. 4 No. 02 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v4i2.202

Abstract

This study aims to examine the effect of good corporate governance and company characteristics on environmental disclosure. Good corporate governance is represented by the variable size of the board of commissioners, independent commissioners, and the audit committee. Meanwhile, company characteristics are represented by size and age variables. This research is a quantitative research. The data taken is secondary data. The data in this study were obtained using library research. The population in this study are companies listed on the BURSA EFEK INDONESIA (BEI) in the period 2015 - 2020. The research sample taken is companies that are included in the natural resources sector and collected using purposive sampling method. A total of 6 companies were determined as the research sample. The data analysis method in this study uses a statistical scientific approach. The analytical method used is multiple regression analysis consisting of classical assumption test (normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test) and hypothesis testing (coefficient of determination, t test, F test). The results of this study indicate that the adjusted R2 value is 98.9% which means that the environmental disclosure variable can be explained by the five independent variables, namely the board of commissioners (DK), independent commissioners (KOMIN), audit committee (KOAU), size (SIZE), and age (AGE). The results of the t-test of this study indicate that: the board of commissioners, independent commissioners, audit committees, size, age have a positive effect on environmental disclosure. While the results of the F test from this study prove that the board of commissioners, independent commissioners, audit committee, size, age have a simultaneous effect on environmental disclosure.
Co-Authors . Syamsulbahri a manaf dientri A. Manaf Dientri A. Manaf Dientri A.Manaf Dientri Abdullah, Zailani Abidatus Suroya, Naela Adriani Lande Africa, Laely Aghe ainiyah, khurotu Alfian Helmy Ali muhajir, Ali Ali Wafa, Moh Ana Fitriyatul Bilgies, Ana Fitriyatul Anggraeni, Fitri Dwi Anggraeni, Rindang Nur Ani Setyorini Annisa' Carina Arasy Alimudin Arifah, Nafiqotun Ariyanti, Desy Fajar Arneta Mei Vella Arthur Simanjuntak Baiti, Isma Nur Basannang , Siti Mariani Bhaga Aninditatama binti Jamil, Amirah Damayanti Damayanti Desy Ika Febrianti Dewi Kusmayasari Dewianawati, Dwi Dian Puspita Sari Dian Viola Kartka Sari Dientri, Abdul Manaf Dientry, Abdul Manaf dyla putri rahmawati Egidia Demmy Andini Elisabeth, Damarsari Ratnasahara Ellycia Rahma Nurfidya Fahreza Entar Sutisman Entis Sutisna Erry Setiawan Evinta Hogi Pratama Fachruddin, Fanny Evanda Fachry Abda El Rahman FAHREZA, Ellycia Rahma Nurfidya Faizah, Yustin Nur Fanny Evanda Fachruddin Fatichatur Rachmaniyah Fazira P, Erra Ferdi, Yudhi Feryani, Dwin Fitri Amelia Sari Fitri Dwi Anggraeni Fitriah Dwi Susilowati Fu'at Hasim Galuh Adi Irawan Hairudin Hairudin Have Zulkarnaen Heny Ekawati Haryono Imam Baidlowi Imama Nurun Najjah, Fella Irawan, Mohamad Rizal Irawan, Mohamad Rizal Nur Isnaini Anniswati R Isnaini Anniswati Rosyida Isnaini Rosyida, Isnaini Jamil, Amira Juliani Pudjowati Khusnul Khotimah Kuntardina, Ari Kusmayasari, Dewi Lande , Adriani Maimunah, Handariyatul Manaf Dientrimei, Abdul Martin Yehezkiel Sianipar Maryam, Ilmatul Maylizza Putri Dyansah MELATI, PUPUT Menik Ariyanti Mildawati, Titik Mira Wahyuni, Mira Mochammad Taqiyyuddin Moh Ali Wafa Moh Syuad Iman Moh Syuad Iman Mohamad Rizal Nur Irawan Mohamad Rizal Nur Irawan Muhammad Asrori Muhammad Hafidh Nashrullah Muhammad Isa Alamsyahbana Mustajab, Duta Mutia, Khusnul Nailatun Nafisah Nanis Hairunisya Nawari Nawari Nikita Nitri Pratiwi Ninik Sudarwati NOY, Ismail R. Nunuk Pratiwi Nur Aisyah Nur Suci Mei Nur Suci Mei Nurhidayat, Esti Nurul Fauziyah Nurul Fauziyah PANJINATA, Awan Pramesti, Renita Radian Sri Rama Radian Sri Rama Rahma Wati, Endang Rahmadhani, Ayu Dwi Rahmaniayah, Fatichatur Rahmawati, Eka Fitri Yunita Rikah, Rikah Rindang Nur Anggraeni Rizkya Ananda Bintarawati Yulianto Sari, A.A Pt. Agung Mirah Purnama Sari, Resa Whindy Exvina Sa’diyah, Salimatus Septyana Prasetianingrum Septyana Prasetianingrum Sholihah , Imroatus Sinaga, Hommy Dorthy Ellyany Siswati, Endang Siti Ayu Putri Lestari Siti Ayu Putri Lestari Siti Mariani Basannang Siti Shoimah Sugeng Santoso Suhardiyah, Martha Suharsono, Judi Suhartono, Muhammad Yoyok Sukaris Suryalena " Sutri Handayani Suyono, Joko Syaiful Azhari Tasya Lailatul Firdaus Tri Lestari Tri Lestari Tri Retno Hariyati Usdi, January Waedaramae, Waefatimoh Wafa, Moh. Ali Wahyu Winarno Wahyuningtyas, Eka Welly, Yerisma