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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
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.
Psychological capital, leader-member exchange, and job involvement in shaping innovative behavior and work habits: Evidence from a non-banking financial entity in Jawa and Papua Mustajab, Duta; Darmayanti, Novi
Annals of Human Resource Management Research Vol. 4 No. 2 (2024): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v4i2.3003

Abstract

Purpose: This study examines the influence of psychological capital, leader-member exchange, and job involvement on employees’ innovative behavior and work habits in the context of organizational transformation. Methodology: Using a sample of 403 employees from a state-owned Non-Banking Financial Entity (NBFE) operating across Jawa and Papua provinces, the study analyzes how individual and relational factors contribute to developing sustainable work practices, with innovative behavior as a mediating variable. Structural equation modeling with bootstrapping was applied to test the hypothesized relationships. Results: The results show that psychological capital and job involvement significantly enhance innovative behavior, which in turn positively affects employees’ work habits. Innovative behavior also mediates the relationship between psychological capital and job involvement with work habits. In contrast, leader-member exchange demonstrated a direct positive effect on work habits but no significant effect on innovative behavior or its mediating pathway. These findings highlight the pivotal role of employees’ psychological resources and engagement in fostering creativity and consistent, adaptive work behavior, while underlining the need for context-sensitive leadership strategies. Limitations: This study is limited by its focus on a single non-banking financial organization, which may affect the generalizability of the results to other sectors. Additionally, cultural differences between Java and Papua may influence perceptions of leadership and organizational behavior, requiring careful contextual interpretation. Contribution: The study contributes to the organizational behavior literature by providing empirical evidence on the mechanisms linking individual and organizational factors to sustainable employee performance in a culturally diverse and transforming financial institution.
Synergy of Information Technology, Accounting Information Systems, and Human Resource Quality in Enhancing Employee Performance Moh Ali Wafa; Dewi Kusmayasari; Irawan, Mohamad Rizal; Darmayanti, Novi
The Journal of Financial, Accounting, and Economics Vol. 2 No. 2 (2025)
Publisher : PT. Global World Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58857/JFAE.2025.v02.i02.p02

Abstract

This study aims to analyze the influence of the use of information technology, accounting information systems, and human resource quality on employee performance at PT Sinar Mutiara Miru-Lamongan. The method used in this study is a quantitative descriptive approach with a population of all company employees. The data used consists of primary data obtained through questionnaires, as well as secondary data to support the analysis. The data processing was carried out using SPSS version 25 software, through the stages of descriptive statistical tests, data quality tests, classical assumption tests, and hypothesis tests. The results of the study indicate that simultaneously, the use of information technology, accounting information systems, and the quality of human resources significantly influence employee performance. Partially, each variable also proved to have a significant impact, with human resource quality being the most dominant factor influencing performance. These findings indicate that improving HR competency, supported by an integrated information system and appropriate technology utilization, will drive optimal work productivity. This research provides a practical contribution to companies in formulating performance improvement strategies based on the synergy between technology, information systems, and HR development.
The Influence of Coretax, Tax Corner, and Tax Volunteers on Annual Personal Tax Return Reporting Compliance (a Study on Generation Z and Millennials in Lamongan) MAIMUNAH, Handariyatul; DARMAYANTI, Novi; WAFA, Moh. Ali
Journal of Governance, Taxation and Auditing Vol. 3 No. 4 (2025): Journal of Governance, Taxation and Auditing (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1466

Abstract

This study investigates the influence of tax education programs—Coretax, Pojok Pajak, and Relawan Pajak—on the compliance of Annual Personal Income Tax Return (SPT) reporting among Generation Z and Millennial taxpayers in Lamongan Regency. A descriptive quantitative approach was employed using a survey method, with data collected through both online and offline questionnaires. The target population included taxpayers aged 18–44 who possess a Taxpayer Identification Number (NPWP) and utilize the e-Filing system. A total of 106 respondents were selected using the Lemeshow formula and a purposive sampling technique. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. The findings reveal that Coretax and Relawan Pajak have a positive and significant impact on Annual Tax Return compliance, with path coefficients of 0.512 and 0.502, respectively (t-statistics > 1.96; p-values < 0.05). In contrast, Pojok Pajak did not exhibit a statistically significant effect. Demographically, the majority of respondents were female (63.21%), from Generation Z (69.81%), had a high school/vocational school education (56.60%), and were predominantly students (60.38%). The study concludes that Coretax and Relawan Pajak are effective tools for enhancing tax compliance among young taxpayers in the digital age. Accordingly, these programs should be strengthened and further developed as part of tax policy initiatives in Lamongan Regency to foster greater awareness and voluntary compliance among Millennials and Generation Z.
ENTERPRISE RISK MANAGEMENT DALAM MITIGASI KETIDAKSEIMBANGAN SUPPLY-DEMAND DAN RANTAI PASOK TERHADAP KEPAILITAN MELALUI FINANCIAL DISTRESS Sholihah , Imroatus; Darmayanti, Novi; Nurhidayat, Esti
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i3.2889

Abstract

The imbalance of supply-demand and supply chain disruptions pose significant challenges to business sustainability, particularly in capital-intensive and export-oriented industries such as textiles. This study aims to analyze the role of Enterprise Risk Management (ERM) in mitigating the impact of supply-demand imbalance and supply chain disruptions on corporate bankruptcy risk through financial distress. Secondary data were collected from the financial reports of PT Sri Rejeki Isman Tbk (Sritex) during 2013–2023 and analyzed using the Ordinary Least Squares (OLS) regression method. The results show that supply, demand, and supply chain disruption variables significantly affect financial distress. Furthermore, financial distress serves as a mediator in the relationship between operational shocks and bankruptcy potential. These findings highlight the necessity of a structured ERM approach to respond to both internal and external pressures, rather than relying solely on historical financial indicators. The study implies that strengthening a company’s risk management system is crucial to enhancing resilience and mitigating bankruptcy potential in volatile environments. A comprehensive ERM framework can offer long-term financial stability.
DETERMINASI MAKROEKONOMI, AKSESIBILITAS DAN DEMOGRAFI TERHADAP ADOPSI CENTRAL BANK DIGITAL CURRENCY: STUDI KOMPARATIF INDONESIA, TIONGKOK, DAN BAHAMAS Feryani, Dwin; Darmayanti, Novi; Nurhidayat, Esti
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i3.2893

Abstract

This study aims to analyze the simultaneous influence of macroeconomic, accessibility, and demographic factors on the adoption level of Central Bank Digital Currency (CBDC) through a comparative study in Indonesia, China, and the Bahamas. The method employed is a mix-method approach with a Sequential Explanatory design. Quantitative analysis was conducted on 34 provinces in Indonesia using panel data regression with a Random Effect Model via EViews 12, while qualitative analysis was carried out through a Systematic Literature Review with the assistance of NVivo 12. The results show that all three variables significantly influence CBDC adoption. Partially, macroeconomic conditions, digital infrastructure accessibility, and the level of bank account ownership each have a positive and significant effect. Simultaneously, these factors form a crucial foundation in supporting the successful implementation of CBDC. These findings indicate that technology readiness, financial literacy, and adaptive policy strategies are key to transforming the financial system through CBDC.
ANALISIS PENGARUH E-COMMERCE, PROMOSI, FINANCIAL LITERACY, DAN LIFESTYLE HEDONIS TERHADAP PERILAKU KONSUMTIF MAHASISWA AKUNTANSI Maryam, Ilmatul; Novi Darmayanti; Dewi Kusmayasari
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i3.2895

Abstract

This research aims to analyze the influence of E-commerce, Promotion, Financial Literacy, and Hedonic Lifestyle on the Consumptive Behavior of accounting students at Universitas Kabupaten Lamongan and Universitas Nahdlatul Ulama Surabaya. The method used in this study is quantitative with primary data. Data collection techniques were carried out by distributing questionnaires. The number of respondents in this study was 135 respondents. The data were analyzed using the smartPLS 4 software. Based on the research results, there is a positive and significant influence of E-commerce on Consumptive Behavior. Promotion does not have a significant effect on Consumptive Behavior. Financial Literacy has a positive and significant effect on Consumptive Behavior. Hedonic Lifestyle has a positive and significant effect on Consumptive Behavior. This research can be a source of information related to the variables that influence consumptive behavior. Furthermore other approaches can be used to further explore the motivations for consumer behavior. This research includes promotion as an additional independent variable influencing consumer behavior, allowing for further research.
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&#039;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