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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Telaah dan Riset Akuntansi Jurnal Pendidikan Akuntansi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review JABE (Journal of Accounting and Business Education) Asia-Pacific Management and Business Application The Spirit of Society Journal : International Journal of Society Development and Engagement IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Abdi Insani Jurnal Akuntansi AKUNESA
Titis Puspitaningrum Dewi Kartika
STIE Perbanas Surabaya
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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The Role of Family Business in Selecting Audit Quality Titis Puspitaningrum Dewi Kartika
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 4 No 2 (2021): March 2021
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.292 KB) | DOI: 10.29138/ijebd.v4i2.1267

Abstract

This study concerns with a descriptive analysis of the differences between family business and non-family business as seen from audit fees and audit quality. Audit quality is measured from the size of KAP and industry specialization. In addition, this study analyses the impact between family ownership on audit quality (KAP size and industry specialization). This study examines the influence of audit committee effectiveness on the audit quality. This study used logistic regression analysis. The unit of analysis in this study is the financial statements, while the population is all manufacturing companies listed on the IDX, while the sample in this study is manufacturing companies from 2014 to 2016. The results of this study states that there is no difference between family and non-family business in selecting quality. Second, there is a difference in audit fees between family and non-family business. Third, there is an influence between family ownership and audit fees. This can be interpreted that business in Indonesia which are mostly owned by families, have a very important influence on how much the audit fees incurred for independent parties. Fourth, there is an influence between family ownership and audit quality (based on KAP size). Fifth, there is an influence between family ownership and audit quality (based on industry specialization). Sixth, there is an influence between the effectiveness of the audit committee and audit quality (based on the KAP size). Seventh, there is an influence between the effectiveness of the audit committee and audit quality (based on industry specialization).
Earnings Persistence In Affecting Stock’s Prices Of Malaysia And Indonesia Manufacturing Companies nuraini rokhmania; Titis Puspitaningrum Dewi Kartika
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 4 No 3 (2021): May 2021
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (773.084 KB) | DOI: 10.29138/ijebd.v4i2.1306

Abstract

The users of financial reports usually use the information of current earnings to predict future earning so that quality earnings are earnings that can reflect the continuity of earning in the future.. This study takes company samples of manufacturing companies, both of which listed in Indonesia’s stock exchange as well as Malaysia’s in the yeas 2014 – 2017 by using regression and intervening analysis. The results of this study are operating cash flow cannot affect the earnings’ persistence in Indonesia but it affect in Malaysia, book tax differences and debt level can affect an earning persistence in Indonesia & Malaysia, earnings persistence could affect stock prices in Indonesia & Malaysia and Operating cash flow cannot affect stock prices with Earning Persistence as intervening variable for manufacturing companies in Indonesia & Malaysia. Research Limitations/implications: Adj R square value is very low and cannot be compared between Indonesia and Malaysia. Practical Implication: the result would be beneficial for researchers who eager to analyse the similar variable against different countries.
Faktor-Faktor yang Mempengaruhi Tax Avoidance pada Perusahaan Sektor Energy di BEI Tahun 2018-2022 Putri, Riska Aulia; Kartika, Titis Puspitaningrum Dewi
Jurnal Akuntansi Vol 13 No 2 (2025): AKUNESA (Januari 2025) - In Progress
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v13n2.p162-172

Abstract

Sampai saat ini, tax ratio yang dimiliki Indonesia masih sangat rendah dibandingkan dengan negara-negara di Asia Pasifik lainnya sehingga pemerintah terus berupaya untuk mengoptimalkan sektor perpajakan. Maka dari itu, penelitian ini dilakukan bertujuan untuk menguji pengaruh dari gender diversity on the board of director, multinationality, thin capitalisation, dan transfer pricing terhadap tax avoidance. Penelitian ini menggunakan perusahaan sektor energi yang terdaftar di BEI tahun 2018-2022 sebagai sampel penelitian. Melalui analisis regresi linier berganda, menunjukkan bahwa gender diversity on the board of director, thin capitalisation, dan transfer pricing tidak berpengaruh terhadap tax avoidance, sedangkan multinationality berpengaruh signifikan terhadap tax avoidance. Hasil penelitian ini menunjukkan bahwa perusahaan yang memiliki transaksi internasional yang cukup massif memiliki indikasi lebih besar untuk melakukan tax avoidance.
PENINGKATAN KETERAMPILAN BISNIS DIGITAL UNTUK SISWA SMA GIKI 2 SURABAYA DI ERA TEKNOLOGI Kartika, Titis Puspitaningrum Dewi; Kholid, Ikhwan; Permata, Aulia Safnira Surya; Tianto, Reza; Baswedan, Achmad Hanid; Riqqoh, Abdullah Khoir; S, Florentina Meiliana Felixia
Jurnal Abdi Insani Vol 12 No 5 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i5.2509

Abstract

Pelatihan bisnis digital bagi siswa SMA merupakan strategi penting dalam mempersiapkan generasi muda menghadapi tantangan era digital, khususnya dalam bidang kewirausahaan. SMA GIKI 2 Surabaya, sebagai institusi pendidikan yang berfokus pada pengembangan akademik dan karakter siswa, mengimplementasikan program pelatihan bisnis digital bagi siswa kelas XII. Program ini bertujuan untuk meningkatkan pemahaman dan keterampilan siswa dalam bidang kewirausahaan, digital marketing, serta produksi produk kreatif yang layak jual. Kegiatan pengabdian ini  menggunakan metode observasi dan koordinasi dengan mitra sekolah untuk mengidentifikasi permasalahan utama, termasuk minimnya pemahaman siswa tentang kewirausahaan serta kurangnya keterampilan dalam desain dan produksi bisnis digital. Solusi yang ditawarkan dalam program ini mencakup pelatihan teori kewirausahaan, praktik pembuatan desain kaos sablon menggunakan teknologi Direct to Film (DTF), serta pengenalan dunia kampus melalui kegiatan roadshow. Hasil pelatihan menunjukkan adanya peningkatan yang signifikan dalam pemahaman dan keterampilan siswa. Berdasarkan hasil pre-test dan post-test, terjadi peningkatan rata-rata nilai dari 6,45 menjadi 9,05, dengan selisih kenaikan sebesar 2,6 poin. Hal ini menunjukkan bahwa siswa mampu memahami materi yang diberikan setelah mengikuti pelatihan. Selain itu, pelatihan ini juga meningkatkan keterampilan praktis siswa, terutama dalam desain grafis dan teknik sablon digital. Hasil akhir menunjukkan bahwa setiap peserta berhasil menyelesaikan desain dan sablon kaos tanpa adanya kerusakan atau kesalahan teknis yang diukur dari Indikator keberhasilan program ini diukur melalui peningkatan literasi digital, keterampilan desain grafis, serta kemampuan praktis dalam produksi bisnis digital.
The effect of litigation risks to earnings management using audit quality as moderating variable Dewi Kartika, Titis Puspitaningrum; Nahumury, Joicenda
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 2 (2014): August 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.312

Abstract

In agency theory, a company, which separates the functions of governance and ownership, is going to be susceptible to the agency conflicts. The arising agency conflict causes the information, which is provided by manager becoming different or can be manipulated. One of common practice done by manager is earning management, where earning management is an accounting policy choice conducted by the managersfor the variety of specific purposes. This study tries to reveal whether audit qualities are able to reinforce the association between litigation risks to the earning management practice. Auditor litigation has 14 characteristics of companies being able to be auditor litigation by calculating LITSCORE. Earnings management is proxied by The Modified Jones Model while audit quality is proxied by industry specialization. This study uses financial statements data of the manufacturing companies listed in Indonesia Stock Exchange in 2010-2012. Analysis, which is used in this study, is the MRA(Moderated Regression Analysis). The results of this study suggest that there is influence between litigation risk to earnings management while audit quality as measured by specialized auditors cannot strengthen relationship between litigation risk and earnings management. This is because audit quality as measured by specialized auditors did not show a strong relationship.
Shariah Governance, Maqasid al-Shariah, SMEs Performance: The Role of Gender and Age Kurniawati, Sri Lestari; Lestari, Wiwik; Sari, Linda Purnama; Dewi Kartika, Titis Puspitaningrum
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 2 (2020): August - November 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i2.2374

Abstract

This study's primary objective is to develop shariah governance and maqasid alshariah models in improving the performance of SMEs in Surabaya, Indonesia. The sampling technique used is the purposive sampling method, and the analysis model used is the Structural Equation Model (SEM). The results show that creating a conducive pre-condition/situation, Sharia governance principles, and ethics, and code of conduct have insignificant influence on SMEs' performance. In contrast, maqasid al-shariah has a significant influence on the performance of SMEs. Besides, the results also show that gender positively moderates the influence of ethics and code of conduct on the performance of SMEs. In contrast, age negatively moderates the influence of the creation of conducive pre-condition/situation and ethics and code of conduct on SMEs' performance. The results of this study are expected to be used as input for SMEs to improve their performance. SMEs need to understand the Sharia governance indicators and increase their understanding of maqasid al-shariah in running their business.
The effect of good governance on the success of the implementation of performance-based budgeting in Balai Besar Pelaksanaan Jalan Nasional V Surabaya ., Auliarahma; Dewi Kartika, Titis Puspitaningrum
The Indonesian Accounting Review Vol. 4 No. 2 (2014): TIAR - July 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i02.326

Abstract

This study aims to see the effect of good governance on the success of the implementation of performance-based budgeting. Type of data used in this research is primary data in the form of questionnaires. The sampling technique in this study uses non probability sampling in the form of convenience sampling. The results show that the variable of rule of law affects the success of the implementation of performance-based budgeting; the variable of accountability, transparency and participation affects the success of the implementation of performance-based budgeting; the variable of technical and managerial competence of employees affects the success of the implementation of performance-based budgeting; the variable of organizational capacity affects the success of the implementation of performance-based budgeting, while the variable of information technology does not affect the success of the implementation of performance- based budgeting.
Unraveling the Profitability Puzzle: Exploring the Dynamics of Firm Value in Indonesian Real Estate Enterprises Khalifaturofi'ah, Sholikha Oktavi; Kartika, Titis Puspitaningrum Dewi; Armansyah, Rohmad Fuad
APMBA (Asia Pacific Management and Business Application) Vol. 12 No. 3 (2024)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2024.012.03.1

Abstract

The purpose of this study is to explore the intricate relationship between profitability and firm value in the context of Indonesian real estate enterprises. Utilizing a panel data methodology, this research draws from financial data spanning six years (2017-2022) of 21 Indonesian real estate firms. The analysis employs a robust random effect model for data exploration. The empirical findings unveil crucial connections between profitability and firm value in the Indonesian real estate realm. Notably, a significant negative correlation emerges between profitability and firm value, indicating that higher profitability does not guarantee higher firm value. Additionally, firm size exerts a dampening effect on firm value. Conversely, total asset growth and turnover prove to be influential drivers of firm value, underscoring the importance of robust asset growth and turnover. This study contributes by delving into the profitability-firm value relationship unique to Indonesia's real estate sector.
PELATIHAN DAN PENDAMPINGAN KEWIRAUSAHAAN KREATIF BAGI SISWA SMK UNTUK MENDUKUNG P5 KURIKULUM MERDEKA Mustafida, Nurul; Kartika, Titis Puspitaningrum Dewi; Kholid, Ikhwan; Tianto, Reza; Mursita, Lufi Yuwana; Permata, Aulia Safnira Surya
Jurnal Abdi Insani Vol 11 No 2 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i2.1658

Abstract

This community service activity is motivated by the need for knowledge and skills and supports achieving the Independent Curriculum P5 Project for students. The P5 program is also designed to strengthen efforts to achieve competency and character according to the Pancasila Student Profile, which is prepared based on Graduate Competency Standards (SKL). The urgency of implementing the P5 Independent Curriculum still needs to be felt heavily. It is causing problems in the school environment, especially at Wahid Hasyim Glagah Lamongan Vocational School, regarding the readiness of teacher and educator resources. Therefore, the Hayam Wuruk Perbanas University implementation team provided this community outreach activity in the form of creative entrepreneurship training and assistance. The Merdeka P5 curriculum utilizes interactive learning methods and allows students to participate actively in the learning process. Creative entrepreneurship mentoring and training aims to explore students' potential, knowledge, and entrepreneurship skills that impact the surrounding community. This activity is designed in four stages, namely, the material preparation stage, entrepreneurship training, assistance with business activities, and processing and presenting the activity results. The implementation team prepares material in the preparation stage, which will be delivered at the training stage. At the training stage, material related to creative entrepreneurship will be presented, and two teams with the best business ideas will be selected. The final stage is the presentation of the results of activities in the form of reports related to the implementation of training and mentoring activities. Based on results, 67% of participants experienced an increase in test scores between the pre-test and post-test, 14% of the total participants had the same score, and the remaining 18% experienced a decrease in test scores. This shows that students' knowledge of entrepreneurship concepts, entrepreneurial activities, and basic Business Model Canvas (BMC) concepts increased after they received creative entrepreneurship training materials. Based on these results, the implementation of the training showed excellent and effective results because more than 50% of participants experienced an increase in knowledge. The training also produces business ideas from students, followed by realizing business ideas into business products. The students whose business ideas were selected were given entrepreneurial assistance related to the product preparation process, packaging design, marketing process, and simple financial record keeping.
Co-Authors Abdullah Khoir Riqqoh Anis Rahayu Auliarahma . Auliarahma . Baswedan, Achmad Hanid Joicenda Nahumury Khalifaturofi'ah, Sholikha Oktavi Kholid, Ikhwan Laili Nur Indah Sari Linda Purnama Sari Linda Purnama Sari, Linda Purnama Mursita, Lufi Yuwana Mustafida, Nurul Nosy Yodi Metana Nuraini Rokhmania, Nuraini Permata, Aulia Safnira Surya Putri, Riska Aulia Reza Tianto, Reza Ririn Poerwanti Rohmad Fuad Armansyah, Rohmad Fuad S, Florentina Meiliana Felixia Sri Lestari Kurniawati Sri Lestari Kurniawati Sri Lestari Kurniawati Wiwik Lestari