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All Journal JURNAL MANAJEMEN DAN AKUNTANSI The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Bisma: Jurnal Bisnis dan Manajemen JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Pengajaran Seni dan Budaya Journal of Islamic Accounting and Tax (JIATAX) International Journal of Religious and Cultural Studies Adbis : Jurnal Administrasi dan Bisnis Equity: Jurnal Akuntansi Jurnal ABM Mengabdi Akuntansi Bisnis & Manajemen (ABM) Jurnal Pengabdian Kepada Masyarakat International Journal Administration, Business & Organization Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Revenue Journal: Management and Entrepreneurship Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Kontemporer
Darti Djuharni
Sekolah Tinggi Ilmu Ekonomi Malangkucecwara Malang
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Determinants of Financial Performance with Sustainability Report as A Moderation Variable Permana, Tista Fadhil; Djuharni, Darti; Arniati, Tutik
International Journal Administration, Business & Organization Vol 6 No 1 (2025): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.25.461

Abstract

This study aims to determine the effect of green accounting, environmental performance, and environmental costs on the level of profitability of financial performance moderated by sustainability report. This research is quantitative in the type of causality, with a research population of 80 manufacturing companies’ industrial classification based on production results for the 2020-2022 period and determination of the number of samples of 20 companies obtained through purposive sampling techniques. Data collection was carried out using secondary data tracing through the Indonesia Stock Exchange and the GRI G4 index of each company. Data processing using SPSS software program is analyzed with a multiple linear regression analysis approach Moderated Regression Analysis (MRA). Based on the results of the study shows that green accounting, environmental performance, and environmental costs do not have a significant effect on financial performance
Pemasaran Produk Secara Online dan Pelatihan Akuntansi untuk Efektifitas Pengelolaan Usaha Djuharni, Darti; Sonhaji, Sonhaji; Mauludin, Hanif; Prasetyo, Irawan Budi; Djafri, Taufik; Sugiharto, Didik Priyo
Jurnal ABM Mengabdi Vol 11 No 1 (2024): Juni
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v11i1.1403

Abstract

The purpose of this article is to open the insights and knowledge and skills of MSME actors in the Blimbing area of Malang City, East Java. Activities are carried out in the form of lectures and discussions, as well as assistance related to the use of digital marketing. In addition, the discussion continued with the topic of the importance of making financial records for MSMEs. The results of this activity show that most participants already know the existence of digital marketing, but not all have used it. Those who have not used it because they do not understand and master internet technology. On the other hand, the results of this activity also show that most MSME actors have not made records of their business activities. This is because they consider the record not too important, what is important for them is that the business runs smoothly and they benefit from the results of the business called profit (profit).
Determinants of employee psychological ownership and its impact on sustainable manufacturing performance Mauludin, Hanif; Harjoyo, Hegi; Djuharni, Darti
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3372

Abstract

This study aims to examine the determinants of employee psychological ownership and its effect on sustainable manufacturing performance. The population in this study is employees of a cigarette company in Indonesia. The sample used is 100 respondents, consisting of workers, supervisors, front line managers, and senior managers of a large cigarette company in Indonesia who are involved in initiative programs to achieve sustainable manufacturing performance. The sampling technique used is purposive sampling. Data collection is carried out by distributing questionnaires directly to respondents and conducting focus group discussions (FGDs). The analytical tool used is Partial Least Squares with SmartPLS version 3. The results show that Servant Leadership has a significant effect on Growth Mindset and Capability Building; Growth Mindset and Capability Building have a significant effect on Employee Psychological Ownership; and Employee Psychological Ownership has a significant effect on Sustainable Manufacturing Performance. Therefore, to achieve sustainable manufacturing performance, it is necessary to have a strong employee psychological ownership by forming a mindset to always grow, accompanied by increasing individual capabilities through effective servant leadership.
ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN PENJUALAN PADA CV. TRI KENCANA CILEGON-BANTEN Yulianto, M. Hendra; Djuharni, Darti
Jurnal Akuntansi Kontemporer Vol. 11 No. 1 (2019)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v11i1.2074

Abstract

The purpose of this study is to analyze and evaluate the implementation of accounting information system for purchases and sales in "CV. TRI KENCANA. The research method used a case study method with descriptive analysis. The results show that many accounting information systemsof purchases and sales carried out in this company are still a lot of weakness, including the uneven division of tasks in accordance with the existing organizational structure, there are multiple functions in several division, there are two departments whose authority and duties are the same but in the organizational structure is separated. Besides, the documents used there are still shortcomings related to internal control that must be done. Therefore in this study, several solutions were provided to overcome the problems, namely, improvement of the organizational structure both in terms of naming, division of tasks, and the incorporation of two departments that have the same function, as well as refinement of the documents used
PENGARUH KOMPLEKSITAS PERATURAN PERPAJAKAN, KUALITAS LAYANAN, SANKSI PERPAJAKAN DAN PEMERIKSAAN TERHADAP KEPATUHAN PAJAK Wiyarni, Wiyarni; Hartini, Hartini; Djuharni, Darti
Jurnal Akuntansi Kontemporer Vol. 10 No. 1 (2018)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v10i1.2190

Abstract

Improving taxpayer compliance is a very important key in order to increase state revenues from the tax sector. This study aims to examine the variables of the com-plexity of tax regulations, service quality, taxation sanctions and tax audit on indi-vidual taxpayer compliance at the Singosari Pratama Tax Service Office. This research is a quantitative research with hypothesis testing which will be analyzed using multiple linear regressions. The population in this study is an individual taxpayer who earns income from a free business registered at KPP Pratama Singosari ammounted 11,500 taxpayers. By using probability sampling as a sampling technique, the number of respondents from this study was 100 people. The results of this study state that the complexity of tax regulations, service quality, tax sanctions and tax audits have a significant effect on tax compliance. The amount of the variable contribution to the complexity of tax regulations, service quality, tax sanctions and examination of tax compliance is 97.2%. Partial testing results also indicate that the variable complexity of tax regulations, taxation sanctions and tax audits have a significant effect on individual taxpayer compliance. The results of this study indicate that partially service quality variables do not significantly influence individual taxpayer compliance.
FENOMENA TRANSAKSI BISNIS ONLINE DI ERA 4.0 Djuharni, Darti; Dewi, Siutama
Jurnal Akuntansi Kontemporer Vol. 13 No. 1 (2021)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v13i1.2509

Abstract

This research aims to find out online business transactions based on the experience of its business people. This study uses a qualitative research type interpretive approach with phenomenology. In this research researchers use several techniques of collecting data trough: Observation, documentation dan interviews. Based on the research results the researchers found some of these things related to the online business as follows: Entrepreneurial motives, entrepreneurial spirit, the importance of innovation in entrepreneurial, dan the importance of building trust dan honesty in entrepreneurship. The researchers contributions in this study are expected to provide information on online business transactions in the 4.0 era based on individual experiences.
PERGANTIAN AUDITOR SEBAGAI UPAYA MENJAGA INDEPENDENSI Djuharni, Darti; Fathonah, Annisa Dini; Sonhaji, Sonhaji
Jurnal Akuntansi Kontemporer Vol. 14 No. 2 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i2.3534

Abstract

Research Purposes. This study aims to examine and analyzeg factors related to auditor replacement.Research Method. The unit of analysis in this study is all property and real estate sector companies listed on the Indonesia Stock Exchange, and 23 companies are taken as samples that meet the criteria, the total number observed is 92 in the form of annual reports for the 2016-2019 period. Data were analyzed using logistic regression analysis.Research Result and Findings. The results of this study reveal that management turnover and audit fees have no effect on auditor switching, while audit delay affects auditor switching. The results of this research are expected to be a consideration for companies in making decisions for auditor replacement. 
Determinan Perilaku Hedonic Shoping Di Era Digital Djuharni, Darti; Dini, Maisa; Liana, Yuyuk; Lutfillah, Novrida Qudsi
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 8 No 2 (2023): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v8i2.19907

Abstract

Research aim : to uncover and examine the factors that drive hedonic shopping behavior that leads to impulse buying Design/Methode/Approach : The research was conducted by distributing questionnaires to respondents in Java and Kalimantan in the form of google form (online). The number of samples is based on the number of indicators multiplied by 5, so that the number of 155 respondents is obtained which then the results of their answers are processed using PLS. The variables used in this research are website quality, hedonic shopping motivation, and sales promotion as independent variables, and impulse buying as the dependent variable. Research Finding : hedonic shopping incentive has a favorable and significant impact on impulsive purchasing whereas website quality has no bearing on this behavior. Sales promotions have a similar beneficial and strong impact on impulsive purchases. Additionally, it has been demonstrated that sales promotions make the link between website quality and impulsive purchases stronger. Theoretical contribution/Originality : The results of this study can add references for the development of marketing materials, especially those related to customer behavior. Practitionel/Policy implication : The results of this study can be input for companies and entrepreneurs to better understand consumer buying behavior and the factors that trigger impulse purchases so as to increase sales. Research limitation : This research is limited to three independent variables, namely website quality, hedonic shopping motivation, and sales promotion which influence impulsive purchases.
Co-Authors Ahmad Djalaluddin Aji Dedi Mularwaman Aldri Frinaldi Annisa Dini Fathonah Ari Kamayanti Arniati, Tutik Asfi Manzilati Bambang Haryadi Bunyamin Bunyamin Dewi, Siutama Dini, Maisa Djafri, Taufik Djoko Sugiono Driana Leniwati Elaksmi, Lydia Resti Enggar Nursasi Fadjar Setiyo Anggraeni Fathonah, Annisa Dini Firliany Ahlia Adenia H. Sulsalman Hanif Mauludin Hariyanto Hariyanto Harjoyo, Hegi Hartini Hindriarsana, Antonius Yudhis Intan Novitasari Irawan Budi Prasetyo Istutik Judi Suharsono Kuncahyo, Adhin Achmad LA ODE SYUKUR, LA ODE Leila Salawati Chairat Lutfillah, Novrida M. Soedarman M. Soedarman Moch. Bukhori Muslim Muniroh Muniroh Nike Lidiawati Novrida Qudsi Lutfillah Novrida Qudsi Lutfillah Novrida Qudsi Lutfillah Nur Alimin Azis Nur Alimin Aziz Nursaid Pega, Eusebius Faleriano Permana, Tista Fadhil Putri, Amelia Ivanka Riesanti Eddi Wijaya Rimi Gusliana Mais Siti Munfaqiroh Siutama Dewi Sonhaji *), Ferra Ika Wardani Solechan Sonhaji Sonhaji Sonhaji Sonhaji Sugiharto, Didik Priyo Syerly Hesti Erawati Syerly Hesti Erawati Tachjuddin Tachjuddin Tachjuddin Tachjuddin Tumirin Vanyah Jessica Rajani Virginia Nur Rahmanti Wahyu Alif Kurniawan Wilujheng Dwi Pangesti Wiyarni Wiyarni Yenni Mangoting Yosefinne Yaksel Eunike Bezaliel Yudi Yudi Yulianto, M. Hendra Yuni Arfiani Yunita Anggraini Madi Yuyuk Liana