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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA EL-MUHASABA Jurnal Keuangan dan Perbankan Journal of Applied Finance & Accounting Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora TEMA (Jurnal Tera Ilmu Akuntansi) Erudio: Journal of Educational Innovation Jurnal Teknologi Informasi dan Ilmu Komputer The International Journal of Accounting and Business Society Riset Akuntansi dan Keuangan Indonesia Jurnal Manajemen dan Kewirausahaan (JMDK) Asia-Pacific Management and Business Application Jurnal Akuntansi Aktual Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen AFRE Accounting Financial Review Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) International Journal of Social Science and Business EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara AJAR (Asian Journal of Accounting Research) (e-Journal) Borobudur EKONOMIKA45 Jurnal Akuntansi dan Keuangan Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Journal of the Community Development in Asia International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Business and Applied Management Journal
Yeney Widya Prihatiningtias
Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences Other

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Determinants of the Effectiveness of Risk Management Implementation with Organizational Culture as a Moderating Variable Rinaldi, Rinaldi; T, Sutrisno; Prihatiningtias, Yeney Widya
Journal of The Community Development in Asia Vol 7, No 3 (2024): September 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v7i3.3406

Abstract

This study aims to investigate the impact of human resources, budget allocation, and regulations and policies on the effectiveness of risk management implementation, with organizational culture as a moderating variable. The research employs a survey-based quantitative approach, utilizing questionnaires distributed to employees in Echelon II Work Units at the Head Office of the Ministry of Public Works and Housing. Data analysis is conducted using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The findings indicate that human resources, budget allocation, and regulations and policies positively influence the effectiveness of risk management implementation. Furthermore, organizational culture does not enhance the positive effect of human resources on the effectiveness of risk management implementation. However, it diminishes the positive effect of the budget and amplifies the influence of regulations and policies on the effectiveness of risk management implementation.
The Impact of Synchronous and Asynchronous Learning on Academic Integrity Violations by University Students Prihatiningtias, Yeney Widya; Rahmat, Muhammad Aldi Alif
Asia Pacific Journal of Management and Education (APJME) Vol 6, No 2 (2023): July 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v6i2.2228

Abstract

This study intends to investigate the impact of synchronous and asynchronous online learning on the occurrence of academic ethical infractions among students. The object of this research is an active student of Bachelor's Degree in the Department of Accounting, Faculty of Economics and Business, Universitas Brawijaya. A total of 354 data were collected using a survey method with a purposive sampling technique. Data analysis was performed using the SPSS application. The test results show that synchronous online learning has an effect on students' academic ethics violations. In addition, the test results also show that asynchronous online learning has an effect on violations of student academic ethics. The findings are consistent with the Fraud Triangle Hypothesis, which contends that when fraud is possible, cases of academic ethical infractions become more serious.
PELATIHAN PERTANIAN PERKOTAAN SEDERHANA SKALA RUMAH TANGGA (URBAN FAMILY FARMING) DALAM RANGKA PEMENUHAN KEBUTUHAN GIZI DARI SAYURAN SERTA PENINGKATAN EKONOMI KELUARGA Yeney Widya Prihatiningtias; Nurkholis; Rizky Aditya Nugraha
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol. 4 (2023): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract This community service is carried out with the aim of increasing the motivation of the people in Malang City area to try simple farming in their homes (urban family farming) in the form of training. Through this activity, it is expected that the community will have simple basic provisions for growing vegetables in their own homes by utilizing existing yet limited home land so that the need of healthy food will be met. In addition, the fertilizers and pesticides that will be used will also come from household organic waste, which will reduce operational costs. In this way, nutritional needs from vegetables can be met without having to buy them, and in the end it is hoped that this can support the family economy where expenses for buying vegetables can be diverted to other needs. Abstrak Pengabdian kepada masyarakat ini dilakukan dengan tujuan meningkatkan motivasi masyarakat di wilayah Kota Malang untuk mencoba bercocok tanam sederhana di rumah masing-masing (urban family farming) dalam bentuk pelatihan. Melalui kegiatan ini diharapkan masyarakat dapat memiliki bekal dasar sederhana dalam menanam sayuran di rumah masing-masing dengan memanfaatkan lahan rumah yang ada serta untuk memenuhi kebutuhan akan makanan sehat. Selain itu, pupuk dan pestisida yang akan digunakan juga berasal dari limbah organik rumah tangga sehingga akan menekan biaya operasional. Dengan demikian, kebutuhan gizi dari sayuran dapat terpenuhi tanpa harus membeli, dan pada akhirnya diharapkan hal ini dapat menopang ekonomi keluarga di mana pengeluaran untuk kebutuhan membeli sayuran dapat dialihkan untuk keperluan lainnya.
The income tax compliance of social media influencers during COVID-19 pandemic: An exploratory study Prihatiningtias, Yeney Widya; Karo Karo, Gracyella Natalie Putri
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 18 No. 2 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v18i2.12789

Abstract

Social media platforms have been an important source for the dissemination of information, especially during the COVID-19 social restrictions (work from home) mandate. As a result, most companies now rely more on social media influencers to deliver their brand values. However, many of these influencers do not report and pay their income tax from their social media paid activities. This study is the first to understand the reasons behind their tendency behavior to comply and or incompliance income tax in Indonesia during the COVID-19 pandemic. A qualitative method with in-depth interviews, observation, and documentation was used as the method of study. A total of thirteen Indonesian millennials influencers with a minimum number of 10,000 followers and taxable income from social media were involved in the study to share their views about their tax compliances behavior. Our findings revealed that there are indices that affect tax incompliant behavior among millennial social media influencers such as the sufficiency of knowledge about tax, unclear tax imposition and categorization mechanism, the level of trust, nationalism, and administrative needs for works. These finding also implies that there is an urge to educate influencers about tax compliance by using more suitable content and media to maximize the potential tax revenue from this booming profession.
Implementasi Anggaran Berbasis Kinerja dalam Mempertahankan Opini Audit Wajar Tanpa Pengecualian Ikhsan, Muhammad Choiri; Yeney Widya Prihatiningtias
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 4 (2023): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.4.230

Abstract

This research aims to determine the understanding of audit opinions by Local Government Organizations issued by the Financial Audit Agency and the implementation of Performance-Based Budgeting of the Regional Financial and Asset Management Agency (BPKAD) of the East Java Provincial Government. The audit opinion is based on the control environment of BPKAD of the East Java Provincial Government. Discussion of the components of preparing a Performance-Based Budgeting, including a clear program structure, performance indicators, and program evaluation, as well as a performance information system, poses an effort to assess and observe the implementation of Performance-Based Budgeting in regional financial management. This research employs qualitative methods involving data collected through interviews with 6 respondents of different divisions in the organizational structure of East Java Provincial Government BPKAD and documentation of government reports such as LHP BPK, LAKIP BPKAD, BPKAD Work Plan Report, and other relevant documents. This research showed that efforts have been made to implement the internal control system through observations of the control environment. At the same time, the implementation of Performance-Based Budgeting has not been fully comprehended as a whole despite implementing the components of preparing a Performance-Based Budgeting. Abstrak Penelitian ini bertujuan untuk mengetahui pemahaman opini audit oleh Organisasi Pemerintah Daerah yang dikeluarkan Badan Pemeriksa Keuangan dan implementasi Anggaran Berbasis Kinerja dalam hal ini pada Badan Pengelola Keuangan dan Aset Daerah Pemprov Jawa Timur. Pemahaman opini audit dilakukan berdasarkan lingkungan pengendalian pada BPKAD Pemprov Jawa Timur. Pembahasan Komponen penyusunan Anggaran Berbasis Kinerja yang meliputi struktur program yang jelas, indikator kinerja dan evaluasi program, serta sistem informasi kinerja menjadi upaya dalam menilai dan mengamati penerapan Anggaran Berbasis Kinerja dalam pengelolaan keuangan daerah. Penelitian ini menggunakan metode penelitian kualitatif dengan teknik pengambilan data berupa wawancara dan dokumentasi. Kegiatan wawancara dilakukan kepada 6 narasumber yang berasal dari berbagai bidang dalam struktur organisasi BPKAD Pemprov Jawa Timur. Dokumentasi yang dilakukan menggunakan berbagai laporan pemerintah seperti LHP BPK, LAKIP BPKAD, Laporan Rencana Kerja BPKAD serta dokumen lain yang relevan. Hasil penelitian ini menunjukkan bahwa telah dilakukan berbagai upaya dalam menerapkan sistem pengendalian internal melalui pengamatan pada lingkungan pengendalian sedangkan Implementasi Anggaran Berbasis Kinerja belum sepenuhnya disadari secara utuh meskipun telah melaksanakan komponen penyusunan Anggaran Berbasis Kinerja.  
Pengaruh Postur Motivasi Terhadap Kepatuhan Wajib Pa-jak Bumi Dan Bangunan (PBB) Ameldan Alchair, Achmad Rifadi; Prihatiningtias, Yeney Widya
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.1.32

Abstract

This study aims to examine the effect of motivational posture on land and building taxpayer compliance (PBB) in Malang City during the Covid-19 pandemic through 5 variables, namely commitment, capitulation, resistance, release, and playing games. The object of this research is 100 residents of Malang City who have become Land and Building Taxpayers. Data analysis was performed using multiple linear regression methods with the SPSS application. Based on the results of the research that has been carried out, it can be seen that the commitment variable has a positive effect on land and building taxpayer (PBB) compliance in Malang City, while the capitulation variable has no positive effect on land and building taxpayer (PBB) compliance in Malang city. Then, on the variable resistance, disengagement and game playing have a negative effect on the compliance of the Land and Building Taxpayer (PBB) in Malang City. This shows that paying land and building taxes is the right thing and people are responsible for their obligations by paying taxes according to actual calculations and conditions. This shows that taxpayers have the motivation to commit to carrying out tax obligations and comply with applicable tax regulations.
The Mechanism and Benefits of Receiving Government Facilities in Bonded Zone for Tax and Financial Report: A Case Study Putri, Shafa Alika; Prihatiningtias, Yeney Widya
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 4 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.4.75

Abstract

This research aims to find out more about the mechanism and benefits of the Bonded Zone Facility. A qualitative research approach was adopted to explore the mechanism of obtaining this facility and the benefits for the manufacturing companies, involving interviews, documentation analysis, and case studies. The interview was conducted online by interviewing sources from PT X’s Bonded Zone Team, which are Informant LR, Informant ESP, and Informant MR. The research findings indicate that the mechanism to obtain the Bonded Zone facility is governed by the rules outlined in the Directorate General of Customs and Excise number PER-19/BC/2018. Companies interested in getting the facility must fulfill the requirements specified in these rules and register as Entrepreneurs in The Bonded Zone (PDKB). The benefits of receiving the Bonded Zone facility can be classified into two aspects: financial and operational. The company can reduce costs from a financial perspective due to the deferred import duty and exemptions of Value-Added Tax and Income Tax Article 22 for Import. In conclusion, the Bonded Zone facility in Indonesia offers significant advantages for export-oriented manufacturing companies. Through the mechanism outlined in the Directorate General of Customs and Excise rules, eligible companies are subject to financial benefits through tax exemptions and deferrals, as well as operational benefits by eliminating the need for customs clearance and enabling the direct unloading of goods. These benefits enhance manufacturing companies' competitiveness in the global market and stimulate the Indonesian economy.   Abstract Penelitian ini ditujukan untuk mengetahui lebih lanjut terkait Mekanisme dan Manfaat Penerima Fasilitas Kawasan Berikat. Metode dalam penelitian ini menggunakan metode kualitatif dan pengambilan data dilakukan dengan cara wawancara, pengambilan dokumen, serta studi kasus. Wawancara akan dilakukan dengan mewawancarai tiga narasumber dari tim Kawasan Berikat dari PT X, yaitu informan LR, informan ESP, dan MR. Penelitian ini dilakukan secara daring dengan menggunakan aplikasi Google Meet. Hasil dari penelitian ini adalah bahwa mekanisme mendapatkan fasilitas Kawasan Berikat diatur dalam Peraturan Direktur Jenderal Bea dan Cukai Nomor PER-19/BC/2018 yaitu dengan mengajukan permohonan dan persyaratan yang diperlukan dalam peraturan tersebut serta mendaftarkan pengusaha sebagai Pengusaha Kawasan Berikat (PDKB), lalu menunggu hasil pengecekan lapangan dari Kantor Wilayah Bea dan Cukai setempat sehingga akhirnya perusahaan bisa menjadi penerima fasilitas Kawasan Berikat. Keuntungannya ada dalam dua aspek, keuangan dan operasional. Dalam aspek keuangan, perusahaan dapat menghemat dana karena adanya penangguhan Bea Masuk dan tidak dipungutnya PPN dan PPh Pasal 22 Impor. Sementara untuk aspek operasional, pengusaha dapat menghemat waktu tanpa harus menempuh customs clearance sehingga barang dapat dibongkar di pabrik atau gudang perusahaan manufaktur tersebut.
Determinan Audit Delay Pada Perusahaan Transportasi Indonesia Yeney Widya Prihatiningtias; Febriana Putri Lestyadi
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2547

Abstract

This study aims to determine the factors causing audit delays involving the independent variables of profitability, solvency, operational complexity, audit opinion, and auditor reputation. The data include the annual financial reports of transportation companies listed on the Indonesia Stock Exchange between 2019 and 2021. The samples, selected through purposive sampling, include 37 companies accumulated into 111 within 3 years of observation and are analyzed by multiple panel data method. The test results exhibited that profitability, solvency, and auditor reputation had no significant effect on audit delay; and operational complexity and audit opinion had a negative effect on audit delay. The theoretical implications of this study are expected to provide contribution for audit delay research literature, and the practical implication suggest that transportation companies pay attention to significant variables such as audit opinion to further improve the performance of their financial statements, and OJK policies are expected to apply strict sanctions for companies submitting their financial reports after 90 days.
Social Media Usage and Stock Return: The Mediating Role of Profitability Mody Kusumatuti, Febriyanti; Ghofar, Abdul; Widya Prihatiningtias, Yeney
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.36339

Abstract

Purpose: This study aims to determine the effect of social media usage on stock returns and the role of profitability as a mediating variable. Methodology/approach: This study uses a quantitative approach. The population in this study were consumer non-cyclical sector companies listed on the Indonesia Stock Exchange in 2020-2023. The sampling technique used was purposive sampling and 31 companies were obtained with an observation period of 4 years, resulting in 124 sample units in this study. Findings: The results showed that the social media usage had a positive effect on stock returns, but profitability was unable to mediate the positive effect of social media usage on stock returns. Practical implications: The results of this study can provide strategic insights to consumer non-cyclical companies regarding the maximization of social media usage by companies. This aims to see the dynamics of social media which will ultimately affect the company's stock returns. Originality/value: Research related to impression management on social media and stock returns has not been widely conducted. Research with similar themes was conducted in the previous decade so it can be indicated that it is less relevant to current conditions. The research is a development of previous research that separately tested the use of social media on profitability and profitability on stock returns. Therefore, this study uses a mediating variable of profitability with a proxy for return on assets. This study also adds one category of impression management, namely financial achievement Keywords: Social Media; Stock Return; Profitability
Determinants of the Effectiveness of Risk Management Implementation with Organizational Culture as a Moderating Variable Rinaldi, Rinaldi; T, Sutrisno; Prihatiningtias, Yeney Widya
Journal of The Community Development in Asia Vol 7, No 3 (2024): September 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v7i3.3406

Abstract

This study aims to investigate the impact of human resources, budget allocation, and regulations and policies on the effectiveness of risk management implementation, with organizational culture as a moderating variable. The research employs a survey-based quantitative approach, utilizing questionnaires distributed to employees in Echelon II Work Units at the Head Office of the Ministry of Public Works and Housing. Data analysis is conducted using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The findings indicate that human resources, budget allocation, and regulations and policies positively influence the effectiveness of risk management implementation. Furthermore, organizational culture does not enhance the positive effect of human resources on the effectiveness of risk management implementation. However, it diminishes the positive effect of the budget and amplifies the influence of regulations and policies on the effectiveness of risk management implementation.
Co-Authors Abdarahman M. Kalifa Abdul Ghofar Abdulrival Hartoyo Adiwicaksana, Surya Afrisal, Reza Agus Arifin Ainul Rizkiyah Ali Djamhuri Ali Djamhuri Alif Rodhiyan Alita Puspa Ningrum Alita Puspa Ningrum, Alita Puspa Ameldan Alchair, Achmad Rifadi Amrizal Imawan Anak Agung Istri Sri Wiadnyani Andry Yunanto Arasy, Fajar Hafidh Areta Widya Kusumadewi Areta Widya Kusumadewi Arum Prastiwi Astia Putriana, Astia Astutiningrum Astutiningrum Astutiningrum, Astutiningrum Aulia Rahma Yani Bahri, Nur Alim Bambang Hariadi Bambang Subroto Cahaya, Devi Nur Destriviyani, Viola Devi Cheilsa Sumarno Devi Nur Cahaya Djuang, Vinsensius Ferrer Antonius Driana Leniwati Eko Ganis Sukoharsono Elok Riskika Putri Fahrizal Irfan Alfianto Fajar Hafidh Arasy Fakhirah, Sarah Febriana Putri Lestyadi Fia Annahdliyah Khairani Fidya Gumilang Arianwuri Ghazi, Achmad Fariz Gracyella Natalie Putri Karo Karo Gugus Irianto Gugus Irianto Habib Muhammad Shahib Hajarana, Siti Hariadi, Bambang Ikhsan, Muhammad Choiri Ikram, Dzul Imam Subekti Imam Subekti Intan Lifinda Ayuning Putri Isywara, Aristi Prita Ita Yuni Kartika Iwan Triyuwono Julianto, Sofyan Wijaya Karimatun Nisa’ Karo Karo, Gracyella Natalie Putri Lilik Purwanti Lusiana Lusiana M. Achsin M.Khairul Dzakirin Made Sudarma Maudina Rahma Wardhani Mody Kusumatuti, Febriyanti Mohamad Khoiru Rusydi Muhammad Dimar Alam Nadia Dayanti Nanik Wahyuni ‎ Nisa’, Karimatun Novian Seno Saden Novian Seno Saden, Novian Seno Nur Alim Bahri Nurkholis Nurkholis Nurkholis Octadila Laily Anggraeni Octadila Laily Anggraeni, Octadila Laily Pertiwi, Sekar Purweni Widhianningrum Putri, Aliyah Alamanda Putri, Kalyana Btari Putri, Shafa Alika Rahmat, Muhammad Aldi Alif Reza Afrisal Rifki Inderawan, Ahmad Rinaldi Rinaldi Rini Ridhawati Riza Muttaqin Rizkiyah, Ainul Roekhudin, Roekhudin Saraswati , Ni Made Ananda Saraswati, Ni Made Ananda Sari Atmini Satia Yustisia Sinta Yuliastutik Siti Rodliyah Sofyan Wijaya Julianto Sri Palupi Prabandari Sukarharsono, Eko Ganis Sumarno, Devi Cheilsa Sutrisno T Sutrisno T Sutrisno T. Sutrisno, Sutrisno Tojibussabirin, Muhammad Ulfah, Sitti Mukhtia Unti Ludigdo Unti Ludigdo Ustantini, Sinta Wardhani, Maudina Rahma Wasis Rizki Widyanto Wikantara, Agung Gede Wiwik Hidajah Ekowati Wuryan Andayani Wuryan Andayani Yuliastutik, Sinta Yuningsih, Yuni Yuyut Krisdiantoro Yuyut Krisdiantoro