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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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FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT DENGAN OBEDIENCE PRESSURE SEBAGAI PEMODERASI Prihatiningtias, Yeney Widya; Putri, Aliyah Alamanda
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 9 No 2 (2025): April
Publisher : Universitas Sangga Buana

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Abstract

This research aims to determine the effect of ego depletion, moral reasoning, and goal orientation on audit judgement with obedience pressure as a moderating variable and self-efficacy as a mediating variable. The research data are collected through census utilizing questionnaires, and the samples include 116 auditors of East Java Provincial Representative BPKP. The data obtained are analysed by testing descriptive statistical and inferential analysis utilizing the PLS-based SEM approach processed by SmartPLS. The results of the research exhibit that ego depletion, performance approach goal orientation, and performance avoidance goal orientation have a negative and significant effect; self-efficacy has a positive and significant effect; and learning goal orientation and moral reasoning have no effect on audit judgement. Self-efficacy mediates the effect of goal orientation on audit judgement; and obedience pressure moderates the effect of self-efficacy, but does not moderate the effect of ego depletion and moral reasoning on audit judgement.
The Effect of ESG Disclosure and R&D Intensity on Financial Performance: The Moderating Role of Board Gender Diversity Prihatiningtias, Yeney Widya; Saraswati , Ni Made Ananda
International Journal of Social Science and Business Vol. 9 No. 3 (2025): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i3.94211

Abstract

Despite its economic contribution, Indonesia’s manufacturing sector struggles with sustainability, innovation, and gender diversity, and the impact of these factors on financial performance remains unclear. This study examined the effects of environmental, social, and governance disclosure and research and development intensity on the financial performance of manufacturing companies in Indonesia, and assessed whether gender diversity on the board of directors moderated these relationships. Data from 162 manufacturing firms listed on the Indonesia Stock Exchange during 2021–2023 were analyzed using multiple regression and moderated regression analysis. The results showed that environmental and social disclosures positively influenced return on assets and return on equity, while governance disclosure positively affected Tobin’s Q. Research and development intensity had a positive effect on all financial performance indicators. Gender diversity on the board strengthened the positive effects of social and governance disclosures on return on assets and Tobin’s Q, and also enhanced the impact of research and development intensity on Tobin’s Q. These findings indicated that transparent sustainability reporting and innovation investment improved both accounting-based and market-based performance, and that diverse boards amplified certain strategic impacts. The study concluded that integrating sustainability practices and innovation with gender-diverse leadership contributed to better financial outcomes, offering practical implications for managers, investors, and policymakers seeking to enhance governance and long-term corporate value.
Understanding the effect of sustained use of cloud-based point of sales on SMEs performance during covid-19 pandemic Prihatiningtias, Yeney Widya; Wardhani, Maudina Rahma
The Indonesian Accounting Review Vol. 11 No. 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2300

Abstract

This study examined the effect of sustained use of cloud-based point of sales on SMEs’ performance during COVID-19 pandemic. In this study, both quantitative and qualitative approaches were employed. The sample consists of the food and beverage industries from Small and Medium Enterprises (SMEs) located in Malang City, Indonesia. The quantitative data which succeeded to collect 91 responses was taken from the questionnaire distribution of the sample SMEs and it was analyzed by using SPSS 21 with the multiple linear regression method, which indicated there is a relationship between sustained-use of cloud-based point of sale on SMEs non-financial performance during COVID-19 pandemic. 9 SMEs representatives, the owner, or the manager, were also interviewed to gain further insights and to confirm the quantitative findings. Technology Continuance Theory (TCT) was used to explain the link between the sustained use of cloud-based point of sale on SMEs’ performance during the COVID-19 pandemic. However, the results from both approaches found that there is a positive relationship between sustained use of cloud-based point of sale on SMEs non-financial performance during COVID-19 pandemic and the relationship between sustained use of cloud-based point of sale on SMEs financial performance is negative.
Factors Influencing Taxpayers’ Willingness to Participate in Voluntary Disclosure Program Rifki Inderawan, Ahmad; Prihatiningtias, Yeney Widya
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (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.2023.2.2.137

Abstract

This study aims to examine the influence of knowledge of voluntary disclosure program, tax sanctions, and subjective norms on taxpayers’ willingness to participate in voluntary disclosure program. Respondents in this study amounted to 100 Individual Taxpayers registered at KPP Pratama Banyuwangi and were collected using the survey method with a questionnaire instrument and the sample was determined using the purposive sampling method. The analytical method used was multiple regression analysis to test the effect by using the t test through the SPSS application. The results of this study indicate that the knowledge of voluntary disclosure program, tax sanctions, and subjective norm variables positively influence taxpayers’ willingness to participate in voluntary disclosure program.
The Influence of Time Budget Pressure, Job Stress, Work-Life Balance, and Internal Locus of Control on Audit Quality with Auditor Dysfunctional Behavior as a Mediator Yeney Widya Prihatiningtias; Fia Annahdliyah Khairani
TEMA Vol. 26 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.26.1.02

Abstract

This study aims to examine the effect of time budget pressure, work stress, work-life balance, and internal locus of control on audit quality with dysfunctional auditors as mediators. The population in this study is auditors who work at Big Ten KAPs in Indonesia. The sample for this study was 101 auditors who had conducted audits. Data collection is done by the survey method. The data analysis technique used was path analysis, which was processed using SPSS software. The study results showed that time budget pressure, work stress, and work-life balance had a positive effect on dysfunctional auditors. Meanwhile, the internal locus of control had a negative effect on dysfunctional auditors. Other results showed that time budget pressure, work stress, work-life balance, and internal locus of control had a positive effect on audit quality. Meanwhile, dysfunctional auditors had a negative effect on audit quality. Overall, the results of the path analysis showed that dysfunctional auditors are unable to mediate the effect of time budget pressure, work stress, work-life balance, and internal locus of control on audit quality.
Peningkatan Literasi Keuangan Remaja Melalui Media Papan Bermain (Board Game) Prihatiningtias, Yeney Widya; Nurkholis; Anggraeni, Octadila Laily; Putri, Kalyana Btari; Ikram, Dzul; Djuang, Vinsensius Ferrer Antonius; Destriviyani, Viola; Pertiwi, Sekar
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1.1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i1.1.4812

Abstract

Pengetahuan tentang literasi keuangan menjadi salah satu hal yang penting. Melalui kegiatan PKM ini, sosialisasi peningkatan literasi keuangan melalui media papan bermain (board game) bertujuan untuk membantu siswa/i jurusan akuntansi kelas 11 SMK Negeri 1 Kota Malang mengenal lebih dalam mengenai prinsip pengelolaan uang mulai dari bagaimana cara mendapatkan uang, strategi dan mengolahnya, serta memberdayakan uang tersebut dengan harapan terwujudnya kemandirian finansial dengan cara yang kreatif dan menyenangkan. Sosialisasi yang dilakukan adalah materi presentasi terkait literasi keuangan dan bermain game yang bernama Finance Frenzy Snake and Ladders. Kegiatan ini melibatkan lima mahasiswa dari Universitas Brawijaya sebagai fasilitator, yang berperan dalam menyampaikan materi dan memandu permainan. Hasil dari kegiatan ini menunjukkan peningkatan pemahaman siswa/i tentang literasi keuangan, serta keterlibatan aktif mereka dalam proses belajar. Dengan pendekatan yang interaktif dan menyenangkan, diharapkan siswa/i dapat menerapkan pengetahuan yang diperoleh dalam kehidupan sehari-hari, sehingga dapat mengelola keuangan mereka dengan lebih baik dan bijak di masa depan.Abstrak untuk masing-masing bahasa hanya boleh dituliskan dalam satu paragraf saja dengan mengikuti format yang diberikan.
The Mediating Role of Distributive Justice, Procedural Justice, and Organizational Citizen Behavior in the Influence of Strategic Performance Measurement System on Employee Performance in the Indonesian Ministry of Finance Prihatiningtias, Yeney Widya; Julianto, Sofyan Wijaya
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1976

Abstract

This study aims to examine the effect of the Strategic Performance Measurement System (SPMS) on the employees’ performance through distributive justice, procedural justice, and Organizational Citizen Behavior (OCB) as the mediating variables. The respondents are the staffs and junior supervisors at the General Directorate of Treasury (GDT) of the Ministry of Finance, one of the agencies initiating the implementation of SPMS in the Indonesian public sector institution. Two hundred forty-nine data were collected using a survey method. Data analysis was performed using the structural equation model. The results show that SPMS directly affect the employees’ performance and significantly has a positive effect on distributive justice and procedural justice. Distributive justice has a positive impact on procedural justice. Procedural justice itself has a positive impact on OCB. Furthermore, OCB has a positive impact on employee performance. In addition, the effect of SPMS on the employees’ performance is mediated by distributive justice, procedural justice, and OCB. Besides that, the relationship can also be mediated only by procedural justice and OCB. Both alternatives show a complementary partial mediation relationship. This implies that the remuneration rubric, as the reflection of SPMS, needs to be matched with the individual and job characteristics, supported by the senior supervisors as the policy makers.
Peningkatan pengetahuan aspek perpajakan dan kualitas pengelolaan produk pada kelompok UMKM Prihatiningtias, Yeney Widya; Prabandari, Sri Palupi; Cahaya, Devi Nur; Kusumadewi, Areta Widya; Anggraeni, Octadila Laily; Nisa’, Karimatun; Rizkiyah, Ainul; Arasy, Fajar Hafidh
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 4 No 1 (2021)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v4i1.8674

Abstract

This community service activity is carried out to provide training and assistance to MSME groups that are members of the KSU Amangtiwi Malang City. This activity is carried out in relation to aspects of taxation and quality of product management, including aspects of trademark registration, food production certificates, foodstuff registration, halal label registration, and marketing methods. The hope is that these MSME players can stand up to their position in managing their products to enter the international market, as well as being orderly and obedient in tax administration. The method of implementing this activity combines online and offline to minimize the number of people gathering during the Covid-19 pandemi. The stages of the activities carried out were socialized and FGD (Focus Group Discussion) to identify initial needs; training in product management and marketing; assistance in trademark management; as well as training and assistance for MSME taxation and accounting. The activity was completed well and smoothly so that the participants were satisfied and This activity is assisted by this activity. Participants gain a better understanding of tax obligations and reporting procedures as well as an understanding of product management which includes trademark registration, SPP-IRT, BPOM and halal labels. Therefore, a follow-up program is needed so that assistance can be carried out inventively so that the participants are independent in managing their business.
PENGARUH KECERDASAN INTELEKTUAL, EMOSIONAL, SPIRITUAL, DAN SOSIAL TERHADAP PERSEPSI MAHASISWA MENGENAI LABA AKUNTANSI Yustisia, Satia; Prihatiningtias, Widya Yeney
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this study is to obtain empirical evidence about the influence of intellectual, emotional, spiritual, and social intelligence, simultaneously and partially on the students' perceptions about accounting profit. The research was conducted at 6 campuses in Malang, namely Universitas Brawijaya (UB), State University of Malang (UM), University of Muhammadiyah Malang (UMM), State Islamic University of Maulana Malik Ibrahim (UIN Maliki), Islamic University of Malang (Unisma), and Merdeka University (Unmer). The method used were descriptive and explanatory research, that was supported by the survey method. Data was collected through questionnaire method. The data were analyzed with descriptive statistics and linear regression. The results showed that: 1) intellectual, emotional, spiritual, and social intelligence has simultaneous significant effect on students’ perceptions about accounting profit, and 2) intellectual, emotional, spiritual, and social intelligence has partially significant effect on students' perceptions about accounting profit. This implied that with a higher intellectual, emotional, spiritual, and/or socially intelligence, the student will perceive the accounting profit as not only focusing on the orientation of the course material, but also has a other values than the monetary aspect. With this research result, the university expected to improve the quality of student intelligence, so that students are not only have about the materialistict concept of accounting profit, but also social and environmentalconcept as the aspect that can not be separated from the operational activities of the company.Keywords: intellectual intelligence (IQ), emotional intelligence (EQ), spiritualintelligence (SQ), social intelligence (SoSQ), student perceptions, accountingprofit.
Orientasi Idealisme, Relativisme, Tingkat Pengetahuan, dan Gender: Pengaruhnya pada Persepsi Mahasiswa tentang Krisis Etika Akuntan Profesional Dzakirin, M.Khairul; Prihatiningtias, Yeney Widya
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk  mengetahuipersepsi mahasiswa akuntansi terkait dengan krisis etika yang terjadi dalam lingkup akuntansi khususnya dalam kasus pelanggaran kode etik yang melibatkan akuntan. Lebih lanjut, penelitian ini menguji pengaruh orientasi idealisme, relativisme, tingkat pengetahuan, dan gender terhadap penilaian mereka atas krisis etika akuntan profesional.Purposive Sampling adalah metode pemilihan sampel yang digunakandalam penelitian ini. Sampel dalam penelitian ini adalah 143 mahasiswa S1 Akuntansi Universitas Brawijaya dan Universitas Muhammadiyah Malang yang telah mengambil matakuliah Audit I. Pengujian hipotesis menggunakan multiple regression dengan mengunakan program SPSS.Hasil pengujian hipotesis menunjukkan bahwa idealisme dan tingkat pengetahuan berpengaruh negatif atas opini mahasiswa akuntansi terhadap krisis etika akuntan profesional. Sedangkan idealisme dan gender tidak mempunyai pengaruh atas persepsi mahasiswa terhadap krisis etika akuntan profesional. Hasil penelitian ini menunjukan bahwa mahasiswa yang mempunyai tingkat idealisme dan pengetahuan yang tinggi akan memberi persepsi negatif atau respon yang tegas terhadap isu-isu skandal akuntansi. Sedangkan mahasiwa yang berpaham relativisme belum tentu akan memberikan persepsi positif karena mereka masih memperhatikan nilai-nilai etika yang berlaku dalam merespon suatu masalah etis. Gender juga tidak menjadi faktor yang mempengaruhi persepsi karena wanita dan pria yang memiliki lingkungan sosialisasi yang sama cenderung memiliki persepsi yang sama juga terkait isu-isu etika dalam dunia akuntansi.   Kata kunci:  idealisme, relativisme, pengetahuan,skandal akuntansi, profesi akuntansi, persepsi.
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