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All Journal Indonesian Journal of Geography Jurnal Agroekoteknologi Agrin : Jurnal Penelitian Pertanian Jurnal Analisa Akuntansi dan Perpajakan Jurnal Equity Business and Finance Journal Accounting and Management Journal Community Development Journal BALANCE: Economic, Business, Management and Accounting Journal Akuntansi : Jurnal Akuntansi Integratif Bidayatuna: Jurnal Pendidikan Guru Mandrasah Ibtidaiyah Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesia Berdaya Jurnal Ilmiah Raflesia Akuntansi GREENOMIKA Sustainable : Jurnal Akuntansi Journal Of World Science Semanggi: Jurnal Pengabdian kepada Masyarakat Prosiding Seminar Nasional Pengabdian Kepada Masyarakat National Conference for Ummah Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Equity
Heni Agustina
Prodi Akuntansi, Fakultas Ekonomi Bisnis Dan Teknologi Digital, Universitas Nahdlatul Ulama Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Journal : accounting and management journal

 1 
ANALISIS TEKNOLOGI INFORMASI MOBILE BANKING DAN PERSEPSI RISIKO TRANSAKSI TERHADAP KEPUASAN NASABAH (Studi Kasus Bank Mandiri Syariah Cabang Jemur Handayani Surabaya) Soelistya, Djoko; Agustina, Heni Agustina
JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 2 (2018): Maret
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v1i2.77

Abstract

In this era of technology now a very important role in the banking business the role of technology is absolute, where in the banking system of information technology is needed to support the progress of the banking system. The purpose of this research is to know about the effect of Information Technology of banking car and Risk Transaction Perception on Banking Customer Satisfaction, because many people only think about the interest in the use of banking facilities but not many banks know the feeling of satisfaction that exist within the customer over the facility. This research is quantitative research with explanative research type by doing observation because it explains the relation between variables through hypothesis testing without giving treatment with sample taken from a population using questionnaire as primary data gathering tool, and generally is unit of individual analysis. The population taken as many as 155 respondents, taken from the respondent employees UNUSA Yayasan RSI Surabaya. The results of this study found that a significant value variable Perception of Technology (X1) 0,000
ANALISIS TEKNOLOGI INFORMASI MOBILE BANKING DAN PERSEPSI RISIKO TRANSAKSI TERHADAP KEPUASAN NASABAH (Studi Kasus Bank Mandiri Syariah Cabang Jemur Handayani Surabaya) Soelistya, Djoko; Agustina, Heni Agustina
JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 2 (2018): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v1i2.77

Abstract

In this era of technology now a very important role in the banking business the role of technology is absolute, where in the banking system of information technology is needed to support the progress of the banking system. The purpose of this research is to know about the effect of Information Technology of banking car and Risk Transaction Perception on Banking Customer Satisfaction, because many people only think about the interest in the use of banking facilities but not many banks know the feeling of satisfaction that exist within the customer over the facility. This research is quantitative research with explanative research type by doing observation because it explains the relation between variables through hypothesis testing without giving treatment with sample taken from a population using questionnaire as primary data gathering tool, and generally is unit of individual analysis. The population taken as many as 155 respondents, taken from the respondent employees UNUSA Yayasan RSI Surabaya. The results of this study found that a significant value variable Perception of Technology (X1) 0,000
DAMPAK MEDIASI MORAL REASONING PADA PENGARUH ORGANIZATIONAL ETHICAL CULTURE TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Khusnah, Hidayatul; Agustina, Heni
JURNAL AKUNTANSI DAN MANAJEMEN Vol 3 No 2 (2019): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v3i2.1403

Abstract

The purpose of this study is to investigate the mediating effect of moral reasoning on the influence of organizational ethical culture on the tendency of accounting fraud. This research was conducted at manufacturing companies listed in the guide book PT. SEER. The sample in this study is the financial manager or accounting manager. The number of samples in this study were 63 respondents. Total questionnaires distributed were 78 questionnaires, but as many as 65 questionnaires were returned, there were 2 questionnaires that were not filled out completely, so were excluded from testing. The hypothesis in this study was tested using Structural Equation Modeling (SEM) with an alternative method of Partial Least Square (PLS) using WarpPLS 5.0 software. The results of this study indicate that organizational ethical culture has a positive effect on moral reasoning and the tendency of accounting fraud. The next finding is moral reasoning has a positive effect on the tendency of accounting fraud.
Tekanan Ketaatan Budgetary Slack (Perspektif Budaya Organisasi sebagai Variabel Moderasi) Majidi, Lalu M. Syahril; Agustina, Heni; Elfita, Rizki Amalia; Muttaqiin, Ninnasi
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.2205

Abstract

Setiap perusahaan saling bersaing untuk melakukan yang terbaik dalam melakukan penganggaran dan kegiatan operasional lainnya. Namun hal tersebut justru membuat para manajemen dapat melakukan kesenjangan dalam membuat anggaran. Pentingnya suatu pengelolaan anggaran ini membuat banyak manajemen melakukan budgetary slack. Faktor yang dapat mempengaruhi adanya slack salah satunya adalah tekanan ketaatan pada suatu perusahaan. Bedasarkan hal tersebut peneliti ingin mengetahui seberapa besar pengaruh tekanan ketaatan terhadap budgetary slack yang dimoderasi oleh budaya organisasi. Penelitian ini bersifat kuantitatif deskriptif dengan populasi seluruh mahasiswa yang telah mengampu mata kuliah etika profesi dan bisnis. Jumlah sampel ditemukan sebanyak 110 mahasiswa. Berdasarkan hasil pengolahan data dan hasil analisisis menunjukkan bahwasannya variabel tekanan ketaatan memiliki pengaruh signifikan terhadap budgetary slack dan variabel budaya organisasi memoderasi hubungan tekanan ketaatan terhadap budgetary slack.
Pengaruh Self-Assessment, Kesadaran Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Pribadi Urfatul Rustaprilana; Agustina, Heni; Khusnah, Hidayatul
JURNAL AKUNTANSI DAN MANAJEMEN Vol 6 No 1 (2022): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v6i1.2449

Abstract

This study aims to examine the effect of self-assessment, taxpayer awareness, and tax sanctions on taxpayer compliance. The data used in this study using primary data. Primary data obtained through questionnaires distributed to taxpayers in the West Sidoarjo region. This study uses a data collection technique which uses the slovin formula with a sample of 100 taxpayers having a TIN. The type in this research is quantitative. The population in this study is an individual taxpayer in West Sidoarjo. The analysis used is multiple linear analysis and uses the SPSS 25 program. The results of the study indicate that the self-assessment variable, taxpayer awareness, and tax sanctions have a significant effect on taxpayer compliance in paying personal taxes. However, partially the self-assessment variable has a significant positive effect on taxpayer compliance. Meanwhile, the taxpayer awareness variable has no significant effect on taxpayer compliance. And the variable of tax sanctions has a significant positive effect on taxpayer compliance.
Co-Authors Abdussalam Abdussalam Adiba Fuad Syamlan Akhmad ‘Izzul ‘Arobi Annif Munjidah Arifianti, Novalina Aris Kurniawan Bela, Triwulan Maryanita Berto Mulia Wibawa Bintarti, Tri Wahyuni Budiarti, Rizqi Putri Nourma Bustomi, Abu Amar Campos, Karl Dedi, Muhammad Djoko Soelistya Endah Budi Permana Putri Endah Tri Wahyuningtyas Endang Sulistiyani Eva Desembrianita Evi Tasya Azahro Fadhilah Aulia Febrianti Fajar Annas Susanto Firdha Putri Andini Firdha Ghofirin, Mohamad Hanifah, Laili May Harun, M Umar Hinda Noviyanti Husni Mubarok I Wayan Wisnu Utama I Wayan Wisnu Utama Indah Puspitasari Jaelani, Lalu Muhamad Jessica Puspa Kencana Karya, Denis Fidita Khannifah Rahmadhani Khusnah, Hidayatul Lalu Muhammad Syahril Majidi Latifah, Zanuba Ziyadatul M. Umar Harun M. Yogi Riyantama Isjoni Majidi, Lalu M. Syahril Mardhotillah, Rachma Rizqina Marselli Widya Lestari Masita, Elly Dwi Masita Maslia, Ramzi Dhamar Fahlefi Moh. Maruf Moh. Maruf Mohamad Rijal Iskandar Zhulqurnain Mohamad Rijal Iskandar Zhulqurnain Mohamad Yusak Anshori Muhammad Adi Dafit Muhammad Rafli Mutiara Putri Nur Soefi'i Naufal, Rafif Niken Savitri Primasari Niswatin Avivah Nimas Pradani Ponengo Nugroho, Moch Indah Hastomo Nur Afifah Nur Inda Wulandari Nur Maulidyah Azizah Nur Saila Nurcahya Setiani Rahayu Nusaibah, Ummu Imara Ocktora Putri Kirana Oktaria Pialan Putri Pratiwi Hariyani Putri Pratiwi Hariyani Putri Rachma Rizqina Mardhotillah Riski Puspita Anggraini Ritali Evi Mudrikah Riyan Sisiawan Putra Rizki Amalia Elfita Rizkiyah Sabki, Muhammad Sanjaya, Hartanto Sari, Nanda Qori’ Faticha Sauqi, Muhammad Irfan Sauqi, Muhammad Irfan Setyawati, Elina Siti Fauziya Muhammad Siti Hamiyah Sopiana, Rina Sulistiyani, Endang Susanto, Fajar Annas Tri Deviasari Wulan Triana Amelia Wati UKE MAHARANI DEWI Urfatul Rustaprilana Wijayanti, Tri Cicik Windi Arifa Syahadatina Wulan, Tri Deviasari Yakup Parto Yudianto, Firman Yuli Rodiah