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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 Semanggi: Jurnal Pengabdian kepada Masyarakat Prosiding Seminar Nasional Pengabdian Kepada Masyarakat National Conference for Ummah 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 Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Implementasi Tata Kelola Organisasi: Manfaat Sistem Informasi Akuntansi Berbasis Web [Implementation of Organizational Governance: The Benefits of Web-Based Accounting Information Systems] Agustina, Heni; Elfita, Rizki Amalia; Wulan, Tri Deviasari; Arifianti, Novalina
Indonesia Berdaya Vol 6, No 4 (2025)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.20251290

Abstract

Abstract. Organizational governance is one of the ways in which an organization structures and organizes its groups or activities. Good organizational governance can be achieved by utilizing an accounting information system. A website-based accounting information system is a system that can provide benefits such as transparency, efficiency, accountability, and ease of reporting and auditing. Accounting and financial reporting at the Maahad Tahfiz Al-Quran Darul Falah Selangor Malaysia Islamic boarding school currently still uses manual financial reporting using books. Therefore, the community service team offered to assist in managing the organization using a web-based accounting information system. The web-based accounting information system is expected to help the Islamic boarding school manage its organization transparently, quickly, and efficiently. The results of this community service initiative show that the boarding school administrators are now able to operate the accounting information system independently after undergoing training and have been able to apply better organizational management principles. Overall, this community service activity has had a positive impact in strengthening the organization, improving operational efficiency, and promoting the use of technology to support the sustainability of the boarding school. Abstrak. Tata Kelola organisasi merupakan salah satu bentuk usaha organisasi dalam Menyusun dan mengorganisasikan kelompok atau usahanya. Dalam mencapai tata Kelola organisasi yang baik dapat terwujud dengan memanfaatkan sistem informasi akuntansi. Sistem informasi akuntansi berbasis website merupakan sistem yang dapat memberikan manfaat seperti transparansi, efisiensi, akuntabilitas, serta kemudahan dalam pelaporan dan audit. Pelaporan akuntansi dan keuangan di Pondok Pesantren Maahad Tahfiz Al-Quran Darul Falah Selangor Malaysia saat ini tata Kelola pondok pesantren masih menggunakan pencatatan laporan keuangan secara manual menggunakan buku.  Oleh karena itu tim pengabdian Masyarakat menawarkan untuk membantu mengelola organisasi berbasis sistem informasi akuntansi berbasis web. Sistem informasi akuntansi berbasis web diharapkan dapat membantu pondok pesantren dalam mengelola organisasi secara transparan cepat dan efisien. Hasil dari pengabdian Masyarakat ini menunjukkan bahwa pengelola pondok pesantren mampu mengoperasikan SIA secara mandiri setelah dilaksanakannya pelatihan, dan sudah mampu menerapkan prinsip tata Kelola organisasi lebih baik. Secara keseluruhan, kegiatan pengabdian masyarakat ini mampu memberikan dampak positif dalam memperkuat organsisasi, meningkatkan efisiensi operasional, serta mendorong pemanfaatan teknologi dalam mendukung keberlanjutan pondok pesantren.
MANAGEMENT COMPENSATION'S IMPACT ON TAX AVOIDANCE IN INDONESIA WITH MODERATION OF MANAGEMENT Arifianti, Novalina; Heni Agustina
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 01 (2025): Volume 11 Nomor 1 April 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i01.2016

Abstract

This study aims to determine the significance of management compensation on tax avoidance and the interaction between management compensation and management stock ownership on tax avoidance in the consumption industry 2020-2023. The method used is Multiple Regression Analysis (MRA) with moderation of management ownership. The results show that management compensation is significant in relation to tax avoidance. Meanwhile, the interaction between management compensation and management ownership is not significant in relation to tax avoidance. Percentage of management ownership is not large enough to change their decisions regarding tax strategies. So that companies do not have to add management shares in the compensation package to motivate management to take tax avoidance actions.
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.
Literature Review: The Effect of Wages on Performance of Shopping Center Employees in Surabaya Moh. Maruf; Putra, Riyan Sisiawan; Nurcahya Setiani Rahayu; Heni Agustina; Hidayatul Khusnah
GREENOMIKA Vol. 5 No. 2 (2023): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2023.05.2.2

Abstract

Human resources hold an important position in a company, because the human factor is the most important driver in every activity within the company, because employees carry out company activities from planning, implementing, to controlling every activity and activities of the Company. This research aims to determine the effect of wages on the performance of shopping center employees in Surabaya. The research carried out was a Literature Review Using the Systematic Literature Review Method. Final findings include variables that have been researched extensively, namely the influence of wages on performance among shopping center employees in Surabaya. The research results show that the Wage Variable has a significant influence on the dependent variable, namely Employee Performance. It is hoped that the findings of this research can help Shopping Centers in Surabaya to pay more attention to and improve employees who show good work results at the Company, so that they can become role models for other employees, that providing decent wages from leaders can improve employee performance.
Stock Price and Profitability: an Impact Analysis in the Consumer Products Industry in Indonesia Agustina, Heni; Lestari, Fitria; Putra, Riyan Sisiawan
GREENOMIKA Vol. 6 No. 1 (2024): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2024.06.1.2

Abstract

This study aims to determine the effect of profitability (ROA, ROE, ROS, and NPM) on stock prices. The population in this study are consumer goods industry sector companies listed on the Indonesia Stock Exchange. The retrieval method uses the Purposive Sampling method. Samples were collected from 8 consumer goods industry sector companies listed on the Indonesia Stock Exchange during the period 2019 - 2022. The research used is associative research with a quantitative approach. Data analysis techniques use descriptive statistics, classic assumption tests. While hypothesis testing uses multiple linear regression analysis. The results of this study indicate that partially profitability (ROA, ROE, ROS, and NPM) has a positive and significant effect on the company value of consumer goods industry sector companies listed on the Indonesia Stock Exchange for the period 2019-2020.
The Effect of Profitability, Leverage, Fixed Asset Intensity, Company Size, and Company Age Partially on Tax Avoindance Nur Inda Wulandari; Heni Agustina; Djoko Soelistya
GREENOMIKA Vol. 6 No. 1 (2024): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2024.06.1.8

Abstract

This study aims to analyze the effect of profitability, leverage, fixed asset intensity, company size, and company age partially on tax avoidance. This research is a type of quantitative research. The research population is food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample of this study was 33 companies selected by purposive sampling method. While the data analysis method used is multiple linear regression analysis with normality test steps, multicollinearity test, heteroscedasticity test, autocorrelation test, linear regression test, and hypothesis testing. Based on this research, the following results were obtained: 1) profitability has a positive and significant effect on tax avoidance. 2) leverage has no effect on tax avoidance. 3) fixed asset intensity has no effect on tax avoidance. 4) company size has a positive and significant effect on tax avoidance. 5) company age has a negative and significant effect on tax avoidance.
Analisis Kinerja Keuangan Terhadap Harga Saham pada Industri Loga yang Terdaftar Di BEI Sauqi, Muhammad Irfan; Wahyuningtyas, Endah Tri; Agustina, Heni
EQUITY Vol 22 No 1 (2019): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.395 KB) | DOI: 10.34209/equ.v22i1.899

Abstract

The purpose of this study is to determine the financial effect proxy through Current  ratio, Debt Equity Ratio, Return On Asset, Return On Equity, Return On Investment and Net Profit Margin Against Stock Price of the Company and the like mentioned in Indonesia Stock Exchange. The sample used in the study amounted to 16 companies from a total of 18 companies, for the techniques used in the study using multiple regression analysis. The test results show the variable Current Ratio, Debt Equity Ratio, Return On Asset, Return On Equity, Return On Investment and Net Profit Margin simultaneously affect the stock price of metal companies and the like listed on the Indonesia Stock Exchange, with the results obtained F- count as 5,948 with  significant 0.000 < 0.05. Which means the relationship between the independent variables Current Ratio, Debt Equity Ratio, Return On Asset, Return On Equity, Return On Investment and Net Profit Margin together have a close relationship to stock prices.
Co-Authors Abdussalam Abdussalam Adiba Fuad Syamlan Akhmad ‘Izzul ‘Arobi Annif Munjidah Arifianti, Novalina Bela, Triwulan Maryanita Berto Mulia Wibawa 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 Fitria Lestari 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 M. Umar Harun 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 Ocktora Putri Kirana Oktaria Pialan Putri Pratiwi Hariyani Putri Pratiwi Hariyani Putri Rachma Rizqina Mardhotillah Riski Puspita Anggraini Riyan Sisiawan Putra Rizki Amalia Elfita Rizkiyah Sanjaya, Hartanto Sari, Nanda Qori’ Faticha Sauqi, Muhammad Irfan Sauqi, Muhammad Irfan 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