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All Journal Diponegoro Journal of Accounting Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA Jurnal Ilmiah Wahana Akuntansi Asia Pacific Fraud Journal Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Jurnal Pengabdian Masyarakat Bhinneka Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Sosial E-Jurnal Akuntansi
Dwi Hayu Estrini
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pengaruh Penghindaran Pajak (Tax Avoidance) Dan Transparansi Terhadap Nilai Perusahaan: (Studi Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022) Purnamasari, Intan Devi; Estrini, Dwi Hayu
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2408

Abstract

Charges are one wellspring of government pay. Information from the State Income and Consumption Financial plan (APBN) report acquired from the Service of Money shows that practically 75% of the complete State pay is gotten from charge assortments. The spending plan got from charges is directed to back foundation and offices utilized by the Indonesian public. State income comes from two variables. The primary element is interior variables, one of which is income acquired from inside the nation and the subsequent component is outside factors, in particular by bringing about obligation abroad. In any case, the higher the country's reliance on unfamiliar obligation could create issues from here on out. Since that will create issues from here on out. Hence, charge income is a significant element for a nation's income. The populace in this examination is fabricating organizations recorded on the Indonesian Stock Trade for the 2020-2022 period. The example in this examination was 56 organizations. The testing procedure in this examination is purposive inspecting. The investigation instrument utilized is Various Direct Relapse The exploration results show that charge evasion doesn't affect organization worth and straightforwardness on organization esteem Keywords: Charge Evasion, Organization Esteem, Straightforwardness.
Digitalisasi Teaching Factory Akuntansi melalui Pelatihan Accurate pada MGMP Akuntansi se-Kota Semarang Najmuddin, Ahmad Bebin; Estrini, Dwi Hayu; Sulistyawati, Ayu Sarah; Widihardimas, Tarcisius Jassien
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 3 (2026): Bulan Februari
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i3.810

Abstract

Pelatihan penggunaan Accurate Accounting Software bagi Musyawarah Guru Mata Pelajaran (MGMP) Akuntansi se-Kota Semarang dilaksanakan sebagai upaya peningkatan kapasitas guru dalam mengembangkan teaching factory di Sekolah Menengah Kejuruan (SMK). Kegiatan ini dilatarbelakangi oleh kebutuhan peningkatan literasi digital akuntansi, terutama dalam menghadapi tuntutan industri 4.0 yang menuntut kompetensi teknologi dan keterampilan penerapan aplikasi akuntansi berbasis komputer. Pelatihan dilakukan melalui beberapa tahapan, yaitu survei kebutuhan, penyusunan modul, koordinasi teknis, dan pelatihan intensif yang mencakup pengenalan fitur Accurate, pembahasan modul transaksi, serta praktikum langsung melalui studi kasus. Sebanyak 32 peserta mengikuti pelatihan dan terlibat aktif dalam seluruh sesi. Hasil evaluasi menunjukkan bahwa lebih dari 68% peserta menilai kegiatan sangat relevan, sangat bermanfaat, serta sangat tepat sasaran. Peserta mampu mengoperasikan Accurate untuk menginput transaksi, menyusun laporan keuangan, serta memahami alur sistem secara terintegrasi. Temuan ini menunjukkan bahwa pelatihan berhasil meningkatkan kompetensi pedagogis dan teknologis guru MGMP Akuntansi, sekaligus memperkuat implementasi teaching factory di sekolah. Dengan demikian, pelatihan Accurate berkontribusi signifikan terhadap peningkatan kualitas pembelajaran akuntansi berbasis digital di SMK.
Fraud Detection through Internal Control Systems, Organizational Culture and Ethical Behavior Tiara Rani Santoso; Dwi Hayu Estrini; Ayu Sarah Sulistyawati; Agnes Ivena Engracia
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

Testing the tendency to commit fraud can be seen from several factors, namely the internal control system, organizational culture and ethical behavior as well as testing the role of accounting information systems in ethical behavior against fraud. Primary data was collected through a survey of 146 respondents given to employees of the Semarang Commissariat Bank Perkreditan Rakyat. Data analysis uses multiple regression path analysis using WarpPLS software. The research results reveal that internal control, organizational culture and ethical behavior have a significant negative effect on the tendency to commit fraud. These results indicate that there is a partial mediation effect on the ethical behavior variable. However, the effectiveness of the accounting information system does not have a moderating effect on ethical behavior on the tendency to commit fraud. This is due to pressure, opportunity and rationalization from employees themselves which can influence the tendency to commit fraud.
KERUGIAN EKONOMI ORDERAN GABUNGAN STUDI FENOMENOLOGI MENGGUNAKAN PROSPECT THEORY PADA MITRA DRIVER SHOPEE FOOD SEMARANG Rian Kristianto; Dwi Hayu Estrini; Tarcisius Jassien Widihardimas
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 2 (2026): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i2.7507

Abstract

Penelitian ini bertujuan untuk memahami potensi terjadinya penipuan dalam sistem pemberian ongkos kirim pada layanan pesan-antar berbasis aplikasi khususnya pada mekanisme orderan gabungan. Penelitian menggunakan pendekatan kualitatif dengan metode fenomenologi hermeneutik untuk menggali pengalaman langsung mitra driver. Data diperoleh melalui wawancara semi-terstruktur terhadap dua mitra driver aktif yang telah bekerja lebih dari satu tahun dan memiliki pengalaman dalam menjalankan orderan gabungan. Teknik analisis data menggunakan model interaktif melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa sistem gabungan cenderung merugikan driver mitra, baik secara finansial maupun non-finansial. Secara finansial, ongkos kirim yang diterima tidak sebanding dengan beban kerja, jarak tempuh, serta waktu tunggu yang lebih lama. Sementara itu, secara non-finansial, pengemudi mengalami tekanan psikologis, konflik dengan pelanggan, serta risiko penurunan penilaian layanan. Selain itu, sistem yang bersifat otomatis dan kurang transparan membuat driver tidak memiliki pilihan untuk menolak pesanan, sehingga tetap menerima meskipun berpotensi merugikan. Temuan ini menunjukkan bahwa potensi kecurangan tidak hanya berasal dari tindakan individu, tetapi juga dapat dipengaruhi oleh sistem desain yang belum sepenuhnya adil dan transparan.
RASIO KEUANGAN DAN AUDIT REPORT LAG: PERAN INSTITUTIONAL OWNERSHIP SEBAGAI PEMODERASI Ahmad Bebin Najmuddin; Melisa Anggraini; Dwi Hayu Estrini; Michaela Purnama Tan
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol. 4 No. 03 (2025): Desember 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i03.1564

Abstract

This study aims to examine the effect of financial ratios consisting of solvency (DER), profitability (ROA), and liquidity (CR) on audit report lag (AUDLAG), with institutional ownership serving as a moderating variable. The research data were obtained from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) over a specified observation period, using the Moderated Regression Analysis (MRA) method. The results reveal that solvency and liquidity have no significant effect on audit report lag, while profitability has a negative and significant effect, indicating that higher profitability is associated with a shorter audit completion time. The moderation test shows that institutional ownership does not moderate the relationship between solvency and profitability with audit report lag, but it strengthens the effect of liquidity in accelerating the audit completion process. These findings support agency theory, suggesting that institutional ownership plays an important role as an effective monitoring mechanism to enhance transparency and efficiency in financial reporting. This study contributes to the corporate governance literature by providing empirical evidence on the role of institutional ownership in accelerating the audit process and reducing audit report lag.
Co-Authors Agnes Ivena Engracia Ahmad Bebin Najmuddin Ariella, Vanessa Elvina Ayu Sarah Sulistyawati Dewi, Cikal Sari Herry Laksito Melisa Anggraini Melisa Anggraini Michaela Purnama Tan Purnamasari, Intan Devi Puspita Puji Rahayu, Puspita Puji Rian Kristianto Samantha, Pricillia Santoso, Tiara Rani Tarcisius Jassien Widihardimas Tiara Rani Santoso Widihardimas, Tarcisius Jassien