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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Strategi Akuntansi Akuisisi : Jurnal Akuntansi Nusantara Medical Science Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial GEMA EKONOMI JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Penentuan harga obligasi dan teori tingkat bunga Jurnal Proaksi Jurnal Riset Terapan Akuntansi JASF (Journal of Accounting and Strategic Finance) Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Economy, Education and Entrepreneurship (IJE3) KARYA: Jurnal Pengabdian Kepada Masyarakat International Journal of Multidisciplinary Research and Literature (IJOMRAL) NIKAMABI : Jurnal Ekonomi & Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indo-Fintech Intellectuals: Journal of Economics and Business Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Balance: Jurnal Ekonomi Journal of Research Analysis and Management Reviews
Sari Andayani
Accounting Program, Economics And Business Faculty, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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EFEKTIVITAS PENGELOLAAN DANA DESA DALAM PEMBANGUNAN DI DESA KLURAK KECAMATAN CANDI KABUPATEN SIDOARJO TAHUN 2019 Dewi, Fitriani Sandra; Andayani, Sari
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 1 (2022): Edisi Januari - April 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i1.1830

Abstract

Tujuan penelitian ini adalah untuk menganalisis ke efektivitasan efektivitas pengelolaan dana desa guna pembangunan dan pemberdayaan masyarakat desa Klurak Kecamatan candi Kabupaten Sidoarjo. Jenis riset yang dipergunakan adalah riset deskriptif serta menggunakan metode kualitatif. Proses pengumpulan data yang dipergunakan adalah observasi langsung, wawancara, serta dokumen pendukung dari RPJKMD klurak Kecamatan Candi Kabupaten Sidoarjo. Keyman yang digunakan dalam riset ini berjumlah 4 (empat) orang yang terdiri dari Kepala Desa, Sekretaris Desa, Bagian Keuangan serta Tokoh Masyarakat. Proses analisis yang dipergunakan adalah pengumpulan data, reduksi data, display data, dan penarikan kesimpulan. Berdasarkan hasil riset dapat disimpulkan bahwa kinerja Pemerintah Desa Klurak telah dilaksanakan dengan baik dan masyarakat juga antusias dengan dilakukannya pembangunan. Serta Pengelolaan dana desa sudah sesuai dengan indicator efektivitas, yakni sudah melalui proses perencanaan, pelaksanaan, pengawasan dan transparansi serta dampaknya bagi masyarakat sudah dilaksanakan dengan baik.
PEMANFAATAN E-COMMERCE PEKEN DALAM MENINGKATKAN PENJUALAN UMKM TOKO KELONTONG WILAYAH PAKAL SURABAYA BARAT Madaharsa, Abhyasa Sulthan; Andayani, Sari
KARYA: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2024): KARYA: Jurnal Pengabdian Kepada Masyarakat
Publisher : FKIP Universitas Samawa

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

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dampak dari pemanfaatan E-commerce Peken pada peningkatan penjualan kepada para pelaku UMKM Toko Kelontong yang sudah terdaftar dan melakukan transaksi menggunakan E-commerce Peken khususnya pada UMKM Toko Kelontong di Kecamatan Pakal Surabaya Barat. Penelitian ini dilakukan menggunakan metode penelitian kualitatif dengan pendekatan deskriptif dengan tujuan untuk mendapatkan perspektif kondisi para pelaku UMKM Toko Kelontong apa adanya. Melalui observasi dan wawancara hasil penelitian menunjukkan pengaruh E-commerce Peken terhadap peningkatan penjualan bergantung pada customer Aparatur Sipil Negara (ASN) Kota Surabaya, operasional dalam penggunaan aplikasi dan beberapa strategi penjualan yang diterapkan oleh masing-masing pelaku UMKM Toko Kelontong.
THE EFFECT OF TAXPAYER AWARENESS ON MOTOR VEHICLE TAXPAYER COMPLIANCE WITH TAX SOCIALIZATION AS A MODERATING VARIABLE Dewantari, Aliya Zhalsabilla; Andayani, Sari
International Journal of Multidisciplinary Research and Literature Vol. 2 No. 6 (2023): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v2i6.170

Abstract

This study aims to find empirical evidence about taxpayer awareness's effect on motor vehicle tax compliance moderated by tax socialization. The population in this study are taxpayers of two-wheeled and four-wheeled motorized vehicles registered at the Bojonegoro SAMSAT Office reported in 2022. The sample used is part of the population. The models obtained were 100 respondents who were calculated using the Slovin formula. The data was collected in this study through surveys and questionnaires distributed to taxpayers at the SAMSAT and Google offices. The analysis technique uses the Structural Equation Modeling (SEM) method with the Partial Least Square (PLS) approach with the SmartPLS 4.0 software application. The results of this study indicate that taxpayer awareness has a significant influence on motor vehicle tax compliance. However, tax socialization weakens taxpayer awareness of taxpayer compliance
Analisis faktor-faktor pengaruh minat mahasiswa akuntansi dalam memilih karir sebagai akuntan publik Dzulfiadevi, Alifa; Andayani, Sari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.555 KB) | DOI: 10.32670/fairvalue.v4i11.1778

Abstract

The aim of this research is to examine and find out the effect of Financial Appreciation, Labor Market Consideration, Working Environment, and Professional Recognition towards Accounting Students’ Interest of State Universities throughout Surabaya in Career Projection as Public Accountant. This research utilizes primary data in the form of questionnaire. The sample take on 87 respondents with sampling technique using ‘proportionate stratified random sampling’ method. The data in this research is analysed by espousing double regression analysis method whose counting is done using SPSS program. This research presents a result showing that financial appreciation, labor market consideration, working environment, and professional recognition affect the accounting students’ interest in career projection as public accountant.
THE INFLUENCE OF TAXPAYER AWARENESS AND TAXPAYER COMPLIANCE ON THE IMPLEMENTATION OF THE VOLUNTARY DISCLOSURE PROGRAM (PPS) AT THE KPP PRATAMA RUNGKUT IN SURABAYA Yunita, Asmiasih; Andayani, Sari
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 3 No. 3 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i3.203

Abstract

This study aims to investigate the impact of tax knowledge, taxpayer awareness, and taxpayer compliance on the successful implementation of the Voluntary Disclosure Program (PPS) at the Rungkut Pratama Tax Office in Surabaya. In the focus of this study, the population of concern is individual taxpayers who actively participate in the Voluntary Disclosure Program in the region. Through simple random sampling techniques, the total number of samples used in this study was recorded as many as 96 individual taxpayers. The method used in this study is Smart-PLS, a path analysis method based on SEM (Structural Equation Modeling) that provides a framework for analyzing the relationship between the variables in the model. By utilizing this instrument, this study aims to understand more deeply how the variables of tax knowledge, taxpayer awareness, and taxpayer compliance interact. It can influence the effectiveness and outcomes of the Voluntary Disclosure Program. The results obtained from the analysis of this study illustrate exciting findings. Firstly, surprisingly, taxpayers' awareness level does not significantly impact the success rate of the Voluntary Disclosure Program (PPS) in this region. However, these results raise further questions about other factors that may have influenced taxpayer attitudes and participation in the program.
ANALYSIS OF THE INFLUENCE BETWEEN FRAUD TRIANGLE AND PERFECTIONISM ON ACADEMIC FRAUD OF ACCOUNTING STUDENTS (CASE STUDE OF ACCOUNTING STUDENT IN SURABAYA) Safalas, Malta Dirga; Andayani, Sari
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 3 No. 3 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i3.210

Abstract

Academic fraud in the world of lectures is a phenomenon that significantly tarnishes the name of education. Academic fraud students commit does not reflect their identity as educated individuals who have received instruction. This study aims to test, analyze, and prove the effect of pressure, opportunity, rationalization, and perfectionism on academic fraud committed by accounting students in Surabaya. This study used a proactive stratified random sampling technique and obtained a sample size of 93 students. The research method used is quantitative with multiple linear regression analysis using the SPSS Version 25 program. The results of this study indicate that pressure, opportunity, and perfectionism do not significantly affect the academic fraud of accounting students, as evidenced by the significance value> 0.05 in the hypothesis test results. At the same time, rationalization is proven to significantly affect academic fraud among accounting students, with a significance value in the hypothesis test of <0.05
LEVERAGE AND LIQUIDITY LEVELS: THE IMPACT ON FINANCIAL DISTRESS IN VARIOUS SECTORS OF VARIOUS INDUSTRIES Putri, Diana Rizki Cahyani; Andayani, Sari
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.254

Abstract

This study is useful to determine the effect of leverage and liquidity on financial distress in various industrial sectors. The population used in this study is companies in various industrial sectors listed on the Indonesia Stock Exchange (IDX) during 2019 to 2022, which was obtained by 56 companies. The sample collection technique used is purposive sampling, with criteria for companies in various industrial sectors that present complete financial statements in rupiah during 2019 to 2022. So that 30 companies were obtained with 120 observational data during 2019-2022. This research applies analytical techniques in the form of multiple linear regression analysis through normality tests, classical assumption tests, and hypothesis tests. This study used the help of the Statistical Program for Social Science 25 program. The results of this study revealed leverage has a negative effect on financial distress, while liquidity has a positive effect on financial distress
The effect of the application of the Accounting Information System on the Quality of Financial Reports with Good Corporate Governance as a moderating variable: Pengaruh penerapan Sistem Informasi Akuntansi terhadap Kualitas Laporan Keuangan dengan Good Corporate Governance sebagai variabel pemoderisasi Muhammad Nurkholis Adji Pradana; Sari Andayani
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 14 No. 2 (2021): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v14i2.428

Abstract

Penelitian ini bertujuan untuk menguji menganalisis, menguji, dan membuktikan pengaruh variabel sistem informasi akuntansi terhadap kualitas laporan keuangan dengan good corporate governance sebagai variabel pemoderasi. Penelitian ini dilakukan di PT. Bank Tabungan Negara (Persero), Tbk. Surabaya. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data primer yang diperoleh dari penyebaran angket atau kusioner. Hasil penelitian ini menunjukan bahwa Sistem Informasi Akuntansi berpengaruh terhadap Kualitas Laporan Keuangan. Good Corporate Governance berpengaruh terhadap Kualitas Laporan Keuangan. Good Corporate Governance Sebagai Variabel Moderasi berpengaruh Sistem Informasi Akuntansi terhadap Kualitas Laporan Keuangan.
Pengaruh Struktur Modal, Ukuran Perusahaan, dan Profitabilitas terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode 2019-2022) Putri Aprilia; Sari Andayani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.11239

Abstract

Penelitian ini membuktikan nilai perusahaan pada perusahaan properti dan real estate yang terdaftar di BEI untuk jangka waktu 2019-2022 apakah dipengaruhi oleh struktur modal, ukuran perusahaan, dan profitabilitas. Seluruh perusahaan di sektor properti dan real estate yang terdaftar di BEI dari tahun 2019 dan 2022 merupakan populasi pada penelitian ini. Pendekatan yang digunakan yaitu kuantitatif dengan data sekunder yang diambil dari situs resmi BEI pada pengambilan datanya dimana mempertimbangkan beberapa kriteria. Sebanyak 70 data yang memenuhi kriteria sebagai sampel dari 25 perusahaan. Uji asumsi klasik dan uji hipotesis dilakukan dengan SPSS 26.0 sebagai alat analisisnya. Penelitian ini membuktikan ketiga variable independe, yaitu struktur modal, ukuran Perusahaan, dan profitabilitas berpengaruh terhadap nilai Perusahaan.Kata Kunci: Struktur Modal, Ukuran Perusahaan, Profitabilitas, Nilai Perusahaan
Accounting Design Project to Improve the Quality of Financial Statement Information Endah Susilowati; Diah Hari Suryaningrum; Sari Andayani; Arie Kusuma Dewa; Salsabilla Narita Kusnadi; Gading Tio Yuniar; Khansa Hasna Nur Khairunnisa; Firzano Triardanaputra Silalahi; Nuril Ade Pramudita; Henoch Setyo Purnomo
Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2023.3345

Abstract

"Ning Har Sambel Pecel Suroboyo" is an MSME company that produces chili sauce. To date, the company has not had financial reports that can provide information about business performance. Therefore, the purpose of the Community Service Program for the Utilization of Science and Technology for the Community (PIKAT) is to provide training and assistance to MSME owners "Ning Har Sambel Pecel Suroboyo", in their financial records. The financial records carried out by Ning Har SMEs are very simple and are recorded manually. Records only consist of cash receipts and disbursements. With the development of Ning Har businesses, Ning Har needs better records and financial statements to assess its financial performance. Through this PIKAT program, the owner was assisted and trained in operating simple computerized financial reports, named Count and Grow. The Count and Grow Excel application was created based on the results of interviews and identification of Ning Har's business transactions. In addition, Count and Grow is also adjusted to financial accounting standards for MSMEs. Thus, the Count and Grow application will be able to increase the accounting knowledge of Ning Har's business owners, provide performance information, and facilitate business financial planning and management as well as manage business cash flows. With the increasing quality of financial performance reporting and cash flow, the of business turnover will increase and Ning Har Sambel Pecel's MSME business will develop more rapidly.
Co-Authors Adelia, Dian Nuningrum Afif, Hilmi Wildan Ailsa Belinda Leilani Aprillia, Natasya Putri Ardika Yuantoro Arie Kusuma Dewa Assegaf, Syarifah Nurul Yanti Rizki Syahab Astri Sari, dan Tatar Rany Aurelia , Fadhila Aurelion, Candra Ayuningtias, Puput Mia Brian Bayu Ramadhan Cahyadi, Donny Dwi Chintya Devi Nurlaili Condro Widodo, S.E., M.S.A Dana Puspitasari Daniel Efrian Kristianto Dewantari, Aliya Zhalsabilla Dewi, Fitriani Sandra Diah Hari Suryaningrum Diah Hari Suryaningrum Donny Dwi Cahyadi Dzulfiadevi, Alifa Endah Susilowati Fadilah, Aidha Kurnia Wardhani Farhan Rizqullah, Muhammad Firzano Triardanaputra Silalahi Gading Tio Yuniar Harianto, Herson Adam Hartono Putra, Galih Abisatya Henoch Setyo Purnomo Kartika Budiharto Khansa Hasna Nur Khairunnisa Khofifah Amalia Sekar Putri Kirana, Nanda Wahyu Indah Madaharsa, Abhyasa Sulthan Meylawati, Adelia Putri Mistika Zakiah Mochammad, Taufiq Muhamad Adyatma Olga Muhammad Nurkholis Adji Pradana Nida Fadhila Nuril Ade Pramudita Nurjannah, Eka Fitri Nursafitri, Riski Eka Pamungkasari, Shandra Agusti Pramesty, Meilinda Putri Aprilia Putri, Diana Rizki Cahyani Putri, Nessa Pavetria Qisthi, Dianelita Asyifa Rachmadeka, Alfian Ramadhani, Arum Riska Alfiana Riski Eka Nursafitri Rista, Raharka Prismadifa Safalas, Malta Dirga Salsabilla Narita Kusnadi Septian Aulia Sholikhudin, Syamsun Sofie Yunida Putri St. Rohmawatik Suryaningrum, Diah Tantri Rahmadya Lolita Wahyu Aldi Setiawan Wibowo, Andrea Safina Wulandari Hidayanti Yuniar, Gading Tio Yunita, Asmiasih Zakharia Vito Trinova