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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Riset Ekonomi & Bisnis Jurnal Strategi Akuntansi Jurnal Riset Mahasiswa Akuntansi (JRMA) Journal of Economics, Business, & Accountancy Ventura Akuntansi Krida Wacana Akuisisi : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKRUAL: Jurnal Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business IJEBD (International Journal Of Entrepreneurship And Business Development) PRIVE: Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management Gorontalo Accounting Journal GEMA EKONOMI Jambura Economic Education Journal Jurnal Equity Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Bilancia : Jurnal Ilmiah Akuntansi EAJ (ECONOMICS AND ACCOUNTING JOURNAL) BALANCE: Economic, Business, Management and Accounting Journal Jurnal Proaksi Jurnal Riset Terapan Akuntansi Jurnal MEBIS (Manajemen dan Bisnis) Journal of Economics, Business, and Government Challenges International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Tax and Accounting Jurnal Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis JMK Jurnal Manajemen dan Kewirausahaan Indonesian Journal of Law and Economics Review Nusantara Science and Technology Proceedings Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Humanism : Jurnal Pengabdian Masyarakat ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Jurnal Akuntansi dan Keuangan (JAK) ETNIK : Jurnal Ekonomi dan Teknik Jurnal Ekonomi Behavioral Accounting Journal Al-Buhuts (e-journal) Accounting and Finance Studies Apssai Accounting Review (ApAR) Indonesian Journal of Business Analytics (IJBA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Eduvest - Journal of Universal Studies MDP Student Conference Jurnal Ilmiah Mahasiswa Ekonomi dan Bisnis [JIMEIS] Jurnal Akuntan Publik Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi IIJSE RISK : Jurnal Riset Bisnis dan Ekonomi JIEMAN: Journal of Islamic Educational Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JURNAL MULTIDISIPLIN ILMU AKADEMIK Jurnal Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio Journal of Ekonomics, Finance, and Management Studies Equity International Journal of Economics and Management Research
Dwi Suhartini
Department Of Accounting, Economics And Business Faculty. Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Neuroscience Public Health Social Sciences Transportation Other

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The Strategic Role of Leadership Agility and Entrepreneurial Orientation in Fostering Innovation Ambidexterity and Enhancing Competitive Advantage Winarsih, Tutik; Yuniningsih, Yuniningsih; Suhartini, Dwi; Handayani, Wiwik
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5111

Abstract

This research delves into how leadership agility and entrepreneurial orientation impact innovation ambidexterity and competitive advantage strategically, taking into consideration both direct and indirect effects. Using a quantitative approach with an explanatory research design, the study conducted a survey of all 90 small culinary businesses in Surabaya City using a census sampling method. Data collection was done through structured questionnaires and analysis was performed using SmartPLS 3.0. The results indicate that both leadership agility and entrepreneurial orientation have a significant positive effect on innovation ambidexterity. Furthermore, these antecedent variables exert a substantial impact on competitive advantage. Notably, innovation ambidexterity plays a mediating role, reinforcing its function as a critical mechanism linking internal capabilities to strategic outcomes. The originality of this study is in its detailed examination of small food businesses, a sector that has not been fully explored. It sheds light on how these companies can use their internal strengths to improve their competitive edge. This research adds to the conversation about Sustainable Development Goals (SDGs), with a specific focus on SDG 8 (Promoting Jobs and Economic Growth) and SDG 9 (Encouraging Industry, Innovation, and Infrastructure). It emphasises the role of flexible leadership and entrepreneurial planning in promoting creativity and resilience in small businesses.
Analisis Pengendalian Internal dalam Pengelolaan Piutang Deka Hotel Surabaya Arnes, Arnesti Aulia Salsabilla; Dwi Suhartini
JURNAL MULTIDISIPLIN ILMU AKADEMIK Vol. 2 No. 5 (2025): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jmia.v2i5.6703

Abstract

Pengendalan internal merupakan aspek penting dalam pengelolaan piutang karena berdampak langsung terhadap arus kas dan operasional perusahaan. Penelitian ini bertujuan untuk menganalisis penerapan pengendalian internal dalam pengelolaan piutang Deka Hotel Surabaya dengan menggunakan kerangka COSO yang mencakup lima komponen utama lingkungan pengendalian, penilaian resiko, aktivitas pengendalian, informasi dan komunikasi, serta pengawasan Metode penelitian yang digunakan adalah deskriptif kualitatif, dengan teknik pengumpulan data melalui observasi, dokumentasi, dan wawancara. Hasil penelitian menunjukkan bahwa Deka Hotel Surabaya telah menerapkan sistem pengendalian internal yang baik dan efektif.
PENGARUH TAX AWARENESS, TAX MORALE, DAN PEER GROUP TERHADAP TAX COMPLIANCE WAJIB PAJAK ORANG PRIBADI DENGAN INTENTION TO COMPLY SEBAGAI VARIABEL MEDIASI Zahirah, Aishwarya Shafa; Dwi Suhartini
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3472

Abstract

Introduction: This research aims to investigate the many variables influencing tax compliance among individual taxpayers at KPP Pratama Surabaya Rungkut. It will examine the importance of tax awareness, tax morale, and the impact of peer groups, emphasizing the desire to comply as a mediating variable. Methods: This study employed a quantitative methodology, gathering primary data through questionnaires distributed in both online and offline formats to a sample of 100 individual taxpayers registered at KPP Pratama Surabaya Rungkut. Data analysis utilized Partial Least Squares Structural Equation Modeling (PLS-SEM).Results: The results show that being more conscious of taxes and having a strong sense of tax morality both make people more likely to comply, which in turn has a big effect on how well they really do. Simultaneously, peer groups seem to exert little influence on the desire to comply or on actual tax compliance. An in-depth analysis reveals that the desire to comply serves as a mediator in the relationship between tax knowledge and tax compliance (complete mediation) as well as in the relationship between tax morale and tax compliance (partial mediation). The results support the Theory of Planned Behavior, emphasizing that intention serves as a key predictor of actual behavior. This research suggests that enhancing internal motivation via tax education and the development of moral values may be an effective strategy to increase tax compliance among individual taxpayers in metropolitan areas like Surabaya. Keywords: Tax Awareness, Tax Morale, Peer Group, Intention to Comply, Tax Compliance
Implementasi Coretax Dalam Pelaporan Pajak: Studi Kasus PT Agrinesia Raya Salsabila, Zahrah Zain; Suhartini, Dwi
Jurnal Riset Mahasiswa Akuntansi Vol. 13 No. 2 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 2 TAHUN 2025
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v13i2.12995

Abstract

Penelitian ini bertujuan mengevaluasi implementasi Coretax Administration System (CTAS) dalam pelaporan pajak perusahaan dengan studi kasus pada PT Agrinesia Raya. Penelitian menggunakan pendekatan kualitatif desain studi kasus instrumental, dengan pengumpulan data melalui wawancara mendalam terhadap lima informan yang terlibat langsung dalam proses pelaporan pajak menggunakan CTAS. Hasil penelitian menunjukkan bahwa penerapan CTAS memberikan dampak positif dengan mempermudah pelaporan Pajak Penghasilan (PPh) dan Pajak Pertambahan Nilai (PPN), meningkatkan ketepatan waktu, serta mendukung otomatisasi pelaporan setelah pembayaran dilakukan. Meski demikian, sistem masih menghadapi kendala teknis seperti keterlambatan akses server, error sistem, dan kebutuhan pelatihan tambahan, terutama pada tahap awal implementasi. Secara keseluruhan, CTAS memberikan kontribusi signifikan terhadap efisiensi administrasi dan kepatuhan pajak perusahaan, namun keberhasilan jangka panjang memerlukan penguatan aspek teknis dan pelatihan berkelanjutan bagi pengguna.
Taxpayer Compliance at KPP Pratama Surabaya Mulyorejo with Risk Preference as A Moderated Variables Yanto, Alif Faruqi Febri; Pranoto, Soeparlan; Suhartini, Dwi
EAJ (Economic and Accounting Journal) Vol. 4 No. 1 (2021): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i1.y2021.p48-58

Abstract

This study aims to examine taxpayer compliance that is influenced by tax audits, knowledge of taxation and tax administration services moderated by risk preferences. The object in this study is an individual taxpayer registered at KPP Pratama Surabaya Mulyorejo. The analytical method used in this study is GSCA. The results showed that tax audits, fiscal services have an effect on taxpayer compliance, while tax knowledge does not contribute to taxpayer compliance. Risk preference moderates the relationship between tax audit and taxpayer services on taxpayer compliance, but cannot moderate taxation knowledge on taxpayer compliance.
The influence of individual behavioral aspects toward audit judgment: the mediating role of self-efficacy Pawitra, Dyah Ayu Kanina; Suhartini, Dwi
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1755

Abstract

The financial statement should be relevant, reliable, and free of material misstatement to be valuable. To achieve this objective, it requires an independent auditor. This study aimed to examine the effect of the aspects of individual behavior consisting of knowledge, audit experience, pressure of obedience and complexity of tasks, and the psychological aspects of self-efficacy as a moderating variable to the auditor's audit judgment at Surabaya Public Accounting Firm. The data were taken by a questionnaire distributed to auditors in Surabaya Public Accounting Firm registered in the Directory of the Indonesian Institute of Certified Public Accountants 2017, with a minimum work period of 2 years (auditor partner). They were analyzed using SmartPLS 3.0. The results indicate that knowledge has a significant positive effect on audit judgment. On the contrary, the audit experience does not have a positive effect on audit judgment, and compliance pressure and task complexity do not negatively affect judgment audits. Self-efficacy, as a moderating variable, is only capable of moderating the pressure of compliance with judgment audits. This suggests that public accounting firms, as well as auditors, should increase their knowledge so that they can make better audit judgments.
The Effect of Independence and Integrity on Audit Quality: Is There A Moderating Role for E-Audit? Prabowo, Diza Dianeke Budi; Suhartini, Dwi
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 3 (2020): December 2020 - March 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i3.2348

Abstract

The financial statements must be reliable and become a benchmark in considering an audit decision on the financial statements. In order for this to be achieved, independence and integrity is required in carrying out the audit process. E-Audit helps overcome challenges in the industrial revolution 4.0 and prevent fraud. This research aims of testing and analyzing the role of e-audit in moderating the impact of auditor independence and integrity on audit quality. The data was collected through a questionnaire distributed to auditors at Public Accounting Firms in Surabaya. There are 36 respondents involved. The data were analyzed using SmartPLS. The results showed that auditor independence positively effect audit quality, auditor integrity positively effect audit quality; e-audit does non moderate the effect of auditor independence on audit quality; ande-Audit negatively moderates the effect of auditor integrity on audit quality. The practical implication of this research is that when determining high audit quality, independent auditors should at least increase their independence and integrity so that the resulting audit reports are of high quality and can be a reference for decision makers.
University Social Responsibilities-Based Green Accounting: Implementation of Green Universities Suhartini, Dwi; Widoretno, Astrini Aning; Azmiyanti, Rizdina
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 3 (2023): December 2023 - March 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i3.3428

Abstract

The research aims to examine the differences in the implementation of green accounting based on University Social Responsibilities (USR) at the Sepuluh Nopember Institute of Technology (ITS) and Brawijaya University (UB). The data analysis method uses a different test approach with a sample size of 150 respondents from the academic community. The data collection method uses a mail survey with Google Forms. The research results prove no difference in implementing environmental awareness, environmental involvement, environmental reporting, environmental audit, and university social responsibility at ITS and UB. UB initiated the green campus concept and ITS with the eco campus concept. However, there are no audit reports related to green accounting at either campus. The contribution of this research will lead to policies for drafting environmental audit report regulations because campuses also produce waste from the impact of their activities. This regulation can strengthen sustainable practices on campus environments in Indonesia and ensure a sustainable environmental legacy for future generations.
Hubungan Kualitas Laba, Profitabilitas, Dan Corporate Social Responsibility Terhadap Return Saham Marbun, Ruth Stephany; Suhartini, Dwi
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3551

Abstract

This research aimed to analyze and measure the relationship between earnings quality, profitability, and corporate social responsibility on stock returns of food and beverages sector companies in 2020-2022. The population in this study obtained 30 companies with a sampling technique using purposive sampling so that 54 companies were obtained as samples. The data analysis technique used multiple linear regression analysis. The results of this study indicate that earnings quality and return on investment affect the disclosure of stock returns. While corporate social responsibility cannot affect the disclosure of stock returns. This research is expected to provide an overview of what stock return disclosure is influenced by so that it can be used by companies for evaluation and decision making.
Determinan Pengelolaan Keuangan Daerah : Sistem Pengendalian Internal Sebagai Pemoderasi Salsabila, Aina Thusamma; Suhartini, Dwi
Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i2.3150

Abstract

This research aims to analyze the responses of government officials in villages or urban districts regarding transparency in local financial management moderated by the internal control system. The study was conducted in villages and urban districts in the Sidoarjo District, with a sample of 42 respondents, including Village/Urban District Heads, Village/Urban District Secretaries, and Treasurers from each village and urban district. This research is quantitative in nature, and the analysis technique used is Partial Least Square (PLS) with the assistance of WarpPLS 8.0 software. The findings indicate that transparency has a positive impact on local financial management. However, the internal control system cannot strengthen the relationship between transparency and local financial management.
Co-Authors Agcristina Collia Agata Agnesica Vania Hanaya, Sharon Agung Mersia Mahendradata Ainin Azhari Alif Faruqi Febri Yanto Alifiah Wulansari Mustofa Amanda Elsa Vionora Pitoyo Amin, Ahsanul Hadi Amirudin, Salsabila Ratna Dilla Anisa Frieda Aprilia Eka Tristanto Aprillia Kartika Apsari Ardhian Renanta, Jefta Ardia Safira Ardilla, Alfin Arnes, Arnesti Aulia Salsabilla Astrini Aning Widoretno Astrini Aning Widoretno Ayub Binsar Tamado Azmiyanti, Rizdina Budiwitjaksono, Gideon Setyo Danurwenda, Raihan Devi Pertiwi Ananda Putri Dhani Ichsanuddin Diza Dianeke Budi Prabowo Eko Riadi Elok Oktavia Widhawati Else Nur Fitriana Endah Susilowati Erna Sulistyowati Eza Putri Madyansyah Fajar Nugroho Fajar Syaiful Akbar Farah Anissa Ilmi Faustine Stella Gratia Hapan Febrianti, Lavida Melia Fiola Dwi Anggraeni Firmansyah, Riski Gabriela Mony, Trice Febrinda Galuh Tiaramurti Galuh Tiaramurti Galuh Tiaramurti Gandini, Aulia Gunawan, Alvien Gusti Dian Prayogi Hasanah, Faidatul Hendy Yatindra Abimanyu Hero Priono Hero Priono Hero Priono Icasania Septentia Icasania Septentia Ika Widya Rahmadhani Ilvia Azhari Indrawati Yuhertiana Invony Dwi Aprilisanda Iqbal, M Choirul Ira Megasyara Javelin Auffadiina Jaya Frediyanto Jofita Meida Kadariyanty Jofita Meida Kadariyanty, Jofita Meida Josephine Renata Purwaningrum Julianto Harsono, Eddy Kamisutara, Made Kevin Pratama Nugraha Kurniawati, Ervinda Dwi Kusumawardhani, Indira LINA DWI MAYASARI Lina Dwi Mayasari Lukito, Ainun Rahmawati Luluk Musfiroh Luluk Musfiroh Mahendradata, Agung Mersia Manalu, Wahyu Christian Marbun, Ruth Stephany Margha Rettha Ayu Chornelia Maria Kumalasari Maria Kumalasari Mashudi, Djohan Mayasari, Eka Meda Valentina Cesarie Medysta Yurike Vira Priyono Mohamed, Nafsiah Muhammad Irhas Effendi, Muhammad Irhas Muhammad Itsar Muhammad Nugraha Eka Wardana Muryani, Endang Musfiroh, Luluk Mustofa, Alifiah Wulansari nadila, julinda putri Ni Putu Andini Saraswati Nicholas Danendra Pratama Nicky Gervinda Putri Nila Oktavia Isnaini Oktabilla Timoriawan, Shanella Panggabean, Angelita Kracibaya Nauli Pawitra, Dyah Ayu Kanina Pertiwi, Siska Puspa Prabowo, Diza Dianeke Budi Prajna Shafira Paramitha Pratiwi, Yanna Eka Purwaningrum, Josephine Renata Putri Arimbi Nuritasari Putri, Monika Indah Cahyani Putri, Silvani Putrila Maya Jannata Rachmadhani, Susy Rachman Halim Yustiyawan Ramadhan, Muhammad Alriansyah Rejeki Nurhidayati Resnamurti, Dhanang Ria Sandra Alimbudiono, Ria Sandra Riadi, Eko Rida Perwita Sari Rizdina Azmiyanti Sadzili, Rohan As Salsabila, Aina Thusamma Salsabila, Zahrah Zain Salwa Aqmarina Izzati Septa Dinda Alfia, Famia Shafira Gusti Permata Sari Sinaga, Rony Arjuna Soeparlan Pranoto Soeparlan Pranoto, Soeparlan Sofie Yunida Putri Sukma Halimatus Sa'diyah Sulistiana, Heny Talitha Nabilah Putri Tamadoy Thamrin Tamadoy Thamrin Tannar, Oryza Tannar, Oryza Tele, Mario Ferdinandus Tia Mahrurotul Fikriyah Tiaramurti, Galuh Tituk Diah Widajantie Tony Agusta Tutik Winarsih Veny Mufidatus Saffanah Vincensia Rena Dirapuspita Vindi Pronika Sytia Putri Wahyuningsih, Desi Tri Wardana, Muhammad Nugraha Eka Widajantie, Tituk Diah Widoretno, Astrini Aning Wijaya, Sugianto Wiwik Handayani Yosafat Chrizar Ratu Nagari Yunida Putri, Sofie Yuningsih Yuningsih Yuniningsih Yuniningsih Zahirah, Aishwarya Shafa