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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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Dampak Penerapan Good Corporate Governance dan Corporate Social Responsibility terhadap Nilai Perusahaan Wijaya, Sugianto; Suhartini, Dwi
Jurnal Etnik: Ekonomi-Teknik Vol 2 No 6 (2023): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v2i6.187

Abstract

The value of the company is very directly related to the sustainability of the company in the future where one of the goals of the establishment of a company is to be able to stand up and continue to operate continuously in carrying out business operations the company has to obtain optimal profits. research is to examine the influence of Good Corporate Governance and Corporate Social Responsibility on company value. Determination of the sample was carried out using a purposive sampling method with the number of samples obtained were 26 companies listed on the IDX. The data was analyzed using descriptive analysis and multiple regression analysis. Companies in the food and beverage sector are strongly supported by the implementation of GCG and CSR. The results obtained from testing the hypothesis include, Good Corporate Governance has a positive impact on company value, Corporate Social Responsibility has a positive impact on company value. Good Corporate Governance has a significant positive effect on firm value and Corporate Social Responsibility has a significant positive effect on firm value.
Faktor-Faktor yang Mempengaruhi Indeks Pembangunan Manusia Melalui Belanja Daerah Sebagai Variabel Pemediasi Eza Putri Madyansyah; Dwi Suhartini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.3972

Abstract

This research uses quantitative techniques to examine and evaluate the impact of the Revenue Sharing Fund and Special Allocation Fund on the Human Development Index using regional expenditure as a mediating variable. The East Nusa Tenggara region's 110 data points from 22 districts and cities between 2019 and 2023 served as the study's sample. Path analysis and multiple linear regression are the study approaches that are employed. The results of this study prove that increasing the amount of Special Allocation Fund (DAK) and Revenue Sharing Fund (DBH) can increase Regional Expenditure, besides that DBH is able to increase the Human Development Index (HDI), DAK and Regional Expenditure have not contributed to changes in HDI, and DAK and DBH have no impact on HDI through Regional Expenditure. This illustrates that the East Nusa Tenggara local government has optimized the allocation of Revenue Sharing Funds through extracting funds by utilizing the potential of natural resources and taxes as a strategy to improve the quality of the Human Development Index through improvements in education, health, and income levels.
Analisis Manajemen Piutang di Grand Swiss Belhotel Darmo Fiola Dwi Anggraeni; Dwi Suhartini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.4431

Abstract

This research aims to analyze receivables management at the Grand Swiss Bel-Hotel Darmo. The author conducted this research on the basis that considering the importance of receivables management in the hospitality sector. This study used descriptive qualitative method. Primary data was obtained from an interview with one of the account receivable staff. The analysis was carried out by observing (observations) from the author, which was supported by the results of interviews, and strengthened using literature studies obtained through books and journals. The results of the research show that all financial management activities have been carried out well. However, there are still several problems, namely that some records still do not use software, conditions in the field are too late, resulting in delays in data input, and customers are having difficulty making payments.
Analisis Faktor-faktor yang Memengaruhi Kecurangan (Fraud) pada Sektor Pemerintahan Amanda Elsa Vionora Pitoyo; Dwi Suhartini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.4588

Abstract

This study aims to examine and analyze the influence of compensation alignment, the effectiveness of internal control, organizational culture, and organizational commitment on fraud based on the perceptions of government employees in the City of Kediri. The research was conducted across all sub-districts in the City of Kediri, resulting in 138 respondents responsible for managing the financial reports of the sub-districts, consisting of the Head of the Sub-District, the Sub-District Secretary, and the Sub-District Treasurer, based on predetermined sample characteristics. This quantitative study employs Structural SEM-PLS analysis technique using SmartPLS 4.0 as the analytical tool. The study's findings indicate that fraud can be suppressed through compensation alignment and effective internal management countermeasures. However, organizational culture and commitment did not show a significant effect on suppressing fraud in the government sector. These findings are expected to serve as a consideration for the government of the City of Kediri to detect and implement early preventive measures to minimize fraud in the public sector.
Literatur Review : Pengaruh Analisis Balanced Scorecard (Bsc) Terhadap Perspektif Kinerja Keuangan Perusahaan Septa Dinda Alfia, Famia; Ardilla, Alfin; Suhartini, Dwi; Susilowati, Endah
GEMA EKONOMI Vol 12 No 3 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Balanced Scorecard that in order to obtain good financial performance results, non-financial performance also needs to be considered because financial performance results are based on non-financial performance. Managers who succeed in achieving a high profit level will be considered successful and obtain a good imbalance from the company, measuring good performance by measuring not only how much income can be obtained, but what factors drive an increase or decrease in a company's income. measures company performance on four balanced (balanced) perspectives: financial, customer, internal business processes, and learning and growth processes. The Balanced Scorecard makes it possible to measure what has been invested in the development of human resources, systems and procedures, for future performance improvement. The financial perspective in the balanced scorecard is defined as a tool used to measure an organization's strategy in increasing its profitability, shareholder value, and business growth. The research methods used in problem solving include this research method to obtain data regarding articles that contain the effect of Balanced Scorecard (BSC) analysis on the perspective of corporate financial performance from data scholars, emeralds, scimago journals and related web journals as well as SINTA. The results of this study Analysis. The Balanced Scorecard (BSC) has a positive effect on the company's financial performance perspective
Pendampingan Motivasi Peningkatan Kinerja Pengurus dalam Pengelolaan Organisasi dan Informasi Teknologi Koperasi Wanita di Kecamatan Driyorejo Gresik Muryani, Endang; Suhartini, Dwi; Gunawan, Alvien; Yustiyawan, Rachman Halim; Pratiwi, Yanna Eka
Humanism : Jurnal Pengabdian Masyarakat Vol 1 No 2 (2020): Agustus
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/hm.v1i2.5468

Abstract

  Peningkatan motivasi pengurus dalam mengelolah koperasi khususnya koperasi wanita yang merupakan  bentuk realisasi Program Gubernur Jawa Timur tahun 2010 merupakan faktor penting yang harus dilakukan dalam mengembangkan sumber daya manusia pengelola koperasi. Koperasi Wanita di wilayah kecamatan Driyorejo sebanyak 16 Koperasi Wanita yang merupakan bagian dari 355 koperasi wanita yang ada di kabupaten Gresik.Pendampingan dilakukan dengan metode motivasi, pelatihan intensif dan pengenalan serta pengoperasikan teknologi informasi  terhadap pengelola koperasi wanita. Tujuan pendampingan untuk menstimulasi pengelola untuk tetap semangat dalam melaksanakan manajerial koperasi. Pendampingan dilakukan secara berkelanjutan disesuaikan dengan kondisi sumber daya manusia pengurus, mengingat pengurus berasal dari orang yang belum mempunyai latar belakang tentang perkoperasian.Hasil dari kegiatan pendampingan ada perubahan pemikiran dan perilaku pengelola atau pengurus dalam melaksanakan manajerial seperti yang pertama bidang organisasi melaksanakan pendidikan anggota yang bertujuan menambah wawasan tentang tanggung jawab sebagai anggota dan sekaligus sebagai regenerasi pengurus. Yang kedua pengelolaan akuntansi koperasi, mampu mengerjakan akuntansi koperasi dengan menggunakan Informasi Teknologi. Dengan menggunakan program tersebut berdampak pada proses laporan akuntansi lebih mudah dan menghasilkan suatu laporan keuangan secara sistematis sehingga laporan pertanggung jawaban pengurus pada anggota dapat dilaksanakan dengan tepat sesuai jadwal yang harus dilakukan sebagai koperasi primer. Kata kunci : Motivasi, Kinerja Pengurus Koperasi Wanita, Informasi Teknologi.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016 Suhartini, Dwi; Megasyara, Ira
EQUITY Vol 21 No 2 (2018): 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 (529.936 KB) | DOI: 10.34209/equ.v21i2.639

Abstract

This research aims to test the influence of corporate social responsibility (CSR) against the company's value and profitability, as well as how the influence of corporate social responsibility disclosures of the company's profitability as an intervening variable. There are about 70% Indonesia environmental damage caused by mining operations that implement CSR programs and mining companies can reduce the environmental impact of such business. This research uses a quantitative approach to the analysisof data by the method of partial least square (PLS). Population as many as six company the mining sector listed on the effect indonesia of 2012-2016 .A method of the sample collection use purpose of sampling , as many as 30 report a finance company. This research result indicates that csr not contributing to value of enterprise, but contribute to profitability. Profitability capable of being variable intervening between relations csr on the company, it means profitability high giving effect to the high value of enterprise.
Peran Audit Delay, Debt Default, dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern : Reputasi Auditor Sebagai Variabel Moderasi Febrianti, Lavida Melia; Suhartini, Dwi
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol. 2 No. 2 (2022): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v2i2.5593

Abstract

Penelitian ini bertujuan untuk menguji pengaruh audit delay, debt default, pertumbuhan perusahaan terhadap opini audit going concern dengan reputasi auditor sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif menggunakan regresi logistik dengan alat bantu SPSS 26. Sampel penelitian ini adalah perusahaan sub sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Pengambilan sampel penelitian dilakukan dengan metode purposive sampling yang menghasilkan sebanyak 96 sampel. Berdasarkan uji hipotesis penelitian ini mengungkap bahwa perusahaan sub sektor pertambangan akan menerima opini audit going concern jika perusahaan gagal dalam membayar hutangnya. Disisi lain, audit delay dan pertumbuhan perusahaan tidak menyebabkan perusahaan menerima opini audit going concern. Reputasi auditor belum mampu mendorong diterimanya opini audit going concern.
Effectiveness of the Implementation of Income Tax Reporting Article 4(2) in Port Services (Land Rental Sector) Wahyuningsih, Desi Tri; Suhartini, Dwi
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i2.457

Abstract

This study aims to evaluate the effectiveness of Income Tax (PPh) Article 4 paragraph (2) reporting on port services, especially in the land rental sector in PT. PELINDO Sub Regional Head Java. This tax is a type of final tax on certain income, including income from land and/or building rentals. This study uses a qualitative approach with phenomenological methods to understand in depth the experiences and reporting practices carried out by companies. The data collection technique was carried out through in-depth interviews with ten informants from the finance division and direct observation in the field. The results of the study show that the application and reporting of Income Tax 4(2) has been carried out according to the applicable procedures, with two options of withholding mechanism: by the company or by service users. Reporting is carried out electronically through e-SPT and e-Filing, with stages including transaction recap, data validation, preparation of tax returns, and tax remittances. Although the implementation went relatively smoothly, there were administrative obstacles such as delays in deposits or data mismatches due to the choice of payment method by service users. To overcome this, the company has made a number of improvements such as the integration of information systems between divisions, routine employee training, and the preparation of more detailed tax reporting SOPs. These findings underscore the importance of cross-sectional coordination and the use of digital technology to improve tax reporting compliance and effectiveness. This research provides practical contributions for business actors in improving tax compliance and recommendations for improving reporting systems in similar sectors.
Implementation of PMK Number 119 of 2024 on Tax Restitution at PT Pelindo Nila Oktavia Isnaini; Dwi Suhartini
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.467

Abstract

This study examines the tax refund mechanism for ship service transactions and evaluates the effectiveness of a recent regulation at PT Pelindo Sub Regional Head Java. Using a qualitative phenomenological approach with in-depth interviews, the research explores the preliminary refund process of tax overpayments and the impact of policy changes in expediting restitution. Findings indicate that PT Pelindo applies an estimate-based payment system, leading to potential overpayments. Service users must submit proof of tax withholding, which is processed through the IBS system. The regulation effectively streamlines restitution by allowing refunds through administrative research rather than in-depth examination, significantly accelerating the process for eligible entities. The study confirms that adaptive tax policies integrated with digital systems enhance efficiency and compliance. While the regulation is highly relevant for expediting restitution in SOEs, challenges remain regarding the technical aspects of withholding documentation.
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