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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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Machiavellian Personality, Commitment, and Self-Efficacy: Unraveling Whistleblowing Intentions in Accounting Students: Kepribadian Machiavellian, Komitmen, dan Efikasi Diri: Mengungkap Niat Melakukan Whistleblowing pada Mahasiswa Akuntansi Azmiyanti, Rizdina; Suhartini, Dwi; Yunida Putri, Sofie
Indonesian Journal of Law and Economics Review Vol. 18 No. 2 (2023): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i0.913

Abstract

This study investigates the relationship between commitment professionalism, Machiavellian personality, and whistleblowing intentions among accounting students, while examining self-efficacy as a moderating variable. Conducted on a sample of 200 7th-semester accounting students at Universitas Pembangunan Nasional "Veteran" Jawa Timur, the study employs a quantitative approach, using primary data collected through an online survey. Analysis with WarpPLS 7.0 reveals that high commitment and professionalism in accounting students can foster whistleblowing intentions without requiring high self-efficacy. Similarly, students with high Machiavellian personalities demonstrate whistleblowing motivation, independent of self-efficacy levels. These findings suggest that accounting students possess a heightened awareness of the importance of whistleblowing, which should be further nurtured through education and reinforcement of ethical principles in order to produce graduates with strong moral character and commitment to professional integrity.Highlights: Personality traits significantly impact whistleblowing intentions. Self-efficacy plays a crucial role in fostering ethical behavior. Enhancing ethical awareness is vital for shaping future accountants. Keywords: whistleblowing intentions, Machiavellian personality, commitment professionalism, self-efficacy, accounting students.
The Role of Digital Literacy and Business Community in Driving MSME Growth through Process Digitalization Kamisutara, Made; Yuningsih, Yuningsih; Suhartini, Dwi; Handayani, Wiwik
JMK (Jurnal Manajemen dan Kewirausahaan) Vol 10 No 2 (2025): May
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jmk.v10i2.7608

Abstract

Sustainable growth is both a challenge and a strategic goal for Micro, Small, and Medium Enterprises (MSMEs) amid technological disruption and global market dynamics. This study aims to analyze the influence of information technology literacy, business communities, business incubation, product creativity and innovation, and access to capital on the sustainable growth of MSMEs, with Digitalization of Processes as an intervening variable. The conceptual model used integrates the internal and external resource approaches of MSMEs within the framework of digital transformation. This study employs an explanatory quantitative approach using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) analysis techniques. The research sample consists of 125 MSMEs in Tambaksari District, Surabaya, selected through purposive sampling. Data was collected via a Likert-scale questionnaire and analyzed using SmartPLS 4.0 software. The results indicate that process digitalization significantly influences the sustainable growth of SMEs. Information technology literacy and involvement in business communities indirectly influence growth through digitalization. Conversely, business incubation, product innovation, and access to capital do not show significant direct influences on growth. The model has an R² value of 71.5% for sustainable SME growth and 61.6% for process digitalization. These findings emphasize that efforts to strengthen SMEs should focus on enhancing the digital capabilities of business actors and developing a collaborative ecosystem through business communities. Digitalization is not merely a tool but the primary driver of SME sustainability in the digital transformation era. Keywords: MSMEs, Sustainable Growth, Process Digitalization, Information Technology Literacy, Business Community
MINAT MAHASISWA MENGGUNAKAN SOFTWARE ACCOUNTING: EFEK DARI COMPUTER ANXIETY DAN COMPUTER ATTITUDE Amirudin, Salsabila Ratna Dilla; Suhartini, Dwi
APSSAI ACCOUNTING REVIEW Vol 1 No 1 (2021): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.181 KB) | DOI: 10.26418/apssai.v1i1.6

Abstract

The aim of this study was to examine the effect of computer anxiety and computer attitude towards accounting students' desires in using accounting software. Through a quantitative approach, this study uses the PLS statistical test tool to test the hypothesis. Primary data sources were obtained through direct distribution of questionnaires and the results were obtained that as many as 98 students had filled out the questionnaires. While the sampling design was carried out by random sampling, samples size was determined by the Slovin formula. The results showed that computer anxiety and computer attitude influenced students' desire to use accounting software. Students have been able to overcome their worries with their enthusiasm to continue to learn to use accounting software and make changes to the behavior of a generation of credible accountants who are able to face the era of the industrial revolution 4.0.
Studi Peristiwa Pandemi Covid-19 Terhadap Harga Saham Di Sektor Pariwisata Azmiyanti, Rizdina; Suhartini, Dwi
APSSAI ACCOUNTING REVIEW Vol 2 No 2 (2022): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v2i2.40

Abstract

This study aims to study the events of the COVID-19 pandemic on the share price of the tourism sector in Indonesia. This research is quantitative research with an event study approach. The documentation method is used to retrieve data of stock prices. This study uses purposive sampling to determine the number of samples, which are 28 tourism sector companies listed on the Indonesia Stock Exchange. Through this study, an observation was made on the stock price of the tourism sector to analyze the abnormal returns that occurred from the announcement of the first Covid-19 case in Indonesia. The results show that at the beginning of the Covid-19 pandemic in Indonesia, there were abnormal returns in the tourism industry shares, before the announcement of the first case the market had already reacted to the tourism industry shares because government support was being intensively implemented to advance the tourism sector. However, after the COVID-19 pandemic officially entered Indonesia, the share price of the tourism industry tended to react negatively due to the implementation of social restrictions in social activities. The results of this study contribute to one of the benchmarks for the Indonesian government to formulate economic recovery policies in the tourism sector.
Peranan Manajemen Risiko dan Kecukupan Permodalan terhadap Kinerja Keuangan Perbankan Umum Konvensional Tbk Tahun 2018-2022 Ramadhan, Muhammad Alriansyah; Suhartini, Dwi
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.4875

Abstract

This research aims to examine the influence of Risk Management and Capital Adequacy on the Financial Performance of Conventional General Banking listed on the Indonesia Stock Exchange in the 2018-2022 period. There were 24 samples of banking companies taken using the Purposive Sampling method with criteria determined by researchers to support this research. This research uses quantitative methods with secondary data from annual reports of banking companies obtained from the websites of the Indonesian Stock Exchange, Financial Services Authority, and Conventional General Banking companies included in this research sample. This research uses Multiple Regression Analysis with the SPSS version 25 application. Independent variables include Risk Management (measured by NPL, NIM, LDR, BOPO) and Capital Adequacy (measured by CAR). The dependent variable is Financial Performance (measured by ROA). Data was collected using the Literature Study and Documentation method to make data collection easier. The research results show that NPL and BOPO have a negative effect, NIM has a positive effect, and LDR and CAR have no effect on ROA
Pengaplikasian Remote Audit dan Skeptisme Profesional Auditor dalam Mempertahankan Kualitas Audit pada Kantor Akuntan Publik di Surabaya Suhartini, Dwi; Ayub Binsar Tamado
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.4915

Abstract

This research aims to test the influence of Remote Audit and Professional Skepticism on Audit Quality. The object of the research is 117 partner auditors who work at the Public Accounting Office in the Surabaya region. Simple random sampling technique was used to determine the sample in this investigation by utilizing a probability sampling procedure. This research utilizes a quantitative research approach based on questionnaires sent to public accounting firms in Surabaya. Primary data is collected. Using WarpPLS Version 8.0 software, the data was analyzed using the Partial Least Square (PLS) approach. The results concluded that the more adequate the technology used by auditors in the implementation of remote auditing and the more questions about doubtful matters according to the auditor's observations, the audit quality will improve
Determinan Kualitas Laporan Keuangan Pemerintah Daerah Veny Mufidatus Saffanah; Dwi Suhartini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1720

Abstract

This research aims to empirically prove the influence of human resource competence, use of information technology and implementation of the government's internal control system on the quality of local government financial reports. This research is quantitative research with primary data through distributing questionnaires. The population used in this research was all BPPKAD Gresik Regency employees totaling 108 employees. By using the purposive sampling method in selecting the sample, it resulted in 41 employees who met certain criteria. The analysis technique used is Partial Least Square (PLS) using SmartPLS 4.0 software. The research results show that human resource competence, use of information technology and implementation of the government's internal control system are able to improve the quality of local government financial reports.
Pengungkapan pada Hubungan Sustainability Report dan Intellectual Capital terhadap Nilai Perusahaan Shafira Gusti Permata Sari; Dwi Suhartini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.3423

Abstract

This research related to company value aims to analyze the relationship between sustainability reports and intellectual capital in manufacturing companies in the industrial and consumption sectors listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. The sampling technique was purposive sampling, the results of which were 27 companies that met the research criteria. Data analysis uses SPSS Statistics 26 with descriptive statistical tests, normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, multiple linear regression analysis, simultaneous tests, partial tests, and coefficient of determination tests. The research results show that sustainability reports do not provide an optimal contribution to company value. However, intellectual capital, especially the employee capital aspect, is a consideration for optimizing its contribution to company value.
Examining the Sustainability Report, Financial Performance, and Value of Mining Companies in Indonesia Dwi Suhartini; Putri, Monika Indah Cahyani; Yunida Putri, Sofie
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1064

Abstract

This study employs a quantitative approach to explore the intricate interplay among Sustainability Reports, Financial Performance (measured by Return on Assets - ROA), and Firm Value (quantified by Tobin's Q) in Indonesia's dynamic mining industry. Employing purposive sampling, data from 75 samples encompassing 25 mining businesses listed on the Indonesia Stock Exchange (IDX) is examined over the 2020-2022 period. Utilizing statistical analysis, the study employs the Partial Least Squares (PLS) data processing application for partial regression analysis. The findings highlight a substantial and favorable impact of Sustainability Reports on Firm Value, underscoring the growing acknowledgment within Indonesian mining firms of the pivotal role played by both financial and non-financial disclosures. Intriguingly, the study uncovers that Financial Performance, as gauged by ROA, lacks a discernible influence on Firm Value. This nuanced insight suggests a shifting landscape where stakeholders increasingly prioritize comprehensive reporting beyond conventional financial metrics. The research sheds light on the evolving nature of the Indonesian mining sector, emphasizing companies' recognition of the significance of transparent reporting practices. These revelations align with global sustainable development goals, emphasizing the central role played by mining companies in advancing these objectives. In navigating this complex dynamic, the study underscores the crucial role of Sustainability Reports in shaping perceptions and values of mining firms in Indonesia.
The Influence Of Investment Knowledge, Investment Motivation, Financial Literacy, And Capital Market Training On Investment Interest In The Capital Market In The Millennial Generation Sinaga, Rony Arjuna; Suhartini, Dwi; Widoretno, Astrini Aning
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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

Abstract

Students require investment knowledge that will enable them to carry out investment activities. Many students also engage in illegal investments that are not registered with the Financial Services Authority, with the promise of large profits and without risk. Education about investment is obtained from courses such as financial management and investment management. Various aspects are studied in lectures related to investment ranging from returns, decision-making techniques, obstacles, to the risks that investors will face. The type of research employed in this study is quantitative research. The results of research and discussions related to the effect of investment knowledge, investment motivation, financial literacy, and capital market training on investment interest in the capital market in the millennial generation indicate that investment knowledge has a positive effect on investment interest. This implies that when individuals possess in-depth knowledge related to investment, their interest in investing also increases. This is due to the sense of security that is derived from the knowledge of the positive and negative consequences of a given action, which can encourage the individual to take that action. The results of the research indicate that investment motivation has a positive effect on investment interest.
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