Articles
Implementation of Green Accounting Based on University Social Responsibility
Dwi Suhartini;
Tituk Diah Widajantie;
Astrini Aning Widoretno;
Fajar Nugroho
Nusantara Science and Technology Proceedings 5th International Seminar of Research Month 2020
Publisher : Future Science
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.11594/nstp.2021.0927
University is a contributor to waste from its operational impacts, for this reason, it is obliged to report its activities to protect the environment. This is in line with the achievement of the Sustainable Development Goals in 2030, namely ending poverty, reducing inequality, and protecting the environment. For that, it is very appropriate if all universities in Indonesia implement University social responsibility (USR). The purpose of this study was to examine more deeply the implementation of USR using a literature review approach. This study makes a real contribution in making public policies about the importance of implementing USR in University. For this reason, the research question is the extent to which USR based green accounting is implemented which includes environmental awareness, environmental involvement, environmental reporting, and environmental auditing. The results of the study have proven that the implementation of USR-based green accounting has been carried out by tertiary institutions properly, in real-life lectures (KKN) activities such as conducting training for the community on organic and non-organic waste management and empowering communities around campus. However, the environmental report has not been published properly even though the report has been made. Also, the implementation of environmental audits has not been carried out optimally.
Utilization of Digital Marketing for Micro, Small, and Medium Enterprises (UMKM) Affected by the Covid-19 Pandemic in Gubeng District, Surabaya City
Dwi Suhartini;
Gusti Dian Prayogi;
Fajar Syaiful Akbar
Nusantara Science and Technology Proceedings International Seminar of Research Month 2021
Publisher : Future Science
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.11594/nstp.2022.2409
UMKM is a small and informal business organization that drives the national economy. However, the COVID-19 pandemic had an impact on the sustainability of the UMKM creative industry business in the Gubeng District, Surabaya City. This business has a great opportunity because consumers prefer to make purchases online due to the implementation of social distancing. The problem faced by local UMKM is that product marketing still uses conventional methods by offering limited products only to friends and the closest environment or by word of mouth so that during the social distancing period, it hampers the reach of marketing its products. For this reason, this service program conducts online marketing training and assistance to 20 participants with one of the marketplaces that are well known to the public, namely the shop platform. The service program had a positive effect, around 60% can apply Shopee activation and the other 40% have not been able to apply, this is because most of the participants are Generation X mothers who are less familiar with information technology. However, all participants were very enthusiastic about learning even though many were constrained by the PPKM (Restrictions on Community Activities) regulations.
The Implementation of Green Accounting Based on University Social Responsibility (USR) With Independent Test
Dwi Suhartini;
Astrini Aning Widoretno;
Invony Dwi Aprilisanda;
Rizdina Azmiyanti
Nusantara Science and Technology Proceedings International Seminar of Research Month 2021
Publisher : Future Science
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.11594/nstp.2022.2410
This study aims to analyze the implementation Green Accounting based on University Social Responsibility (USR) in University. A systematic literature review is conducted from database with “university social responsibility” as the keyword. The articles were further filtered to specific literature that refer to the implementation of social responsibility with independent t-test and statistical test. Most of USR research used qualitative method. This literature review will understand the USR implementation with 4 dimensions consist of environmental awareness, environmental involvement, environmental reporting, and environmental auditing. The universities across the world need to be aware about environment for sustainability and the implementation of sustainability development goals in 2030. The finding articles can be explained from English and Indonesia sources. Relevant articles will be developed to understand the USR concept for improving the research scope.
Comparative Study of Green Accounting Implementation based on University Social Responsibility (USR) and Good University Governance (GUG) Policy
Dwi Suhartini;
Astrini Aning Widoretno;
Rizdina Azmiyanti;
Mohamad Irhas Effendi
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 5 No 2 (2022): March 2022
Publisher : LPPM of NAROTAMA UNIVERSITY
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (287.728 KB)
|
DOI: 10.29138/ijebd.v5i2.1773
Purpose: This study aims to examine a comparative study of the implementation of green accounting based on USR as the application of GUG in universities in Indonesia. Design/methodology/approach: The research method uses a literature review of journal articles with relevant topics. The results of the study prove that environmental awareness and environmental involvement have been implemented very well by State Universities and Private universities in Indonesia, while environmental reporting and environmental audit have not been carried out optimally. Findings: USR-based green accounting has 4 dimensions, namely environmental awareness, environmental involvement, environmental reporting, and environmental auditing. However, the implementation of USR-based green accounting has not been implemented properly, especially in the environmental reporting and auditing dimensions, while awareness and involvement in environmental activities have been implemented very well. Research limitations/implications: For this reason, the implementation of GUG has not been implemented properly. The regulations governing USR have not yet been established and the environmental audit function has not received maximum attention. The environmental audit function is not included in the SPI's duties, because the SPI's task functions only focus on the management and implementation of controlling financial resources, human resources, and also facilities and infrastructure resources. Paper type: is categorized as a research paper.
AKUNTAN BERJIWA BELA NEGARA (STUDI EMPIRIS PADA MAHASISWA S1 AKUNTANSI UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAWA TIMUR)
Dwi Suhartini;
Hero Priono;
Astrini Aning Widoretno;
Galuh Tiaramurti
Behavioral Accounting Journal Vol 2 No 2 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (766.571 KB)
|
DOI: 10.33005/baj.v2i2.49
The purpose of this study is to analyze the factors that influence the learning process in the undergraduate programn Accounting department of "Veteran" UPN East Java in forming an accountant with the spirit of defending the country. Higher education has a very important role in developing the ability of individuals to be more insightful in science, technology, and the formation of good character. For this reason, effective learning models need to be developed in the campus environment, namely integrated learning models at the level of study programs by optimizing hard skills and soft skills in the learning process. The research method used is qualitative research with a phenomenological approach. The results of this study are there are still factors that can influence the learning process so that it becomes an obstacle in realizing learning outcomes to produce superior graduates with defending the country character. For this reason, in eliminating and reducing academic cheating, it requires learning methods of the Student Teams-Achievement Divisions (STAD) model to optimize hard skills and soft skills in forming a nation-wide accountant.
KOMPETENSI AUDITOR SYARIAH MODEL KSOC DITINJAU DARI PERSPEKTIF ISLAM
Luluk Musfiroh;
Dwi Suhartini;
Lina Dwi Mayasari
Behavioral Accounting Journal Vol 4 No 1 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (818.55 KB)
|
DOI: 10.33005/baj.v4i1.135
This study aims to analyze the competence of the KSOC model of sharia auditors from an Islamic perspective. The research method used is qualitative research, namely library research. The type of library research used is the study of revelatory texts. The researcher collected Al-Quran verses and hadiths regarding the competency elements of the KSOC model of sharia auditors (knowledge, skills and other characteristics). The results showed that Islam illustrates that the three elements of the KSOC are interrelated with one another. Science in the view of Islam is related to faith. The two of them cannot be separated to obtain a high position before Allah SWT. Faith and knowledge that are constantly honed and applied in carrying out tasks will create skills and expertise. Faith also creates integrity, works hard, a willingness to always learn and develop oneself continuously. When the three of them are put together, it will create a professional sharia auditor.
MODEL BUDGETARY SLACK DAN KINERJA MANAJERIAL: BERPERSPEKTIF GENDER
Dwi Suhartini;
Eko Riadi;
Rida Perwita Sari
Jurnal Manajemen Vol. 19 No. 3 (2015): October 2015
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/jm.v19i3.33
Penelitian ini bertujuan untuk menguji peran manajer yang terlibat dalam proses penganggaran dan kinerja manajerial dengan mempertimbangkan efek dari perilaku budgetary slack dan karakter individu seperti LOC yang berperspektif gender. Populasi penelitian adalah semua manajer manufaktur yang menduduki posisi manajer fungsional di kota Surabaya. Metode pengambilan sampel adalah convenience sampling, alasan digunakannya teknik ini karena tidak tersedianya data yang lengkap tentang jumlah manajer perempuan dan manajer pria yang pada perusahaan manufaktur di kota Surabaya, sehingga responden yang mudah untuk ditemui dan memiliki karakteristik sampel penelitian akan digunakan sebagai responden. Hipotesis penelitian akan diuji menggunakan alat statistik PLS (Partial Least Square) dalam dua kelompok gender yang berbeda, karena PLS memiliki keunggulan dibandingkan teknik multivariat lainnya untuk mengukur variabel perilaku individu. Hasil penelitian menunjukkan bahwa manajer pria dan perempuan sama-sama melakukan perilaku budgetary slack dalam mekanisme penganggaran partisipatif dan perilaku tersebut akan mempengaruhi kinerja manajerial. Kondisi ini memungkinkan dipicu oleh perilaku budgetary slack yang positif. Fenomena ini didukung oleh karakter personal dari manajer perempuan yang memiliki LOC eksternal, sedangkan manajer laki-laki tidak terpengaruh karakter LOC. Manajer melakukan slack didukung adanya tindakan konservatif dalam mengantisipasi ketidakpastian lingkungan di masa depan.This study aims to examine the role of the managers Involved in the budgeting process to managerial performance by considering the effects of budgetary slack behavior and character of individuals such as LOC. The population is all manufacturing managers holding positions of functional managers in the city of Surabaya. The sampling method was convenience sampling, use this technique because of the unavailability of complete the data about the number of female and the man managers who is on manufacturing companies in Surabaya, so respondents are easy to find and has the characteristics of the study sample will be used as respondents. The research hypothesis will be tested using statistical tools PLS in two different gender groups because PLS has advantages over the other multivariate techniques to measure individual behavior variables. The results showed that there was no difference between male and female managers are equally perform budgetary slack in budgetary participation mechanism and this greatly affects managerial performance. It Allows doing positive budgetary slack. This phenomenon is supported by the personal character of female managers who have an external LOC, while the male manager were not affected the character of the LOC. The manager did slack supported, because there are conservative measures in anticipation of future environmental uncertainty.Â
The The Effect of Book-Tax Differences and Operating Cash Flow on Earnings Persistence with Good Corporate Governance as Moderating Variable
Sukma Halimatus Sa'diyah;
Dwi Suhartini
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 1 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.51903/kompak.v15i1.608
Persistent earning show that the company is able to maintain sustainable profits. With this in mind, this study was conducted to examine and analyze the effect of Permanent Differences, Temporary Differences, and Operating Cash Flows on Profit Persistence moderated by Good Corporate Governance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019. This study uses secondary data and analyzed using Structural Equation Model based on Partial Least Square. The results of the study show that only temporary differences have a significant effect on earnings persistence and Good Corporate Governance can weaken the relationship between temporary differences and earnings persistence.
Determinan opini audit Going Concern: Financial Distress sebagai variabel moderasi menggunakan Logistics Regression Analysis
Yosafat Chrizar Ratu Nagari;
Dwi Suhartini
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33395/owner.v6i4.1048
The purpose of this study is to examine the effect of KAP reputation, auditor switching, leverage and financial distress in moderating the effect of KAP reputation, auditor switching, leverage on the acceptance of going concern audit opinions. The sample in this study is 103 companies listed on the Indonesia Stock Exchange in the 2017-2020 period which are classified based on Consumer Non-Cyclicals shares because they have the largest population compared to other sectors and these companies are more complex because they have to produce and sell finished goods. The sampling technique in this study uses purposive sampling method, namely the data required must have certain criteria, so that the obtained sample size is 15 companies (60 data). While the data collection technique in this study uses a documented approach, where the data in this study comes from the official website of the Indonesia Stock Exchange (IDX) at https://www.idx.co.id/ and the websites of each sample company. The analysis technique uses Logistic regression analysis using the Statistical Package for Social Science (SPSS) 24 Version. The results of the analysis prove that there is no significant effect of KAP reputation and audit switching on going concern audit opinions; there is a significant effect of leverage on going concern audit opinion; there is no significant effect of financial distress strengthening the influence of KAP reputation and audit switching on going-concern audit opinion; and there is a significant effect of financial distress strengthening the effect of leverage on going-concern audit opinion. These results prove that financial distress functions as a moderating variable for leverage on going concern audit opinion
IMPLEMENTASI E-MARKETING PADA KEBERLANJUTAN USAHA MIKRO KECIL DAN MENENGAH DI MASA PANDEMI COVID-19
Else Nur Fitriana;
Dwi Suhartini
Jurnal Proaksi Vol 9 No 3 (2022): Juli - September 2022
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32534/jpk.v9i3.2025
Permasalahan yang sedang terjadi pada UMKM Kecamatan Rungkut yaitu distribusi produk, produksi terhambat, bahan baku, permodalan, serta penjualan menurun. Permasalahan yang terjadi diakibatkan adanya beberapa kebijakan yang diambil pemerintah yaitu PSBB (Pembatasan Sosial Berskala Besar), WFH (Work From Home) serta SFH (School From Home). Tujuan dari penelitian ini adalah menganalisa implementasi e-marketing pada keberlanjutan usaha di masa pandemi covid-19 jika ditinjau dari aspek kelayakan bisnis serta menggali dampak e-marketing pada keberlanjutan usaha mikro kecil dan menengah di masa pandemi covid-19. E-marketing dapat memajukan program pemasaran yang mendukung tujuan perusahaan melaksanakan e-commerce. E-marketing berjalan menggunakan teknologi dibantu oleh jaringan sehingga dapat melihat situasi pangsa pasar, mengembangkan produk, mendapatkan strategi dalam menarik pelanggan, menyediakan distribusi online, mempertahankan catatan serta masukan dari pelanggan, menciptakan kepuasan pelanggan sehingga mendapat umpan balik yang baik. Metode penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan fenomenologi. Hasil dari penelitian ini adalah penerapan e-marketing pada beberapa e-commerce dapat membantu keberlangsungan usaha pada usaha mikro kecil dan menengah di masa pandemi covid-19 ditinjau dari beberapa aspek dari kelayakan bisnis. Kata Kunci: e-marketing, keberlanjutan usaha, UMKM, covid-19