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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 Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Ilmiah Universitas Batanghari Jambi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo 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 FINANCIAL : JURNAL 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 Bima Journal : Business, Management and Accounting Journal Behavioral Accounting Journal Al-Buhuts (e-journal) Accounting and Finance Studies Apssai Accounting Review (ApAR) Indonesian Journal of Business Analytics (IJBA) Jurnal Locus Penelitian dan Pengabdian 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 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 Automotive Engineering 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 Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Public Health Social Sciences Transportation Other

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Retaliasi Sebagai Variabel Moderasi Antara Komitmen Profesional Dan Sikap Machiavellian terhadap Whistleblowing Intention Nicky Gervinda Putri; Dwi Suhartini
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.545

Abstract

Academic fraud is still an important phenomenon to be researched. The purpose of this study was to examine the effect of professional commitment, machiavellian attitude on whistleblowing intention and retaliation as moderating variables. This study uses a quantitative approach with the subject of analysis being the accounting students of UPN "Veteran" East Java Class of 2018 and 2019 totaling 100 students. The data analysis technique used WarpPLS 7.0. This study proves that the implementation of the whistleblowing system at UPN "Veteran" East Java is strongly supported by the professional commitment and machiavellian attitude of students, and reinforced by the attitude of retaliation of accounting students at UPN "Veteran" East Java. This illustrates that prospective graduates of the accounting department at UPN “Veteran” East Java have high integrity as graduates from the state defense campus.
Akuntabilitas dan Transparansi terhadap Kinerja Anggaran Berkonsep Value For Money: Komitmen Organisasi Sebagai Variabel Moderasi Ni Putu Andini Saraswati; Dwi Suhartini
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.569

Abstract

The application of accountability and transparency ini budget performance with the concept of value for money in government organizations is important to study. The purpose of this study is to examine the effect of accountability, transparency on budget performance with the concept of value for money and organizational commitment as a moderating variable. This study uses a quantitative approach with the subject of anlysis are employees of the financial sector in BPKAD East Java, totaling 40 employees. The data analysis technique used WarpPLS 7.0. This study proves that the implementation of the value for money concept of budget performance is strongly supported by accountability and transparency. This illustrates that accountability and transparency can support better value for money concept budget perfmance.
Business Resilience pada UMKM di Masa Pandemi Covid-19 Prajna Shafira Paramitha; Dwi Suhartini
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.546

Abstract

Business resilience in MSMEs during the COVID-19 pandemic is an important phenomenon to be researched. The purpose of the study was to examine the effect of entrepreneurial characteristics, technology utilization, government support on business resilience mediated by crisis management. This study uses a quantitative approach with the subject of analysis of MSME actors, members of the East Java APUKW in Malang City, totaling 77 business actors. The data analysis technique used WarpPLS 7.0. This study proves that crisis management is supported by the use of technology and the level of business resilience of MSME actors is strongly influenced by crisis management. However, crisis management has not yet become a mediation between entrepreneurial characteristics and government support that has an impact on the resilience of MSME businesses. This phenomenon shows that MSMEs as members of the East Java APUKW have used information technology optimally, so that during the COVID-19 pandemic, their businesses still survive, while entrepreneurial characteristics and government support have not optimally helped their business resilience. In addition, it was found that entrepreneurial characteristics, use of technology and government support contributed to increasing business resilience through crisis management. This research provides a practical contribution to APUKW East Java Malang City to provide training on the use of information technology to make sales online.
Analisis Kontribusi Pajak Hotel, Pajak Hiburan Pajak Restoran pada Pendapatan Asli Daerah (PAD) Kabupaten Sidoarjo Meda Valentina Cesarie; Dwi Suhartini
Jurnal Ilmiah Universitas Batanghari Jambi Vol 22, No 3 (2022): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v22i3.2541

Abstract

The fluctuation of hotel tax revenue, entertainment tax, and restaurant tax in Sidoarjo Regency in 2016-2021 is an important phenomenon to be studied. The purpose of this research is to analyze how the contribution of taxes to PAD and the effectiveness of the collection in Sidoarjo Regency. This study uses a quantitative descriptive method using the contribution and effectiveness formula, and uses a qualitative descriptive method with primary data collection techniques in the form of observations, interviews, and documentation as well as secondary data containing local tax revenues and PAD to analyze the level of achievement of tax effectiveness. The results of this study indicate that the contribution from hotel taxes, entertainment taxes, and restaurant taxes to the PAD of Sidoarjo Regency in 2016-2021 is still in the very less category because the growth of PAD revenue is greater than the growth of local taxes. In addition, tax revenue is also influenced by the lack of awareness of taxpayers as well as the national Covid-19 outbreak in 2020 and 2021 which limits people's mobility. In its tax collection, Sidoarjo Regency is already in the effective category because the expected realization is in accordance with the specified target by making it easier for taxpayers to report and deposit their bills online.
Peran Internet Of Thing Dalam Perpajakan Indonesia Tia Mahrurotul Fikriyah; Tony Agusta; Dwi Suhartini
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 4 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.301 KB) | DOI: 10.47467/alkharaj.v5i4.1830

Abstract

Technology in the field of taxation continues to develop from time to time. One of the newest technologies is the internet of things. This study intends to reveal the role of the internet of things in the taxation sector. The type of research used is qualitative research through the literature review method. Data was collected using the Google Scholar search engine. The results of the study concluded that the Internet of Things (IoT) is an important part of the development of tax technology. This supports the goal of the Directorate General of Taxes to use Big Data Analytics which can optimize digital tax potential through 2 mechanisms, namely predictive analysis and secondly through tax ranking. Keywords: Technology, Taxes, Internet of things
Analisis Aspek Akuntabilitas Pengelolaan Dana Haji Melalui Aplikasi SISKOHAT Muhammad Nugraha Eka Wardana; Dwi Suhartini
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 1 (2023): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i1.2580

Abstract

Based on data from the Hajj Financial Management Agency (BPKH), the total hajj funds up to December 2020 is 145.7 T rupiah. The amount of funds that are not small certainly requires good management by the Ministry of Religion. However, the facts on the ground are that corruption and funding of hajj funds are still going on, which has resulted in many people questioning the accountability of the management of these hajj funds. On the other hand, the Ministry of Religion is also trying to make improvements, one form of effort in bridging information to the public is maximizing the use of the Integrated Hajj Information and Computerization System (SISKOHAT). Through this research, we want to explore how the implementation and the impact caused by SISKOHAT will be. This study uses a qualitative method with a phenomenological approach to correlate the data obtained. This method is used to examine the condition of the problem of Hajj funds naturally and more deeply through various Hajj phenomena. Specifically, the research was conducted by collecting data along with observations. The research location is the Ministry of Religion of Blitar City, where the researchers chose this location because Blitar City is one of the "City" category areas that has a long waiting list for departures in East Java, so many prospective Hajj pilgrims (CJH) need information on Hajj. In the review of the literature point of view, the researcher will also discuss the perspective of stakeholder theory in the phenomenon of this Hajj fund information. The results showed that the implementation of SISKOHAT in the Ministry of Religion of Blitar City could be successful through 3 main indicators, namely the application of SISKOHAT Gen 3 has been implemented in all, the sophistication system and experts have been in accordance with applicable policies. aspects of local government accountability.
KUALITAS AUDIT PADA KAP DI SURABAYA DENGAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL PEMODERASI Hendy Yatindra Abimanyu; Dwi Suhartini
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 19 No 1 (2023): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v19i1.590

Abstract

Tujuan penelitian iin adalah menguji pengaruh kompetensi auditor dan komitmen organisasi terhadap kualitas audit dan menguji pengaruh kompetensi auditor dan komitmen organisasi terhadap kualitas audit yang dimoderasi teknologi informasi pada KAP di Surabaya. Sampel dalam penelitian ini adalah auditor yang berkedudukan sebagai partner, bekerja di Surabaya dan terdaftar dalam Direktori IAPI tahun 2022 dengan metode simple random sampling sebanyak 100 responden. Teknik analisis menggunakan Partial Least Square (PLS) dengan SmartPLS Versi 3.0. Hasil analisis membuktikan bahwa kualitas audit pada KAP di Surabaya ditentukan oleh tingginya komitmen organisasi yang dimiliki oleh auditornya meliputi afektif, normatif dan kontinuence, sedangakan kompetensi auditor dan penggunaan teknologi informasi belum memberikan kontribusi dalam meningkatkan kualitas audit.
Analysis of Factors that Influence Investment Decisions with Financial Literacy as a Moderating Variable Tia Mahrurotul Fikriyah; Dwi Suhartini
Indonesian Journal of Business Analytics Vol. 3 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i4.5200

Abstract

Investment is an important driving factor in a country's economic growth. However, in making investment decisions, factors such as fundamental analysis, technical analysis, psychological factors, and financial literacy can influence the results of investment decisions. Therefore, this study aims to analyze these factors and their relationship with investment decisions. This study uses a quantitative method with a descriptive approach. The research subjects were students of the East Java "Veteran" National Development University. Data is collected through a questionnaire that measures the level of influence of these factors on investment decisions, with financial literacy as a moderating variable. The results show that fundamental analysis has limitations because it depends on limited data. Technical analysis also has limitations because it relies on limited historical data and is vulnerable to sudden market changes. Psychological factors, such as self-confidence and risk tolerance, also influence investment decisions. However, financial literacy has only a limited impact on moderating the relationship between these factors and investment decisions. In making investment decisions, factors such as fundamental analysis, technical analysis, and psychological factors play an important role. Although financial literacy can assist in understanding basic financial concepts, its influence on these factors is limited. Therefore, increasing financial literacy among students and the millennial generation is expected to increase their understanding of managing risk and making wiser investment decisions.
Perbedaan Pengetahuan Balance Scorecard, Motivasi, dan Kompensasi Kinerja dalam Penerapan Keberhasilan Balance Scorecard (Studi pada Sekolah Singapore National Academy) Maria Kumalasari; Dwi Suhartini
Journal of Economics, Business, and Government Challenges Vol. 1 No. 1 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v1i1.9

Abstract

This research aims to examine the different of balance scorecard’s level of understanding, work motivation and performance compensation toward the success of balanced scorecard’s implementation. The better the understanding of balanced scorecard, motivation and performance compensation are expected to increase the use of performance measures that lead to the success balanced scorecard implementation. The implementation of balanced scorecard success is shown in the use of common and unique performance measures in a balance way. The data collection method used 2x2x2 factorial experimental design, with 48 participants from Singapore National Academy School. Data analysis was performed by two-way ANOVA test. The results show that the level of understanding of the balanced scorecard and performance compensation cause differences in the success of balanced scorecard. Whereas extrinsic and intrinsic motivation do not cause differences in the success of balanced scorecard.
Apakah Determinan dari Pengungkapan Laporan Keuangan Kawasan Strategis Nasional Gerbangkertasusila Via Internet? Javelin Auffadiina; Dwi Suhartini
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6287

Abstract

The purpose of this research is as an effort to inspect the relationship between Disclosure of Local Government Financial Statements Via the Internet which is a dependent variable with independent variables, namely Regional Expenditure, Regional Wealth and Regional Prosperity using quantitative research methods. This research used secondary data with a total sample of 36 financial reports from six national strategic areas for six periods. Based on the results of testing the relationship between these variables, it was found that regional wealth has an influence on the disclosure of regional financial statements, while regional expenditure and original income do not have a direct impact on the disclosure of regional financial statements. In this study, it was also found that the completeness and ease of accessing financial statements in the Gerbangkertosusilo area was still inadequate and maximal. Keywords: Disclosure of Financial Statements via the Internet, Regional Expenditure, Regional Wealth and Regional Prosperity, Gerbangkertosusila
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 Amirudin, Salsabila Ratna Dilla Anisa Frieda Aprilia Eka Tristanto Aprillia Kartika Apsari Ardhian Renanta, Jefta Ardia Safira Ardilla, Alfin Arnes, Arnesti Aulia Salsabilla 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 Jannata, Putrila Maya 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 Murdoko, Berta Dwi 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 Rilah, Fitri Nur Rizdina Azmiyanti Rizkita, Divanda Oktavia Rosyidah, Alim Matur Sadzili, Rohan As Salsabila, Aina Thusamma Salsabila, Zahrah Zain Salwa Aqmarina Izzati Septa Dinda Alfia, Famia Setyo B., Gideon Shafira Gusti Permata Sari Sinaga, Rony Arjuna 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