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Dwi Suhartini

Universitas Pembangunan Nasional Veteran Jawa Timur

Author-ID : 2678232

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences 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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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

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

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

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

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

ANALYSIS ISSUE AND CHALLENGE OF COOPERATIVES DURING PANDEMIC ERA Helmy Sukiswo; Indrawati Yuhertiana; Dwi Suhartini; Maheran Zakaria
TEMA Vol. 23 No. 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.23.1.1-6

The whole world is currently still battling the Covid-19 pandemic. The role of the government is very important to make policies in dealing with the Covid-19 pandemic. The study aims to examine articles related to the issues and challenges of cooperatives facing the problems of the Covid-19 pandemic crisis. The study used the literature review method to examine several selected articles related to foreign cooperation research that focused on the performance of cooperatives in dealing with problems that arise during the pandemic. The results of the article review, the research found that there are several problems that exist in Indonesian and Malaysian Cooperatives, and cooperatives have the strength of attachment and partnership of their members to survive during the pandemic crisis. This study has limitations in collecting articles that discuss specifically about cooperatives during the pandemic crisis because there are still few studies that discuss this. Therefore, it is recommended for further researchers to add articles related to the pandemic crisis.

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

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.

Professional Commitment and Machiavellian Personality on Whistleblowing Intentions Dwi Suhartini; Rizdina Azmiyanti; Sofie Yunida Putri
Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2023.3393

This study was conducted to find out how the response of an individual when there is fraud in their environment. The research method used is a literature review; a search will be carried out regarding what responses are carried out when fraud occurs and if there is any intention to disclose the fraud (whistleblowing intentions). Then, find out what factors influence Whistleblowing Intentions. Using the Google Scholars search engine, the keywords used are “professional commitment on fraud”, “whistleblowing intention”, and “machiavellian”. Based on these keywords, this study will be reviewed about five articles. The research results show that an individual aware of fraud will not quickly or voluntarily disclose the fraud. Several factors influence individuals to voluntarily disclose fraud, one of which is the existence of a high professional commitment to their work. In addition, other factors exist in humans, known as Machiavellian traits. Individuals who have Machiavellian traits will instinctively prioritize their interests so that if the disclosure of fraud provides benefits for them, they will not hesitate to disclose it and vice versa. In further research, it may be possible to find out what other factors can influence a person not to hesitate to disclose fraud (whistleblowing) in the surrounding environment.

Implementation of Disclosure of Human Capital Reporting in Creating Corpo-rate Value at PT. Semen Indonesia Ratna Achjuningrum Achjuningrum; Dwi Suhartini
Basic and Applied Accounting Research Journal Vol 1 No 2 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

This study aims to analyze and describe how the disclosure of human capital reporting based on the principles of Human Resources Management (HRM), Human Resources Accounting (HRA) and Human Capital Management (HCM) in the annual report of PT. Semen Indonesia can create corporate value. Human capital is the most important capital for the company. Skills, knowledge and behavior that are well managed are expected to give the best contribution to support efforts to achieve the company's vision and mission. This research is a qualitative research using content analysis method. This study concludes that the disclosure of human capital reporting that is in line with the principles of HRM, HRA and HCM can create company value even though it only implements the disclosure pattern without the use of costs, metrics and indicators of achievement.

RETRACTION: Comparative Study of Green Accounting Implementation Based on University Social Responsibility (Csr) and Good University Governance (Gug) Policy Dwi Suhartini; Astrini Aning Widoretno; Rizdina Azmiyanti
Basic and Applied Accounting Research Journal Vol 1 No 2 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

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. 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. 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. 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.

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

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.

Co-Authors Agcristina Collia Agata Agung Mersia Mahendradata Ahsanul Hadi Amin Ainin Azhari Alif Faruqi Febri Yanto Alifiah Wulansari Mustofa Alim Matur Rosyidah Amanda Elsa Vionora Pitoyo Amirudin, Salsabila Ratna Dilla Andi Agustiawan Anisa Frieda Aprilia Eka Tristanto Aprillia Kartika Apsari Ardhian Renanta, Jefta Ardia Safira Ardilla, Alfin Arnes, Arnesti Aulia Salsabilla Ayub Binsar Tamado Budiwitjaksono, Gideon Setyo Catherine Mosiara Kenyatta Cristina H Siboro Danurwenda, Raihan Desi Tri Wahyuningsih Devi Pertiwi Ananda Putri Dhanang Resnamurti Dhani Ichsanuddin Dinda Rizky Aulia Diza Dianeke Budi Prabowo Dwita Diajeng Syawaliah Dyah Ayu Kanina Pawitra 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 Firdausyi Ayudya Wardani Firmansyah, Riski Gabriela Mony, Trice Febrinda Galuh Tiaramurti Galuh Tiaramurti Galuh Tiaramurti Gandini, Aulia Gunawan, Alvien Gusti Dian Prayogi Hasanah, Faidatul Helmy Sukiswo Hendy Yatindra Abimanyu Henro Siringo Ringo 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 Lavida Melia Febrianti Lavida Melia Febrianti LINA DWI MAYASARI Lina Dwi Mayasari Lofani Filaruddin Fila Lukito, Ainun Rahmawati Luluk Musfiroh Luluk Musfiroh Mahendradata, Agung Mersia Maheran Zakaria Maheran Zakaria 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 Monika Indah Cahyani 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 Prajna Shafira Paramitha Pratiwi, Yanna Eka Purwaningrum, Josephine Renata Putri Arimbi Nuritasari Putri, Monika Indah Cahyani Putri, Silvani Putrila Maya Jannata Rabaatul Azira Hassan Rachmadhani, Susy Rachman Halim Yustiyawan Ramadhan, Muhammad Alriansyah Ratna Achjuningrum Achjuningrum Raulita Ramadina Putri Febrian Rejeki Nurhidayati Rendy Mirwan Aspirandi Ria Sandra Alimbudiono, Ria Sandra Riadi, Eko Rida Perwita Sari Rilah, Fitri Nur Rizal Arifbillah Rizdina Azmiyanti Rizkita, Divanda Oktavia Sadzili, Rohan As Saifful Nazri Md Nazir Salsabila, Aina Thusamma Salsabila, Zahrah Zain Salwa Aqmarina Izzati Septa Dinda Alfia, Famia Setyo B., Gideon Shafira Gusti Permata Sari Shalli Arsylia Shalli Arsylia Sharon Agnesica Vania Hanaya 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 Tutik Winarsih Veny Mufidatus Saffanah Vincensia Rena Dirapuspita Vindi Pronika Sytia Putri Wahyuningsih, Desi Tri Wan Noraswaniaty Wan Ahmad Wardana, Muhammad Nugraha Eka Widajantie, Tituk Diah Widoretno, Astrini Aning Wijaya, Sugianto Wiwik Handayani Wiwik Handayani Wiwik Handayani Yoga Ardiansah Yosafat Chrizar Ratu Nagari Yunida Putri, Sofie Yuningsih Yuningsih Yuniningsih Yuniningsih Yuniningsih Yuniningsih Yuniningsih Yuniningsih Yuniningsih Zahirah, Aishwarya Shafa Zuiyyinatul Jannah

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