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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
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Flypaper Effect pada PAD, Dana Perimbangan, & SiLPA terhadap Belanja Daerah Putri Arimbi Nuritasari; 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.v6i5.1723

Abstract

This study aims to analyze the effect of Local Revenue, Balance Fund consisting of  General Allocation Fund and Special Allocation Fund, and Unspent Funds at End Final Year on Regional Expenditure in Central Java and Yogyakarta Special Region in 2017-2020. This study also examines whether the Flypaper Effect phenomenon occurs by comparing the Local Revenue coefficient with General Allocation Fund. This study uses quantitative methods and uses secondary data with a sample size of 44 Budget Realization Reports for four periods, namely 2017 - 2020. Testing in this study using eviews 10. Based on the results of this study, it shows that any increase in General Allocation Fund  and and Unspent Funds at End Final Year has an effect on the increase in regional expenditure, while the increase in Local Revenue and Special Allocation Fund does not affect the increase in regional expenditure. This study also found that local governments still depend on central government transfer funds, thus explaining the flypaper effect on local governments in Central Java and Yogyakarta Special Region in 2017-2020.
DAMPAK PERKEMBANGAN E-COMMERCE TERHADAP PERAN AKUNTAN MANAJEMEN Agung Mersia Mahendradata; Djohan Mashudi; Dwi Suhartini
Jurnal Akuntansi VOL. 18 NO. 1A JANUARI-JUNI 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1A.1625

Abstract

E-commerce is a “trend” of the market that appeals to the “contemporary” business. E-commerce business increase the transactions through networks result in exploitation in various aspects of control. In this way, e-commerce is vulnerable to issues about the fraudulent practices. This research is expected to contribute to the development of knowledge about the role of management accountants and e-commerce in the future. The role of management accountants faces new challenges facing e-commerce especially in terms of ability to deal with fraud and internal control. This research analyses development of e-commerce and the role of management accountant in Indonesia. The purpose of this study is to find out e-commerce and its impact on the role of management accountants in the e-commerce business in Indonesia. This research uses content analysis approach, because there is multidisciplinary science in researching this research.Keywords : Content Analysis, E-commerce, Internal Control, Management Accountant
ANALISIS TRANSPARANSI DAN AKUNTABILITAS PELAPORAN KEUANGAN DALAM ORGANISASI KEAGAMAAN DI MASA PANDEMI COVID-19 Purwaningrum, Josephine Renata; Suhartini, Dwi

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.734 KB) | DOI: 10.31955/mea.v5i3.1510

Abstract

Pandemi COVID-19 yang tengah menyebar luas tentu memberikan dampak yang signifikan bagi seluruh bidang termasuk organisasi nirlaba atau non profit khususnya organisasi keagamaan. Dalam hal ini, pertanggungjawaban pelaporan keuangan organisasi keagamaan perlu dipertanyakan. Tujuan dilaksanakannya penelitian ini adalah untuk menganalisis kesesuaian pelaporan keuangan Gereja Katolik St. Maria Annuntiata Sidoarjo dengan pedoman yang telah ditetapkan Keuskupan Surabaya yang mengacu pada PSAK nomor 45 serta bagaimana akuntabilitas dan transparansi pelaporan keuangan tersebut khususnya di era pandemi COVID-19. Metode penelitian yang digunakan adalah metode kualitatif. Hasil penelitian menunjukkan bahwa Gereja Katolik St. Maria Annuntiata Sidoarjo telah menyusun empat laporan, yakni Laporan Posisi Keuangan, Laporan Aktivitas, Laporan Arus Kas, serta Catatan Atas Laporan Keuangan kendati ditemukan adanya perbedaan pada prosedur pencatatan laporan keuangan karena disesuaikan dengan pedoman dari Keuskupan Surabaya. Perbedaan konkret lainnya terkait transparansi yang harus disesuaikan dengan situasi saat ini yakni penggunaan dana yang diprioritaskan untuk penanganan COVID-19 dan prosedur Paroki dalam menyalurkan informasi hasil kolekte.
DETERMINAN ETIKA WAJIB PAJAK DALAM MELAKUKAN TAX AVOIDANCE DAN TAX EVASION Mustofa, Alifiah Wulansari; Suhartini, Dwi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 1 (2022): Edisi Januari - April 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i1.1930

Abstract

Pajak merupakan salah satu sektor yang mampu memberikan sebagian besar penerimaan dalam APBN. Namun, dalam praktiknya masih banyak wajib pajak yang berkeinginan untuk meminimalkan dan mengurangi pembayaran pajak melalui tindakan tax avoidance dan tax evasion. Artikel ini bertujuan untuk melakukan kajian terhadap faktor – faktor yang menentukan wajib pajak dalam melakukan tax avoidance dan tax evasion. Artikel ini ditulis dengan mereview 27 artikel sebagai data sekunder yang diperoleh dari database Google Scholar, Science Direct, dan Springer Link. Dari artikel yang telah dikaji, ditemukan hasil bahwa telah terjadi pergeseran fenomena yang menyebabkan tax avoidance menjadi tindakan yang ilegal untuk dilakukan. Adapun faktor – faktor yang menentukan wajib pajak dalam melakukan tax avoidance, yaitu besarnya ukuran dewan direksi, komite audit, kompensasi eksekutif, kepemilikan institusional, dan proporsi dewan komisaris independen sebagai proksi dari GCG. Selain itu, wajib pajak akan melakukan tax evasion apabila memiliki kepribadian yang buruk sehingga tidak merasa ragu untuk melakukan tindakan menyimpang dan melanggar aturan perpajakan. Adapun faktor – faktor yang menentukan wajib pajak dalam melakukan tax evasion, yaitu tingginya sistem perpajakan, keadilan, pengetahuan yang dimiliki wajib pajak, diskriminasi, dan sanksi pajak yang diberlakukan.
The influence of individual behavioral aspects toward audit judgment: the mediating role of self-efficacy Pawitra, Dyah Ayu Kanina; Suhartini, Dwi
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1755

Abstract

The financial statement should be relevant, reliable, and free of material misstatement to be valuable. To achieve this objective, it requires an independent auditor. This study aimed to examine the effect of the aspects of individual behavior consisting of knowledge, audit experience, pressure of obedience and complexity of tasks, and the psychological aspects of self-efficacy as a moderating variable to the auditor's audit judgment at Surabaya Public Accounting Firm. The data were taken by a questionnaire distributed to auditors in Surabaya Public Accounting Firm registered in the Directory of the Indonesian Institute of Certified Public Accountants 2017, with a minimum work period of 2 years (auditor partner). They were analyzed using SmartPLS 3.0. The results indicate that knowledge has a significant positive effect on audit judgment. On the contrary, the audit experience does not have a positive effect on audit judgment, and compliance pressure and task complexity do not negatively affect judgment audits. Self-efficacy, as a moderating variable, is only capable of moderating the pressure of compliance with judgment audits. This suggests that public accounting firms, as well as auditors, should increase their knowledge so that they can make better audit judgments.
Whistleblowing Intention in Accounting Students with Locus of Control as a Moderating Variable Suhartini, Dwi; Azmiyanti, Rizdina; Putri, Sofie Yunida
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 3 (2022): December 2022 - March 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i3.3257

Abstract

Academic fraud committed by accounting students is an important phenomenon to study. This study aims to examine the effect of professional commitment and achiavellian attitudes on whistleblowing intention with locus of control as a moderating variable. This study uses a quantitative approach. The subjects of the analysis are accounting students at state universities in Surabaya. Sampling is carried out using a non-probability sampling technique with quota sampling. Data collection is carried out using a mail survey via Google Forms. The collected data that can be processed are two hundred questionnaires. The analysis technique uses WarpPLS 8.0. The results of this study show that professional commitment has an effect on whistleblowing intention; Machiavellian attitude has an effect on whistleblowing intention; and locus of control is unable to moderate the effect of professional commitment and Machiavellian attitude on whistleblowing intention. The results prove that accounting students at state universities in Surabaya have high professional commitment and Machiavellian attitude in fighting academic fraud, even though this Machiavellian attitude is actually a negative attitude.
University Social Responsibilities-Based Green Accounting: Implementation of Green Universities Suhartini, Dwi; Widoretno, Astrini Aning; Azmiyanti, Rizdina
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 3 (2023): December 2023 - March 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i3.3428

Abstract

The research aims to examine the differences in the implementation of green accounting based on University Social Responsibilities (USR) at the Sepuluh Nopember Institute of Technology (ITS) and Brawijaya University (UB). The data analysis method uses a different test approach with a sample size of 150 respondents from the academic community. The data collection method uses a mail survey with Google Forms. The research results prove no difference in implementing environmental awareness, environmental involvement, environmental reporting, environmental audit, and university social responsibility at ITS and UB. UB initiated the green campus concept and ITS with the eco campus concept. However, there are no audit reports related to green accounting at either campus. The contribution of this research will lead to policies for drafting environmental audit report regulations because campuses also produce waste from the impact of their activities. This regulation can strengthen sustainable practices on campus environments in Indonesia and ensure a sustainable environmental legacy for future generations.
Pencegahan Tindakan Kecurangan (Fraud) Dengan Budaya Organisasi Sebagai Variabel Pemoderasi Farah Anissa Ilmi; Dwi Suhartini
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 16 No 1 (2024): February
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i1.313

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis persepsi dari karyawan dalam suatu perusahaan mengenai pengendalian internal, kompetensi sumber daya manusia, kesadaran anti-fraud terhadap pencegahan kecurangan (fraud) dengan budaya organisasi sebagai variabel pemoderasi. Penelitian ini dilakukan di PT. Borwita Citra Prima dengan menggunakan 97 karyawan Divisi Finance and Accounting sebagai responden. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan Partial Least Square (PLS) sebagai teknik analisisnya dan dengan menggunakan software WarpPLS 8.0. Hasil penelitian menunjukkan bahwa pencegahan kecurangan (fraud) di PT. Borwita Citra Prima didukung oleh tingginya tingkat kompetensi dan kesadaran anti-fraud yang dimiliki oleh karyawan Divisi Finance and Accounting. Namun, pengendalian internal bukan sebagai faktor yang mendorong optimalnya pencegahan kecurangan (fraud). Selain itu, studi empiris membuktikan bahwa budaya organisasi mampu memperkuat hubungan antara kompetensi sumber daya manusia terhadap pencegahan kecurangan (fraud), namun budaya organisasi bukan sebagai variabel moderasi dalam hubungan pengendalian internal dan kompetensi sumber daya manusia terhadap pencegahan kecurangan (fraud).
Pengaruh Good Corporate Governance terhadap Manajemen Laba dengan Tax Avoidance sebagai variabel intervening nadila, julinda putri; Suhartini, Dwi
Akuisisi : Jurnal Akuntansi Vol 18, No 2 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.993

Abstract

Tujuan dari penelitian yaitu untuk mengetahui pengaruh good corporate governance terhadap manajemen laba dengan tax avoidance sebagai variabel intervening pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Teknik pemilihan sampel yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 30 peerusahaan. Teknik analisis pada penelitian ini menggunakan metode analisis regresi berganda dan analisis jalur untuk menguji variabel intevening dalam model penelitian. Hasil dari penelitian ini mengatakan bahwa jumlah proporsi komite audit dapar menekan praktik manajemen laba. Selain itu, proporsi komite audit yang efektif dapat membatasi adanya laba dengan melakukan penghindaran pajak yang tidak melanggar hukum. Namun, hasil studi belum membuktikan bahwa komisaris independen memberikan kontribusi praktik manajemen laba meskipun ada kebijakan tax avoidance.
Penerapan Green Accounting Berbasis University Social Responsibility Rachmadhani, Susy; Suhartini, Dwi
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1007

Abstract

This study aimed to determine whether there were differences in USR-based green accounting practices at the University of 17 August 1945 Surabaya and The University of Dynamics Surabaya. This quantitative study uses the Independent Sample T-test in hypothesis testing with the SPSS 25 analysis tool. This study used primary data by spreading questionnaires. Samples are determined using the purposive sampling method with certain criteria. The number of samples obtained was 63 respondents. The results showed that both universities had a high level of commitment related to environmental concerns, especially in issuing policies regarding the environment. However, the two universities have not been optimally involved in environmental issues, in making reports on the allocation of special costs for the environment, and implementing environmental audits. 
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