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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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Konsekuensi Budgetary Slack : Perspektif Gender: Consequences of Budgetary Slack: Gender Perspective Suhartini, Dwi; Sari, Rida Perwita; Riadi, Eko
Journal of Accounting Science Vol. 3 No. 1 (2019): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i1.2454

Abstract

The purpose of this research is to examine the effect of participatory budgeting on budgetary slack behavior and managerial performance in the public sector. This study will include the personal character of gender and affective, continuance, normative organizational commitment in the relationship of participatory budgeting with the behavior of budgetary slack. This study uses the mail survey method with an individual analysis unit as an executive officer at the Regional Work Unit (SKPD) at the East Java Province level. Data obtained from 82 respondents' answers in the form of perceptions or attitudes to the variables under study. The sampling technique with sampling census and analysis techniques using PLS. The results showed that executive officials at SKPD actively involved in budgeting mechanisms tended to conduct budgetary slack behavior which was motivated by the limited use of budget funds. However, this remains a trigger for managerial performance to remain high. High participatory budgeting can increase organizational commitment and gender roles can reduce budgetary slack behavior.
Analisis Sikap Profesional Auditor dalam Meningkatkan Kinerja Auditor dan Kualitas Audit Devi Pertiwi Ananda Putri; Ilvia Azhari; Jaya Frediyanto; Dwi Suhartini
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1749

Abstract

The aim of the research is to analyze factors that can improve auditor performance and audit quality, one of which is in terms of the auditor's professional attitude. This research uses the System Literature Review method using data sources from Google Scholar indexed by Sinta 1-5, Garuda, or Index Copernicus and reputable international journals indexed by Scopus over a period of 6 years from 2018-2023. Article searches were carried out using the keywords professional attitude, auditor performance, and audit quality with the subject KAP in East Java. The research results show that a professional attitude is very important for an auditor to carry out their profession. This is because the auditor's high professional attitude can determine the auditor's performance and better audit quality. Auditor performance is reflected in the auditor's ability to meet predetermined deadlines, while audit quality is reflected in the independence of providing audit opinions. The practical implications of this research mean that an auditor is obliged to uphold the code of ethics of the public accounting profession, such as integrity, objectivity, prudence, professionalism and confidentiality.
Supply Chain Strategy in Public Budgeting Process: System-Efficacy as Intervening Variable Yuhertiana, Indrawati; Suhartini, Dwi; Mohamed, Nafsiah; Tannar, Oryza; Julianto Harsono, Eddy
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v9i5.5521

Abstract

Abstract— Rapid challenges and changes that are an integral part of the business environment require companies to plan their business carefully, as well as to assess the probability of future events occurring and resulting from them. Supply chain strategy research in budgeting in the public sector is interesting to study. The main target of the current paper  is to analyze the impact of the participatory budgeting on the dysfunctional supply chain strategy mediated by self-efficacy in the public sector. The population was executive officers in the regional government of the province of East Java, Indonesia. Quota sampling is used to determine unit samples. Data obtained from 130 respondents. Three hypotheses were tested using Partial Least Square Analysis. Participative budgeting has been proven to increase self-efficacy. Self-efficacy has also been proven to be an intervening variable, by being able to reduce dysfunctional supply chain strategy with involvement in budgeting. On the other hand, participative budgeting influences dysfunctional supply chain strategy in a positive direction. The practical implications of this study are used as a basis for decision making for local governments in designing management control systems, especially in the budgeting process and paying attention to the character of personal self-efficacy.
Determinan Penerimaan Opini Audit Going Concern (GCAO): Putri, Silvani; Suhartini, Dwi
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): 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 | DOI: 10.47467/alkharaj.v6i2.4684

Abstract

This study aims to examine the effect of Financial Distress and Prior Opinion on Going-Concern Audit Opinion, with Opinion Shopping as a moderating variable. This research topic is very important to study in analyzing the extent to which financial and non-financial factors affect the continuity of a company's business. This study uses a quantitative method with a total sample of 185 data points from 37 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The data analysis used is panel data regression software Eviews 12. The research results prove that the acceptance of the going concern audit opinion by manufacturing sector companies was triggered by the high financial distress and receipt of the modified going concern audit opinion in the previous year. In addition, empirical studies prove that opinion shopping is not a moderating variable in relationships between financial distress and prior opinion on the acceptance of the going concern audit opinion. Keywords: Financial Distess, Prior Opinion, Going Concern Audit Opinion, Opinion Shopping
Pengaruh Company Size dan Environmental Performance Terhadap Pengungkapan lingkungan Kusumawardhani, Indira; Suhartini, Dwi
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): 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 | DOI: 10.47467/alkharaj.v6i2.4685

Abstract

This Research aims to examine and prove the effect of Company Size and Environmental Performance on Environmental Disclosure by using a quantitative method. This research topic is very important to study in analyzing the extent to which mining companies fulfill their obligations to carry out Environmental Disclosure in accordance with OJK Regulation No. 51 of 2017. The sampling method uses purposive sampling with a total sample of 65 data from 13 Mining Companies Listed on the BEI for the 2017-2021 period. Multiple linear regression was used to analyze the data with the Eviews 12 software. The results of this study prove that mining companies listed on the BEI already have a responsibility for environmental disclosure which is driven by the large size of company assets owned and environmental performance. In addition, there is evidence that mining companies listed on the BEI have not fully reported environmental disclosure based on GRI standards. The company only reported 12 of the 32 required indicators or around 37.64%. Keywords: Pengungkapan lingkungan, Company Size, Environmental Performance
Pengaruh Company Size dan Environmental Performance Terhadap Pengungkapan lingkungan Kusumawardhani, Indira; Suhartini, Dwi
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): 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 | DOI: 10.47467/alkharaj.v6i3.4716

Abstract

This Research aims to examine and prove the effect of Company Size and Environmental Performance on Environmental Disclosure by using a quantitative method. This research topic is very important to study in analyzing the extent to which mining companies fulfill their obligations to carry out Environmental Disclosure in accordance with OJK Regulation No. 51 of 2017. The sampling method uses purposive sampling with a total sample of 65 data from 13 Mining Companies Listed on the BEI for the 2017-2021 period. Multiple linear regression was used to analyze the data with the Eviews 12 software. The results of this study prove that mining companies listed on the BEI already have a responsibility for environmental disclosure which is driven by the large size of company assets owned and environmental performance. In addition, there is evidence that mining companies listed on the BEI have not fully reported environmental disclosure based on GRI standards. The company only reported 12 of the 32 required indicators or around 37.64%.
Determinan Penerimaan Opini Audit Going Concern (OAGC): Putri, Silvani; Suhartini, Dwi
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): 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 | DOI: 10.47467/alkharaj.v6i3.4722

Abstract

This study aims to examine the effect of Financial Distress and Prior Opinion on Going-Concern Audit Opinion, with Opinion Shopping as a moderating variable. This research topic is very important to study in analyzing the extent to which financial and non-financial factors affect the continuity of a company's business. This study uses a quantitative method with a total sample of 185 data points from 37 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The data analysis used is panel data regression software Eviews 12. The research results prove that the acceptance of the going concern audit opinion by manufacturing sector companies was triggered by the high financial distress and receipt of the modified going concern audit opinion in the previous year. In addition, empirical studies prove that opinion shopping is not a moderating variable in relationships between financial distress and prior opinion on the acceptance of the going concern audit opinion.
PENGARUH GREEN ACCOUNTING DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP KINERJA KEUANGAN DENGAN PENGUNGKAPAN CSR SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2015-2019 Ika Widya Rahmadhani; Dwi Suhartini; Astrini Aning Widoretno
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.734 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.585

Abstract

This study was conducted to examine and analyze the effect of green accounting and public share ownership on financial performance through CSR disclosure in basic and chemical industry companies in 2015-2019. The population in this study amounted to 79 companies listed on the Indonesia Stock Exchange. This study uses secondary data in the form of annual reports and sustainability reports of companies in the basic and chemical industry sectors. The sampling technique used purposive sampling technique and data analysis using SEM PLS with WarpPLS 7.0 software. The results of this study indicate that green accounting has no effect on financial performance, while public share ownership and CSR disclosure have an effect on financial performance. Green accounting and public share ownership do not affect CSR disclosure, then green accounting and public share ownership do not affect financial performance indirectly through CSR disclosure.
Pengaruh Diversifikasi Pendapatan, Modal Intelektual, Dan Pengungkapan Manajemen Risiko Terhadap Nilai Perusahaan: Studi Empiris pada Bank Umum Konvensional yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2020 Pertiwi, Siska Puspa; Suhartini, Dwi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.712 KB) | DOI: 10.32670/fairvalue.v4i7.1179

Abstract

Company value describes the quality of a company. There are several factors that affect company value, including, the recent trend of diversification strategy, business risk, and how the company’s resource is well managed. This study aims to investigates the impact of income diversification, intellectual capital and enterprise risk management on company value. Based on purposive sampling criteria obtained 25 observations of conventional banking listed on Indonesia Stock Exchange during 2015-2020. Data analysis technique used in this study is Partial Least Square (PLS) software SmartPLS (3.2.9). Findings showed that there is no significant impact of income diversification on company value. Meanwhile, intellectual capital has significant positive impact on company value, and enterprise risk management has significant negative impact on company value. The result of this study can be used as further study to determine the amount of company value influenced by income diversification, intellectual capital, and risk management so that it provides a competitive strategy. It is important for the company to maintain their resources management as it had been created value in the company. In addition, it is recommended for management to take more concern how the company mitigates the risks so that it provides a positive signal for investors.
Analisis tata kelola keuangan pada gereja kristen indonesia merisi indah Gabriela Mony, Trice Febrinda; Suhartini, Dwi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (872.886 KB) | DOI: 10.32670/fairvalue.v4i10.1750

Abstract

Good Corporate Governance need to be applied to all organizations, including non-profit organizations, especially in religious non-profit organizations (Church). The principles of Good Corporate Governance consist of transparency, accountability, responsibility, independence, and fairness and equality. This study aims to analyze the implementation of Good Corporate Governance through the principles of Good Corporate Governance in Gereja Kristen Indonesia (GKI) Merisi Indah. The data analysis technique that used in this research is descriptive analysis. The conclusion of this research explained that transparency, responsibility, independence, and fairness and equality principles at GKI Merisi Indah have been implemented very well, but the principle of accountability in its implementation is quite good but there are still things that need to be improved. The results of this research can be used as a source of reference and further researches in determining whether Good Corporate Governance in other non-profit organizations has been implemented properly or not. Therefore, it is recommended to implement the principles of Good Corporate Governance because the implementation of the principles of Good Corporate Governance can make the Church a good and healthy non-profit organization.
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