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All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) IJEBD (International Journal Of Entrepreneurship And Business Development) BALANCE: Economic, Business, Management and Accounting Journal Jurnal Proaksi Journal of Economics, Business, and Government Challenges Proceeding of National Conference on Accounting & Finance Nusantara Science and Technology Proceedings Behavioral Accounting Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Basic and Applied Accounting Research Journal

Astrini Aning Widoretno

Accounting, Economics And Business Faculty, Universitas Pembangunan Nasional “Veteran” Jawa Timur, In-donesia

Author-ID : 2678233

Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KONFLIK KEPENTINGAN TERHADAP KONSERVATISME AKUNTANSI DENGAN RISIKO LITIGASI SEBAGAI PEMODERASI Agcristina Collia Agata; Dwi Suhartini; Astrini Aning Widoretno
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 10, No 2 (2021)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/je001.v10i2.776

Abstrak Penelitian memiliki tujuan untuk menguji dan menganalisis pengaruh Corporate Social Responsibility dan konflik kepentingan terhadap konservatisme akuntansi. Penelitian ini juga bertujuan untuk menguji dan menganalisis risiko litigasi memoderasi pengaruh Corporate Social Responsibility dan konflik kepentingan terhadap konservatisme akuntansi. Penelitian-penelitian terdahulu menunjukkan hasil yang tidak konsisten sehingga peneliti tertarik untuk meneliti kembali dua faktor yang mempengaruhi konservatisme akuntansi yaitu CSR dan konflik kepentingan dengan menambahkan variabel moderasi. Jenis penelitian ini adalah kuantitatif dengan data sekunder. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor barang konsumsi primer yang terdaftar di BEI periode 2015-2019 yaitu sebanyak 88 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling sehingga terpilih 50 observasi. Teknik pengumpulan data menggunakan studi dokumentasi dan analisis data yang digunakan yaitu SmartPLS 3.0. Hasil penelitian ini menunjukkan CSR berpengaruh positif terhadap konservatisme akuntansi, konflik kepentingan tidak berpengaruh terhadap konservatisme akuntansi, risiko Litigasi tidak mempu memoderasi CSR terhadap konservatisme akuntansi, dan risiko litigasi mampu memoderasi lebih tepatnya memperlemah konflik kepentingan terdahap konservatisme akuntansi. Kata Kunci: Corporate Social Responsibility, Konflik Kepentingan, Konservatisme Akuntansi, Risiko Litigasi Abstract The purpose of this research is to test and analyse the Corporate Social Responsibility's influence and the conflict interest towards accounting conservatism. Apart from that, the other purpose is to test and analyse the moderation litigation risk of Corporate Social Responsibility's influence and the conflict interest towards accounting conservatism. Previous studies have shown inconsistent results so that researchers are interested in re-examining two factors that influence accounting conservatism, namely CSR and conflict of interest by adding moderating variables. This is a quantitative research using secondary data. The research population are 88 manufacturing companies for primary needs goods, which are listed in BEI for period 2015 until 2019. The sample collection technique uses purposive sampling until narrowed to 50 analysis units. The data collection technique uses SmartPLS 3.0 for documentation study and data analysis. The result of this research shows the positive influence of CSR on the accounting conservatism, conflict interest which is not affecting the accounting conservatism, litigation risk cannot be able to do the CSR moderation on accounting conservatism, and the litigation risk can be able to do the moderation which exactly weakening the conflict interest on the accounting conservatism Keyword: Corporate social responsibility, Conflict of interest, accounting conservatism, and litigation risk.

Implementasi Green Accounting Berbasis University Social Responsibility (USR) Vindi Pronika Sytia Putri; Dwi Suhartini; Astrini Aning Widoretno
BALANCE: Economic, Business, Management and Accounting Journal Vol 18, No 2 (2021): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v18i2.8384

This study aims to determine whether there are differences in the application of University Social Responsibility based on green accounting at Petra Christian University and Widya Mandala University. This study uses quantitative methods. The population in this study were Petra Christian University and Widya Mandala University. The sampling technique used is purposive sampling. The number of samples collected is as many as 65 respondents. Data collection method using a questionnaire using Google Form. In this study, the hypothesis was tested using an independent sample-T test with SPSS 25 analysis tool. This study showed that the variables of environmental involvement and environmental reporting were statistically different between Petra Christian University and Widya Mandala University. While the other two variables, namely ecological awareness and ecological audit, there is no difference. Keywords : Green Accounting; University Social Responsibilities (USR); Universitas Kristen Petra; Universitas Widya MandalaCorrespondence to : astrini.widoretno.ak@upnjatim.ac.id Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan penerapan University Social Responsibility berbasis green accounting pada Universitas Kristen Petra dengan Universitas Widya Mandala. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah Universitas Kristen Petra dan Universitas Widya Mandala. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Jumlah sampel yang terkumpul adalah sebanyak 65 responden. Metode pengumpulan data menggunakan kuesioner dengan menggunakan Google Form. Dalam penelitian ini uji hipotesis menggunakan uji independent sample-T test dengan alat analisis SPSS 25. Hasil penelitian ini menunjukan variabel keterlibatan lingkungan dan pelaporan lingkungan yang secara statistik memiliki perbedaan antara Universitas Kristen Petra dan Universitas Widya Mandala. Sementara dua variabel lainnya, yaitu kepedulian lingkungan dan audit lingkungan tidak terdapat perbedaan. Kata Kunci : Green Accounting; University Social Responsibilities (USR); Universitas Kristen Petra; Universitas Widya Mandala

Factors That Influence The Acceptance of Going Concern Audit Opinion on Manufacture Companies Astrini Aning Widoretno
Journal of Economics, Business, and Government Challenges Vol 2 No 1 (2019): Journal of Economics, Business, and Government Challenges
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v2i1.64

Audit opinion on a financial report is needed by users of financial statements, both external and internal parties. Users of these financial statements need opinions from independent auditors as collateral for the reliability of the information presented in the financial statements. The auditor is also obligated to evaluate wether there are doubts about the going concern of the company. The opinion about the going concern auditor’s dounts is called the going concern audit opinion. This study aims to determinde the effect of bankruptcy probability, audit lag, and company size on the acceptance of going concern audit opinion. It tested the hypotheses using the logistic regression method. The results of this study indicate that the probability of banckruptcy has a negative effect while audit lag and company size do not addect the issuance of going concern audit opinion.

Akuntabilitas dan Transparansi sebagai Implementasi ISAK 35 : Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba (Studi Pada Masjid Agung An-Nuur Pare Kabupaten Kediri) Elok Oktavia Widhawati; Dwi Suhartini; Astrini Aning Widoretno
Jurnal Proaksi Vol 8 No 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.1861

Religious organizations have a big share in the religious, social and economic life of the community, one of which is a mosque. This study aims to determine the accountability, transparency, and implementation of ISAK 35 in financial management of the Great Mosque of An-Nuur Pare, Kediri Regency. The Great Mosque of An-Nuur is a mosque that has become the central syiar of Islam in Kediri Regency, and stands under the auspices and receives cash flow from the district government. This qualitative research uses an interpretive approach to interpret and translate data so that it is easy to understand and through the case study method (direct research). The research data was obtained through direct observation (survey), interviews, and documentation. This research shows that the mosque has not achieved good accountability and transparency. In the research, it was found that the mosque did not have guidelines in making financial reports and guidelines for the implementation of organizational activities (SOP / Standard Operation Procedure), did not present complete information, and did not have an official website as a medium for information / publications widely. Even so, the mosque has carried out its responsibility in prospering the mosque through various activities. The mosque has never received input or demands from the congregation for the accountability and transparency that has been done so far. With regard to financial reports, mosque administrators still do not know and understand ISAK 35 as a guideline for reporting non-profit entities, so that financial reports are made simply. Thus, the mosque still has to improve its financial management and implement ISAK 35 as part of supporting mosque accountability and transparency. Keywords : accountability, transparency, ISAK 35

A Systematic Literature Review of Factors Caused Academic Fraud Behavior Dwi Suhartini; Hero Priono; Astrini Aning Widoretno; Galuh Tiaramurti
Nusantara Science and Technology Proceedings 4th International Seminar of Research Month
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2019.0402

This study uses the literature review method because it aims to analyze the factors that cause academic fraud behavior by looking at the fraud theory used and the research method approach. The factors examined include the theory of the pentagon dimension proposed by Jonathan Marks in 2012 and the GONE theory coined by Jack Bologna in 1992. Pentagon theory has five factors namely pressure, opportunity, rationalization, ability, and arrogance. While the GONE theory is four factors, namely Greed, Opportunity, Need, and Expose. In this study, several journals have been examined related to the theory of the pentagon dimension and the GONE theory so that it can be concluded that there is pressure because students want high grades and the desire to graduate immediately. Besides, the opportunity students have, to do academic cheating and rationalization that making the idea that fraud academic behavior is common. Those three factors are most influential in academic fraud behavior. With this conclusion, it can be suggested to lecturers to optimize learning methods that combine hard skills and soft skills to prevent academic fraud behavior to happen.

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.

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

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

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.

Analysis of Cultural Aspects and Their Influence on Internal Audit Effectiveness: A Literature Review Brian Audika; Astrini Aning Widoretno
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

To increase organizational performance, the internal audit function must contribute information that may be used to make informed decisions. The discussion also stressed how contingency considerations affect the efficacy and quality of internal audit. This study analyses the literature on contingencies with a cultural background based on the contingency basis. This study employs a systematic review methodology to identify existing information and gaps. In addition to describing the function of culture in businesses, this study demonstrates how internal audit contributes to sound decision-making and enhances organizational performance. This research contributes to understanding culture's role in the internal audit's quality and effectiveness.

Co-Authors Agcristina Collia Agata Brian Audika Dwi Suhartini Dwi Suhartini Elok Oktavia Widhawati Endah Susilowati Fajar Nugroho Galuh Tiaramurti Galuh Tiaramurti Hero Priono Hero Priono Invony Dwi Aprilisanda Marhaendra Ihza Pahlevi Muhammad Irhas Effendi, Muhammad Irhas Rizdina Azmiyanti Sonia Nur Amalia Tituk Diah Widajantie Vindi Pronika Sytia Putri

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