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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika Jurnal Riset Ekonomi & Bisnis Jurnal Strategi Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis MIX : Jurnal Ilmiah Manajemen 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 Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business Jambura Economic Education Journal JAE (Jurnal Akuntansi dan Ekonomi) Asia Pacific Fraud Journal Jurnal Proaksi JASF (Journal of Accounting and Strategic Finance) Journal of Economics, Business, and Government Challenges Proceeding of National Conference on Accounting & Finance Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Mandala Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Educational Research and Social Sciences (IJERSC) International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Community Service Bima Journal : Business, Management and Accounting Journal Indonesian Journal of Innovation Studies International Journal of Multidisciplinary Research and Literature (IJOMRAL) Formosa Journal of Applied Sciences (FJAS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Economics and Business Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Eduvest - Journal of Universal Studies Indonesian Journal of Advanced Research (IJAR) Realible Accounting Journal Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Jurnal Riset Ekonomi dan Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ilmiah Nusantara Journal of Ekonomics, Finance, and Management Studies Jurnal Pengabdian Masyarakat SENSASI
Rida Perwita Sari
Lecturer At The Faculty Of Economics And Business, National Development University “Veteran” East Java, 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 Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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Determinan Pencegahan Fraud Dalam Pengelolaan Dana Desa Dengan Komitmen Organisasi Sebagai Variabel Moderasi Hesti Novitasari; Rida Perwita Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): 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.v6i1.4196

Abstract

The purpose of this study was to determine the factors that influence fraud prevention in the management of village funds with organizational commitment as a moderating variable in the village government in Bojonegoro Regency. This study uses quantitative methods by using primary data sources through questionnaires. The population of this study is village officials whose villages are included in the category of independent villages in Bojonegoro Regency amounting to 103 villages. The research sample used simple random sampling method. Determination of the number of samples was carried out using the slovin technique with an inaccuracy rate of 10%, so that the minimum number of samples was 89 respondents. The results showed that the competence of the apparatus and the internal control system had a significant effect on preventing fraud in the management of village funds. Meanwhile, whistleblowing does not significantly affect the prevention of fraud in the management of village funds. Organizational commitment can moderate the competence of the apparatus and the internal control system to prevent fraud in the management of village funds. However, organizational commitment cannot moderate whistleblowing on fraud prevention in the management of village funds. Keywords: prevention fraud, competency apparatus, whistleblowing, internal control system, Organizational Commitment
Efektivitas Bagian Laba atas Penyertaan Modal pada BUMD terhadap Pendapatan Asli Daerah Provinsi Jawa Timur Dinda Aulia Damayanti; Rida Perwita Sari
International Journal of Multidisciplinary Research and Literature Vol. 2 No. 5 (2023): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v2i5.145

Abstract

This study evaluates the impact of regionally owned enterprises' equity participation share on original regional revenue in the East Java Province. The Regional Financial and Asset Management Agency of East Java Province provided the Budget Realization Report from 2017 to 2021, which is the source of the data. This study employs quantitative and descriptive analysis techniques and a WarpPLS 7.0 research test instrument. The results of this study suggest that the original regional revenue is influenced by the effectiveness of the profit share on the submission of capital to regionally owned enterprises. The degree of effectiveness ratio hits an average of 100.71 per cent from 2017 to 2021 and is classified as very effective
PENGARUH KINERJA KEUANGAN DAERAH TERHADAP PERTUMBUHAN EKONOMI (STUDI KASUS PADA PROVINSI DI PULAU KALIMANTAN DAN SUMATERA PERIODE 2020-2022) Ratnawati Ratnawati; Rida Perwita Sari
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 12, No 2 (2023): September
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v12i2.1515

Abstract

AbstrakSalah satu konsep pembangunan daerah adalah desentralisasi. Pelaksanaan otonomi daerah merealisasikan gagasan desentralisasi. Menurut konsep perluasan otonomi daerah, dimana daerah diberikan hak untuk menangani dan mengendalikan semua kegiatan pemerintahan selain kegiatan pemerintah pusat. Tingginya tingkat ketergantungan pemerintah daerah terhadap pusat pemerintahan dan besarnya kemandirian pemerintah daerah merupakan fenomena yang terjadi dengan pelaksanaan otonomi daerah. Arah penelitian ini yaitu untuk mempelajari pengaruh rasio ketergantungan fiskal dan rasio kemandirian keuangan terhadap pertumbuhan ekonomi pada pemerintah provinsi di Pulau Jawa dan Sumatera periode 2020-2022. Penelitian ini merupakan penelitian kualitatif dengan teknik analisis data berupa structural equation modeling (SEM) yang diolah dengan software WarpPLS 7.0. Populasi pada penelitian ini sebanyak 15 pemerintah provinsi di Pulau Sumatera dan Kalimantan. Sampel jenuh digunakan dalam penelitian ini sehingga berjumlah 45 sampel. Hasil studi ini menunjukkan bahwa rasio ketergantungan fiskal memiliki pengaruh pada pertumbuhan ekonomi yang berarti besarnya transfer daerah dari pusat membawa dampak yang besar pada pertumbuhan ekonomi. Sedangkan rasio kemandirian memiliki pengaruh pada pertumbuhan ekonomi yang berarti ketika tingkat kemandirian daerah tinggi maka tingkat kemandirian pemerintah dalam membiayai kegiatan dalam urusan pemerintahannya juga meningkat.Kata Kunci: Rasio Ketergantungan; Rasio Kemandirian; Pertumbuhan EkonomiAbstractOne of the regional development concepts is decentralization. The implementation of regional autonomy embodies the idea of decentralization, according to the concept of expanding regional autonomy, where the regions are given the right to handle and control all government activities other than those of the central government. The high level of dependence of local governments on the centre of government and the amount of independence of local governments is a phenomenon that occurs with the implementation of regional autonomy. This research aims to study the effect of fiscal ratios, dependence and financial independence ratios on economic growth in provincial governments on the islands of Java and Sumatra for the 2020-2022 period. This qualitative research uses data analysis techniques in the form of a structural equation model (SEM) processed with WarpPLS 7.0 software. The population in this study were 15 provincial governments on the islands of Sumatra and Kalimantan. Saturated samples were used in this study, so there were 45 samples. This study concludes that the fiscal dependency ratio influences economic growth, which means that the amount of regional transfers from the centre significantly impact economic growth. While the independence ratio has an influence on economic growth, which means when the level of regional independence is high, the level of independence of the government in financing activities in its government affairs also increases.Keywords: Economic Growth, Regional Financial Independence Ratio, Fiscal Dependency Ratio
MODERASI LITERASI PAJAK: PENGARUH TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK DOSEN DI PERGURUAN TINGGI SURABAYA Khaulan Ma'rufah; Rida Perwita Sari
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 12, No 2 (2023): September
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v12i2.1516

Abstract

AbstrakSektor pajak ialah sumber pendapatan terbesar bagi negara Indonesia yang jumlah penerimaannya terkadang tidak mencapai target dalam anggaran APBN dan juga rendahnya tingkat kepatuhan dari wajib pajak menjadi salah satu faktor dari masalah tersebut. Penelitian ini bertujuan untuk menguji dan membuktikan bahwa tingkat pendidikan berpengaruh terhadap kepatuhan wajib pajak dosen di perguruan tinggi serta literasi pajak dapat memoderasi pengaruh tingkat pendidikan terhadap kepatuhan wajib pajak dosen di perguruan tinggi. Penelitian ini menggunakan pendekatan kuantitatif. Teknik analisis data pada penelitian ini dibantu dengan menggunakan Software WarpPLS 7.0 for windows yang dilakukan dengan melalui beberapa tahap di antaranya outer model, inner model, dan uji hipotesis. Populasi penelitian ini adalah seluruh dosen perguruan tinggi di Kota Surabaya dengan jumlah 51 sampel yang ditentukan dengan menggunakan teknik non-probability metode convenience sampling. Pengujian penelitian ini menunjukkan hasil bahwa tingkat pendidikan berpengaruh terhadap kepatuhan wajib pajak dosen serta literasi pajak tidak dapat memoderasi pengaruh tingkat pendidikan terhadap kepatuhan wajib pajak dosen. Kata Kunci: Literasi Pajak, Tingkat Pendidikan, Kepatuhan Wajib PajakAbstractThe tax sector is the largest source of income for the Indonesian state, whose revenue sometimes needs to reach the target in the APBN budget, and the low level of taxpayer compliance is one of the factors in this problem. This study aims to test and prove that education level affects lecturer tax compliance in tertiary institutions. Tax literacy can moderate the effect of education level on lecturer tax compliance in tertiary institutions. This study uses a quantitative approach. The data analysis technique in this study was assisted by using WarpPLS 7.0 for Windows software which was carried out through several stages, including the outer model, inner model, and hypothesis testing. The population of this study was all university lecturers in the city of Surabaya, with a total of 51 samples determined using the non-probability convenience sampling method. Testing this research shows that education level affects lecturer tax compliance, and tax literacy cannot moderate the effect of education level on lecturer tax compliance.Keywords: Tax Literacy, Education Level, Taxpayer Compliance
Pengaruh Literasi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Dimoderasi Insentif Pajak Sela Anisya Saharani; Rida Perwita Sari
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i5.3052

Abstract

Tujuan penelitian ini ialah  untuk menemukan dan mengevaluasi bagaimana insentif pajak memodifikasi pengaruh kecerdasan pajak pada kepatuhan pajak usaha mikro, kecil dan menengah. Penelitian ini dilakukan di kota Surabaya, yang terletak di Jawa Timur. Para peserta dalam penelitian ini ialah  99 pemilik Usaha Mikro, Kecil Dan Menengah (UMKM) yang berbasis di kota Surabaya. Penelitian ini memakai metodologi kuantitatif, di samping teknik analisis Parcial Least Square (PLS), dan program WarPLS 8.0. Temuan penelitian ini menunjukkan bahwa tingkat literasi pajak seseorang memiliki dampak pada sejauh mana mereka mematuhi kewajiban pajak mereka. Kepatuhan pemungut pajak di antara UMKM dipengaruhi oleh kecerdasan pajak, namun hubungan antara persyaratan keterampilan pajak dan kepatuhan pembayar pajak tidak dapat dimoderasi oleh insentif pajak.  
THE INFLUENCE OF THE INTERNAL CONTROL SYSTEM AND ORGANIZATIONAL COMMITMENT ON FRAUD OF FINANCIAL REPORTS IN THE PUBLIC SECTOR Ika Nirmalasari; Rida Perwita Sari
International Journal of Economy, Education and Entrepreneurship Vol. 3 No. 2 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i2.165

Abstract

This study investigates the impact of internal control systems and organizational commitment on public sector financial statement fraud. This study uses a quantitative approach. The sample was the Government Internal Supervisory Apparatus (APIP) at the Inspectorate of East Java Province. This investigation utilized primary data through a questionnaire distributed to 49 participants. The analysis technique used outer and inner model tests with hypothesis testing using the WarpPLS version 7.0 statistical tool. The results showed that the internal control system had an effect on fraudulent financial reporting, and organizational commitment had an effect on fraudulent financial reporting.
Pengaruh Profitabilitas Terhadap Nilai Perusahaan Dimediasi Corporate Social Responbility Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Muhammad Syahrul Ramadani; Rida Perwita Sari
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.v7i1.7536

Abstract

This consider points to test whether productivity influences company esteem interceded by Corporate Social Duty in mining companies recorded on the Indonesia Stock Trade. The populace of this think about are coal sub-sector mining companies recorded on the Indonesia Stock Trade amid 2018-2021. The testing method utilized purposive examining gotten 25 companies with 100 tests of watched information. Strategies of information examination utilizing different straight relapse examination. The information utilized is auxiliary information and employments a information collection strategy, to be specific a documentation consider. The information utilized in this ponder are budgetary report information and yearly reports by mining companies within the coal sub-sector gotten from the Indonesian Stock Trade site (https://www.idx.co.id). The comes about appeared that benefit had no critical impact on firm esteem, benefit had a noteworthy impact on Corporate Social Obligation. Corporate Social Obligation has no critical impact on firm esteem. Corporate Social Duty can intercede benefit with company esteem. Keywords: Profitability,The Value Of The Company, Corporate Social Responsibility.
Pengaruh Modernisasi Administrasi Perpajakan, Sanksi Pajak, Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Muhammad Nabiel Azra; Rida Perwita Sari
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.v7i1.6461

Abstract

Tax revenue is the largest revenue and income received by the state to realize the welfare of the Indonesian people. This study aims to analyze the effect of modernization of tax administration, tax sanctions, and knowledge of taxation on compliance of individual taxpayers at KPP Pratama Surabaya Rungkut. The research was quantitative method and use primary data objects obtained from distributing questionnaires. The results of this study indicate that modernization of tax administration, tax sanctions, and knowledge of taxation affect the compliance of individual taxpayers at KPP Pratama Surabaya Rungkut. Keywords: Modernization Of Tax Administration, Tax Sanctions, Knowledge Of Taxation, Individual Taxpayer Sompliance
The Role of Forensic Accounting and Non-Financial Measurement for the Financial Audit Mohamad Mahsun; Oluwatoyin Muse Johnson Popoola; Rida Perwita Sari
Asia Pacific Fraud Journal Vol. 8 No. 2: 2nd Edition (July-December 2023)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v8i2.243

Abstract

Due to a lack of competency, including knowledge and experience, non-financial measurement skills are now required by auditors in order to prove fraud. As a result, this research aims to identify the gap between the practice requirements and the output of the audit training centre and the role of the forensic accounting curriculum in filling that gap. This research examines the best strategies for establishing competent and reliable auditing practice results. The non-participatory observation data mining method is used in this study. The study discovered that the auditing education and training centre had not taught and did not have a fraud prevention and detection curriculum based on non-financial measurement. As a result, this study recommends that Training Centre develop the audit curriculum in accordance with The International Education Standard. Furthermore, this study suggests that auditing education and training centres involve forensic accounting practitioners in team-teaching, particularly investigative audit topics.
Hubungan antara Pilar Pembangunan Ekonomi dalam Tujuan Pembangunan Berkelanjutan terhadap Pertumbuhan Ekonomi Pendekatan Akuntansi Arus Dana di Indonesia Agus Tin Bella Soraya; Rida Perwita Sari
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.6191

Abstract

This research aims to examine the relationship between the pillars of economic development and the economic growth of the fund flow accounting approach in Indonesia. This research method uses a quantitative approach with PLS analysis techniques. The results of this research show that clean and affordable energy has an effect on economic growth, infrastructure innovation industry has an effect on economic growth, and reducing inequality has no effect on economic growth. The conclusion is that clean and affordable energy has an influence on increasing economic growth using the fund flow accounting approach in Indonesia. Then industry, innovation and infrastructure influence the increase in economic growth of the fund flow accounting approach in Indonesia and reducing inequality has no effect on the increase in economic growth of the fund flow accounting approach in Indonesia. Keywords : Energy, Infrastructure, Economic Growth, TPB
Co-Authors Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Aditya Dwi Wardhana Agung Budi W Agus Tin Bella Soraya Agussalim, Agussalim Alif Faruqi Febri Yanto Amanda Dyah Ayu Wulan Cahya Ananda Putri, Dhea Wahyu Anggie Widiasari Anggita Febrianti, Diani Anisa, Nurul Anwar, Saiful Arifin, Dinah Tasyanda Nugraha Arsanty Triya Arvianti, Vivi Septi Audika, Brian Brahmantyo, Mohamad Fabrilian Budi Santoso Chandra Ayuswantana, Alfian Cinita Ayu Puspa Dewi Deva Dwi Ifanka Dewi Ayu Wulandari Dian Anita Nuswantara Dinda Alfia, Famia Septa Dinda Aulia Damayanti Dwi Suhartini Efa Rossana Eko Riadi Elva Aulia Mellinia Erna Sulistyowati Erna Sulistyowati Faluthia Fitri PN Febriantoro, Yoga Gabrena Septi Aulia Gusti Yunitasari Haqi, Cinta Anasilla Wulan Hero Priono, Hero Hervina Puspitosari, Hervina Hesti Novitasari Hurip Tjahjono Ika Nirmalasari Indartik Kholifahtul Indrawati Yuhertiana Ireva Suryananingtyas Khaulan Ma'rufah Kholifahtul, Indartik Koeswardani, Grana Lidya Primta Surbakti Maharani Putri Rabbani Mahsun, Muhamad Manullang, Stephanie Melizcha Masruroh, Dewi Maura Nathasya Audina Hidayat Meirafiska Kurnia Raharja Mohamad Fabrilian Brahmantyo Mohamad Mahsun Muhammad Aqiil Fahreza Yofiansyah Muhammad Nabiel Azra Muhammad Syahrul Ramadani Nadia Rachma Dwiyanti Narisyah Evita Zharah Nelly Saadah Aprillia Oktavia Dwiana Oluwatoyin Muse Johnson Popoola Oryza Tannar Oryza Tannar Oryza Tannar Pramesti, Sri Dilla Priardhina, Isna Diva Nur PUSPITA SARI, RIKA Putri Maulidyah Putri, Firdianti Permata Qonaa Mukti, Muhammad Ayub Rani Chrisna Putri Ratnawati Ratnawati Renaningtyas Ratnatama, Shalom Noveta Resyifa Putri Pramesti Riadi, Eko Riesma Carunia Firdausy Rika Puspita Sari Rika Puspita Sari Rika Puspita Sari Rindu Reza Budiarti Rizdina Azmiyanti Rizky Amanda Ryandi, Ninesia Aliya Salsa Fitriandani Samas Adimisa Mishbah Habibie Sari, Anisa Ratna Sela Anisya Saharani Sheva Rajaby Eliya Trenggono Singgih Alfiyahya Siti Sundari Siti Sundari Solly Aryza Sri Hastuti Sri Hastuti Sulistyo, Endah Suprapto, Siti Alisia Asri Suprianti, Lilik Toelle, Aleisia Tamariezka Aurellia Turino Turino Ulum, Fahmy Wicaksana, Raihan Wira Widiasari, Anggie Wildatul Muawanah Witang Pranestianegara Yuniati, Mochammad David Hardiansyah