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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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PENGARUH INOVASI DAN TANGGUNG JAWAB SOSIAL TERHADAP KINERJA KEUANGAN PERUSAHAAN BUMN SEKTOR PERTAMBANGAN DI INDONESIA Brahmantyo, Mohamad Fabrilian; Sari, Rida Perwita

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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1702

Abstract

Penelitian ini bertujuan untuk menguji pengaruh inovasi dan tanggungjawab sosial perusahaan terhadap kinerja keuangan perusahaan yang diproksikan dengan ROA, ROE, NPM, dan EPS. Penelitian ini menggunakan pendekatan kuantitatif. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia, dengan mengambil jumlah sampel 9 perusahaan yang telah terdaftar pada Badan Usaha Milik Negara untuk periode tahun 2015-2018 yang bergerak dalam sektor pertambangan. Metode pengujian dilakukan dengan partial least square yang diolah dengan SmartPLS for Windows Versi 3.28. Hasil penelitian menunjukkan bahwa Inovasi berpengaruh terhadap ROA dan NPM, dan Inovasi tidak berpengaruh terhadap ROE dan EPS. Tanggungjawab Sosial Perusahaan berpengaruh terhadap ROA, NPM, dan EPS, dan Tanggungjawab Sosial Perusahaan tidak berpengaruh terhadap ROE.
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.
Pengaruh Efektivitas Sosialisasi Perpajakan Dan Efektivitas Pendapatan Asli Daerah Terhadap Pertumbuhan Ekonomi Di Kabupaten Lamongan Anggita Febrianti, Diani; Perwita Sari, Rida
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 04 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i04.62172

Abstract

Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh efektivitas sosialisasi perpajakan dan efektivitas Pendapatan Asli Daerah terhadap pertumbuhan ekonomi di Pemerintah Kabupaten Lamongan. Penelitian ini termasuk kuantitatif dengan menggunakan data sekunder yaitu data yang telah disajikan oleh Bapenda Lamongan, BPKAD Lamongan, dan BPS Kabupaten Lamongan periode tahun 2017-2021. Sampel dalam penelitian ini adalah purposive sampling, dengan kriteria pemilihan data sosialisasi perpajakan, data Pendapatan Asli Daerah, dan data pertumbuhan ekonomi. Alat analisis yang digunakan dalam penelitian ini adalah WarpPLS 7.0. Penelitian ini memperoleh hasil yang menyatakan bahwa (1) efektivitas sosialisasi perpajakan tidak berpengaruh terhadap pertumbuhan ekonomi, artinya meskipun sosialisasi perpajakan telah dilakukan dengan baik, tetapi tidak mempengaruhi pertumbuhan ekonomi Kabupaten Lamongan. (2) Efektivitas Pendapatan Asli Daerah berpengaruh terhadap pertumbuhan ekonomi, artinya apabila penerimaan Pendapatan Asli Daerah meningkat, maka akan diikuti dengan peningkatan pada pertumbuhan ekonomi Kabupaten Lamongan. Dan apabila penerimaan Pendapatan Asli Daerah menurun, makan akan diikuti dengan penurunan pada pertumbuhan ekonomi Kabupaten Lamongan.
Pengaruh Umur Perusahaan Dan Ukuran Perusahaan Terhadap Audit Report Lag Dimoderasi Reputasi Auditor Toelle, Aleisia Tamariezka Aurellia; Sari, Rida Perwita
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 04 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i04.62491

Abstract

Penelitian ini bertujuan untuk membuktikan pengaruh umur perusahaan dan ukuran perusahaan terhadap audit report lag perusahaan sektor energi yang terdaftar pada BEI tahun 2017-2020 dengan reputasi auditor sebagai pemoderasi. Populasi pada penelitian ini adalah perusahaan sektor energi yang terdaftar pada BEI tahun 2017-2020. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling sejumlah 208 laporan keuangan. Analisis dalam penelitian ini menggunakan teknik analisis pendekatan SEM yang berbasis PLS dengan menggunakan SmartPLS 4.0. Hasil penelitian ini menunjukkan bahwa umur perusahaan berpengaruh terhadap audit report lag, sedangkan umur perusahaan tidak berpengaruh terhadap audit report lag. Hasil penelitian ini juga menunjukkan bahwa reputasi auditor tidak memoderasi umur perusahaan dan ukuran perusahaan terhadap audit report lag.
Pengujian dalam Pengambilan Keputusan Investasi Menggunakan Model Belief Adjustment dengan Pola Penyajian End of Sequence Arvianti, Vivi Septi; Sari, Rida Perwita
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.4968

Abstract

This research aims to examine whether the End of Sequence presentation pattern has an influence on investment decision making using the order of evidence (good news followed by bad news and bad news followed by good news), non-complex information type (fundamental analysis) and complex information type (fundamental analysis and technical analysis). This experimental research uses a 2 x 2 factorial experimental design between designs with variables that manipulate independent variables, namely the order of information evidence and information type, and investment decisions as the dependent variable. This study used students of the Bachelor of Accounting study program at UPN "Veteran" East Java as research subjects with a total of 82 students who have met the requirements, namely being / having taken the Financial Statement Analysis and Investment Management courses. This study uses normality test and Kruskall Wallis test. The results of this study are the effect in making investment decisions using the End of Sequence presentation pattern in a long series of information shows that non-complex information (fundamental analysis) can cause no order effect, but when presented using complex information (fundamental analysis and technical analysis) shows recency effect.
Pengaruh kompetensi auditor eksternal dan teknik audit berbantuan komputer terhadap jasa audit e-commerce Ananda Putri, Dhea Wahyu; Sari, Rida Perwita
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 (386.163 KB) | DOI: 10.32670/fairvalue.v4i10.1684

Abstract

Along with the increasing number of e-commerce businesses in Indonesia, the need for e-commerce audit services is possible. E-commerce audit services are services performed to assure interested parties regarding the level of security. This study aims to find out why e-commerce audit services are still poorly known in Indonesia, so it is necessary to know in advance how much impact the competence of external auditors and computer-assisted audit techniques (TABK) has on the need for e-commerce audit services. This quantitative research with a population of 97 external auditors who work in Public Accounting Firms spread across Indonesia. Sampling using snowball sampling. The analysis technique in this study uses Partial Least Square (PLS) with SmartPLS 3.0 software. The results of this study external auditor competence and computer-assisted audit techniques have a significant and positive effect on e-commerce audit services.
ANALISIS KEPATUHAN DAN TRANSPARANSI PELAPORAN DANA KAMPANYE PEMILU 2024 DI KABUPATEN SIDOARJO PARTAI X Haqi, Cinta Anasilla Wulan; Rida Perwita Sari
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.331

Abstract

The KPU in Indonesia, including East Java Province, released audit findings covering the acquisition and use of campaign funds by political parties. This analysis aims to analyze the extent to which political parties comply with compliance and how transparent their campaign fund reporting is. The subject of the investigation is Party X. Based on the survey results, the 50 election participants generally showed a high level of compliance, although there were some exceptions. This is also reflected in the requirement to submit audit results through the official website of the General Election Commission (KPU) of Party X in East Java Province.
Analisis Penerapan Prosedur Audit Dana Kampanye Partai Politik Pada KAP Bambang Sutjipto Ngumar & Rekan Gabrena Septi Aulia; Rida Perwita Sari
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.333

Abstract

This study provides an understanding of how the implementation of campaign finance audit procedures and evaluates its compliance with applicable regulations. The results showed that during the process of auditing campaign funds, KAP Bambang Sutjipto Ngumar & Rekan had implemented campaign fund audit procedures in accordance with the audit procedures and had submitted campaign fund audit reports in a timely manner to the KPU. This research also provides evaluation results to improve audit procedures, including increased auditor training and the development of more detailed audit guidelines. So that in general, the implementation of campaign finance audit procedures at KAP Bambang Sutjipto, Ngumar & Rekan has met the established audit quality standards.
Analisis Tingkat Kepatuhan Partai Politik Dari Hasil Audit Pelaporan Keuangan Dana Kampanye Peserta Pemilu Muhammad Aqiil Fahreza Yofiansyah; Rida Perwita Sari
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.365

Abstract

This research explores the level of compliance of political parties in campaign fund auditing, with a focus on Party X in City A. A descriptive qualitative approach is used to analyze various aspects of compliance, including regulatory understanding, transaction recording, and campaign fund reporting. The research findings show that Party X's liaison officers still do not fully understand the guidelines of General Election Commission Regulation (PKPU) Number 18 of 2023 and General Election Commission (KPU) Decree Number 1677 related to campaign finance reporting. This resulted in the recording of transactions that were not detailed and inaccurate reporting. This study recommends increasing political party officials' understanding of regulations, improving recording and reporting systems, and strengthening election accounting to improve compliance and transparency in the use of campaign funds.
ANALISIS TINGKAT KEPATUHAN PARPOL DALAM PENGAUDITAN DANA KAMPANYE (STUDI KASUS PARTAI ‘X’ KABUPATEN MALANG 2024) Resyifa Putri Pramesti; Rida Perwita Sari
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.366

Abstract

Abstrak. Penelitian ini bertujuan untuk mengeksplorasi sejauh mana Partai ‘X’ Kabupaten Malang mematuhi regulasi audit dana kampanye dalam konteks Pemilihan Umum 2024. Hasil penelitian menunjukkan bahwa Partai ‘X’ Kabupaten Malang tidak mematuhi periode waktu yang ditetapkan untuk penutupan Rekening Khusus Dana Kampanye (RKDK). Penutupan RKDK sebelum jangka waktu yang ditetapkan menciptakan kesenjangan dalam pelaporan dana kampanye yang kemudian dapat memengaruhi hasil audit serta menimbulkan keraguan pada integritas keseluruhan sistem politik. Selain itu, proses pengauditan dana kampanye menunjukkan adanya ketidaksesuaian antara saldo rekening tabungan dan saldo yang tercatat dalam Laporan Penerimaan dan Pengeluaran Dana Kampanye, menunjukkan kemungkinan kesalahan atau ketidaksesuaian dalam pelaporan dana kampanye. Kesalahan semacam ini tidak hanya mengganggu proses pengawasan yang efektif, tetapi juga dapat merusak integritas sistem politik secara keseluruhan. Dengan demikian, penelitian ini menyoroti pentingnya meningkatkan kesadaran dan kepatuhan terhadap regulasi audit dana kampanye guna memperkuat integritas dan akuntabilitas dalam praktik politik di tingkat lokal. Kata Kunci: Akuntabilitas; Audit Dana Kampanye; Kepatuhan; Transparansi
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