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All Journal Akuisisi : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKRUAL: Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JASF (Journal of Accounting and Strategic Finance) Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah ETAM: Jurnal Pengabdian kepada Masyarakat
Diah Hari Suryaningrum
Universitas Pembangunan Nasional Veteran Jawa Timur
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Other

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The Compliance of Motor Vehicle Taxpayers: An Experimental Research Joicenda Nahumury; I Wayan Wisnu Utama; Diah Hari Suryaningrum
Journal of Accounting and Strategic Finance Vol 1 No 2 (2018): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v1i2.44

Abstract

This study aims to analyze the influence of motor vehicle taxpayers' trust in government authority and tax sanctions on motor vehicle taxpayer compliance. This research is experimental research with 76 accounting student participants who are taking a Taxation course. The analysis method uses ANOVA analysis. The results of the study prove that the trustworthiness of taxpayers with government authorities influences the compliance of taxpayers in carrying out their tax obligations. Conversely, tax sanctions do not affect taxpayer compliance. This result proves that taxpayers will be more compliant with their tax obligations if the government performs its functions as a state apparatus properly. The government with competent authority means that there is clear accountability about the use of tax returns; it can encourage the level of tax compliance.
Accounting Students Perceptions on Factors Affecting Career Choices Donny Dwi Cahyadi; Sari Andayani; Diah Hari Suryaningrum
Journal of Accounting and Strategic Finance Vol 2 No 2 (2019): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.63

Abstract

A career as an accountant is seen as promising bright prospects because this profession provides intellectual challenges and invaluable learning experiences. This study aims to determine the reasons for the accounting profession's career selection. This study uses the variables of financial rewards, professional recognition, professional training, job market considerations, and personality as factors that influence the choice of profession, namely public accountants, management accountants, accountant educators, and government accountants. The population in this study were all accounting students of semester seven and semester five who were active at STIE Perbanas Surabaya, with a total of 225 students for semester seven and 258 students for semester five. Research samples with non-probability techniques. The data of this study are primary data obtained from distributing questionnaires. Kruskal Wallis analysis technique is used to test the proposed hypothesis. Based on the test results, it was concluded that accounting students who chose the profession as public accountants, management accountants, educator accountants, and government accountants had different perceptions about the factors of financial rewards, professional recognition, professional training, and job market considerations. However, there was no difference in the perception of the personality.
Association Between the Managerial Ability and Long-Term Performance in Mergers and Acquisitions Adinda Ayu Jelita Putri; Diah Hari Suryaningrum
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 3 (2021): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i3.1639

Abstract

Mergers and acquisitions are still a hot topic to be discussed and are often seen as a high priority issue worldwide as a controversial decision because it has a very complex impact. This study aims to test and analyze whether managerial ability has an effect on long-term performance and 1, 2, and 3 years after mergers and acquisitions. In addition, this study also aims to examine whether managerial ability in horizontal acquisitions has an effect on long-term operating performance rather than diversified acquisitions. This research uses quantitative research. The sample of this research is 14 public acquisition companies with a research period of 10, 9, and 8 years after mergers and acquisitions are listed on the Indonesia Stock Exchange and KPPU in 2010-2012. The results showed that managerial ability had an effect on operating performance 1 year after mergers and acquisitions. Other research results indicate that managerial ability has no effect on operating performance 2 and 3 years after mergers and acquisitions and long-term performance. In addition, managerial ability in horizontal acquisitions has no effect on long-term performance and 1, 2, and 3 years after mergers and acquisitions than diversified acquisitions..
Sikap Sosio-Spritual Dalam Akuntansi Kontemporer: Telaah, Tantangan Dan Imajinasi Diri Diah Hari Suryaningrum
AKRUAL: JURNAL AKUNTANSI Vol 3 No 1: AKRUAL: JURNAL AKUNTANSI (OKTOBER 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n1.p38-58

Abstract

AbstractThis paper is attempted to explore, challenge, and imagine contemporary accounting and its role in socio-spiritual manner. In exploring contemporary accounting such as social accounting and spiritual accounting, I found that their emerging in new accounting is really needed. Even if social accounting have been found centuries ago, their development is increased when people aware not only that their action is affected in economy wealth, it is also influenced their social, environmental, and sustainability development. Accounting is trying to measure this externalities cost. Some are skepticism with the effort since in reducing these externalities of environmental destructions; it will not support the notion of social contract. Likewise, spiritual accounting is also trying to concern for others but in a spiritual point of view. This new development in accounting is a challenge for accounting profession in a way how they have to behave. Accountants not only have to obey to accounting profession code of ethics, they also have to practice accounting in their socio-spiritual manner. This paper is concluded with the notion that whatever role accounting choose, it is up to the accountant to take part in that role.
Snack Product Processing and Business Management of Milkfish Crackers to Increase Local Potential Endah Susilowati; Diah Hari Suryaningrum; Sari Andayani
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.2022.2407

Abstract

The purpose of the Community Service Program for the Utilization of Science and Technology for the Community (PIKAT) is to provide training and assistance to the "Rojo Mino" Pond Farmers Association Partner Group, which produces processed milkfish. Because all this time, what partners have done with milkfish ponds only sell milkfish products directly without further processing. For this reason, to increase local potential, it is necessary to provide counseling to partners. Based on this, the Community Service Program for the Utilization of Science and Technology for the Community (PIKAT) was carried out to partners to improve knowledge and skills of milkfish processing through training and assistance in making milkfish processed products, financial management of their business, and providing knowledge and enlightenment in strategic management in marketing products with an online system. From the results of this counseling, it was found that the productivity produced by partners in processing milkfish into cracker snack products began to increase in sales. The marketing network that is carried out is increasingly widespread. Thus, the local potential generated by the "Rojo Mino" Pond Farmers Association Partner Group increases.
FAKTOR-FAKTOR YANG MEMENGARUHI MINAT MAHASISWA MENABUNG DI BANK SYARIAH Novia Putri Ayu Wulandari; Diah Hari Suryaningrum
Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 10 No. 2 (2021): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (866.889 KB) | DOI: 10.24903/je.v10i2.1227

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis faktor yang berpengaruh pada minat menabung mahasiswa di bank syariah yang terdiri dari Religiusitas, Pengetahuan, Lokasi, Bagi Hasil, Rekomendasi Orang Tua, Disposable Income. Sumber data dalam penelitian ini menggunakan data primer yang dikumpulkan langsung dengan menggunakan kuesioner yang ditujukan kepada mahasiswa UPN “Veteran” Jawa Timur dan Universitas Islam Negeri Sunan Ampel Surabaya Angkatan 2017. Sampling dilakukan berdasarkan teknik simple random sampling pada 118 responden dan analisis data yang digunakan yaitu WarpPLS 7.0. Hasil dari penelitian ini menyatakan jika Pengetahuan dan Bagi Hasil berpengaruh positif pada Ketertarikan menabung di bank syariah. Sementara Religiusitas, Lokasi, Rekomendasi Orang tua dan Disposable Income tidak berpengaruh pada Ketertarikan menabung di bank syariah
Moderasi Ukuran Pemerintah Daerah pada Pengaruh Kinerja Keuangan Daerah dan Transparansi Daerah Terhadap Tingkat Korupsi Muhammad Azizi Yusuf; Diah Hari Suryaningrum
Akuisisi: Jurnal Akuntansi Vol 18, No 1 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i1.822

Abstract

This study aims to examine and analyze the effect of regional financial independence, local investment, and transparency on the level of corruption moderated by the local government size. The study population is 34 Provincial governments in Indonesia from 2016 to 2020. The sample is selected using census techniques. The data analysis technique is multiple linear regression analysis and moderated regression analysis using Statistical Product and Service Solution 25 software. The results state that regional financial independence affects the corruption level, whilst local investment and transparency don't affect the level of corruption. Then the local government size moderates the effect of regional financial independence on the level of corruption. Otherwise, local government size doesn't moderate local investment and transparency on affected the level of corruption.
Pengaruh Struktur Kepemilikan dan Karakteristik Komite Audit terhadap Tax Avoidance dengan CSR sebagai Variabel Intervening Rika Rudiatun; Diah Hari Suryaningrum
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.v7i1.6420

Abstract

Penelitian ini dimaksudkan untuk menguji pengaruh kepemilikan institusional, ukuran komite audit, keahlian akuntansi dan keuangan anggota komite audit terhadap tax avoidance dengan corporate social responsibility sebagai variabel intervening. Studi kuantitatif ini berfokus pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dari tahun 2017 hingga 2021.Teknik penentuan sampel dalam penelitian ini menggunakan purposive sampling dengan hasil akhir 23 perusahaan. Dalam penelitian ini Structural Equation Model (SEM) dengan SmartPLS digunakan untuk analisis data. Hasil penelitian menunjukkan kepemilikan institusional, ukuran komite audit, keahlian akuntansi dan keuangan anggota komite audit, dan CSR tidak berpengaruh terhadap tax avoidance. Kepemilikan institusional berpengaruh positif terhadap CSR, ukuran komite audit berpengaruh negatif terhadap CSR, sedangkan keahlian akuntansi dan keuangan anggota komite audit tidak berpengaruh terhadap CSR. CSR tidak dapat memediasi pengaruh kepemilikan institusional, ukuran komite audit, keahlian akuntansi dan keuangan anggota komite audit terhadap tax avoidance. Implikasi penelitian ini yaitu diharapkan perusahaan dapat mengurangi adanya praktik tax avoidance agar lebih mematuhi tanggung jawab perusahaan sebagai wajib pajak. Implikasi bagi pemerintah yaitu agar lebih memperketat setiap regulasi perpajakan agar dapat mengurangi adanya praktik tax avoidance.
PENGARUH PENGELUARAN PEMERINTAH SEKTOR KESEHATAN DAN PENDIDIKAN TERHADAP INDEKS PEMBANGUNAN MANUSIA (IPM): (Studi Pada Pemerintah Provinsi di Indonesia Tahun 2017-2021) Atika Putri Damayanti; Diah Hari Suryaningrum
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1733

Abstract

This study aims to test and analyze the effect of government expenditure on the health and education sectors on HDI. This research uses a quantitative approach. The population of this research was provincial governments in Indonesia in 2017-2021, and purposive sampling was used to select the research sample. The research sample amounted to 31 with a period of 5 years, which means the total amount of data is 155. The data analysis technique uses panel data regression analysis assisted by the Eviews application. The findings of this study are that government expenditure on the health sector does not affect HDI. In contrast, government expenditure on education affects HDI and its components, namely life expectancy, education, and per capita expenditure. This study implies that the management of health and education funds needs to be optimized to improve human development. The government needs to think carefully about how to use these funds effectively and on target. A well-targeted budget allocation will support the achievement of increased human development.
Perancangan Sistem Informasi Akuntansi KedaiMoney untuk Usaha Kuliner berdasarkan SAK EMKM Diah Hari Suryaningrum; Tansen Bavi Adibrata Kristanto; Shanaz Anggita Utari; Fahrul Razi; Moh. Frisal Al-Gamar; Adam Firdaus; Bima Akmal Fatkhurozi; Silvia Dwi Cahyani; Allysa Sharfina Jasmine Hidayat; Bagus Rizky Adityawan
Jurnal ETAM Vol. 3 No. 2 (2023): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/etam.v3i2.539

Abstract

Pencatatan transaksi keuangan merupakan kegiatan penting yang harus dilakukan oleh sebuah perusahan bisnis termasuk untuk Usaha Kecil dan Menengah. Dengan pencatatan tersebut seluruh transaksi keuangan bisnis dapat dipertanggungjawabkan di dalam laporan keuangan. Perancangan catatan keuangan bagi UMKM penting dilakukan mengingat UMKM merupakan tulang punggung ekonomi di Indonesia dengan kontribusinya pada pendapatan Negara dan menciptakan lapangan kerja bagi jutaan orang. Perancangan sistem informasi akuntansi berdasarkan SAK EMKM ini bertujuan untuk membantu usaha kuliner Kedai KedaiMaian dalam pencatatan dan pelaporan keuangannya dengan membuat desain akuntansi berbasis Excel. Desain akuntansi adalah proses merancang sistem pencatatan, pengolahan, dan pelaporan informasi keuangan yang sesuai dengan kebutuhan dan tujuan pengguna. Metode yang digunakan adalah dengan melakukan wawancara dan observasi sebagai dasar pembuatan aplikasi Excel Laporan Keuangan. Hasil dari kegiatan ini adalah aplikasi Excel yang disesuaikan dengan usaha kuliner Kedai KedaiMaian. Aplikasi excel diberi nama Aplikasi KedaiMoney untuk membedakan nama aplikasi dengan nama UMKM. Pada tahap akhir proses desain akuntansi adalah implementasi dengan memberikan pelatihan penggunaan aplikasi Excel KedaiMoney kepada pemilik Kedai KedaiMaian.
Co-Authors Adam Firdaus Adinda Ayu Jelita Putri Allysa Sharfina Jasmine Hidayat Atika Putri Damayanti Bagus Rizky Adityawan Bima Akmal Fatkhurozi Deby Andriani Jumaroh Donny Dwi Cahyadi Dyta Listalia Fahrul Razi Fatma Yunita Aprilia I Wayan Wisnu Utama Joicenda Nahumury Moh. Frisal Al-Gamar Muhammad Azizi Yusuf Novia Putri Ayu Wulandari Putri Farnisa Wahida Rika Rudiatun Sari Andayani Sephia Ayu Permatasari Shanaz Anggita Utari Silvia Dwi Cahyani Tansen Bavi Adibrata Kristanto