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Sri Trisnaningsih

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Author-ID : 2746347

Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Implementation of Responsibility Accounting System Towards Cost Control and Cost Center Performance Sri Trisnaningsih; Setyo Estiningrum
Formosa Journal of Multidisciplinary Research Vol. 3 No. 4 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i4.8986

Business competition requires companies to be able to look ahead and anticipate all possibilities that will affect thecompany's business development and hinder business development and growth. Responsibility accounting is a system that is structured in such a way as to suit the nature and activities of the company with the aim that each organizational unit can be accountable for the results of the activities of the units under its supervision. The aim of this research is to analyze in more depth the role and function of responsibility accounting as a tool for controlling and assessing cost center performance. The research method used in this research is using a literature review, especially articles published on Google Scholar. The articles listed are studied and analyzed in more depth using several keywords such as responsibility accounting, performance assessment, cost center and cost control. The results of this research conclude that the implementation of responsibility accounting greatly influences control and performance assessment in cost centers.Responsibility accounting will comprehensively measure and assess cost centers based on a comparison between budget targets and the actual budget that has been spent. By assessing the performance of cost centers, the company will be able to control and separate controllable costs from uncontrollable costs by each responsibility center, so that it can account forthe costs incurred by the company.

Behavioral Accounting: Accounting and Behavior with Technological Influences Ilvia Azhari Salsabila; Sri Trisnaningsih
Formosa Journal of Multidisciplinary Research Vol. 3 No. 4 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i4.8987

Accounting is a science that requires certain qualifications to produce a report. Along with the development of technology, the accounting profession is also threatened. This study aims to conduct research on whether the accounting profession will be replaced by technology by prioritizing studies related to accounting and behavior amid technological developments. This research is qualitative research with a literature study approach with a framework and working papers prepared according to the scientific method. From the conclusions obtained, the accountant profession cannot be easily replaced by technology created by humans with the dynamization that affects individual behavior.

Behavioral Aspects of Operational Cost Control to Increase Profits in "X" Santi Prameswari; Sri Trisnaningsih
Formosa Journal of Multidisciplinary Research Vol. 3 No. 4 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i4.8989

In running a business owned by an individual, it can be said to be successful if after a certain period of time the business experiences an increase in capital, profits or management in controlling costs. This research aims to find out whether controlling operational costs can increase profits at Tegoeh Djaja Konveksi Screen Printing. This research is a type of qualitative descriptive research, primary data obtained through interviews and literature review. The research method used in this research is a qualitative method, namely describing or describing the research results according to the conditions that occurred at the Tegoeh Djaja Konveksi Screen Printing. The research results obtained show that controlling operational costs cannot efficiently increase profits at Tegoeh Djaja Konveksi Screen Printing.

ANALYSIS OF BEHAVIORAL ASPECT OF ACCOUNTING SYSTEMS Mufidatur Rohmah; Sri Trisnaningsih
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 4 (2023): July
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i4.948

This study aims to analyze the behavior of the elements of the accounting system. The success of a company in achieving its goals depends on the accounting system it implements, and human behavior cannot be separated from the success of an accounting system. Behavioral accounting looks at how people interact with accounting systems and how organizations behave. This study uses a literature review research method, with the main objects being books, scientific articles, and other literature. The results of this study indicate that attitudes, emotions, motivation, perceptions, and learning enable the ability of the accounting system to function properly.

Effectiveness Of The Audit Function As An Internal Control Tool Siti Alya Noviani; Sri Trisnaningsih
International Journal of Economics and Management Research Vol. 3 No. 2 (2024): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i2.210

This research aims to determine the effectiveness of the audit function as an internal control tool. Audit as an internal control tool is very important for the efficiency and productivity of company operations. Internal audit is a process in which internal auditors review and assess the internal control systems and procedures used by an organization. Internal audits can assist in carrying out fixed asset acquisition procedures, improve management performance, and help companies maintain internal control. The internal audit function also makes it possible to measure and assess how effective other internal control components are, assisting management in implementing effective internal control. The results of this research are a very important tool for management to ensure that company operations run well and efficiently.

Construction of Auditor Profession Ethics in The Era of Digital Disruption: a Phenomenological Study of Public Accounting Firm in Surabaya Sulaiman, Nur Islamiati; Sri Trisnaningsih; Hero Priono
Economics and Business Journal (ECBIS) Vol. 4 No. 4 (2026): May
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i4.331

This study aims to explore auditors' experiences in digital auditing practices, the meaning of professional ethics, and ethical dilemmas in the context of digital disruption using a phenomenological approach. The study was conducted at a Public Accounting Firm (KAP) in Surabaya, with auditors who had experience in technology-based audits as informants. Data were collected through in-depth interviews, observation, and documentation, then analyzed using a phenomenological approach supported by NVivo software. The results show that digital auditing practices are still dominated by the use of simple technologies such as Microsoft Excel for data processing, analysis, and audit documentation. Although technology increases efficiency, auditors still do not fully rely on the system and still use professional judgment to maintain the reliability of audit results. Professional ethics is understood as a primary foundation that remains valid, but is reinterpreted in the digital context, particularly related to efficiency pressures and technological risks. Ethical dilemmas arise due to time constraints, incomplete data, and client demands, so auditors tend to prioritize the sufficiency of evidence and prudence in decision-making. Overall, this study concludes that digital disruption does not change the fundamental values of auditors' professional ethics, but rather reconstructs their meaning through work experiences and professional interactions.

Mobile Land and Building Tax Services as a Public Service Strategy: Between Accessibility and Taxpayer Compliance Nathalie Suharto; Sri Trisnaningsih
International Journal of Economics and Management Sciences Vol. 3 No. 2 (2026): May : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v3i2.1222

This study aims to analyze the implementation of mobile service units (mobling) at UPTB 2 Surabaya as a public service strategy to improve taxpayer compliance in paying Land and Building Tax (PBB), as well as to identify the gap between service accessibility and taxpayer compliance behavior. This research employed a descriptive qualitative approach, with data collected through participatory observation, unstructured interviews, and documentation. The findings show that the mobile service units have improved accessibility and simplified the tax payment process, particularly for taxpayers facing distance and time constraints. However, the improved accessibility has not been fully followed by consistent compliance behavior. Taxpayers still tend to make payments situationally, especially when dealing with administrative matters or when incentive policies, such as penalty waivers, are implemented. In addition, weak enforcement of sanctions and several administrative constraints continue to affect the level of taxpayer compliance. These findings indicate that the mobile service units are effective as a public service strategy in expanding access to tax payment services, but have not yet been fully effective in encouraging voluntary and sustainable taxpayer compliance.

Evaluation of Restaurant Taxpayer Compliance in Surabaya City Based on the SIMPADA Tax Reporting Ratio Husnul Khotimah; Sri Trisnaningsih
International Journal of Economics and Management Sciences Vol. 3 No. 2 (2026): May : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v3i2.1224

This study evaluates restaurant taxpayer compliance in Surabaya based on the tax reporting ratio through the SIMPADA system (Regional Tax Information System). The research applies a descriptive quantitative method using secondary data obtained from the Regional Revenue Agency of Surabaya for the period 2023–2025. The purpose of this study is to assess the effectiveness of tax administration and monitoring efforts in improving compliance among restaurant taxpayers. The findings show that the restaurant tax reporting ratio experienced a gradual increase, rising from 60.33% in 2023 to 61.08% in 2025. This upward trend indicates a positive development in taxpayer compliance over the observed period. The implementation of SIMPADA, supported by real-time monitoring systems, contributes positively to compliance by simplifying tax reporting and payment procedures, improving administrative efficiency, and increasing transparency in tax management. Nevertheless, despite the improvement achieved, the effectiveness level remains below the expected target standard of 75%. Therefore, restaurant taxpayer compliance is still categorized as moderately effective. These results suggest that further optimization of the system, strengthened supervision mechanisms, and continuous taxpayer education programs are necessary to enhance compliance levels and support the achievement of local tax revenue targets more effectively and sustainably.

The The Effectiveness of Using the SIMPADA Application in Restaurant Tax Management at UPTB 5 Bapenda Surabaya Hikmatul Hasanah; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 3 No. 2 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i2.1231

This study examines digital tax administration at UPTB 5 Bapenda Surabaya, focusing on the SIMPADA application for restaurant tax management. The main problems identified include low taxpayer compliance due to high business operational intensity, digital divide barriers, banking transfer errors, and unrecorded business closures that cause overstated tax receivables. To evaluate these issues, this study proposes a qualitative descriptive method based on participatory observation, focusing on physical-to-digital data synchronization. The main findings indicate that utilizing distinct sequential numbering on billing documents effectively reduces data entry errors. Furthermore, integrating field photographs and physical archive sheets successfully mitigates overstated receivable risks. In terms of law enforcement, the system operates as an objective Decision Support System, utilizing a threshold of two ignored invitation letters to escalate non-compliance into an Official Memo (Nota Dinas). In conclusion, while SIMPADA effectively optimizes revenue monitoring and administrative enforcement, it requires automated reminder notifications and inclusive visual guides to bridge taxpayers' operational and technological barriers.

Effectiveness of the SIMPADA System in Regional Entertainment Tax Administration: Evidence from UPTB 5 Bapenda Surabaya Nasywa Salsabiila; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 3 No. 2 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i2.1232

The progressive integration of information technology into sub-national governance has prompted numerous Indonesian local authorities to transition toward digital platforms for more systematic revenue administration. This study investigates how SIMPADA (Sistem Informasi Manajemen Pendapatan Daerah Regional Revenue Management Information System) performs in the administration of entertainment tax in the city of Surabaya, with concentrated attention on operational activities at Unit Pelaksana Teknis Badan (UPTB) 5 Regional Revenue Management. The investigation was conducted across an internship period at UPTB 5, Badan Pendapatan Daerah (Bapenda) Surabaya, spanning approximately six months. Primary data originated from a structured Likert-scale questionnaire administered to 30 tax administration personnel actively engaged with SIMPADA, supplemented by secondary data on entertainment tax revenue figures and taxpayer compliance statistics drawn from official Bapenda Surabaya records. Analysis applied descriptive statistical procedures encompassing frequency distribution, mean score computation, and percentage assessments across input, process, and output effectiveness dimensions. Results demonstrate that SIMPADA has generated tangible improvements to the efficiency and precision of entertainment tax administration, with the process dimension recording the highest mean effectiveness score. Nonetheless, recurring challenges include incomplete taxpayer database coverage and limited tax awareness among entertainment business operators. The quantitative evidence affirms SIMPADA's overall effectiveness and provides an empirical basis for advancing regional entertainment tax governance and digital tax policy in Indonesian local government settings.

Co-Authors Adinda Priski Dhea Asiyanti Adinda Puspita Sari Afiyah Afiyah Agustina, Rachma Alifiah Wulansari Mustofa Andriana Dwi Rahayu Aulia Gandini Aurelia Selvira Oliviani Cholifatul Rochmah Danty Aulia Rachmawati Debora Rachelina Putri Anthony Desi Wulandari Devi Pertiwi Ananda Putri Devi Savira S Devina Setya Vanessa Dhanang Yan Minarhadi Eka Mayasari Ervinda Dwi Fajar Syaiful Akbar Farida Maria Dewi Fitri Dwi Jayanti Fitri Nur Rilah Grana Koeswardani Hendra Andriyana Herlinda Nia Audina Hero Priono Hikmatul Hasanah HUSNUL KHOTIMAH Icha Dwi Sabrina Ilvia Azhari Salsabila Irma Novita Sari Islakhatul Fauziyah Kamelia, Nila Kartika Retnaningrum Kirani Salsabila Larasati Pingkan Larasati Pingkan C.H Lina Rosyidah Mochammad David Hardiansyah Mufidatur Rohmah MUSLIMIN Nanda Putri Widianti Nasywa Salsabiila Natalia Dwi Wulandari Nathalie Suharto Nurul Fitria R Muhammad Agung Nugraha R. Rifqi Izzhulhaq Raci Pitaloka Rahma Dwi Fitriana Rahmadani Sandrigus Shanon Ratna Dwi Budi Rahmawati Reza Syafhira Rheza Ernowo Wicaksono Saiful Anwar Santi Prameswari Setyo Estiningrum Siti Alya Noviani Sulaiman, Nur Islamiati Syamsiyatur Robi’ah Tony Agusta Trias Rachma Putri WAHYUNI SUSILOWATI

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