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All Journal MIX : Jurnal Ilmiah Manajemen JASF (Journal of Accounting and Strategic Finance) Journal of Economics, Business, and Government Challenges Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi AKUNESA Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Ilmiah Akuntansi Journal of Economic and Business Senarai Kearifan Lokal Akuntansi
Rika Puspita Sari
Dr. Soetomo University Surabaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Study of Earning Management and Audit Quality in Indonesia Rika Puspita Sari; Rida Perwita Sari
Journal of Economics, Business, and Government Challenges Vol 1 No 2 (2018): 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.v1i2.23

Abstract

The objectivites of the research is to find out empirical evidence of the determine audit quality in mediating the relantionship between KAP size, KAP tenure and earnings managemen. The population of this study was listed companies in the manufacturing sector at the Indonesia Stock Exchange, and the sample was determined based on following criteria: (a) the annual report ended 31 December, (b) not include in financial secto, ect. There were 355 companies meeting the criteria. The technique used is the analysis of Partial Least Square (PLS). Theresult of this research show that (1) KAP size have significant effect on audit quality; (2) KAP tenure have significant effect on audit quality; (3) Audit quality have significant effect on earning management; (4) KAP size capable of being mediating variabel in the relantionship between KAP size with earning management; (5) KAP Tenure does not capable of being mediating variable in the relantionship between KAP tenure with earning management
Analisis Kesehatan Keuangan Koperasi Simpan Pinjam Dan Pembiayaan Syariah di Tengah Pandemi Covid19 Dina Alafi Hidayatin; Rika Puspita Sari; Novianita Sari
Jurnal Akuntansi Vol 10 No 3 (2022): AKUNESA (Mei 2022)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.709 KB) | DOI: 10.26740/akunesa.v10n3.p55-67

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat kesehatan Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BMT NU Singgahan Tuban Tahun 2020. Penelitian ini menggunakan metode kualitatif deskriptif dengan analisis penilaian kesehatan dengan analisis penelitian kesehatan yang berpedoman pada Peraturan Deputi Bidang Pengawasan Kementerian Koperasi dan UKM No. 07/Per/Dep.6/IV/2016. Tentang Pedoman Penilaian Kesehatan Koperasi Simpan Pinjam dan Pembiayaan Syariah dan Unit Simpan Pinjam Pembiayaan Syariah. Berdasarkan hasil perhitungan rasio dan skor akhir, dapat disimpulkan bahwa secara umum KSPPS BMT NU Singgahan Tuban termasuk pada kategori sehat. Kondisi ini menunjukkan bahwa KSPPS BMT NU Singgahan Tuban mampu memberikan kepercayaan kepada anggotanya dalam pengelolaan keuangannya.
PENGENALAN DAN PELATIHAN OPERASIONAL APLIKASI AKUNTANSI BERBASIS ANDROID DI UMKM ONDOMOHEN PACK Ninik Mardiana; Rika Puspita Sari; Sumartono; R.Ayu Erni Jusnita; Kusmiyati
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 6 No 2 (2023): Aptekmas Volume 6 Nomor 2 2023
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/apts.v6i2.6675

Abstract

UMKM Ondomohen Pack, is a micro business engaged in producing packaging made of cardboard whose shape can be ordered according to the wishes of the customer. This PKM is a continuation of the collaboration with UMKM Ondomohen Pack which was held in 2019. This UMKM still needs improvement here and there, so this collaboration is sustainable. This year what the service lecturer team wants to fix is ​​the problem of recording financial bookkeeping which still uses a manual system by recording in a ledger. Therefore the team of community service lecturers will provide an introduction and training to MSME staff on android applications that can be used to handle financial records by utilizing available android applications. The implementation method begins with discussion and observation about what still needs to be fixed on the Ondomohen Pack, then training and mentoring will be held so that workers in charge of financial records understand Android-based accounting operations.
Pengembangan Kompetensi Mahasiswa Mengenai Aset Tetap Lainnya Melalui Program Magang Industri Rifqotul Mustain; Citra Lutfia; Maulidah Fitria; Achdiar Redy Setiawan; Rika Puspita Sari
Senarai Kearifan Lokal Akuntansi: Jurnal Pengabdian Masyarakat Vol. 1 No. 2: 2025
Publisher : Jurusan Akuntansi Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/sokla.v1i2.215

Abstract

Tujuan dari pengabdian ini ialah mengembangkan kompetensi mahasiswa dalam memahami dan mengelola aset tetap lainnya melalui program Magang Industri atau Praktik Kerja Lapangan (PKL) serta sebagai jembatan kesenjangan antara teori yang diperoleh di bangku perkuliahan dengan praktik pengelolaan aset tetap lainnya di lingkungan kerja nyata. Permasalahan yang dihadapi mitra adalah keterbatasan sumber daya manusia dalam penatausahaan aset, khususnya aset tetap lainnya yang memerlukan ketelitian dan pemahaman regulasi. Metode yang digunakan adalah metode magang/PKL berbasis pengabdian, di mana mahasiswa terlibat secara langsung dalam kegiatan administrasi aset, seperti penginputan data, pencocokan dokumen, validasi, dan pelaporan aset tetap lainnya. Hasil kegiatan menunjukkan bahwa keterlibatan mahasiswa mampu meningkatkan ketertiban administrasi aset serta memperkuat pemahaman mahasiswa terhadap praktik pengelolaan aset sektor publik. Kegiatan ini juga memperkuat sinergi antara perguruan tinggi dan instansi mitra dalam mendukung tata kelola aset yang akuntabel dan profesional.
FAKTOR-FAKTOR YANG MEMENGARUHI MINAT PENGGUNAAN SIA BERBASIS BANK DIGITAL PADA MAHASISWA AKUNTANSI GENERASI Z DI SURABAYA DENGAN PENGARUH SOSIAL SEBAGAI VARIABEL MEDIASI Annisa Ayu Ramadhiani; Rika Puspita Sari
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/84hxzt30

Abstract

This study analyzes the influence of perceived ease of use, perceived usefulness, trust, and security on the intention to use digital bank-based accounting information systems, with social influence as a mediating variable. The research was conducted on 120 Generation Z accounting students from universities in Surabaya using purposive sampling. The results show that perceived ease of use and security significantly influence usage intention, while perceived usefulness and trust do not. Perceived ease of use and usefulness affect social influence, but trust and security do not. Social influence does not mediate the relationship between the independent variables and usage intention. The findings indicate that technical factors are more dominant than social factors in encouraging the intention to adopt digital bank-based accounting information systems. These insights contribute to both academia and the banking industry in developing strategies for financial technology adoption.
Perkembangan Penelitian Wajib Pajak dengan Omset Tertentu : A Systematic Literature Review Citra Lutfia; Rahayu Dewi Zakiyah RF; Rika Puspita Sari; Dina Alafi Hidayatin; Faisol Faisol
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 4 No. 2 (2025): JULI-DESEMBER
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v4i2.1343

Abstract

This research is motivated by the imbalance between the important role of MSMEs in making a large contribution to state revenue, or Gross Domestic Product (GDP) with the imbalance of state revenue from the tax sector sourced from MSMEs. MSMEs that are able to contribute 61% of GDP are unable to increase the amount of state revenue in the tax sector. Through this research, it is expected to find results about the current state and trends of research related to taxpayers with a certain turnover or often referred to as MSME Taxpayers, with a time span from 2014 to 2024. The method used in this study is Symantic Literature Review, using secondary data in the form of 20 articles. The results found that in the period 2014-2024, the variable of taxpayer compliance is a variable that is often raised in research, followed by the object of Small Business Taxation. Of the 20 articles used as research data, most used the survey method. In addition, the results found that the topic of tax compliance in MSMEs is worthy of further study because it is still very relevant to future conditions.
A Model for Creating Business Competitiveness Based on Technosociopreneur Innovation Characterized by State Defense Values Erna Sulistyowati; Rida Perwita Sari; Rika Puspita Sari
MIX: JURNAL ILMIAH MANAJEMEN Vol. 15 No. 3 (2025): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2025.v15i3.019

Abstract

Objectives: MSMEs in Surabaya are adapting to global economic challenges like unemployment and poverty through a technosociopreneurial approach, integrating digital technology with social motives and national defense values. This adaptation aims to enhance competitiveness and ensure sustainability during the new normal. The research focuses on a competitiveness model based on technosociopreneur innovation while addressing challenges like rising unemployment, requiring MSMEs to prioritize societal benefits over profit and embrace digital tools for success.Methodology: This research uses a mixed method approach which is an approach in research that combines or connects qualitative and quantitative research methods (including philosophical foundations, using approaches and combining both approaches in research). Finding: Technosociopreneurs have a significant role in dealing with technological changes and increasingly fierce business competition. They can combine technological and social elements to create innovations that positively affect business and society. The success of technosociopreneurs can positively impact achieving higher competitiveness in today's digital era.Conclusion IT-based product innovation affects competitiveness mediated by technosociopreneur IT-based process innovation has an effect on competitiveness mediated by technosociopreneur. IT-based organizational innovation affects competitiveness mediated by technosociopreneur 7.
Whistleblowing System: Do seniors blow less? Rida Perwita Sari; Lidya Primta Surbakti; Rika Puspita Sari; Dian Anita Nuswantara
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i1.397

Abstract

To fortify itself against any harmful behavior, an organization has meticulously designed a whistleblowing policy system. Despite the availability of this channel, not all members actively engage in using it to contribute to the overall health of the organization. To address this issue effectively, organizations need to conduct in-depth analyses to identify the specific barriers within their context. Our study responds to such topical issues by observing the role of seniority in motivating organizational members to actively embrace their roles as whistle-blowers. The research specifically examines the role of maturity in influencing individuals to step forward and report wrongdoing within the organization. In doing so, we employed the moderated regressions as a methodological approach, involving 396 employees from eight East Java offices of the Directorate General of Taxation. The study's findings provide empirical support for the notion that positive attitudes toward the use of the whistleblowing system significantly increase members' intention to report instances of wrongdoing. However, the research fails to corroborate the hypothesis that age plays a significant role in influencing people’s intention to be whistle-blowers. Considering these results, the implications for organizational governance and policymaking are discussed.
Pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Mediasi pada Perusahaan Sektor Properti yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Nuzulul Fitriani Mansur; Rika Puspita Sari
Journal of Economic and Business Vol 2 No 2 (2025): September
Publisher : Universitas Nazhatut Thullab Al-Muafa Sampang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52298/joebis.v2i2.142

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, likuiditas, dan leverage terhadap nilai perusahaan dengan menempatkan kinerja keuangan sebagai variabel mediasi pada perusahaan properti yang tercatat di Bursa Efek Indonesia periode 2021–2023. Pendekatan kuantitatif digunakan melalui analisis jalur dan regresi linear berganda, dengan sampel sebanyak 33 perusahaan yang dipilih menggunakan metode purposive sampling. SPSS 26 digunakan untuk pengolahan data. Temuan penelitian ini menunjukkan sembilan temuan utama: (1) Profitabilitas tidak berpengaruh signifikan terhadap nilai perusahaan (p = 0,188 > 0,05). (2) Likuiditas tidak berpengaruh signifikan terhadap nilai perusahaan (p = 0,155 > 0,05). (3) Leverage tidak berpengaruh signifikan terhadap nilai perusahaan (p = 0,073 > 0,05). (4) Profitabilitas berpengaruh signifikan terhadap kinerja keuangan (p = 0,000 < 0,05). (5) Likuiditas tidak berpengaruh signifikan terhadap kinerja keuangan (p = 0,112 > 0,05). (6) Leverage berpengaruh signifikan terhadap kinerja keuangan (p = 0,000 < 0,05). (7) Kinerja keuangan mampu memediasi pengaruh profitabilitas terhadap nilai perusahaan (p = 0,001 < 0,05). (8) Kinerja keuangan tidak memediasi pengaruh likuiditas terhadap nilai perusahaan (p = 0,261 > 0,05). (9) Kinerja keuangan terbukti memediasi pengaruh leverage terhadap nilai perusahaan (p = 0,024 < 0,05).
Determinants of Accounting Students Interest in Pursuing Careers as Public Accountants: Evidence from Universities in Surabaya Rika Puspita Sari; Agus Surya Bharmawan; Didik Tugas Suprianto
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3284

Abstract

This study examines the determinants influencing accounting students’ interest in pursuing careers as public accountants in Indonesia. Specifically, this study investigates the effects of labor market considerations, self-efficacy, financial rewards, family environment, and social values on students’ career intentions toward the public accounting profession. The public accounting profession plays an important role in ensuring transparency, accountability, and reliability of financial information, making it a significant career option for accounting graduates. Understanding the factors that influence students’ career choices is therefore essential for educational institutions and professional bodies in developing strategies to attract future public accountants. This study employed a quantitative research approach using primary data collected through questionnaires distributed to accounting students from public and private universities in Surabaya, Indonesia. The sample consisted of 100 accounting students selected using purposive sampling. Data were analyzed using multiple linear regression analysis with SPSS. The findings indicate that family environment significantly influences accounting students’ interest in pursuing careers as public accountants. Meanwhile, labor market considerations, self-efficacy, financial rewards, and social values do not significantly affect students’ career interest in the public accounting profession. These findings suggest that family support and influence remain important factors in shaping students’ career decisions within the accounting field.
Co-Authors Achdiar Redy Setiawan Agus Surya Bharmawan Annisa Ayu Ramadhiani Citra Lutfia Dian Anita Nuswantara Didik Tugas Suprianto Erna Sulistyowati Faisol Faisol Hidayatin, Dina Alafi Kusmiyati Lidya Primta Surbakti Mardiana, Ninik Maulidah Fitria Novianita Sari Nuzulul Fitriani Mansur R.Ayu Erni Jusnita Rahayu Dewi Zakiyah RF Rida Perwita Sari Rifqotul Mustain Sumartono