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All Journal Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Akuntansi dan Perpajakan International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset) Dinamisia: Jurnal Pengabdian Kepada Masyarakat Prosiding Seminar Nasional Darmajaya Martabe : Jurnal Pengabdian Kepada Masyarakat EQIEN - JURNAL EKONOMI DAN BISNIS EKUITAS (Jurnal Ekonomi dan Keuangan) GERVASI: Jurnal Pengabdian kepada Masyarakat Jurnal Bisnis dan Akuntansi Kumawula: Jurnal Pengabdian Kepada Masyarakat Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Jurnal Kedaymas Journal of Governance, Taxation, and Auditing JRAP (Jurnal Riset Akuntansi dan Perpajakan) International Research Journal of Business Studies
Nurul Hasanah Uswati Dewi
Universitas Hayam Wuruk Perbanas
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENINGKATAN PERSONALITY DEVELOPMENT (GROWTH MINDSET, COMMUNICATION SKILL, ATTITUDE, DAN TEAMWORK): STUDI PADA GENERASI Z DALAM BERKARIR BIDANG BISNIS Nurul Hasanah Uswati Dewi; Linda Purnama Sari; Gunasti Hudiwinarsih; Soni Harsono; Nosy Yody Metana; Laqma Dica Fitrani
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 4 (2024): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i4.1359-1365

Abstract

Dalam mendukung visi pendidikan Indonesia, Kementrian Pendidikan, Kebudayaan, Riset dan Terknologi mengeluarkan kurikulum merdeka belajar. Keterkaitan antara Profil Pelajar Pancasila (P5) serta Kurikulum Merdeka Proyek adalah program P5 jadi salah satu penerapan dari Kurikulum Merdeka yang berupaya buat menumbuhkan kepribadian serta nilai- nilai Pancasila pada partisipan didik. SMA Antartika merupakan salah satu SMA swasta di Sidoarjo yang ingin mendukung Kurikulum Merdeka, selain itu para guru juga merasakan kurangnya potensi siswa SMA Antartika Sidoarjo dalam aspek personality development terutama dibidang soft skill. Tim pengabdian masyarakat memberikan solusi dengan melakukan pelatihan terkait personality development yang menyangkut growth mindset, communication skill, attitude, dan teamwork. Pelatihan ini dilaksanakan pada 23 Januari 2024, berlokasi di aula SMA Antartika Sidoarjo dan diikuti oleh 80 siswa. Metode yang digunakan adalah presentasi, diskusi, dan melakukan evaluasi dari pengisian pre-test dan post-test. 100% peserta pelatihan menunjukkan kemampuan dalam menyerap ilmu dan materi yang dipaparkan oleh narasumber, terbukti dari adanya kenaikan hasil evaluasi pre-test dan post-test. Hasil evaluasi tersebut juga ditunjukkan dengan hasil uji t yang terbukti signifikan artinya pelatihan Personality Development ini memiliki pengaruh dan mengalami peningkatan pengetahuan setelah mengikuti pelatihan tersebut.
Moderation Of Moral Identity In Ethical Judgement And Moral Intention Accounting Students NITA, Riski Aprillia; WULANDITYA, Putri; DEWI, Nurul Hasanah Uswati
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i1.716

Abstract

This study aims to determine the factors influencing ethical considerations and moral intentions (such as gender, perceived moral intensity, and perceived moral culture) with moral identity as a moderator. This study uses a survey method for data collection. The research respondents were 169 Hayam Wuruk Perbanas University accounting students who had taken audit courses—data analysis technique using SEM-PLS. The study results show that (1) ethical judgment is only influenced by perceived moral culture. In contrast, moral intention can be influenced by gender, perceived moral intensity, perceived moral culture with moral intention, and moral identity. (2) Moral identity can be a moderator of the effect of perceived moral intensity on moral intention and the influence of perceived moral culture on ethical judgment. This finding has implications for universities to provide a learning process about ethical dilemma cases not only in ethics courses but also in competency courses such as auditing practice.
Fostering a Smart Business Community: The Bluru Bangkit Sidoarjo(BBS) MSME Association: Pendampingan Smart Business Community Paguyuban UMKM Bluru Bangkit Sidoarjo (BBS) Nurul Hasanah Uswati Dewi; Deny Hermansyah; Reza Tianto
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 5 (2025): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in driving local and national economic growth, providing employment, and supporting household livelihoods. However, many MSMEs, especially those within the Bluru Bangkit Sidoarjo (BBS) Association, continue to face persistent challenges due to conventional business practices. Manual bookkeeping, non-standardized production processes, and the mixing of personal and business finances often lead to inefficiency, poor decision-making, and low competitiveness. This community service program aims to enhance the competitiveness and independence of BBS MSMEs by introducing production standardization and digital financial management through the FinTrack application. The program employs a combination of training sessions and tailored mentorship to equip MSME members with practical skills in production process management and digital financial operations. The initiative targets 80% adoption of Standard Operating Procedures (SOPs) in production and 75% independent utilization of FinTrack for financial recordkeeping. Early results show that MSME members demonstrate increased confidence, improved accuracy in bookkeeping, and greater consistency in product quality. This program aligns with the National Research Master Plan (RIRN) and supports several Sustainable Development Goals (SDGs), particularly SDG 8 (Decent Work and Economic Growth) and SDG 9 (Industry, Innovation, and Infrastructure). In the long term, this initiative is expected to strengthen business independence, foster innovation, and enhance the resilience of local economies through a sustainable Smart Business Community (SBC) model.
PENINGKATAN PERSONALITY DEVELOPMENT (GROWTH MINDSET, COMMUNICATION SKILL, ATTITUDE, DAN TEAMWORK): STUDI PADA GENERASI Z DALAM BERKARIR BIDANG BISNIS Hasanah Uswati Dewi, Nurul; Purnama Sari, Linda; Hudiwinarsih, Gunasti; Harsono, Soni; Yody Metana, Nosy; Dica Fitrani, Laqma
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 4 (2024): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i4.1359-1365

Abstract

Dalam mendukung visi pendidikan Indonesia, Kementrian Pendidikan, Kebudayaan, Riset dan Terknologi mengeluarkan kurikulum merdeka belajar. Keterkaitan antara Profil Pelajar Pancasila (P5) serta Kurikulum Merdeka Proyek adalah program P5 jadi salah satu penerapan dari Kurikulum Merdeka yang berupaya buat menumbuhkan kepribadian serta nilai- nilai Pancasila pada partisipan didik. SMA Antartika merupakan salah satu SMA swasta di Sidoarjo yang ingin mendukung Kurikulum Merdeka, selain itu para guru juga merasakan kurangnya potensi siswa SMA Antartika Sidoarjo dalam aspek personality development terutama dibidang soft skill. Tim pengabdian masyarakat memberikan solusi dengan melakukan pelatihan terkait personality development yang menyangkut growth mindset, communication skill, attitude, dan teamwork. Pelatihan ini dilaksanakan pada 23 Januari 2024, berlokasi di aula SMA Antartika Sidoarjo dan diikuti oleh 80 siswa. Metode yang digunakan adalah presentasi, diskusi, dan melakukan evaluasi dari pengisian pre-test dan post-test. 100% peserta pelatihan menunjukkan kemampuan dalam menyerap ilmu dan materi yang dipaparkan oleh narasumber, terbukti dari adanya kenaikan hasil evaluasi pre-test dan post-test. Hasil evaluasi tersebut juga ditunjukkan dengan hasil uji t yang terbukti signifikan artinya pelatihan Personality Development ini memiliki pengaruh dan mengalami peningkatan pengetahuan setelah mengikuti pelatihan tersebut.
Understanding Budget Reality in The Perspective of Symbolic Interactionism Ardini, Lilis; Dewi, Nurul Hasanah Uswati
International Research Journal of Business Studies Vol. 9 No. 2 (2016): August - November 2016
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.9.2.105-118

Abstract

This study aims to interpret the meaning of budget on one of the StateOwned Enterprises (SOEs) to minimize conflict between principal and agent. Analysis is done using symbolic interactionism method in interpretive paradigm. Data collection is conducted using in-depth interviews with informants who are very familiar with budgeting in PT Perkebunan Nusantara (PTPN). The results of this study reveal that budgeting process involves the interaction and action between the principal and the agent based on their own experiences in preparing the budget. Decision making is sorely needed, especially in a condition where an individual is able to free himself from the crisis called epiphany. Epiphany is a moment of experience that makes an impression on one’s life so as to form a character is called epiphany. It could be said that epiphany is the most critical moment ever experienced by someone that cannot be forgotten(Denzim, 1989) Social fact describes that a capitalistic company ownership thinks of itself with the purpose of fulfilling personal desires and prosperity, so in implementing budget preparation consisting of the symbol of numbers, it is always covered by passion of greed. Conflict of interest is very noticeable when the preparation and adoption of the budget is filled with a variety of interests. Regulatory system is becoming part of legitimate stage of budgeting that has become the elements of capitalist company ownership that eventually reap capitalist values in the accounting information, in which the decisions and the economic actions are also based on the capitalist values. The implication of this research is expected to provide practical recommendations to the good cooperation between the agent and principal in preparing the budget.
Accounting Students’ Choice on Accounting Information Technology Careers Dewi, Nurul Hasanah Uswati
International Research Journal of Business Studies Vol. 7 No. 3 (2014): December 2014 - March 2015
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.7.3.178-188

Abstract

The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly. This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.
UKURAN PERUSAHAAN SEBAGAI PEMODERASI FINANCIAL PERSPECTIVE DAN TAX AVOIDANCE DI INDUSTRI REKREASI DAN PARIWISATA Nurul Hasanah Uswati Dewi; Athala Asyifanaya
Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i2.2185

Abstract

The research aims to determine the influence of capital intensity, profitability, thin capitalization, and sales growth on tax avoidance using the company size as moderation variables. The research object is a recreation and tourism company listed on the Indonesia Stock Exchange (IDX) from 2017 to 2020. The number of sampled in this research was 68 samples selected with purposive sampling techniques. The data analysis used descriptive statistical analysis and multiple linear regression test with SPSS version 26 application. This study showed that the variable thin capitalization have positive effect on tax avoidance, while capital intensity, profitability, and sales growth variable have no effect on ta x avoidance. In addition, the result of this study based on the moderated regression analysis (MRA) test, the company size variable cannot moderate the influence of capital intensity, profitability, thin capitalization, and sales growth on the tax avoidance.
THE IMPLEMENTATION OF PSAK 69 IN THE LIVESTOCK SUB-SECTOR COMPANIES Nurul Hasanah Uswati Dewi; Yasmine Firdaus; Gunasti Hudiwinarsih; Nosy Yodi Metana
Jurnal Bisnis dan Akuntansi Vol. 26 No. 1 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i1.2433

Abstract

This study was conducted to explore how the implementation of accounting standard in agriculture sector companies in the livestock sub-sector in Indonesia. The data collection method used documentation techniques which were then analyzed using the Miles and Huberman model. The results show that all research subjects have been recognized and measured in accordance with accounting standard for asset agriculture and some have made full disclosure points based on accounting standard.  The number of samples from livestock companies is limited and difficult to obtain or access because not many companies in this sector are open to the public, most are still dominated by family-owned companies, local companies to MSMEs and some livestock companies are non-publicly or private companies This research is able to become an evaluation and recommendation for livestock companies to be encouraged to implement accounting standard in their financial reporting, in order to provide relevant information for investors.
CORPORATE GOVERNANCE IN THE EFFORT OF INCREASING THE COMPANY’S VALUE Nurul Hasanah Uswati Dewi
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 2 (2012): August 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.84

Abstract

It is important for the company to have its high value because it resembles the spirit of shareholdersincreasing wealth. The higher share prices make the higher the value of companystock. This study tries to examine the impact of the implementation of corporate governanceon company value and also explores the impact of firm value to the implementation of corporategovernance. This testing carried out on the top ten corporate governance perceptionindexes (CGPI) with other companies that are not in the top ten, but still within the same industryon company value. This study examined the different value of the company as measuredby Market to Book Value Equity (MTBVE), Market to Book Value Asset (MTBVA),Tobin's Q, the ratio of Value to book value of PPE (Property, Plant, and Equipment), the Ratioof Value to Depreciation Expense, Capital Expenditure to Book Value Asset (CAPBVA)and Capital Asset Expenditure to Market Value (CAPMVA). The result shows that only thevalue of MTBVE and the variable MTBVA among the top ten companies CGPI and does notin the top ten showed a difference. Therefore, the company value as indicated by MTBVE andMTBVA of the company receiving the top ten corporate governance index is higher thancompanies that did not receive.
The role of auditor in whistleblower system: The cases in Indonesia Nurul Hasanah Uswati Dewi; Djuwito Djuwito; Romanus Wilopo
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.456

Abstract

In 2012, the Association of Certified Fraud Examiners stated that 43% of frauds are detected by tip money. The role of tips for the people is a crucial factor in disclosing frauds. Most often, company frauds are revealed by a whistle blower. This study attempts to observe the dimensions of the existence and role of the organization of internal auditors and the witness protection agency as external factors influencing an internal auditor to become a whistle-blower. It also explores the effects of the internal auditor competencies, the moral attitude of the internal auditor, and the ethical behavior of company’s internal auditors as internal factors influencing an internal auditor on being a whistle-blower. The independent auditors are considered as the population as they are often connected with the internal auditors. They need the information from the internal auditor about fraud or abuse in the company. Questionnaires were mailed to them and analyzed using Partial Least Squares. It showed that only the ethical behavior of company’s internal auditors influenced them to be whistle blowers coupled by a witness protection program. To develop sound corporate governance in Indonesia, a whistle blower system is needed with emphasis on a strong witness protection. At present, Indonesia does not have the whistle blower act.
Co-Authors Abdullah Khoir Riqqoh Agnes Findia Novianti Alansyah Jaka Nur Adli Ali Soebijanto Anggraeni Meliana Annisa Mirah Fitria Manggabarani Athala Asyifanaya Bayu Hartarto Syafii Deny Hermansyah Desi Frida Priyanti Dewi Setyorini Dica Fitrani, Laqma Dinna Riyani Djuwito Djuwito Djuwito Djuwito Erida Herlina Herlina Gunasti Hudiwinarsih Gunasti Hudiwinarsih Jane Adriana Karmila Febrianti Komang Nia Gama Pertiwi laqma dica fitrani Lilis Ardini Linda Purnama Sari Linda Purnamasari Listianah Listianah Luciana Spica Almilia Lufi Yuwana Mursita Nita, Riski Aprillia Nosy Yodi Metana Nosy Yody Metana Nur Aina nur'aini rokhmania Nur'aini Rokhmania Rokhmania Nur'aini Rokhmania Nur'aini Rokhmania Nuraini Rokhmania, Nuraini Nurhidayah Chairany Permatasari Pepie Diptyana Pepie Diptyana Pepie Diptyana Purnama Sari, Linda Putri Wulanditya R. Wilopo Reza Tianto rokhmania, nur'aini Romanus Wilopo Rr. Iramani Septy Kurnia Fidhayatin Soni Harsono Soni Harsono Sri Lestari Kurniawati Tatik Suryani Tjahjani Prawitowati Yasmine Firdaus Yody Metana, Nosy Yuliati Galuh Nur Safitri