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All Journal Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review 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 Journal of Governance, Taxation, and Auditing International Research Journal of Business Studies
Nurul Hasanah Uswati Dewi
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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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An Investigation of the Theory of Planned Behavior and the Role of Tax Amnesty in Tax Compliance Novianti, Agnes Findia; Uswati Dewi, Nurul Hasanah
The Indonesian Accounting Review Vol. 7 No. 1 (2017): January - June 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i1.961

Abstract

The individual taxpayers’ low awareness has become the main problem of developing countries in tax aspect. Thus, this study aimed to examine the determinant factors of tax noncompliance using Ajzen’s (1991) Theory of Planned Behavior as a theoretical framework. Specifically, Tax Amnesty is added to the theory’s constructs: attitude, subjective norms, and perceived behavioral control. Tax Amnesty is expected to be a moderating influence. The population of this study is individual taxpayer in KPP Pratama Sukomanunggal. Based on convenience sampling method, the number of sample in this study are 145 samples. The data was analyzed using Structural Equation Modeling (SEM) with SmartPLS.3.0 and SPSS 21. The results indicated that first, attitude and subjective norms are significantly influence behavioral intention except perceived behavioral control. Second, the model including Tax Amnesty provides a significant influence of tax noncompliance in two constructs; attitude and subjective norms. However, the interaction effect of perceived behavioral control does not appear significantly.
The effect of audit tenure, audit rotation, accounting firm size, and client’s company size on audit quality Priyanti, Desi Frida; Uswati Dewi, Nurul Hasanah
The Indonesian Accounting Review Vol. 9 No. 1 (2019): January - June 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i1.1528

Abstract

This study aimed to examine the effect of audit tenure, audit rotation, public accounting firm size, and client’s company size on audit quality. Audit quality in this study is peroxided by earnings quality which is measured by the level of discretionary accruals of modified jones model, while audit tenure is measured by counting the year in which the same auditors have made work engagement with the auditee. Audit rotation and public accounting firm size are measured by using dummy variable, while client’s company size is measured by using the growth of total assets. The population in this study consists of public companies, especially the telecommunications and retail sectors service companies listed in Indonesia Stock Exchange in the period 2012-2017. Sampling technique used is purposive sampling method. The total of the sample is 30 companies. After data observation, there are 73 samples included as outlier and should be excluded from samples of observation. So, the final data used are 107 data. Multiple linear regressions analysis is used as analysis technique. The empirical results of this study show that audit tenure and public accounting firm size have no effect on audit quality; audit rotation has negative and significant effect on audit quality; and client’s company size has positive and significant effecton audit quality.
The effect of personal cost, anticipatory socialization, and gender on whistle-blowing intention Adli, Alansyah Jaka Nur; Uswati Dewi, Nurul Hasanah
The Indonesian Accounting Review Vol. 7 No. 2 (2017): July - December 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.1601

Abstract

Fraud is difficult to detect because the doer attempts to cover up this unethical activity. The lack of experience in detecting fraud is one factor why the auditor could not predict any fraud. Whistle-blowing system could be the light to reveal the fraud in organization. This research is to socialize and educate the students that if there are fraud activities to be reported (whistle-blowing), they must consider some factors such as; personal cost effect, anticipatory socialization, and gender. The population of this research is Bachelor degree students of Accounting. The sampling method used is Convenience Sampling with 86 respondents of Bachelor’s degree students of Accounting chosen as the research sample. This research is classified in quantitative research with primary data source using ques-tionnaire measured with Likert scale. The analysis methods used are validity test, relia-bility test, classical assumption test, hypothesis test, and multiple linear analyses. The result indicates that (1) personal cost has a significant influence on whistle-blowing intention, (2) anticipatory socialization has a significant influence on whistle-blowing intention, and (3) gender has a significant influence on whistle-blowing intention.
The effect of corporate governance, leverage, and liquidity on islamic social reporting (ISR) disclosure in islamic commercial banks in Indonesia Riyani, Dinna; Uswati Dewi, Nurul Hasanah
The Indonesian Accounting Review Vol. 8 No. 2 (2018): July - December 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i2.1628

Abstract

Islamic Social Reporting is the standard index of performance reporting in sharia-based companies. This index was born on the basis of reporting standards based on AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions). The objective of this research was to knowing the extent of Corporate Governance, leverage dan liquidity of Islamic Social Reporting Disclosure (ISR). The independent variables were used in this study is The Board of Comisionner, The Board of Directors, The Audit Comitte, Sharia Supervisory Boad, leverage and liquidity, while the dependent variable is the ISR disclosure. Samples were taken by using census sampling technique. The final sample as many as 12 islamic bank in Indonesia on 2012-2016. Data analysis method of the data used in this research is descriptive analysis, classical assumption test, and multiple linear regression using SPSS 23 for windows. The results of this study showed that The Board of Comisionner and liquidity has effect ISR disclosure. The Board of Directors, The Audit Comitte, Sharia Supervisory Boad, leverage does not affect the ISR disclosure.
The effect of corporate governance on company value (Empirical study of LQ 45 companies listed on the Indonesia Stock Exchange period 2015-2017) Febrianti, Karmila; Uswati Dewi, Nurul Hasanah
The Indonesian Accounting Review Vol. 9 No. 2 (2019): July - December 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i2.1769

Abstract

This research aims to examine the effect of corporate governance on company value of LQ 45 companies listed on the Indonesia Stock Exchange (IDX). The corporate governance mechanism consists of institutional ownership, proportion of independent commissioner, managerial ownership, independent audit committee, remuneration and nomination committee, board of directors, and board of commissioners, while firm value is proxied by Tobin’s Q. This research used 106 companies as a sample taken from a population of 135 companies in LQ 45 listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The data were analyzed using a multiple linier regression analysis with SPSS program. The result shows that corporate governance mechanisms which are proxied by institutional ownership, proportion of independent commissioners, board of directors, and board of commissioners have an effect on firm value, while the corporate governance which are proxied by managerial ownership, independent audit committee, and remuneration and nomination committee have no effect on firm value.
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.
UKURAN PERUSAHAAN SEBAGAI PEMODERASI FINANCIAL PERSPECTIVE DAN TAX AVOIDANCE DI INDUSTRI REKREASI DAN PARIWISATA Dewi, Nurul Hasanah Uswati; Asyifanaya, Athala
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; Firdaus, Yasmine; Hudiwinarsih, Gunasti; Metana, Nosy Yodi
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.
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.
Co-Authors Abdullah Khoir Riqqoh Adli, Alansyah Jaka Nur Adriana, Jane Agnes Findia Novianti Alansyah Jaka Nur Adli Ali Soebijanto Anggraeni Meliana Asyifanaya, Athala Bayu Hartarto Syafii Deny Hermansyah Desi Frida Priyanti Dewi Setyorini Dewi Setyorini Dica Fitrani, Laqma Dinna Riyani Djuwito Djuwito Djuwito Djuwito Febrianti, Karmila Firdaus, Yasmine Gunasti Hudiwinarsih Jane Adriana Komang Nia Gama Pertiwi Komang Nia Gama Pertiwi laqma dica fitrani Lilis Ardini Linda Purnamasari Listianah Listianah Luciana Spica Almilia Lufi Yuwana Mursita Meliana, Anggraeni Metana, Nosy Yodi Nita, Riski Aprillia Novianti, Agnes Findia Nur Aina Nur Aina nur'aini rokhmania Nur'aini Rokhmania Nuraini Rokhmania, Nuraini Nurhidayah Chairany Permatasari Pepie Diptyana Pepie Diptyana Priyanti, Desi Frida Purnama Sari, Linda Putri Wulanditya R. Wilopo Reza Tianto Riyani, Dinna rokhmania, nur'aini Romanus Wilopo Rr. Iramani Septy Kurnia Fidhayatin Soni Harsono Sri Lestari Kurniawati Syafii, Bayu Hartarto Tatik Suryani Tjahjani Prawitowati Yody Metana, Nosy