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All Journal Krisna: Kumpulan Riset Akuntansi AKRUAL: Jurnal Akuntansi JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION Minda Baharu JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Sebelas Maret Business Review Jurnal Bisnis Mahasiswa Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam JRAP (Jurnal Riset Akuntansi dan Perpajakan) Madani: Multidisciplinary Scientific Journal Influence: International Journal of Science Review Journal of Islamic Economics and Finance Hipkin Journal of Educational Research E-Jurnal Akuntansi
Diah Amalia
Politeknik Negeri Batam
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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SKEPTISISME PROJECT BASED LEARNING DAN PROBLEM BASED LEARNING DALAM PEMBELAJARAN AKUNTANSI BERKELANJUTAN: PERSPEKTIF MAHASISWA AKUNTANSI VINA KHOLISA DINUKA; Diah Amalia
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4774

Abstract

Penelitian ini bertujuan untuk mengetahui pandangan perilaku dan faktor skeptisisme yang timbul pada mahasiswa akuntansi dalam penerapan Problem Based Learning (PBL) dan Project Based Learning (PjBL). Metode penelitian menggunakan kombinasi model/desain Sequential Exploratory. Penelitian tahap pertama menggunakan metode kualitatif dan pada tahap kedua menggunakan metode kuantitatif. Teknik analisis data adalah Structural Equation Modelling-Partial Least Square (SEM-PLS) menggunakan software SmartPLS 3.0. Hasil penelitian kualitatif bahwa timbul sikap skeptis mahasiswa yang akan berdampak pada penerapan PBL/PjBL dalam kurikulum mata kuliah akuntansi. Untuk norma subjektif ini tidak mempengaruhi setiap keputusan yang akan diambil karena mahasiswa memiliki kecenderungan untuk tidak meyakini lingkungan sekitarnya, sehingga persepsi lingkungan sosial tidak dapat mempengaruhi mahasiswa untuk berperilaku skeptis. Sedangkan semakin kuat keyakinan akan sulitnya untuk melakukan kuliah PBL/PjBL sehingga semakin kuat keraguan yang muncul yang akan menyebabkan tidak efektifnya pelaksanaan kuliah PBL/PjBL. Hasil penelitian kuantitatif menyatakan bahwa attitude toward behaviour dan perceived behavioural control memiliki pengaruh yang signifikan terhadap variabel dependennya yaitu penerapan PBL/PjBL dalam kurikulum mata kuliah akuntansi. Untuk variabel subjective norm tidak memiliki pengaruh yang signifikan terhadap variabel penerapan PBL/PjBL dalam kurikulum mata kuliah akuntansi.
The Impacts of Project Based Learning Method on the Basic Accounting Competencies Alfonsa Dian Sumarna; Diah Amalia
Journal of Applied Accounting and Taxation Vol 7 No 2 (2022): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v7i2.4354

Abstract

Project Based Learning (PBL) is an instructional approach that involves students dealing with their problems by practicing in the field. The PBL is one of the choices of current learning methods in almost all scientific fields, including accounting. Based on the previous research, the PBL will only increase social value and soft skills, not basic accounting knowledge. The policy of implementing PBL in introductory courses is a complicated matter to the consequences of achievement in the essential accounting competencies. This descriptive quantitative research aims to evaluate the effectiveness of the application of PBL in introductory accounting courses for first’s year students by using Kirkpatrick’s four levels evaluation model. Respondents consisted of 3 subjects in PBL those are of 155 students, five teaching lecturers, and 11 clients. This model includes the evaluation on four levels: reaction, learning, impact, and outcome. This research resulted in exciting findings, namely that the PBL provides more experience in soft skills (human literacy, technological literacy, data literacy) and critical thinking patterns rather than increasing the achievement of the essential accounting competencies. The suggestion that can be given is that the PBL should be applied to subjects with achievements beyond the essential competencies, in which the first year is crucial to equip students with basic accounting knowledge. Basic knowledge becomes the foundation for the following year’s course level, so it must be prepared wisely.
Sosialisasi Perpajakan dan Pengetahuan Pajak Terhadap Kepatuhan Pajak Riri Zelmiyanti; Diah Amalia
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 7 No 01 (2020)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (607.725 KB) | DOI: 10.35838/jrap.2020.007.01.3

Abstract

ABSTRACT This study aims to examine tax information dissemination and tax knowledge on tax compliance. The method used in this study is a survey of taxpayers in Batam State Polytechnic. The analytical tool used is Structural Equation Modeling - Partial Least Square (SEM-PLS) using WarpPLS 6.0 software. H2 in this study is supported, tax socialization directly influences the significance of tax compliance P <0.01 with R2 value of 28%. Tax knowledge has an effect on tax compliance with a significance value of P <0.01 with R2 value of 0.27 so that it supports H2. Knowledge of taxation partially mediates the effect of taxation socialization on tax compliance, the form of partial mediation shows that knowledge is not the only mediator of the relationship of socialization to tax compliance but there are other mediators. ABSTRAK Penelitian ini bertujuan untuk menguji sosialisasi perpajakan dan pengetahuan pajak terhadap kepatuhan pajak. Metode yang digunakan pada penelitian ini yaitu survei terhadap wajib pajak di lingkungan Politeknik Negeri Batam. Alat analisis yang digunakan Structural Equation Modelling - Partial Least Square (SEM-PLS) menggunakan software WarpPLS 6.0. H2 pada penelitian ini terdukung, sosialisasi perpajakan berpengaruh secara langsung terhadap kepatuhan pajak signifikansi P<0,01 dengan nilai R2 sebesar 28%. Pengetahuan pajak berpengaruh terhadap kepatuhan pajak nilai signifikansi P<0,01 dengan nilai R2 0,27 sehingga mendukung H2. Pengetahuan perpajakan memediasi secara parsiel pengaruh sosialisasi perpajakan terhadap kepatuhan pajak, bentuk parsiel mediasi menunjukan bahwa pengetahuan bukan satu-satunya pemediasi hubungan sosialisasi terhadap kepatuhan pajak namun terdapat pemediasi lain. JEL Classification: H21, H25
Strategi Pencegahan Kecurangan Akademik Mahasiswa Akuntansi Pada Program Magang Industri Rezky Oktaviahidayanti Syamsul; Muhammad Ramadhan Slamet; Diah Amalia; Febrina Wulandari; Yunisha Anjali Rahma; Wiansri Syahmawuli
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 11 No 1 (2023): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2023
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v11i1.4691

Abstract

The aims of this study are 1) to identify the factors that are the root cause of the vulnerability of academic fraud committed by Perguruan Tinggi ABC accounting students on administrative internship documents in the form of soft files, and 2) determine strategies to prevent acts of academic fraud committed by Perguruan Tinggi ABC accounting students. on the internship administrative documents in the form of soft files. The type of research is descriptive research. The data collection method used in this research is the method brainstorming. The results of this study are 1) the factors causing academic fraud committed by Perguruan Tinggi ABC accounting students on internship administrative documents in the form of soft files, namely man, material, measurement, method, machine and mother nature; and 2) The strategy formulated to prevent acts of academic fraud committed by Perguruan Tinggi ABC accounting students on internship administrative documents in the form of soft files is to prepare staff specialfor internship administration, design applications for internships, monitor regularly between Internship Supervisors and Supervisors, make documents and technical guide videos, and helpdesk related to the internship program.
Business Process Improvement Melalui Pengembangan Teknologi Informasi Pada UMKM Tangan Diatas Kota Batam Diah Amalia; Shinta Wahyu Hati; Dwi Amalia Purnamasari; Banu Failasuf; Jessica Olifia; Vina Kholisa Dinuka; Fandy Bestario Harlan
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 11 No 1 (2023): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2023
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v11i1.5372

Abstract

The purpose of the research is to adjust and apply inventory planning in accounting and inventory control, to identify and evaluate inventory management problems as well as making a Web-Based Goods Inventory Application Prototype in the culinary field of Batam City TDA. The research method is a qualitative approach method and the Business Process Improvement Framework method and a Web-Based Goods Management Application Prototype using the Waterfall model. The process of collecting data through surveys and interviews. The research results are (1) the application of the inventory recording method has not used the perpetual method. The respondent's inventory valuation method uses the First in First out Method. Inventory measurement for respondents only recorded the cost of purchasing inventory so that it was not in accordance with PSAK No.14. Disclosure of inventories to respondents is presented in the financial statements, namely the balance sheet and income statement so that they are in accordance with PSAK No.14 (Revised 2015); (2) In the operational management of inventory in the warehouse, there are business processes for requesting goods in the Warehouse that are still not effective, business processes for receiving raw materials that are not yet effective and optimal, business processes for returning materials or goods from warehouses to suppliers due to non-conformance of goods, and sales business processes materials to users who are not yet effective. Researchers compile and submit Warehousing Operational Standards, it is hoped that the management from Curry Up, Jomtri, Baabaa Kambing can implement the SOP; (3) Researchers create a Web-Based Inventory Application Prototype using the Waterfall model with the stages of needs analysis and system design.
PROCEDURE FOR COOPERATION CONTRACT AT PT DEBERSA SUKSES JAYA Jawak, Elsa Ulina; Amalia, Diah
Jurnal Bisnis Mahasiswa Vol 2 No 3 (2022): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v2i3.63

Abstract

This study report discusses the procedures for implementing the Cooperation contract procedures at PT. Debersa Sukses Jaya. The purpose of this research is to create and compile Standard Operating Procedures for Cooperation Contract Procedures in accordance with the process of establishing cooperation with clients at PT. Debersa Sukses Jaya. This study uses data that has been analyzed using qualitative methods of narrative analysis and the data collection method is carried out by observation and interview techniques. The results of the study stated that an answer was obtained from the identification process for the cause of the client who did not fulfill his responsibilities as a service user, the process of cooperation contract procedures at PT. Debersa Success Jaya, and has created and compiled Standard Operating Procedures for Cooperation Contract Procedures at PT. Debersa Success Jaya.
Do Auditor Characteristics Lead to Tax Avoidance? Amalia, Diah; Aritonang, Agustinus Lambas Cardo
INFLUENCE: INTERNATIONAL JOURNAL OF SCIENCE REVIEW Vol. 6 No. 2 (2024): INFLUENCE: International Journal of Science Review
Publisher : Global Writing Academica Researching and Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine the influence of audit fees, audit tenure, and audit opinions on tax avoidance, with firm size, leverage, and profitability as control variables. The study focuses on companies in the financial sector listed on the Indonesia Stock Exchange (IDX) during the 2015-2021 observation period. The sample selection technique used is purposive sampling, resulting in a sample of 41 companies with 287 data points. Eviews 12 is utilized in this quantitative study. The research results indicate that audit fees, audit tenure, and audit opinions do not significantly influence tax avoidance. The implications of this research highlight the importance of tax planning for companies.
Analisis Money Management terhadap Kondisi Keuangan Mahasiswa Rantau Jannah, Annisa I’zzatul; Amalia, Diah; Marischa, Naifa Nur; Azyan, Nayla Ikhsani; Afriyanti, Nur Afipah; Ningati, Restu Setia; Rozak, Rama Wijaya Abdul
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 3 (2024): Madani, Vol. 2, No. 3 2024
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11098569

Abstract

This research aims to find out how the financial condition of overseas students is in managing their finances independently. This research uses a descriptive quantitative method by distributing a digital questionnaire in the form of a Google Form which is shared on social media. This research was conducted on overseas students in Indonesia based on class, gender, region of origin, and monthly pocket money, as well as the influence of lifestyle on their financial management. The results of this research show that women have better financial management compared to men in their daily lives. The pocket money that overseas students receive every month also influences their financial management. The application of money management in everyday life is very important for overseas students. Therefore, researchers provide effective ways regarding how to manage finances well.
Analysis of Kurikulum Merdeka development and its application in classroom accounting learning Amalia, Diah; Nabila, Sofa; Sofa, Myisha Azlia Nafhatus; Desyanti, Intan
Hipkin Journal of Educational Research Vol. 2 No. 1 (2025): Hipkin Journal of Educational Research, April 2025
Publisher : Himpunan Pengembang Kurikulum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64014/hipkin-jer.v2i1.38

Abstract

Kurikulum Merdeka can not only improve the quality of education, but can also build highly competitive human resources to meet the needs of the times. This research article discusses the development of a kurikulum merdeka and its influence on accounting learning in the classroom. This research aims to give freedom to educational institutions, educators, and students in determining the learning process. In this research, the curriculum plays an important role as a learning guide and a tool to develop abilities, shape character, and improve student competencies. The curriculum is designed to prepare students to face global challenges that continue to grow and answer various educational challenges in the digital era and globalization. This research uses a qualitative descriptive method to describe the situation factually. Data was collected by conducting interviews, documentation, and literature studies. The results of this study indicate that the success in developing the kurikulum merdeka is greatly influenced by collaboration between the principal, deputy principal for curriculum, program leader, teachers, and library managers. Implementing the kurikulum merdeka in schools, which are the objects of research, shows success in curriculum development. Not only has it succeeded in developing a curriculum that meets national education standards, but it is also relevant to the world of work demands.   Abstrak Kurikulum Merdeka tidak hanya dapat meningkatkan kualitas pendidikan, tetapi juga dapat membangun sumber daya manusia yang berdaya saing tinggi untuk memenuhi kebutuhan zaman. Penelitian artikel ini membahas tentang pengembangan kurikulum merdeka dan pengaruhnya terhadap pembelajaran akuntansi di kelas. Tujuan dari penelitian ini adalah untuk memberikan kebebasan kepada institusi pendidikan, pendidik, dan peserta didik dalam menentukan proses pembelajaran. Pada penelitian ini kurikulum berperan penting sebagai panduan belajar dan alat untuk mengembangkan kemampuan, membentuk karakter, dan meningkatkan kompetensi peserta didik. Kurikulum dirancang untuk mempersiapkan peserta didik menghadapi tantangan global yang terus berkembang serta menjawab berbagai tantangan pendidikan di era digital dan globalisasi. Metode pada penelitian ini menggunakan metode deskriptif kualitatif untuk menggambarkan keadaan secara faktual. Pengumpulan data yang dilakukan dengan melakukan wawancara, studi dokumentasi, dan studi literatur. Hasil dari penelitian ini menunjukkan bahwa keberhasilan dalam pengembangan Kurikulum Merdeka sangat dipengaruhi oleh kolaborasi antara kepala sekolah, wakil kepala sekolah bidang kurikulum, ketua program, para pendidik, dan pengelola perpustakaan. Implementasi kurikulum merdeka pada sekolah yang menjadi objek penelitian menunjukkan keberhasilan dalam pengembangan kurikulum. Tidak hanya berhasil mengembangkan kurikulum yang memenuhi standar pendidikan nasional, tetapi juga relevan dengan tuntutan dunia kerja. Kata Kunci: Kurikulum Merdeka; pembelajaran akuntansi; pengembangan kurikulum
Peran Ekonomi Islam dalam Mengatasi Judi Online Diah Amalia; Ine Azizah; Monicha Dewi Anggraeni; Naifa Nur Marischa; Salsabila Meydiawanti; Zahra Tazkia; Edi Suresman
Journal of Islamic Economics and Finance Vol. 3 No. 2 (2025): Mei: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v3i2.2542

Abstract

This study aims to analyze the role of Islamic economics in regulating online gambling which is increasingly popular among Indonesian people, even Muslims. This study uses a qualitative method with a literature study approach to analyze the impact of online gambling and offers solutions based on Islamic economic principles. The data collected in this study were analyzed by reading, reviewing, and summarizing the results of previous studies that have been conducted on the influence of learning motivation on academic achievement in economics subjects. The results of the study indicate that online gambling damages five main aspects of the maqashid sharia, namely religion, soul, mind, property, and descendants. To overcome this problem, Islamic economics offers an approach to Islamic financial literacy education, economic empowerment through Islamic microfinance institutions such as Baitul Maal wat Tamwil (BMT), and strengthening government regulations in prohibiting and supervising online gambling practices. This study recommends collaboration between the government, financial institutions, and Islamic organizations to increase public awareness, strengthen spiritual values, and create halal economic opportunities as a more productive alternative. Thus, the application of Islamic economic principles is expected to be able to create a just, prosperous, and free society from online gambling practices.
Co-Authors Adi Irawan Setiyanto Afriyanti Hasanah Afriyanti, Nur Afipah Alfonsa Dian Sumarna Anjelina, Anjelina Arif Darmawan Aritonang, Agustinus Lambas Cardo arniati, arniati Azyan, Nayla Ikhsani Banu Failasuf Dedi Kurniawan Desyanti, Intan Doni Putra Utama Edi Suresman Fandy Bestario Harlan FEBRINA WULANDARI Febrina Wulandari Grace Oyeyemi Ogundajo Ine Azizah Irianto, Danar Jannah, Annisa I’zzatul Jawak, Elsa Ulina Jessica Olifia Lanniari HS, Rizki Lusiana Sartika Marischa, Naifa Nur Mayasari, Mega Monicha Dewi Anggraeni Muhammad Ramadhan Slamet Nabila, Sofa Naifa Nur Marischa Nanik Lestari Ningati, Restu Setia Normiati Normiati Nova Sabrina Nur Eliza Ogundajo, Grace Oyeyemi Purnamasari, Dwi Amalia Rahman, Fuad Arif Ramadhan, Muhammad Zaki Rezky Oktaviahidayanti Syamsul RIA ANGGRAINI Riri Zelmiyanti Riri Zelmiyanti, Riri Rozak, Rama Wijaya Abdul Salsabila Meydiawanti Shinta Wahyu Hati Sofa, Myisha Azlia Nafhatus Steven Ferdiansyah Utama, Doni Putra Venni Agnatia Vina Kholisa Dinuka Wiansri Syahmawuli Wika Arsanti Putri Yunisha Anjali Rahma Zahra Tazkia