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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) International Journal of Management Science and Information Technology (IJMSIT) Jurnal Pengabdian Masyarakat SENSASI
Sri Trisnaningsih
UPN Veteran Jawa Timur
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Peran Resiko Sanksi Pada Pengaruh Good Governance Dan Whistlebowing System Terhadap Kepatuhan Wajib Pajak Lutfi Silfia Ningrum; Sri Trisnaningsih
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34419

Abstract

 This study aims to determine the effect of Good Governance and Whistleblowing System on individual taxpayer compliance with Tax Sanctions as a moderating variable in the Pratama Surabaya Mulyorejo Tax Office (KPP). The population in this study were all individual taxpayers registered at KPP Surabaya Mulyorejo. The number of samples used in this study were 100 respondents who were calculated based on the Slovin formula with the incidental sampling method sampling technique. Data collection in this study was carried out by using a questionnaire method. The method used in this research is MRA (Moderate Regression Analysis). The results showed that Good Governance and Whistleblowing System had a positive effect on Taxpayer Compliance. The Tax Sanctions variable can moderate the relationship between Good Governance and the Whistleblowing System on Taxpayer Compliance.
The Effect of Good Corporate Governance on Profitability with Corporate Csr Disclosure as Intervening Variables Havit Kurniawan Purnama; Sri Trisnaningsih
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 1 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/ja.v7i1.907

Abstract

Pembahasan studi ini bertujuan untuk memahami dampak dari “GCG (kepemilikan institusional, kepemilikan manejerial, dewan komisaris, komite audit) serta profitabilitas pada pengungkapan CSR oleh perusahaan LQ45 Tahun 2016 – 2018”. “Data penelitian” dicari melalui “BEI (Bursa Efek Indonesia)”. “Jenis penelitian” yang diterapkan menerapkan teknik “penelitian kuantitatif”. “Populasi” pada pembahasan studi ini terbentuk atas “Perusahaan LQ 45 yang terdaftar dalam Bursa Efek Indonesia tahun 2016 – 2018 yang berjumlah 56 Perusahaan” sedangkan sampel yang digunakan adalah 37 perusahaan. Pembahasan studi ini menggunakan “Partial Least Square dan uji t sebagai analisis data”. Hasil penelitian menunjukkan dimana “dewan komisaris serta komite audit berdampak signifikan pada profitabilitas”, sedangkan “kepemilikan institusional, kepemilikan manajerial dan corporate social responsibility tidak mempunyai dampak signifikan pada profitabilitas”.This study aims to understand the impact of “GCG (institutional ownership, managerial ownership, board of commissioners, audit committee) and profitability on CSR disclosure in LQ45 companies in 2016 – 2018”. Research data were obtained from “the IDX (Indonesia Stock Exchange)”. This study is using “quantitative research method”. The population is consisted of “LQ 45 companies listed on the Indonesia Stock Exchange in 2016 – 2018 with number of 56 companies” while the samples is 37 companies. This study is using “Partial Least Square and t test as data analysis”. The results showed that “the board of commissioners and audit committee had a significant effect on profitability”, while “institutional ownership, managerial ownership and corporate social responsibility had no significant effect on profitability”.
Analysis Violation of Professional Ethics in Manipulation Report Finance (Study The case of PT Garuda Indonesia) Mufidatur Rohmah; Sri Trisnaningsih
International Journal of Management Science and Information Technology Vol. 3 No. 1 (2023): January - June 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v3i1.844

Abstract

Everyone around the world is talking about the financial statement manipulation scandal. One of the many fraud or manipulation scandals in Indonesia's financial statements that has caught the public's attention is that of PT Garuda Indonesia. The purpose of this research is to analyze the professional ethics violated by the accountants of PT Garuda Indonesia when manipulating or falsifying financial statements. This study employs a case study approach and a qualitative research method at PT Garuda Indonesia. The data collection technique uses the literary method, namely searching for or digging various types of information related to violations of professional ethics in manipulating financial reports sourced from several types of literature originating from research journals, books, articles, and electronic media. Integrity, objectivity, competence, professional due care, and professional behavior are the principles of accounting ethics that were found to have been violated in this study.
Analysis of the Role Whistleblowing System for Fraud Pervention: Theory of Planned Behavior Mesra Amalia Ramadhani; Sri Trisnaningsih
International Journal of Management Science and Information Technology Vol. 3 No. 1 (2023): January - June 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v3i1.860

Abstract

The existence of economic development makes the business world also develop and of course it will be more complex, the practice of crime in the form of fraud is also developing. Corruption cases are ranked first in the most detrimental fraud cases in Indonesia. Most fraud is carried out by internal companies because most of them already know where the loopholes are. This form of prevention can be carried out through a whistleblowing system, where as one of the effective control mechanisms in detecting fraud or fraud within the organization. The term for whistleblowing system reporters is whistleblower. By carrying out a whistleblowing system action, many threats and risks will be faced by the reporter. So this study uses the Theory of Planned Behavior in describing an intention to commit fraud (cheating). This research is qualitative by using a literature review approach. In this study using secondary data. This study explains that the application of the theory of planned behavior is a reference for companies in improving the whistleblowing system to anticipate fraud prevention, in which there are three factors, namely: Attitude, individual perception to do or not to do a behavior and readiness or ability to control that behavior. lead to whistleblowing behavior.
Model Pembelajaran dengan Metode Team Teaching Sri Trisnaningsih
Jurnal Pengabdian Masyarakat SENSASI Vol. 2 No. 01 (2022): Jurnal Pengabdian Masyarakat SENSASI
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/sensasi.v2i1.60

Abstract

Tujuan pelatihan dan pembelajaran “Team Teaching” diharapkan agar para dosen mampu merencanakan proses pembelajaran dengan team teaching dan melaksanakannya dalam perkuliahan. Sesuai dengan tugas dan tanggung jawab dosen dalam proses pembelajaran. Metode team teaching dapat dibagi menjadi dua, yakni team teaching penuh (full team teaching), dan semi team teaching atau team planning. Model team teaching penuh, perencanaan dan pelaksanaan pembelajaran dilaksanakan bersama-sama oleh anggota tim. Adapun semi team teaching, anggota tim membuat perencanaan bersama tetapi pelaksanaan mengajar sendiri-sendiri. Berdasarkan hasil pengamatan di lokasi pelatihan, menunjukkan bahwa sebagian besar dosen masih belum mengerti dan belum memahami proses pembelajaran dengan model team teaching. Proses pembelajaran dalam bentuk team teaching belum direncanakan dengan cermat serta belum dilaksanakan dengan komitmen yang tinggi.
Co-Authors Havit Kurniawan Purnama Lutfi Silfia Ningrum Mesra Amalia Ramadhani Mufidatur Rohmah