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All Journal Jurnal Reviu Akuntansi dan Keuangan JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Monex: Journal of Accounting Research Akuisisi : Jurnal Akuntansi JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JPM (Jurnal Pemberdayaan Masyarakat) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Owner : Riset dan Jurnal Akuntansi JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Akuntansi Jurnal Pengabdian Masyarakat Asia International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Pengabdian kepada Masyarakat Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) International Journal of Community Service Journal of Tourism Economics and Policy Riset Akuntansi (RISTANSI) Buletin Abdi Masyarakat (BAM) JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Magister Akuntansi Trisakti Jurnal ekonomi Manajemen dan Bisnis (JUBIS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal Research of Social Science, Economics, and Management TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat MDP Student Conference AMMA : Jurnal Pengabdian Masyarakat JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Indonesian Journal of Education and Development Research Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) E-Amal: Jurnal Pengabdian Kepada Masyarakat IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita JAS (Jurnal Akuntansi Syariah) Jurnal Ilmiah Riset Aplikasi Manajemen
Justita Dura
Institut Teknologi Dan Bisnis Asia Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Other

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Penerapan Akuntansi Lingkungan Terhadap Pengelolaan Limbah Bahan Berbahaya Beracun (B3) Pada PT Master Mat Ismaya Khoirun Nisa; Dura, Justita
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 2 (2024): Juli 2024
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

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

Abstract

 This research aims to determine the application of environmental accounting to the management of toxic hazardous waste (B3) at PT Master Mat. Starting from waste processing activities and the impact of implementing environmental accounting. This research uses a descriptive method by collecting data sources through observation and interviews. The research results show that waste management activities have been carried out appropriately. The financial report regarding waste processing at PT Master Mat does not yet present a separate environmental cost report in the Financial Report. Future research is expected to be able to develop populations and other independent variables to obtain more accurate and comprehensive results.      
Dampak E-Tax System dan Konsultan Pajak Terhadap Kepatuhan dengan Kepuasan Wajib Pajak Sebagai Variabel Intervening Yohanes Kribiyantara; Justita Dura; Mohammad Bukhori
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2435

Abstract

Because tax revenue is the main source of state funding for national development, it is essential for the government, particularly the Directorate General of Taxes, to improve taxpayer compliance with tax obligations. Shifting from traditional face-to-face services to digital services, known as the electronic tax system (e-tax system), includes online reporting through e-filing, e-form, e-bupot unification, e-bupot21, and e-invoice. This is one strategy to improve compliance. Tidak banyak penelitian yang dilakukan tentang dampak dari these services on tax compliance, mediated by taxpayer satisfaction, meskipun mereka dimaksudkan untuk mempersederhanakan pembayaran pajak dan diwajibkan. A sample of 117 taxpayers, who are clients of tax consultants and members of the Indonesian Tax Consultants Association (IKPI) Balikpapan Branch, was used in this study to investigate the impact of the e-tax system on taxpayer compliance in Balikpapan City, with taxpayer satisfaction as an intervening variable. SmartPLS 4.0.9.6 software was used for data analysis using SEM-PLS. Hasilnya menunjukkan bahwa penerapan e-tax system berdampak positif dan signifikan terhadap taxpayer satisfaction dan compliance. Furthermore, taxpayer satisfaction has a positive and significant impact on taxpayer compliance. Additionally, as an intervening variable, taxpayer satisfaction has a positive and significant impact on taxpayer compliance
PENGARUH PELATIHAN AKUNTANSI, DAN LAMA USAHA TERHADAP PERENCANAAN DAN PENGGUNA INFORMASI AKUNTANSI PADA UMKM KECAMATAN LOWOKWARU KOTA MALANG Ayu Krisnawati; Linda Wahyu Widiastuti; Justita Dura; Mochamad Renaldi
RISTANSI: Riset Akuntansi Vol. 4 No. 1 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 1, Juni 2023
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v4i1.1746

Abstract

To determine the effect of accounting training, and length of business on the planning and use of accounting information in MSMEs in Lowokwaru sub-district, Malang City. The sampling technique was by distributing questionnaires, with a total sample of 97 respondents. The research method used is quantitative. with the help of the SPSS 25 application. The results showed that accounting training and length of business had an influence on the planning and use of accounting information in Lowokwaru District, Malang City. Future research is expected to use a broader and more comprehensive research sample.
IMPLEMENTASI PENCATATAN KEUANGAN PADA USAHA KECIL DAN MENENGAH: Studi pada Sentra Industri Kripik Tempe Sanan di Kota Malang Andarsari, Pipit Rosita; Dura, Justita
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 12 No 1 (2018): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v12i1.16

Abstract

This study aims to determine the application of financial records on small and medium business units (SMEs) because the SME sector is currently the sector that became the government's flagship. The analytical technique used qualitative descriptive analysis, using intepretive paradigm. Data collected through observation and in-depth interviews to informants to see the practice of applying financial records has been presented properly and correctly and refers to the theory of accounting systems associated with general-purpose financial records. There are two forms of accounting practice in SME Sanan - Malang, which is accounting only practiced in the mind / memory and made some accounting records to the preparation of financial statements balance and L / R. The benefits of these two forms of accounting are limited to the control of some business activities. In this case, SMEs still do not have the ability to present complete and appropriate financial information.
PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA: Studi Kasus Pada Sektor Manufaktur Dura, Justita
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 11 No 1 (2017): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v11i1.34

Abstract

This study aims to determine the effect of profitability, solvency and size of the company to the audit report lag in manufacturing companies listed in Indonesia Stock Exchange 2010-2013. The samples used as many as 105 companies with purposive sampling technique. The analysis technique used is multiple linear regression analysis. The results showed that (1) the profitability affect audit report lag indicates that companies that get a big profit tends to make the process shorter than audit firms experienced a small profit. (2) the liquidity affect audit report lag, (3) the solvency effect indicates that the high amount of debt of the company will lead the audit process is relatively long, and (4) the size of the company does affect indicating that a large or small amount of assets owned by the company does affect the length or in short the process of preparing the financial statements of the company.
PENGARUH AKUNTABILITAS PENGELOLAAN KEUANGAN ALOKASI DANA DESA, KEBIJAKAN DESA, DAN KELEMBAGAAN DESA TERHADAP KESEJAHTERAAN MASYARAKAT: Studi Kasus Pada Desa Gubugklakah Kecamatan Poncokusumo Kabupaten Malang Dura, Justita
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 10 No 2 (2016): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v10i2.70

Abstract

The purpose of this study examines the effect of financial management accountability allocation of village funds, village policy, institutional and villages on the welfare of the community. It is also conducted to determine whether the allocation of funds financial management accountability village, village policies, and village institutions jointly affect the welfare of the community. Respondents consisted of 55 women and 45 men from all walks of education and work different. All data is processed by multiple regression analysis with a look at the validity, realibiltas, and hypothesis testing by F test and t test. The results of this study indicate that accountability in financial management fund allocation village, village policies, and village institutions affect the welfare of the community, and accountability in financial management allocation of village funds, village policies, and institutional berpengaaruh village together for the welfare of society.
LIKUIDITAS DAN RESIKO KREDIT BANK PERSEPSI PASCA KEBIJAKAN TAX AMNESTI DURA, JUSTITA; MURNIATI, ANIEK
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 13 No 1 (2019): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v13i1.91

Abstract

Bank harus mempertahankan sejumlah alat likuid guna memastikan bahwa bank sewaktu-waktu dapat memenuhi kewajiban jangka pendeknya. Likuiditas bank bisa di nilai berdasarkan Loan to deposit ratio (LDR). Kinerja pertumbuhan industri perbankan akhir-akhir ini tercatat meningkat, termasuk perbaikan dari sisi kredit macet (Non Performing Loan/NPL). pertumbuhan kredit secara tahunan berada di kisaran 9 % sampai 10% persen di Agustus 2016. Sedangkan kredit macet mulai membaik dari 3,1 %, turun ke 3 %. “Salah satu faktor perbaikan ini karena tax amnesty Penelitian ini didasarkan atas sampel yaitu 22 bank persepsi yang ditunjuk oleh pemerintah, untuk melihat likuiditas pasca tax amnesti maka digunakan t test. Berdasarkan hasil penelitian likuiditas yang di tunjukan oleh Loan to Deposit Ratio (LDR) bank persepsi sesudah tax amnesti berada pada standar kinerja yang cukup bagus yaitu 84,785 % . Berdasarkan peraturan BI target likuiditas berada pada minimal 78% dan maksimal 92%. Secara keseluruhan rata-rata bank persepsi berada pada kondisi NPL yang sehat yaitu sekitar 3%.
ANALISIS PERBEDAAN TINGKAT PROFITABILITAS SEBELUM DAN PASCA ERA NEW NORMAL STUDI PADA SEKTOR FARMASI DI BEI Sari, Triyanti Novita; Dura, Justita
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 16 No 2 (2022): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v16i2.837

Abstract

Pandemi Covid-19 membuat beberapa sektor perusahaan mengalami krisis ekonomi yang berujung resesi, agar ekonomi negara tidak semakin terpuruk maka perusahaan mempertahankan kelangsungan perusahaan dengan menstabilkan tingkat profitabilitasnya. Penelitian ini bertujuan untuk menganalisis perbedaan tingkat profitabilitas yang dapat dilihat dari rasio profitabilitas, yaitu ROA, ROE, GPM, NPM, OPM sebelum pandemi dan pasca era new normal. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh 16 perusahaan sebagai sampel. Metode analisis data yang digunakan yaitu paired sample t-test dan wilcoxon signed rank test, yang sebelumnya telah dilakukan uji normalitas. Hasil penelitian ini menunjukkan bahwa ROA, ROE, GPM, dan NPM terdapat perbedaan sebelum pandemi dan pasca era new normal, sedangkan dan OPM tidak terdapat perbedaan sebelum pandemi dan pasca era new normal.
PENGARUH RISIKO LITIGASI, INTENSITAS MODAL DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI Maharani, Dyah Puspita; Dura, Justita
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 17 No 2 (2023): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v17i2.1697

Abstract

Tujuan dari penelitian ini adalah untuk meneliti hubungan antara risiko litigasi, intensitas modal, dan financial distress. Populasi penelitian terdiri dari perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2019–2020 dengan menggunakan teknik seleksi tertarget. Data kuantitatif dari 62 kasus bisnis digunakan dalam penelitian ini. Analisis statistik deskriptif adalah pendekatan yang digunakan untuk menganalisis data, dan pengujian hipotesis standar dibagi menjadi uji autokorelasi, uji heteroskedastisitas, uji linearitas berganda, dan uji normalitas. Kemudian, untuk menilai hipotesis, digunakan uji-t, koefisien determinasi, dan analisis regresi linier berganda. Telah ditunjukkan bahwa temuan penelitian ini pada variabel intensitas modal, kesulitan keuangan, dan risiko proses tidak berpengaruh terhadap konservatisme akuntansi.
The Effect of Corporate Governance Mechanism on the Integrity of Financial Statements in Manufacturing Companies in the IDX Ayu Krisnawati; Justita Dura
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2138

Abstract

This study aims to evaluate whether the mechanism of corporate governance, which involves institutional ownership, management ownership, independent commissioners and audit committee variables, has a significant impact on the integrity of the financial reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The sampling method uses techniques of non-probability sampling with approach purposive sampling. Based on the research results, it shows that 1) Institutional Ownership has a positive and significant effect on the integrity of financial reports. 2) Managerial ownership has no effect on the integrity of financial reports. 3) Independent Commissioners have a positive and significant influence on the integrity of financial reports. 4) The audit committee has a positive and significant effect on the integrity of financial reports. It is hoped that this research can provide additional strength to integrity in the presentation of financial reports, so that it can support the company's survival.
Co-Authors Abd Hadi Abdul Haris Adriani Kalalembang Agus Purnomo Sidi Agus Rahman Agus Rahman Alamsyah Agustina, Tin Amndana Widiyaningtias ANIEK MURNIATI Aniek Murniati Aniek Murniati, Aniek Anjaningrum, Widiya Dewi Anjas Wulandari Aqromi , Nur Lailatul Arianingtias, Desti Dwirahayu Ashari, Anggi Ayu Krisnawati Ayu Krisnawati Ayu Krisnawati Azreen Azriana Binti Azham, Nur Bukhori, Moh Bukhori, Moh. BUKHORI, MOHAMMAD Bukhori, Muhammad Chaterina Sherly Meliana Danar Kurniawan, Karolus Deva, Mutiara Dimas Wahyul Muslimin Dini Citra Lestari Dwi Lusiani Dwi Retno Anggraini Dyah Puspita Maharani Eggita Wahyu Amalia Eko Saputra Erli Desita Marinda Evi Anggraini Evinda Elen Wansu Fadilla Cahyaningtyas Farokah, Lia Firyal Haniyah Shifa Florencia, Florencia Hadi, Abd Hamdani, Muhammad Riko Hanif , Rifki Hanif, Rifki Hari Kurniawan, Hironimus Hironimus Hari Kurniawan Islamiyah, Mufidatul` Ismaya Khoirun Nisa Jaenal Arifin Jelli, Roiyana Julita, Era Kala'lembang, Adriani Kurnia Kusuma Putri Kurniawan, Hironimus Hari Kurniawan, Karolus Danar Lailatu Aqromi , Nur Layli Dwi Rohmatunnisa Lestari, Eny Endang Lia Novitasari lie, Metta Linda Wahyu Widiastuti Lussia Mariesti Andriany M Dicky Prayoga M Nuryatno Maharani, Dyah Puspita Mariesti Andriany, Lussia Mochamad Renaldi Moh. Halim Mohammad Bukhori Mohammad Rofiq Mufidatul Islamiyah Mufidatul Islamiyah, Mufidatul Muhammad Riko Muhammad Riko Hamdani mulyaningtyas, mulyaningtyas Murtianingsih Murtianingsih Murtianingsih, Murtianingsih Natalia, Herlinda Putri Nur Azizah Nur Lailatul Aqromi Nurfamila, Nurfamila Nurul Afiyah, Siti Nuryatno, M Octaviola Rosanti, Nabila Pipit Rosita Andarsari Pipit Rosita Andarsari, Pipit Rosita Puji Subekti Puspa Dewi, Mariana Putri, Melinia Ambarwati Rendra Fatrisna Maha Rifki Rina Dewi Indahsari Riyanto Setiawan Suharsono Riyanto Suharsono Rofiq, Mohammad Samsul Arifin Sanjani, Abdul Sari, Diah Novita Sari, Triyanti Novita Setyorini Setyorini Sidqi Bachtiar Adi Sunarana Siti Nurul Afiyah Siti Nurul Afiyah Slamet Budiono Suastika Yulia Riska Sunu Jatmika, Sunu Supaidatul Jannah Syaiful Bahri Syamsuddin, Iwan Theresia Pradiani Tin Agustina Karnawati Tin Agustina Karnawati Tri Wahyuni Tri Wahyuni Triyanti Novita Sari Wa Ode Irma Sari Wardana, Ditya Wiwit Nurcahyo Yogatama, Ahmad Nizar Yohanes Kribiyantara Yohanna Indah Setyaningsih, Yohanna Indah Yuda Wirdana