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All Journal JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) International Journal of Community Service Bussman Journal : Indonesian Journal of Business and Management International Journal of Islamic Business and Management Review Akuntansi: Jurnal Riset Ilmu Akuntansi
Mira Pramudianti
Universitas Wijaya Kusuma Surabaya
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PENGARUH DUE PROFESSIONAL CARE, PENGALAMAN DAN INDEPENDENSI TERHADAP KUALITAS AUDIT Tiur Sitorus; Mira Pramudianti
Bussman Journal : Indonesian Journal of Business and Management Vol. 2 No. 1 (2022): Bussman Journal | Januari - April 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.926 KB) | DOI: 10.53363/buss.v2i1.47

Abstract

Public Accountansts in carrying out audits of financial statements gain the trust of clients and users of financial statements to prove the fairness of the financial statements presented. This study aims to examine the effect of due professional care, experience and independens on audit quality. The population in this study are auditors who work at KAP Surabaya. The number of KAP in Surabaya is 46 offices. The sample in this study were 60 auditors in 10 KAPs. Sampling using purposive samplinh method and analysis of research data using multiple linear regression analysis. Based on the results of the F test, it was found that the signifinance value of of the data was 0,000 so it can be concluded that due professional care, experience dan independence simulyaneously affect audit quality. Thus the first hypothesis can be supported. Meanwhile, in the –test, the signifinance value of the due professional care variable was 0,885>0,05 in the experience variable, the signifinance value was 0,410 > 0,05 and the independence variable had a signifinance value of 0,000< 0,05. So it can be concluded that the independence variable has an effect on audit quality, while the due professional care and experience variables have no effect on audit quality. Thus the fourth hypothesis is accepted and supported while the second and third hypotheses are not supported
Pendampingan Penyusunan Rencana Kerja Pembangunan Desa (RKPDesa) di Desa Setro, Kecamatan Menganti, Kabupaten Gresik Erna Hendrawati; Mira Pramudianti; Khoirul Abidin
JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Vol 5, No 2 (2021)
Publisher : LPPM ITATS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31284/j.jpp-iptek.2021.v5i2.1885

Abstract

Tahapan awal pengelolaan keuangan desa adalah tahap perencanaan, penganggaran, penatausahaan, pelaporan, pertanggungjawaban. Perencanaan pembangunan untuk satu tahun ke depan disusun dalam dokumen Rencana Kerja Pembangunan Desa (RKPDesa). Setiap desa wajib menyusun RKPDesa sebagai bentuk perencanaan pembangunan yang akan dilakukan dan sebagai dasar penyusunan Anggaran Pendapatan dan Belanja Desa (APBDesa). Begitu pentingnya dokumen RKPDesa dan aktivitas itu dilakukan setiap tahun, maka perlu pemahaman dan pengetahuan bagaimana tahapan penyusunan RKPDesa sesuai aturan pemerintah bagi pihak-pihak yang terlibat. Artikel ini memaparkan kegiatan pengabdian masyarakat yang dilakukan dengan memberikan penyuluhan dan pendampingan penyusunan RKPDesa kepada perangkat desa, Badan Perwakilan Desa (BPD), tokoh masyarakat di Desa Setro, Kecamatan Menganti.
Training on Preparing Financial Reports Using Accurate Software for MSMEs Erna Hendrawati; Khoirul Abidin; Mira Pramudianti
International Journal Of Community Service Vol. 2 No. 4 (2022): November 2022 (Indonesia - Malaysia)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v2i4.107

Abstract

The purpose of implementing this service is to provide literacy to MSMEs about financial reports, train and assist MSMEs in Sememi village, Benowo district in the use of Accurate softwarw for menyusun financial statements.The stages of service implementation consist of: planning, implementing and mentoring stages. This training and mentoring activity can be said to be successful because participants argue that this training and mentoring is very useful for providing understanding about reports. financial. This service can also be a provision for MSMEs to compile financial reports with Accurate software.
Fraud Prevention of Village Fund Management Erna Hendrawati; Mira Pramudianti; Khoirul Abidin
International Journal of Islamic Business and Management Review Vol. 2 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.882 KB) | DOI: 10.54099/ijibmr.v2i1.136

Abstract

Fraud Prevention refers to any effort or action done to reduce opportunities for fraud, as well as to prevent and evaluate any conduct that poses a risk of fraud. The goal of this research is to see how village officials' competency, internal control systems, individual morality, and whistleblowing affect fraud prevention in village fund administration. This study focused on the village government in Menganti sub-district, Gresik regency, Surabaya, which received village funding. The village chief, secretary, and treasurer were the participants in this study. 66 respondents are selected for the sample using the saturation sampling technique. Spreading questionnaire was used to collect data, and the model used was SEM-PLS (Partial Least Square) using WarpPLS. The results of the study on village officials' competence, morality, and whistleblowing have an impact on fraud prevention, while the internal control system has no impact.
Transformasi Sistem Perpajakan Coretax terhadap Tranparansi dan Akuntabilitas Sistem Perpajakan pada KPP Madya Surabaya Mira Pramudianti; Erna Hendrawati; Indahwati Indahwati
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3292

Abstract

This study aims to determine how Coretax implementation impacts transparency and accountability in the Indonesian tax system and to evaluate the extent to which Coretax improves taxpayer access to information, minimizes fraudulent practices, and improves tax administration accountability. This qualitative study, conducted through a literature review, shows that Coretax implementation significantly contributes to increasing transparency by providing taxpayers with real-time access to tax information, minimizing reporting errors and facilitating access to information related to regulations and accountability aspects. Coretax strengthens the tax authorities' ability to track transaction data, reduces opportunities for audit manipulation, and accelerates the audit process, making it more efficient and effective. This qualitative study involved taxpayers registered at the Surabaya Madya Tax Office and the Fiscus at the Surabaya Madya Tax Office. The majority used electronic services, amounting to 4.31 million SPTs, while 97.8 thousand SPTs were still filed manually or not filed.
Circular Economy Transformation of MSMEs Through the Integration of Green Human Capital and Information Technology: A Resource-Based View Perspective Erna Hendrawati; Mira Pramudianti; Evianah Evianah
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3309

Abstract

Climate change pressures and environmental degradation have driven a paradigm shift from a linear to a circular economy. MSMEs, as a pillar of the Indonesian economy, have great potential in this transformation, but still face limitations in green human resource competence and technology adoption. This study analyses the influence of Green Human Capital (GHC) and Information Technology (IT) on the circular economy transformation of MSMEs, and examines the moderating role of IT in strengthening the GHC-transformation relationship from a Resource-Based View (RBV) perspective. A quantitative approach with explanatory research design was employed, with respondents drawn from MSME actors in East Java selected through purposive sampling. Data were analysed using Structural Equation Modelling-Partial Least Squares (SEM-PLS). The results confirm that GHC positively and significantly influences MSME circular economy transformation, that IT positively and significantly influences it, and that IT strengthens the effect of GHC on circular economy transformation. These findings confirm that the integration of green HR capability and digital infrastructure constitutes a major driver of MSME circular economy transformation, extending RBV toward dynamic capabilities theory. This study contributes to the RBV-based circular economy literature in developing-country MSME contexts, with practical implications for MSME actors and policymakers designing sustainability transformation strategies.
Co-Authors Erna Hendrawati Evianah Evianah Indahwati Indahwati Khoirul Abidin Tiur Sitorus