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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Behavioral Accounting Journal Economic Reviews Journal Jurnal Masyarakat Mengabdi Nusantara Dharma Ekonomi Jurnal Kajian dan Penelitian Umum Jurnal Informasi Pengabdian Masyarakat Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat

Tituk Diah Widajantie

Unknown Affiliation

Author-ID : 3587441

Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Etika, Komitmen Profesional, Sosialisasi Antisipatif dan Locus Of Control Mahasiswa Akuntansi Terhadap Perilaku Whistleblowing Annisa Faradilla Rizkyta; Tituk Diah Widajantie
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 02 (2022)
Publisher : Universitas Pendidikan Ganesha

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

Kecurangan yang saat ini semakin marak diberbagai negara menjadi masalah yang cukup sulit diatasi. Upaya pencegahan harus dilakukan sejak dini. Mahasiswa memiliki peran sebagai seorang penerus bangsa, calon akuntan dan agen perubahan di masa sekarang memiliki kewajiban untuk melaksanakan upaya pencegahan tersebut. Sangat penting bagi mahasiswa saat ini untuk melakukan tindakan whistleblowing yang dijadikan sebagai upaya untuk mencegah hal-hal tersebut sesuai peran mahasiswa sebagai agent of change. Tujuan dari penelitian ini adalah untuk menguji dan membuktikan apakah etika, komitmen profesional, sosialisasi antisipatif dan locus of control berpengaruh terhadap keputusan mahasiswa akuntansi dalam perilaku whistleblowing. Teknik pengumpulan data ini dilakukan dengan menyebarkan kuesioner kepada mahasiswa akuntansi 2017 UPN “Veteran” Jawa Timur. Teknik analisis data menggunakan teknik regresi linear berganda. Hasil penelitian ini menunjukkan tidak adanya pengaruh antara etika, komitmen profesional dan sosialisasi antisipatif terhadap perilaku whistleblowing dan adanya pengaruh antara locus of control terhadap perilaku whistleblowing. Kata Kunci : Etika, Komitmen Profesional, Sosialisasi Antisipatif, Locus of control, whistleblowing.

PENGARUH KEPRIBADIAN DAN PERBEDAAN GENDER TERHADAP PERENCANAAN KEUANGAN PRIBADI Arifiyar Auzar A; Saiful Anwar; Tituk Diah Widajantie
Behavioral Accounting Journal Vol 4 No 1 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

This study wants to understand, test, and prove the impact of personality also gender differences on personal financial planning. This study implements the “quantitative approach”. The information’s collected in this study is using “primary data” that collected through questionnaire surveys directly. The sample in this research using “2016 UPN student Accounting department "Veteran" East Java”. Sample selection using the incidental sampling method. Data analysis uses “partial least square (PLS)” which uses “SmartPLS 3.2.9” for personality and gender hypothesis. The findings indicate that “personality variables” were having “significant effect” on “personal financial planning” while “gender variables” had “no significant effect” on “financial planning”.

Pengaruh Leverage, Profitabilitas, dan Ukuran Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Investasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019 Ferry Kurniawan; Tituk Diah Widajantie
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 14 No 1 (2021): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v14i1.361

The research goals to obtain information and empirical evidence of the influence of factors that affect the timeliness of corporate financial reporting. The variables used in this study are the leverage, profitability, and company size as independent variables, while the timeliness of financial reporting as the dependent variable. The population in this study are investment sub-sector companies listed on the Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx.co.id and related company websites. The data taken is company data for the period 2015-2019 with the sample determination criteria, namely non-probability sampling using purposive sampling technique, in order to obtain 11 sample companies. The analysis technique used in this research is multiple linear regression analysis using SPSS 23 software. The results show that leverage has no effect on the timeliness of financial reporting, as well as profitability and firm size that do not affect the timeliness of reporting finance

Pengaruh Obedience Pressure, Independensi, Dan Keahlian Audit Terhadap Audit Judgment Pada Kantor Akuntan Publik Di Wilayah Surabaya Timur. Rieza Wardah Alawiyah; Tituk Diah Widajantie
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2021): JULI: Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v14i1.364

This study aims to determine the effect of Obedience Pressure, Independence, and Audit Expertise on Audit Judgment at Public Accounting Firms in the East Surabaya Region. The population of this research is all auditors who work at the Public Accounting Firm in the East Surabaya Region which consists of 28 Public Accounting Firms that are registered in the Public Accounting Firm Information System at the Indonesian Institute of Public Accountants with the Ministry of Finance of the Republic of Indonesia Secretariat General of the Center for Financial Professional Development. These are 40 auditors who work at 9 Public Accounting Firms in the East Surabaya Region. This study uses the Structural Equation Model (SEM) model with the Partial Least Square (PLS) analysis model to test the previously proposed hypotheses. PLS analysis was tested using SmartPLS version 2.0 for windows software. Based on the results of the research that has been done, it can be concluded as follows: that Obedience Pressure on Audit Judgment is proven to have a significant negative effect. Independence from Audit Judgment is proven to have a significant positive effect. Audit expertise on Audit Judgment is proven to have a significant positive effect.

Penyebab dan Penyelesaian SP2DK Terhadap Pelaporan SPT Tahunan Orang Pribadi Studi Kasus Terhadap Klien KKP XYZ Enrico Muhammad Zidane; Tituk Diah Widajantie
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.409

The aim from this research is to find out the main factor causing the publication of SP2DK and how to complete it. The researcher decided to use a qualitative research method with a qualitative descriptive approach. This research is a case study of clients from KKP XYZ. Data was collected through observation techniques and through documents from a second party, namely KKP XYZ. The type of data analysis technique used in this research is qualitative descriptive data analysis technique. The results of the research concluded that the main factor in the issuance of SP2DK was due to a misunderstanding of the concept of reporting and filling out the Annual tax return between the KKP and the KPP, then to resolve this, the Taxpayer had to provide a response and reply to the DJP and make a revised Annual SPT to respond to the SP2DK and so that no investigation was carried out.

Prosedur Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi Melalui e-Filing pada KJA ABC Novika Putri Pratiwi; Tituk Diah Widajantie
Jurnal Kajian dan Penelitian Umum Vol. 1 No. 6 (2023): Desember: Jurnal Kajian dan Penelitian Umum
Publisher : Sekolah Tinggi Agama Buddha Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jkpu-nalanda.v1i6.536

The field of taxation is one sectors that contributes significantly to state revenues. So that tax revenue is expected to continue to be increased. The push for an increase in taxes is the reason for administrative modernization. One form of tax modernization is the application of e-Filing in tax submission. The purpose of this study is to find out how the procedure for reporting the annual SPT of individual taxpayers is done through e-Filing at the KJA ABC. The method used is descriptive research with a qualitative approach. Information procedure for obtaining use observation and interview techniques. On the basis of the results and discussion of this study, the KJA ABC has reported the annual SPT of individual taxpayers by the Regulation of the Directorate General of Taxes Number PER-01/PJ/2014. However, there are still obstacles for taxpayers who do not provide complete and correct information, which hinders the annual SPT reporting procedure by the tax consultant. So it is hoped that tax consultants can be more assertive and make deeper observations of taxpayers who use tax services.

Faktor – Faktor Pemicu Terjadinya Kesalahan Sistem Informasi Manajemen Terhadap Realisasi Penerimaan Puskesmas “X” Faris Rahmawan; Tituk Diah Widajantie
Jurnal Informasi Pengabdian Masyarakat Vol. 1 No. 4 (2023): November: Jurnal Informasi Pengabdian Masyarakat
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jipm-nalanda.v1i4.524

The management information system at the Puskesmas is the latest breakthrough in increasing the effectiveness of health services, and one of them is information on acceptance at the Puskesmas. This study aims to reveal the triggers for the occurrence of management information system errors on the realization of acceptance at the Pukesmas "X". This research method uses a descriptive method, and this type of research is qualitative. The research subjects in this study were the employee staff at the Puskemas"X", while the object of this study was the Puskesmas management information system in the retribution reception section at the Puskemas"X". In the results of this study, it is known that the triggers for errors in the management information system for the realization of receipts are incorrect input, no verification, and double-checking before depositing, a system that often errors.

Faktor Kesalahan Pengelolaan Persediaan Medis Terhadap Perhitungan Beban Persediaan Medis Puskesmas X Muhammad Arthur Agstrino; Tituk Diah Widajantie
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 2 No. 1 (2024): Januari : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v2i1.123

Inventory management at Puskesmas BLUD "X" is a mandate from Peraturan Pemerintah Nomor 27 Tahun 2014 and Peraturan Pemerintah Nomor 28 Tahun 2020 concerning BMN / BMD Management and its amendments. Peraturan Menteri Dalam Negeri Nomor 19 tahun 2016 concerning Guidelines for Regional Property Management (BMD). Moreover, Peraturan Menteri Dalam Negeri Nomor 47 Tahun 2021 concerning procedures for implementing BMD bookkeeping, inventory, and reporting, Kebijakan Akuntansi Pemerintah Daerah on inventory, Standar Akuntansi Pemerintah on inventory. In this study, it was found that inventory management at the Puskemas BLUD "X" was still inadequate and not in accordance with applicable regulations. The purpose of this study was to determine the error factor in the management of medical supplies Puskesmas BLUD "X" which is not in accordance with applicable regulations. The methods used in this study are comparative descriptive qualitative with the type of case study, and data collection techniques through triangulation (interviews, observations, and documentation). The result of this study is that inventory management at the Puskesmas BLUD "X" is still inadequate due to several factors, namely the non-functioning of operational standards in terms of recording, the quality of the internal control system is still weak, and the weak use of the SIM Persediaan Puskesmas, where these factors affect the results of the calculation of medical inventory expenses presented in the financial statements.

Pengaruh idealisme, relativisme, love of money, dan tingkat pengetahuan terhadap persepsi mahasiswa atas perilaku tidak etis akuntan Abiprilia, selly rekha; Tituk Diah Widajantie
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to test and demonstrate the effectiveness of idealism , relativism, love of money, and the level of knowledge on student perceptions of unethical behavior by accountants. This study used a quantitative method with Partial Least Square as an analytical technique. Samples were taken from as many as 114 respondents using the non-probability sampling technique. The data collection technique used is a questionnaire via a google form. The results showed that: 1) The higher the idealism level of students, the lower of committing fraud on accountants' ethical behavior. 2) The high value of relativism indicated that the perceptions expressed by students did not only refer to universal moral values or rules but were also viewed from another side. Therefore, accounting students expressed positive perceptions of unethical behavior by accountants until nowadays. 3) The high love of money factor means that the lower the person's ethical behavior. 4) The more comprehensive the students' knowledge of the accounting profession scandal, the more mishandling it would occur. Hence, the student's perception of the unethical behavior of professional accountants would decrease.

Pengaruh kompetensi aparatur desa dan pengawasan terhadap pengelolaan dana desa pada desa di kecamatan menganti kabupaten gresik Julistioningsih, Azizah; Tituk Diah Widajantie
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to test and prove the effect of the competency variable of the village apparatus on the variable of village fund management in villages in Menganti District. This study uses a quantitative method. The location of the research was carried out in villages located in Menganti District, Gresik Regency. The sampling technique used is purposive sampling and the type of data in this study is primary data. The data collection technique used in this study was through the distribution of questionnaires or questionnaires to respondents. The technical analysis used in this study uses the SmartPLS 3.0 application. The results of this study indicate that the competence of the village apparatus has an effect on the management of village funds, while supervision has no effect on the management of village funds.

Co-Authors Abiprilia, selly rekha Acynthia Ayu Wilasittha Alawiyah, Rieza Wardah Alben Putra Juda Saragih Annisa Ayu Riyani Annisa Faradilla Rizkyta Arifiyar Auzar A Dian Pramesti Sukma Mumpuni Dyah Ratnawati Enrico Muhammad Zidane Fardelia Safira, Della Faris Rahmawan Ferry Kurniawan Haekal Yasser Julistioningsih, Azizah Kharisma, Fitri Tina Lilavita Dina Setyawati Mohamad Aziz Muhammad Arthur Agstrino Muhammad Hilmi Arifin Nanda Debi Wijayanti Novika Putri Pratiwi Rieza Wardah Alawiyah Rifqy Dwinoviansyah Rosita Farhat SAIFUL ANWAR Shabrina Salsabila Sofie Yunida Putri Tamadoy Thamrin Tiska Ayu Mahardika Widya Nanda Harjanti

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