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All Journal Marine Fisheries: Jurnal Teknologi dan Manajemen Perikanan Laut KAPAL Jurnal Ilmu Pengetahuan dan Teknologi Kelautan Jurnal Pendidikan Ekonomi Undiksha Jurnal Ilmiah Mahasiswa Akuntansi Jurnal Akuntansi Multiparadigma Infestasi Journal of Auditing, Finance, and Forensic Accounting Journal of Consumer Science Biodidaktika : Jurnal Biologi dan Pembelajarannya Jurnal Akuntansi dan Pajak Journal of Consumer Sciences LINGUA LITERA : journal of english linguistics and literature Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Jurnal Bisnis dan Akuntansi IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ekonomi Bisnis Indonesia International Journal of Humanities, Management, and Social Science (IJ-HuMaSS) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Dinasti International Journal of Management Science Jurnal Pajak dan Keuangan Negara (PKN) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Buana Akuntansi Reswara: Jurnal Pengabdian Kepada Masyarakat Tunas Nusantara Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Journal of Public Health Innovation (JPHI) Journal of Nursing Practice and Education Journal of Social Responsibility Projects by Higher Education Forum Akuntansi dan Teknologi Informasi Jurnal Pengabdian Masyarakat (ABDIRA) Akuntansi Bisnis & Manajemen (ABM) Jurnal Abdi Panca Marga Parta: Jurnal Pengabdian Kepada Masyarakat Peka: Jurnal Pengabdian Kepada Masyarakat Archive: Jurnal Pengabdian Kepada Masyarakat Journal of Trends Economics and Accounting Research Jurnal Buana Pengabdian Jurnal Riset Rumpun Ilmu Kesehatan (JURRIKES) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economics (IJEC) Info Abdi Cendekia Eduvest - Journal of Universal Studies TELL - US JOURNAL Manajemen Bisnis dan Keuangan Korporat Jurnal Literasi dan Pembelajaran Indonesia Multidisiplin Pengabdian Kepada Masyarakat (M-PKM) Mitsaqan Ghalizan Advances in Healthcare Research Amicus Curiae ORAHUA : Jurnal Pengabdian Kepada Masyarakat Welfare: Jurnal Pengabdian Masyarakat Mathematics Education Journal JIKI

Dian Purnamasari

Universitas Katolik Widya Mandala Surabaya

Author-ID : 372627

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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COST [IN]EFFICIENCY DI BALIK KEBAKARAN HUTAN DAN LAHAN Sri Rahayu; Yudi Yudi; Rahayu Rahayu; Novrida Qudsi Lutfillah; Dian Purnama Sari
Jurnal Akuntansi Multiparadigma Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.2.20

Abstrak - Cost [In]Efficiency di balik Kebakaran Hutan dan LahanTujuan Utama - Penelitian ini bertujuan mengungkap realitas akuntansi dari persepsi masyarakat tentang penyebab dibalik terjadinya bencana berulang setiap musim kemarau.Metode - Data diperoleh dari hasil wawancara dengan masyarakat Jambi yang terdampak langsung bencana, pengamatan dan telaah dokumen. Kearifan lokal Jambi “merun” atau “muhun” digunakan sebagai alat analisis data.Temuan Utama - Hasil penelitian menunjukkan sebagian besar masyarakat menjadikan efisiensi biaya pembukaan lahan besar-besaran dibalik bencana ini. Bencana berdampak pada ekonomi, sosial, kesehatan dan pendidikan. Budaya lokal masyarakat yang sangat menghargai alam ikut terkiki.Implikasi Teori dan Kebijakan - Penindakan tegas terhadap oknum dibalik terjadinya kebakaran hutan dan lahan harus dilakukan. Selain itu, akuntabilitas yang dibangun bukan hanya bersifat kalkulatif, tetapi menuju akuntabilitas holistik. Kebaruan Penelitian – Penyelidikan atas efisiensi biaya menjadi kebaruan atas penelitian ini. Abstract - Cost [In]Efficiency on Forest and Land FiresMain Purpose - This study aimed to reveal the accounting reality of people's perceptions about the causes behind repeated disasters every dry season.Method - The data were obtained from interviews with the Jambi community directly affected by the disaster, observations and document reviews. Jambi local wisdom “merun” or “muhun” was used as a data analysis tool.Main Findings – This study showed that most communities made the cost efficiency of the large-scale land clearing behind this disaster. Disasters had an impact on the economy, society, health and education. Farmers and the local culture of the people who respect nature were also being eroded.Theory and Practical Implications - Strict action against the person behind the occurrence of forest and land fires must be carried out. In addition, the accountability that was built was not only calculative but led to holistic accountability.Novelty - The investigation of cost efficiency was the novelty of this research.

KONSEP PENGELOLAAN DANA JAMINAN KESEHATAN NASIONAL BERBASIS NOSARARA NOSABATUTU Dian Purnama Sari; Sri Rahayu; Yudi Yudi
Jurnal Akuntansi Multiparadigma Vol 11, No 1 (2020): Jurnal Akuntansi Multiparadigma (April 2020 - Agustus 2020)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.1.06

Abstrak: Konsep Pengelolaan Dana Jaminan Kesehatan Nasional Berbasis Nosarara Nosabatutu. Penelitian ini bertujuan menawarkan sebuah pembaharuan dari “akar” pengelolaan dana Jaminan Kesehatan Nasional (JKN). Filosofi Nosarara Nosabatutu digunakan sebagai metode untuk membangun sebuah landasan baru yang lebih holistik dalam memenuhi kebutuhan semua pihak yang berkepentingan. Penelitian ini menghasilkan delapan komitmen dalam filosofi Nosarara Nosabatutu menjadi alat membangun sistem pengelolaan dana JKN yang baru. Diharapkan, JKN berbasis filosofi Nosarara Nosabatutu menghasilkan sebuah konsep pengelolaan dana yang baru sehingga jaminan kesehatan bagi seluruh masyarakat dalam semangat persaudaraan dan persatuan. Abstract: National Health Insurance Fund Management Concept Based on Nosarara Nosabatutu. This study aims to offer a renewal of the "roots" of managing the National Health Insurance (NHI) fund. Nosarara Nosabatutu's philosophy is used as a method for building a new foundation that is more holistic in meeting the needs of all interested parties. This research resulted in eight commitments in the Nosarara Nosabatutu philosophy to be a tool to build a new NHI fund management system. It is hoped that NHI based on the philosophy of Nosarara Nosabatutu will produce a new concept of fund management so that health insurance for all citizens in brotherhood and unity.

Influence of Independent Director, Female Director, and Thin Capitalization on Tax Avoidance Sintong Josua Parlindungan Simamora; Dian Purnama Sari
JAFFA Vol 9, No 2 (2021): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v9i2.12034

This study aims to examine the effect of independent directors, female directors, thin capitalization on tax avoidance. This research design is quantitative with hypothesis. The object of this research is non-financial sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The data analysis technique is multiple linear regression. Independent directors by looking at the proportion of the number of independent directors from the total members of the board, with the results of independent directors giving negative results on tax avoidance. Female directors also looked at the number of female directors from the total board members, with the result that female directors had a positive influence on tax avoidance. Thin capitalization as measured by Maximum Amount Debt (MAD), with the result of thin capitalization has no effect on tax avoidance. Tax avoidance is measured using the Book-tax Gap (BTG). This research is useful for companies in making decisions related to the structure of directors and the company's capital structure and especially the government to evaluate the performance of state revenues.

TELISIK PERLAKUAN TEORI ENTITAS USAHA MIKRO, KECIL DAN MENENGAH Dian Purnama Sari
Jurnal Akuntansi Multiparadigma Vol 4, No 2 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: Study of Entity Theory Treatment on Micro, Small and Medium Enterprises (SMEs). Various challenges and obstacles still occur in SMEs development in Indonesia. One of them is the behavior of SMEs owners who often do not separate personal finance and business capital. Habit of paying for any personal needs is one form of the use of enterprise wealth for personal use. This social reality of SMEs shows the incomprehension of the Economic Entity Concept, the tendency to use the enterprise wealth for personal reason, and business profit/income is treated as “owner’s wallet”. Internalization process can be carried out by “transplantation” of the economic entity concept to eliminate the culture of “sami mawon” exhibited by many actors of SMEs.Abstrak: Telisik Perlakuan Teori Entitas dalam Usaha Mikro, Kecil dan Menengah (UMKM). Beragam tantangan dan hambatan masih memayungi pengembangan UMKM di Indonesia. Salah satunya adalah perilaku pemilik UMKM yang seringkali tidak memisahkan modal bisnis keuangan pribadi dan perusahaan. Kebiasaan pembayaran pelbagai kebutuhan pribadi adalah salah satu bentuk penggunaan sumber daya usaha untuk kepentingan pribadi. Realitas sosial UMKM semacam ini menunjukkan penerapan konsep entitas ekonomi yang tidak komprehensif, kecenderungan penggunaan sumber daya untuk pribadi dan laba/pendapatan usaha bisnis sebagai “kantong ribadi pemilik”. Proses internalisasi melalui “transplantasi” konsep entitas ekonomi dapat diikhtiarkan dalam memberantas budaya “sami mawon” yang dilakoni banyak aktor UMKM.

PERSEPSI WAJIB PAJAK TERHADAP CITRA PERPAJAKAN INDONESIA SETELAH FENOMENA KASUS KORUPSI PAJAK Dian Purnama Sari
Akutansi Bisnis & Manajemen ( ABM ) Vol 27 No 1 (2020): April
Publisher : STIE Malangkucecwara

This study aims to understand the perception of taxpayers after corruption cases involving tax officials in Indonesia. This research uses Mixed Method. Beginning with the PLS test which shows that perceptions of taxpayers have a negative effect on taxpayer obedience. Furthermore, phenomenology is used to further reveal taxpayer compliance. The result there are 3 understandings, namely (1) The image of Indonesian taxation has deteriorated, such as "has fallen on the stairs"; (2) The phenomenon of corruption cases by tax officials opens the eyes of taxpayers and impacts the behavior of taxpayers; and (3) Understanding that Tax, between the state and God. This study also shows that the perception of the Indonesian people about the world of taxation before the existence of corruption cases has been bad and after the emergence of corruption cases taxpayers are increasingly open to the world of Indonesian taxation. A bad perception does not necessarily make taxpayers disobedient , because taxpayers still have the desire to follow the orders of the State and God

Kinerja Keuangan Dan Penghematan Pajak Sebelum Dan Sesudah Revaluasi Aset Agustina Felisia; Dian Purnama Sari
Akutansi Bisnis & Manajemen ( ABM ) Vol 26 No 02 (2019): Oktober
Publisher : STIE Malangkucecwara

Revaluation of assets is considered capable of fulfilling relevant information to investors and can improve the company's financial performance. In addition to improving financial performance, there are other studies that mention the revaluation of fixed assets may cause tax savings. Researches mostly discusse the impact of revaluation of fixed assets related to financial performance using quantitative methods, while researches looking at taxation aspects are discussed with qualitative methods. Therefore the researcher will try to connect financial performance using variables in the form of debt to equity ratio, operational profit margin, total turnover assets, and return on assets and tax savings using effective tax rate before and after revaluing fixed assets. The variable was tested using a mean difference test-MANOVA method and the sample used was a public company that revalued its fixed assets in 2013 year. The results of the study did not prove that there were differences in financial performance and tax savings before and after the company revaluing fixed assets. This has no effect because the company that revalues fixed assets is merely to meet the target of the government or actually the impact of the tax changes does not have a significant influence because there may be other impacts such as new additional costs for example appraiser fees, increased depreciation costs, all of which may make the company’s profits declined and final tax must be paid by the company. Instead, the revaluation just increase the book value of fixed assets and not the fixed assets physically

Sifat Machiavellian dan Locus Of Control : Studi Eksperimen Keputusan Etis Konsultan Pajak Yenny Muliawaty; Dian Purnama Sari
Jurnal Buana Akuntansi Vol 6 No 2 (2021): Jurnal Buana Akuntansi
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v6i2.1790

Penelitian ini menguraikan mengenai fenomena yang melibatkan konsultan pajak dalam beberapa kasus pelanggaran etika, salah satu kasus pada tahun 2020 yang dimana merugikan negara sebesar Rp 19,966 miliar lebih hal yang dilakukan oleh pihak konsultan pajak ialah membuatkan faktur pajak fiktif. Tujuan dari penelitian ini adalah untuk menganalisis dan mengetahui perbedaan konsultan pajak yang memiliki sifat Machiavellian tinggi atau rendah dan kecenderungan internal atau eksternal locus of control terhadap pengambilan keputusan etis. Metode yang digunakan dalam penelitian ini yaitu eksperimen dengan desain faktorial 2x2 between subject. Partisipan yang berpartisipasi dalam penelitian eksperimen ini adalah konsultan pajak yang terdaftar di Ikatan Konsultan Pajak Indonesia (IKPI) cabang Surabaya. Data yang diperoleh dari eksperimen dianalisis dengan uji One Way ANOVA. Hasil ekpserimen menunjukkan bahwa semakin tinggi sifat Machiavellian yang dimiliki konsultan pajak maka keputusan yang akan diambil semakin tidak etis. Sebaliknya, semakin rendah sifat Machiavellian yang dimiliki konsultan pajak maka keputusan yang akan diambil semakin etis. Seseorang dengan locus of control tinggi yang memiliki kecenderungan internal locus of control akan lebih cenderung mengambil keputusan etis dibandingkan seseorang dengan locus of control rendah yang memiliki kecenderungan eksternal locus of control.

The Effect of Environmental Performance, Leverage and Company Size Towards Carbon Emission Disclosure on Rated Proper Company in 2015-2018 Indra Widianto; Dian Purnama Sari
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 1 No 2 (2020): Journal of Accounting, Entrepreneurship and Financial Technology
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v1i2.1464

Abstract: Carbon emission disclosure is a form of communication that is important and necessary to fulfil the needs and interests of information to the company’s stakeholders. That statement is caused by stakeholder theory, when the company conducts its operational company can’t focus on company purposes or interests only, but company must pay attention to the stakeholder’s interests and provide benefits for stakeholder which can be done by disclosing financial and non-financial information included carbon emission disclosure as a form of corporate responsibility to stakeholders. The purpose of this research is to analyze and provide empirical evidence about the effect of environmental performance, leverage and company size against carbon emission disclosure on rated PROPER company in 2015-2018. This research is a form of quantitative research with hypothesis testing. Technique used for data analysis is multiple linear regression. The results of this research explained that environmental performance and company size has positive and significant effect on carbon emission disclosure. On the other hand, leverage has no effect on carbon emission disclosure. Keywords: carbon emission disclosure, environmental performance, leverage, company size.

ANALYSIS OF THE INFLUENCE OF MULTINATIONAL, AUDIT QUALITY AND COMPANY SIZE ON THIN CAPITALIZATION OF MANUFACTURING COMPANIES LISTED ON THE IDX Vonny Whidyawhati; Dian Purnama Sari
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 2 No 2 (2021): Journal of Accounting, Entrepreneurship and Financial Technology
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v2i2.1830

Tax avoidance can be carried out through some schemes, one of them is through thin capitalization. Thin capitalization is a tax avoidance practice carried out by companies through financing their business from high debt instead of capital. In Indonesia, thin capitalization is first regulated in KMK-1002 / KMK.04 / 1984 which later changed to PMK 169 / PMK.010 / 2015. The purpose of this study is to analyze the effect of multinational, quality audits, and company size on thin capitalization. The research object includes manufacturing companies listed on IDX within the period of 2017 - 2019. The sample obtained includes 299 companies. This study uses secondary data in the form of financial reports. The data analysis technique used in this study is multiple regression analysis. The results show that multinational have no effect on thin capitalization, audit quality has negative effect on thin capitalization and firm size has positive effect on thin capitalization.

Peranan Penyusunan Anggaran Kas Sebagai Alat Bantu Pengendalian Manajemen Berbasis Sekolah (Komunitas Bruderan Karitas) Budianto Tedjasukmana; Julius F Nagel; Agnes Utari Widyaningdyah; Dian Purnama Sari
PeKA: Jurnal Pengabdian Kepada Masyarakat Vol 2, No 2 (2019): Desember
Publisher : LPPM, Universitas Katolik Widya Mandala Surabaya

Kegiatan ini dirancang untuk memberikan pelatihan kepada kepala sekolah, wakil serta guru dan tenaga administrasi di sekolah-sekolah yang dikelola oleh Komunitas Bruder Karitas Yogyakarta dalam membantu Penyusunan Anggaran Kas sebagai Alat Bantu Pengendalian Manajemen Berbasis Sekolah. Hal ini sangat penting untuk membantu para pimpinan sekolah agar dapat mengelola dana yang ada dengan baik, misalnya pengalokasian pengadaan sarana prasarana tersebut dapat dimungkinkan didanai oleh dana BOSNAS sepenuhnya dan pendanaan kombinasi sebagian oleh dana BOSNAS dan sebagian oleh dana Yayasan.

Co-Authors Achmad Baidowi, Achmad Afandi, Mohamad Imam Afriany, Joli Agnes Utari Widyaningdyah Agoes Santoso Agustina Felisia Ahmad Albar Tanjung Akuba, Stefy Falentino Amin Makhmud Zain NST Andriani, Monika Anna Maria Tri Anggraini Ardayani, Dini Sandi Ari Setiawan Ariston Oki Esa Arlina, Andi Asmaul Husna Badzlin, Nadhifah Zahra Ghaisani Bisri, Ahmad Budianto - Tedjasuksmana Budianto Tedjasukmana Budianto Tedjasuksmana Budianto Tedjasuskmana Budilaksono, Sularso Christian Gunawan Cornela, Angelisha Deny Tri Ardianto Efendi, Tri Achmad Eirene Puspita Wardoyo Eirene Puspita Wardoyo Ekatri Ayuningsih Elizaga , Jhon Rojell Y. Endang Purwaningsih Erandaru Erandaru Erwin Saraswati Fadilla Arfah Fahmi Sulaiman Fathur Rizqy Firdaus, Robby Anzil Hafidz Putra Herlyansyah Handani, Dhimas Widhi Hari Setyo Widodo Heffi Alberida Herika Hayurani, Herika Hidayati Hidayati Indah, Dewi Rosaria Indra Widianto Ismail, Abdi Iwan Triyuwono Jesica Handoko Joshua Leong Julianingsih, Denok Julius F Nagel Karma, I Nyoman Khayru Aqillah Kurnianingtyas, Diva Lindrawati Lindrawati Lodovicus Lasdi M. Rafly Afrizal Pratama Malakani, Arga Iman Maradesa, Djeini Marcellino Agustinus Chandra Margareth Enrica Sebastian Maria Eka Septia Yesiani Maria Emilia Carolline Martha Riskiaty Maruf, Buana Matilde Agnes Oktaviani Michael Michael Mohammad, Luthfansyah Muhamad Syazali Muhammad Luqman Hakim, Muhammad Luqman Muhammad Tahir Muliyani Muryadin, Muryadin Muttaqie, Teguh Nasib Marbun Natalia Kristina NAZMAH Noor, Fariz Noor, Fariz Maulana Novi Swandari Budiarso Novrida Qudsi Lutfillah Nurhidayah, Sri Nurlistyanti, Aulya Oktaviani, Matilde Agnes Patricia Febrina Dwijayanti Prasetyo, Dimas Fajar Prihantini, Apsari Fajar Purwanto, Marini puspita, winda dwi Putra, Arfis Maydino Firmansyah Putra, Dimas Ananta Putri, Bunga Amelia Putri, Nur Aini Saura Rahadi, Cakra W.K. Rahadi, Shinta J.A. Rahadi, Shinta Johar Alif Rahayu Rahayu Ratna Dewi Refra, Mossad Kennedy Reza Puji Paramitha Rezvani, Rifki Richard Andrew Rikhaniarti , Tri Rina Rina Rio Griya Putra Ririn Virnanda RIZKA NUR OKTAVIANI Rizki Rahmawati, Rizki Rizki Wahyu Yunian Putra Rogo Subandono Rosita Rwa Abimantrana Ksemadyastu S Patricia Febrina Dwijayanti Sabirin, Ahmad Salina, Salina Setiyobudi, Nanang Shanti Sheli Riani Sihar Tigor Benjamin Tambunan Silwana, Amalia Sinabutar, Willa Cecilia Nikensitara Sintong Josua Parlindungan Simamora Soenarmi, Fransisca R. Sri Eka Wulandari Sri Iriani,, Oktarina Sri Rahayu Subaidah Suginam Sulistiyani Susanna Hartanto Susanna Hartanto Syafrullah, Haidir Tabitha Liliana Chandra Thalia Renata Octavia Triwidiyantari, Dyah Vincent, Maychelie Virliani, Putri Vonny Whidyawhati Wardayani Wardayani, Wardayani Widayanti, Evi Wijaya Kusuma Rahadi, Cakra Wijaya, Rio Dwi Sakti Yani, Achmad Yenny Muliawaty Yudi - Yudi Yudi Yulfani, R. D. Yuni Andri Ekawati Zarochman, Zarochman

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