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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen Fokus Ekonomi JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Proceeding Fakultas Ekonomi Kinerja JDM (Jurnal Dinamika Manajemen) Jurnal Mahasiswa Pasca Sarjana Media Ekonomi dan Manajemen Students´ Journal of Accounting and Banking AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U JABE (Journal of Accounting and Business Education) Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business Jurnal Organisasi Dan Manajemen AKTSAR: Jurnal Akuntansi Syariah PROCEEDINGS J-MAS (Jurnal Manajemen dan Sains) Alignment: Journal of Administration and Educational Management Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal STIE Semarang (Edisi Elektronik) Jurnal Ilmu Manajemen dan Akuntansi Terapan FINANCIAL : JURNAL AKUNTANSI Jurnal Ekonomi Manajemen Sistem Informasi Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Community Engagement and Emergence Journal (CEEJ) Jurnal Akuntansi Indicators : Journal of Economic and Business PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JER
Ceacilia Srimindarti
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences

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PSAK 57: COMPREHENSIVE ASSESSMENT OF INTEGRATING GREEN ACCOUNTING ON PROFIT SUSTAINABILITY Hardiningsih, Pancawati; Nasihin, Ihsan; Srimindarti, Ceacilia; Lisiantara, Gregorius Anggana
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 4, June 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i4.51053

Abstract

This research aims to evaluate the impact of integrating green accounting practices on sustainable profitability in corporations. Through an empirical analysis approach, this research examines how the implementation of green accounting can influence long-term profitability performance. The research population of companies registered on the IDX, especially the ASSRAT group that implements green accounting, is 40 companies. This research uses a stakeholder theory and legitimacy theory approach. The relationship between stakeholder theory and legitimacy theory provides a strong conceptual foundation to support the implementation of green accounting as a relevant and socially acceptable strategy. The research analysis technique uses multiple regression. by adding company scale control variables. The research results found that environmental disclosure and environmental performance have a significant positive effect on profit sustainability. These findings are proven to be able to provide insight into the importance of integrating green accounting by implementing PSAK 57 as the main driver for companies to integrate sustainable practices in their operations which in the end can have a positive impact on profit sustainability. The implications of these findings can help companies, regulators and other stakeholders to understand the positive impact of environmental responsibility in maintaining profits in the long term.
DETERMINANT AKUNTABILITAS DANA DESA putra, Aper prima; Srimindarti, Ceacilia; Lestar, Etty Puji
Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 14 No. 1 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v14i1.448

Abstract

The aims of this study are to analyze the effect of competence of human resources, internal control, use of technology and community participation on village fund accountability. The Kota Intan village community sees a lack of transparency from the village government, causing a sense of community apathy, that the authority for village development is the task of the village government. The population of this study consisted of village heads, village secretaries, BPD, section heads, heads of affairs, and heads of sub-villages and the criteria of research sample worked for at least 1 year with a minimum education of high school or equivalent. There was 83 respondents from 5 villages. The results of this study show that the competence of human resources had a positive but not significant effect on village fund accountability, there was a negative but not significant internal control effect on village fund accountability, there was a positive and significant influence on the use of technology on village fund accountability, and there was a positive but not significant effect community participation variable on accountability of village funds. The result of this study are expected to contribute to development of village fund accountability. While the urgency of this study relate information for the district government and the community so they know the principles of village fund accountability. Keywords: Village Fund, human resource competency, internal control, community participation, accountability.
PENGARUH MANAJEMEN LABA DAN GOOD CORPORATE GOVERNANCE TERHADAP KECURANGAN LAPORAN KEUANGAN Oktaviani Kristina Kardhianti; Ceacilia Srimindarti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.745 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.1110

Abstract

Fraudulent financial statements or material misstatements in financial statements, the highest incidence of fraud occurs, due to the weak system of good corporate governance in a company, weak good corporate governance, indicating the failure of financial statements to achieve their objectives to meet user information needs, where financial statements fail to present facts. real about the actual economic condition of the company. The purpose of this research is to examine and analyze the effect of earnings management and good corporate governance on mining subsector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This study uses a population of all mining companies that have been listed on the Indonesia Stock Exchange (IDX) in the last five periods, namely 2016-2020, obtained a population of 190 companies. The sampling method used in this study was a purposive sampling technique with several selected criteria, so as to obtain a sample of 178 companies. This study uses secondary data in the form of numbers that are processed into a statistical measurement scale, so it is called secondary data. Data collection techniques using documentation techniques. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that earnings management has a significant negative effect on financial statement fraud. Meanwhile, managerial ownership, the board of commissioners and the audit committee have no influence on fraudulent financial statements.
Pengaruh pengetahuan dan kesadaran pajak terhadap kepatuhan pajak dengan sanksi pajak sebagai variabel moderasi Pramatatya, R. Aditya Putra; Srimindarti, Ceacilia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

This study aims to analyze the influence of tax knowledge and taxpayer awareness of taxpayer compliance with tax sanctions as a moderating variable. This study uses primary data in the form of questionnaires to individual taxpayers registered in the Tax Office (KPP) Pratama Semarang Selatan. Sampling technique using an accidental sampling method. Data analysis techniques used are multiple linear regression. The results showed that: 1). Knowledge of Taxation has a positive and significant effect on taxpayer compliance, 2). Taxpayer awareness has a positive and significant effect on taxpayer compliance, 3). Tax sanctions are able to moderate the influence of tax knowledge on taxpayer compliance, 4). Tax sanctions are able to moderate the influence of taxpayer awareness on taxpayer compliance.
FAKTOR – FAKTOR YANG MEMPENGARUHI PENGGUNAAN SISTEM INFORMASI AKUNTANSI Hanastuti, Anisha Rahma; Srimindarti, Ceacilia
Dinamika Akuntansi Keuangan dan Perbankan Vol 13 No 1 (2024): Vol. 13 No. 1 2024
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v13i1.10012

Abstract

The objective of this research is to analysis the influence of top management support and formalization of development of systems information on using accounting information systems. Population in this study are 46 of Hospitality Service Company in Semarang City. The respondents are the employee in Hospitality Service Company that work in accounting and finance department. The sampling method use convenience sampling methods. Data analysis that used for this research is structural test using SmartPLS. The result of this research found that top management support has positif effect on use of accounting information systems. However formalization of development of systems information has not effect on use of accounting information systems.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN (Studi Kasus Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Enriyani, Manuela; Srimindarti, Ceacilia
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 10 No 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i2.606

Abstract

Penelitian ini dengan tujuan yakni menguji pengaruh profitabilitas, ukuran perusahaan serta pertumbuhan perusahaan terhadap opini audit going concern dengan data yang dimanfaatkan yaitu data sekunder berdasarkan laporan keuangan tahunan perusahaan dengan populasi semua perusahaan manufaktur pada Bursa Efek Indonesia (BEI) tahun 2020-2022. Teknik penarikan sampel yakni memanfaatkan metode purposive sampling dengan sampel sebanyak 53 perusahaan dari 356 perusahaan manufaktur pada BEI. Teknik analisis yakni analisis regresi logistik memanfaatkan program SPSS 25.0. Temuan penelitian menemukan yakni profitabilitas serta ukuran perusahaan tidak berpengaruh terhadap pemberian opini audit going concern. Namun, pertumbuhan perusahaan berpengaruh negatif terhadap pemberian opini audit going concern. Temuan studi ini mempunyai implikasi bagi perusahaan agar bisa terhindar dari pemberian opini audit going concern oleh auditor.
PENGARUH ABUSIVE SUPERVISION, EMOTIONAL EXHAUSTION, STRES KERJA DAN PERILAKU CYBERLOAFING TERHADAP KINERJA PEGAWAI DI BADAN PUSAT STATISTIK SUMATERA SELATAN Riska Kuzaimah; Meutia Meutia; Ceacilia Srimindarti
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4530

Abstract

Penelitian ini mengeksplorasi pengaruh abusive supervision, stres kerja, kelelahan emosional, dan cyberloafing terhadap kinerja pegawai di Badan Pusat Statistik (BPS) Sumatera Selatan. Tujuan utama penelitian adalah untuk mengidentifikasi hubungan antara abusive supervision dengan stres kerja, kelelahan emosional, cyberloafing, serta dampaknya terhadap kinerja pegawai. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan desain survei. Sampel penelitian terdiri dari 72 pegawai ASN di BPS Sumatera Selatan yang dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui kuesioner dan dianalisis dengan menggunakan Partial Least Square Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa abusive supervision secara signifikan mempengaruhi stres kerja dan kelelahan emosional, tetapi tidak berpengaruh langsung terhadap cyberloafing. Stres kerja dan kelelahan emosional terbukti berpengaruh signifikan terhadap cyberloafing, yang pada gilirannya berdampak negatif terhadap kinerja pegawai. Penelitian ini memberikan wawasan penting mengenai bagaimana abusive supervision dapat memicu stres dan kelelahan emosional yang mengarah pada peningkatan cyberloafing dan penurunan kinerja pegawai. Temuan ini diharapkan dapat menjadi acuan dalam merumuskan strategi manajerial untuk mengurangi dampak negatif abusive supervision dan meningkatkan kinerja pegawai di lingkungan kerja.
Pengaruh Budaya Organisasi dan Gaya Kepemimpinan Demokratis Terhadap Kinerja Pegawai Melalui Stres Kerja Sebagai Variabel Intervening Setelah Penyederhanaan Organisasi di Bps Kabupaten/Kota Se-Provinsi Sumatera Selatan Habsi, Triyandar; Hidayah, Zainur; Srimindarti, Ceacilia
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 5 No. 6 (2024): Jurnal Ekonomi Manajemen Sistem Informasi (Juli - Agustus 2024)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v5i6.2571

Abstract

Penyederhanaan organisasi merupakan bagian dari Reformasi Birokrasi (RB) untuk meningkatkan kinerja Aparatur Sipil Negara (ASN). BPS Kabupaten/Kota Se-Sumatera Selatan telah melakukan penyederhanaan organisasi secara serentak pada tahun 2020  namun kinerja pegawai cenderung menurun jika dilihat dari capaian nilai IKPA dari tahun 2020-2023. Sampai saat ini belum ada satuan kerja di BPS Kabupaten/Kota Se-Sumatera Selatan yang mendapat predikat WBK/WBBM dari KemenpanRB, padahal BPS Kabupaten/Kota Se-Sumatera Selatan telah mencanangkan Zona Integritas pada tahun 2020 bertepatan dengan penyerderhanaan organisasi. Penelitian ini menggunakan Structural Equation Modeling – Partial Least Square (SEM-PLS) dengan pengujian menggunakan aplikasi SmartPLS 4.1. Structural Equation Modeling – Partial Least Square (SAM PLS) merupakan metode statistik yang sangat berguna dalam menguji hipotesis tentang keterkaitan antar variabel dalam suatu model. Structural Equation Modeling – Partial Least Square (SAM PLS) memungkinkan peneliti untuk mengukur sejauh mana data yang dimiliki sesuai dengan model yang telah dirumuskan, dan juga mengevaluasi kualitas dari model tersebut. Model yang digunakan sudah fit untuk menguji pengaruh budaya organisasi, gaya kepemimpinan demokratif terhadap kinerja pegawai dengan variabel stres kerja sebagai variabel intervening. Hasil penelitian menunjukkan terdapat pengaruh langsung (direct) yang positif dan signifikan budaya organisasi, dan gaya kepemimpinan demokratif terhadap kinerja pegawai. Stres kerja memiliki pengaruh yang negatif dan signifikan terhadap kinerja pegawai. Selain pengaruh langsung (direct) terdapat juga pengaruh tidak langsung (indirect) budaya organisasi dan gaya kepemimpinan demokratif terhadap kinerja pegawai. Budaya organisasi dan gaya kepemimpinan demokratif memiliki pengaruh yang positif dan signifikan terhadap peningkatan kinerja pegawai dengan variabel stres kerja sebagai variabel intervening.
Auditor Dysfunctional Behavior, Impact of Auditor Competence, Time Budget Pressure and Obedience Pressure Listiarini, Niken Dwi; Srimindarti, Ceacilia
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1567

Abstract

The purpose of this study is to empirically examine the impact of auditor competence, time budget pressure, and obedience pressure on auditor dysfunctional behavior. Auditor dysfunctional behavior reflects deviant actions that can reduce audit quality, such as manipulation of procedures or manipulation of reports. The population of this study were auditors working at Public Accounting Firms (KAP) in Semarang City, with data collection techniques using questionnaires and multiple linear regression analysis methods. The results of the study indicate that auditor competence and time budget pressure have a positive and significant effect on auditor dysfunctional behavior. This means that auditors who are competent but face time pressure tend to deviate from audit procedures. Meanwhile, obedience pressure shows a positive but insignificant direction, indicating that pressure from superiors or clients is not strong enough to trigger dysfunctional behavior. This finding suggests that organizations need to balance between improving competence and managing auditor work pressure in order to maintain audit quality. This study also suggests the need for ethics and time management training to minimize dysfunctional behavior in environmental audits.
A: PENGARUH PROFITABILITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG Istikhomah, Siti; Srimindarti, Ceacilia
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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

Abstract

Investors have their own choices for investing capital, one of which is considered by looking at the accuracy of reporting financial statements. This test is conducted to assess the factors that are considered to have an impact on audit report lag. Examining factors from the use of independent variables, namely provability, solvency, and company size, while the independent variable is audit report lag. In this study, the population was taken from manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2018-2022. The use of purposive sampling technique in determining the sample. Secondary data was used as the data source in this study, which was conducted using a quantitative research approach. Multiple linear regression analysis was used as a data analysis method, which was carried out using software from SPSS. Based on the results, it was found that profitability and solvency had no effect. However, the results of company size influence the audit report lag negatively. Keywords : Audit report lag, Profitability, Solvency, Company size, Manufacturing
Co-Authors 08.05.52.0057 Jayanti Sukining Tiyas 08.05.52.0144 Elisa Yuliana 08.05.52.0146 Novi Indrayani 09.05.52.0057 Choirotun Nisak 09.05.52.0070 Indrawati 09.05.52.0122 Nursia Wahyuningtyas 10.05.52.0079 Luluk Badriyah 12.05.52.0205 Intan Rosemaya Cintya, 12.05.52.0205 12.52.02.0189 Suwargono, 12.52.02.0189 12.52.02.0191 Dewi Ayun, 12.52.02.0191 12.52.02.0200 Rudi Hartono, 12.52.02.0200 13.52.02.0076 Dwi Joko Supriyanto, 13.52.02.0076 13.52.02.0097 Sri Hartini, 13.52.02.0097 AA Sudharmawan, AA Achmad Badjuri Alfasadun Alfasadun Amedio Aditya Aneta Devi Angga Prasetia, 13.05.52.0091 Angga Prasetia, 13.05.52.0091 anggreani, Arum septhia Anggun Prasetia Ningtyas, 12.05.52.0136 Ani Sulistiyani, 13.05.52.0089 Ani Sulistiyani, 13.05.52.0089 Annisa Fattika, 12.05.52.0190 Annisa Fattika, 12.05.52.0190 Ardiansyah, Firdaus Damas Septio Ardiansyah, Firdaus Damas Septio Arum septhia anggreani Ashobah, Siti Nur Fajriah Askar Yunianto Caroline Caroline Catur Ragil Sutrisno Cicilia Amanda Tia Oktaviani, 17.05.72.0010 Darmawan, Abel Prathama Devi, Aneta Deviana Fadhila Aprilia Puspita Effendhi, Aziz Elen Puspitasari Enriyani, Manuela Etty Puji Lestari Fajar Lia Agustina, 15.05.52.0034 Farah Harwandita Fatmawati, Ikha Firdaus Damas Septio Ardiansyah, 14.05.52.0260 Firdaus Damas Septio Ardiansyah, 14.05.52.0260 Fita Aprilian, 13.05.52.0178 Fita Aprilian, 13.05.52.0178 Habsi, Triyandar Hanastuti, Anisha Rahma Hanif Pratiwi Hidayah, Zainur Ikha Fatmawati Indira Djanuarti Isna Aulia Dewi, 14.05.52.0257 Istikhomah, Siti Iye, Risman Jaeni Jaeni Juremi Juremi, Juremi Khanifah Khanifah Kristiana, Ida Kurnia, Achmad Syakir Lestar, Etty Puji Lili Wijayanti Lisiantara, Gregorius Anggana Listiarini, Niken Dwi Martadi, Damianus Nursih Maryono Maryono Meutia Meutia Mila Agustin Moch Irsad Muslikin, Muslikin Nasihin, Ihsan Ni Made Adi Krisnawati, 11.05.52.0121 Ni Made Adi Krisnawati, 11.05.52.0121 Nita Happi Amalia, 12.05.52.0177 Nita Happi Amalia, 12.05.52.0177 O., Rachmawati Meita Oktarinda Eka Putri Zalzabela Oktaviani Kristina Kardhianti Oktaviani, Cicilia Amanda Tia Pancawati Hardiningsih Pramatatya, R. Aditya Putra Pratiwi, Hanif putra, Aper prima Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Radea Dian Purnama, 11.05.52.0034 Radea Dian Purnama, 11.05.52.0034 Riska Kuzaimah RR Dewi Handayani Rr. Tjahjaning Poerwati Rufiyad Mawati, Eny Setianingsih, Nineng Shodiqin ., Shodiqin Sholihul Fuad, Sholihul Titiek Suwarti Tofan Gilang Pratama, 13.05.52.0011 Tofan Gilang Pratama, 13.05.52.0011 Wasirin, 12.05.52.0111 Wasirin, 12.05.52.0111 Winarto Winarto Yuni Mirati, 14.05.52.0228 Yuni Mirati, 14.05.52.0228 Zalzabela, Oktarinda Eka Putri