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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 PROCEEDINGS J-MAS (Jurnal Manajemen dan Sains) Alignment: Journal of Administration and Educational Management Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal EQIEN - JURNAL EKONOMI DAN BISNIS OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal STIE Semarang (Edisi Elektronik) Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) FINANCIAL : JURNAL AKUNTANSI Jurnal Ekonomi Manajemen Sistem Informasi Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Riset Akuntansi Politala Community Engagement and Emergence Journal (CEEJ) Jurnal Akuntansi Indicators : Journal of Economic and Business Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Society: Jurnal Pengabdian Masyarakat PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Abdimas Musi Charitas Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Authentic Research JER
Ceacilia Srimindarti
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Analysis of Factors That Influence Taxpayer Compliance With Risk Preferences as a Moderating Variable Retno Dwi Asri; Ceacilia Srimindarti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1818

Abstract

Taxes are state funds or income obtained from people or entities with a compelling nature in accordance with applicable laws. The aim of this research is to test and prove the influence of tax understanding, taxpayer awareness and tax sanctions on taxpayer compliance and risk preferences in moderating tax understanding, awareness and sanctions. The theory used in this research is attribution theory. This research uses primary data with quantitative methods through questionnaires and uses purposive sampling techniques with a sample of 231 land and building tax payers in Ngawi Regency. The data was then analyzed using multiple linear regression analysis using SPSS version 23. The results of this research show that tax understanding does not have a significant effect, while taxpayer awareness and tax sanctions have a significant effect. Risk preferences cannot moderate the relationship between tax understanding and taxpayer compliance, but risk preferences can moderate the relationship between awareness and tax sanctions on taxpayer compliance. The research results show that taxpayer awareness and tax sanctions will increase tax revenue if taxpayers are aware of paying taxes, and there are tax sanctions for violators.
Technical Assistance in Improving the Capabilities of the Internal Audit Unit (SPI) of UIN Mataram Towards Good University Governance (GUG) Hayati, Sirrul; Ceacilia Srimindarti
Society : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2025): November
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/8xerzp46

Abstract

This service is dedicated to providing technical assistance aimed at enhancing the capabilities of the Internal Supervisory Unit (SPI) at UIN Mataram in order to promote Good University Governance (GUG). The primary concern is that the SPI has limited capabilities in executing its supervisory, risk management, and strategic consulting functions. As a result, the SPI is not fully optimizing its role in ensuring accountability, transparency, effectiveness, and efficiency in university governance. This service aims to provide technical assistance to improve the capacity of the Internal Audit Unit (SPI) of UIN Mataram in order to support the realization of Good University Governance (GUG). The objective of this community service program is to improve the understanding, skills, and institutional capacity of SPI through technical assistance, human resource development, and the establishment of operational standards.  The community service methodology involves a participatory approach consisting of the following stages: analyzing the SPI’s institutional needs, conducting interactive discussions and case studies, and performing monitoring and evaluation to assess improvements in capability. The results of the activity showed a significant increase in the internal auditors' understanding of risk management, improvement of the audit reporting mechanism, and institutional commitment to strengthening the role of SPI. This assistance also encouraged the growth of a culture of accountability and transparency within the university. Thus, this community service made a real contribution to strengthening the SPI of UIN Mataram towards becoming a competitive, credible, and highly integrity university
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.
PENGARUH KOMPLEKSITAS TUGAS, TEKANAN ANGGARAN WAKTU, DAN KOMITMEN ORGANISASI TERHADAP PERILAKU DISFUNGSIONAL AUDITOR PADA KANTOR AKUNTAN PUBLIK DI KOTA SEMARANG Cornelia Widya Ayu Paramita; Srimindarti, Ceacilia
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i2.752

Abstract

The financial condition of a company is reflected through its financial statements, which can serve as an important tool for decision-making by both internal and external parties. To ensure that these reports are relevant and reliable, they must undergo independent evaluation. This task is carried out by external auditors, or public accountants, who review the reports and verify their compliance and accuracy with applicable standards. However, audit quality is increasingly resulting in a decline in auditors. The purpose of this study is to examine the effect of time budget pressure, task complexity, and organizational commitment on dysfunctional auditor behavior. The type of data is primary data with a sampling technique, namely purposive sampling with a sample of 66 auditors from 29 Public Accounting Firms (KAP) in the city of Semarang. The results of the study obtained were that organizational commitment and task complexity had no effect on dysfunctional auditor behavior. This is inversely proportional to the budget pressure of dysfunctional auditor behavior which affects deadlines. The results of this study have an impression for an auditor, where a responsible attitude is very important to ensure that tasks are completed effectively and time is managed efficiently, in addition to the need to allocate sufficient budget and time for each activity. Keywords : Organizational Commitment, Task Complexity, Auditor Dysfunctional Behavior, Time Budget Pressure.
Evaluasi Manajemen Kinerja dalam Penyelesaian Permohonan Pemindahbukuan di KPP Pratama A Rohayati, Tinantia; Azizah, Siti Nur; Srimindarti, Ceacilia
Journal of Authentic Research Vol. 5 No. 2 (2026): May
Publisher : LITPAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/wgsr1254

Abstract

Pemindahbukuan merupakan salah satu layanan unggulan di bidang perpajakan. Ketepatan waktu penyelesaian permohonan pemindahbukuan yang masuk ke Kantor Pelayanan Pajak (KPP) menjadi Indikator Kinerja Utama pada Seksi Pelayanan KPP. Namun, dalam praktiknya masih ditemukan keterlambatan penyelesaian permohonan pemindahbukuan yang menunjukkan belum optimalnya implementasi manajemen kinerja. Penelitian ini bertujuan untuk mengevaluasi pelaksanaan manajemen kinerja dalam penyelesaian permohonan pemindahbukuan serta mengidentifikasi tahapan yang berpotensi menyebabkan keterlambatan di KPP Pratama A. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus. Data diperoleh melalui wawancara mendalam terhadap pegawai yang terlibat langsung dalam proses penyelesaian pemindahbukuan, kemudian dianalisis menggunakan bantuan perangkat lunak NVivo melalui teknik analisis tematik. Hasil penelitian menunjukkan bahwa keterlambatan penyelesaian permohonan pemindahbukuan tidak disebabkan oleh rendahnya kinerja individu, melainkan dipengaruhi oleh keterbatasan sistem monitoring yang belum terintegrasi, lemahnya komunikasi kinerja, serta belum optimalnya evaluasi berbasis proses. Selain itu, praktik manajemen kinerja masih berfokus pada pencapaian output tanpa didukung pengendalian proses yang memadai. Oleh karena itu, diperlukan penguatan sistem monitoring berbasis teknologi, peningkatan peran pimpinan dalam komunikasi kinerja, serta evaluasi yang lebih komprehensif untuk meningkatkan ketepatan waktu penyelesaian layanan secara berkelanjutan. Balance transfer is one of the leading services in the taxation sector. The timeliness of balance transfer completion submitted to the Tax Office is a Key Performance Indicator (KPI) in the Tax Office Service Section. However, in practice, delays in balance transfer requests completion are still found, indicating suboptimal performance management implementation. This study aims to evaluate the implementation of performance management in balance transfer request completion and identify stages that potentially cause delays at A Tax Office. This study uses a qualitative approach with a case study design. Data were obtained through in-depth interviews with employees directly involved in the balance transfer requests completion process, then analyzed using NVivo software through thematic analysis techniques. The study results indicate that delays in balance transfer requests completion are not caused by low individual performance, but are influenced by the limitations of an unintegrated monitoring system, weak performance communication, and suboptimal process-based evaluation. In addition, performance management practices still focus on achieving output without being supported by adequate process control. Therefore, it is necessary to strengthen technology-based monitoring systems, increase the role of leaders in performance communication, and conduct more comprehensive evaluations to continuously improve the timeliness of balance transfer requests completion.
PENENTU KEPUASAN KERJA AUDITOR Ceacilia Srimindarti; Rr. Tjahjaning Poerwati; Pancawati Hardiningsih; Gregorius Anggana Lisiantara; Rachmawati Meita Oktaviani
Dinamika Akuntansi Keuangan dan Perbankan Vol 14 No 1 (2025): Vol. 14 No. 1 2025
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v14i1.10251

Abstract

This study aims to examine the effect of role conflict and locus of control on auditors’ job satisfaction. The population in this study consists of auditors working at Public Accounting Firms in the city of Semarang. The respondents selected for this research are auditors who work at Public Accounting Firms in Semarang and have at least one year of work experience. Data collection was conducted using a convenience sampling technique through questionnaires. Multiple regression analysis was used as a tool for data analysis. The results of the study show that role conflict has a negative effect on job satisfaction, whereas locus of control has a positive effect on job satisfaction.
Evaluasi Manajemen Kinerja dalam Penyelesaian Permohonan Pemindahbukuan di KPP Pratama A Rohayati, Tinantia; Azizah, Siti Nur; Srimindarti, Ceacilia
Journal of Authentic Research Vol. 5 No. 2 (2026): May
Publisher : LITPAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/wgsr1254

Abstract

Pemindahbukuan merupakan salah satu layanan unggulan di bidang perpajakan. Ketepatan waktu penyelesaian permohonan pemindahbukuan yang masuk ke Kantor Pelayanan Pajak (KPP) menjadi Indikator Kinerja Utama pada Seksi Pelayanan KPP. Namun, dalam praktiknya masih ditemukan keterlambatan penyelesaian permohonan pemindahbukuan yang menunjukkan belum optimalnya implementasi manajemen kinerja. Penelitian ini bertujuan untuk mengevaluasi pelaksanaan manajemen kinerja dalam penyelesaian permohonan pemindahbukuan serta mengidentifikasi tahapan yang berpotensi menyebabkan keterlambatan di KPP Pratama A. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus. Data diperoleh melalui wawancara mendalam terhadap pegawai yang terlibat langsung dalam proses penyelesaian pemindahbukuan, kemudian dianalisis menggunakan bantuan perangkat lunak NVivo melalui teknik analisis tematik. Hasil penelitian menunjukkan bahwa keterlambatan penyelesaian permohonan pemindahbukuan tidak disebabkan oleh rendahnya kinerja individu, melainkan dipengaruhi oleh keterbatasan sistem monitoring yang belum terintegrasi, lemahnya komunikasi kinerja, serta belum optimalnya evaluasi berbasis proses. Selain itu, praktik manajemen kinerja masih berfokus pada pencapaian output tanpa didukung pengendalian proses yang memadai. Oleh karena itu, diperlukan penguatan sistem monitoring berbasis teknologi, peningkatan peran pimpinan dalam komunikasi kinerja, serta evaluasi yang lebih komprehensif untuk meningkatkan ketepatan waktu penyelesaian layanan secara berkelanjutan. Balance transfer is one of the leading services in the taxation sector. The timeliness of balance transfer completion submitted to the Tax Office is a Key Performance Indicator (KPI) in the Tax Office Service Section. However, in practice, delays in balance transfer requests completion are still found, indicating suboptimal performance management implementation. This study aims to evaluate the implementation of performance management in balance transfer request completion and identify stages that potentially cause delays at A Tax Office. This study uses a qualitative approach with a case study design. Data were obtained through in-depth interviews with employees directly involved in the balance transfer requests completion process, then analyzed using NVivo software through thematic analysis techniques. The study results indicate that delays in balance transfer requests completion are not caused by low individual performance, but are influenced by the limitations of an unintegrated monitoring system, weak performance communication, and suboptimal process-based evaluation. In addition, performance management practices still focus on achieving output without being supported by adequate process control. Therefore, it is necessary to strengthen technology-based monitoring systems, increase the role of leaders in performance communication, and conduct more comprehensive evaluations to continuously improve the timeliness of balance transfer requests completion.
Capital Expenditure Determinants in Central Java and East Java with Economic Growth as Moderating Variable Pancawati Hardiningsih; Indira Januarti; Maryono Maryono; Ceacilia Srimindarti
Media Ekonomi dan Manajemen Vol 35, No 1 (2020): Competitive Challenges Facing Indonesia in the Global Economy
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.093 KB) | DOI: 10.24856/mem.v35i1.1183

Abstract

This study aims to analyze the effect of local own revenue, balance funds and area size on capital expenditure with economic growth as a moderating factor for district / city governments in Central and East Java Provinces. The population in this study are all districts / cities in Central Java and East Java Province. This research uses census method. The secondary data used in this study is in the form of 2015-2017 APBD realization reports obtained from the Director General of Fiscal Balance of the Regional Government, while data on economic growth and area size were obtained from BPS of Central and East Java Provinces. The analysis technique uses structural equation models with Partial Least Square. The results showed that regional original income and balance funds had a significant positive effect on capital expenditure in Central and East Java. The area size has a positive and significant effect on capital expenditure for Central Java but not for East Java. Economic growth moderates the effect of regional income on capital expenditure. Economic growth moderates balance funds towards capital expenditure for Central Java but not for East Java. Overall there is no difference in capital expenditure across districts / cities in the two provinces
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 Anugerah Adhipratama, Agung Ardiansyah, Firdaus Damas Septio Ardiansyah, Firdaus Damas Septio Ardinata, Muhamad Arum septhia anggreani Ashobah, Siti Nur Fajriah Askar Yunianto Caroline Caroline Catur Ragil Sutrisno Cicilia Amanda Tia Oktaviani, 17.05.72.0010 Cornelia Widya Ayu Paramita 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 Greg Anggana Lisiantara Gregorius Anggana Lisiantara Habsi, Triyandar Hanastuti, Anisha Rahma Hanif Pratiwi Hayati, Sirrul 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 Kuzaimah, Riska Lahmodin Oktanata Lestar, Etty Puji Lili Wijayanti Lisiantara, Gregorius Anggana Listiarini, Niken Dwi Martadi, Damianus Nursih Maryono Maryono Meutia Meutia 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 Novita Mariana O., Rachmawati Meita Oktarinda Eka Putri Zalzabela Oktaviani Kristina Kardhianti Oktaviani, Cicilia Amanda Tia Pancawati Hardiningsih Pramatatya, R. Aditya Putra Pratiwi, Aprilia Lenny 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 Rahati Devi Ayustine Retno Dwi Asri Rindiani, Devy Rohayati, Tinantia RR Dewi Handayani Rr. Tjahjaning Poerwati Rufiyad Mawati, Eny Setianingsih, Nineng Setyanida, Wahyu Delta Shodiqin ., Shodiqin Sholihul Fuad, Sholihul Siti Nur Azizah, Siti Nur SITI NURJANAH Sulastri , Sulastri Sulastri Sulastri 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