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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Ilmiah Mahasiswa FEB TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) KACANEGARA Jurnal Pengabdian pada Masyarakat Owner : Riset dan Jurnal Akuntansi International Journal of Financial, Accounting, and Management Journal of Economics, Business, and Government Challenges Proceeding of National Conference on Accounting & Finance Studi Akuntansi dan Keuangan Indonesia (SAKI) Community Development Journal: Jurnal Pengabdian Masyarakat Nusantara Science and Technology Proceedings Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Equity: Jurnal Akuntansi Behavioral Accounting Journal Akuntansi'45 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Accounting Research Unit (ARU JOURNAL) JURNAL ECONOMINA Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Community: Jurnal Pengabdian Pada Masyarakat Land Journal JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pengabdian Masyarakat SENSASI
Acynthia Ayu Wilasittha
Accounting Study Program, Faculty Of Economics And Business, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH KONTROL KUALITAS, TEKANAN ANGGARAN WAKTU, LOCUS OF CONTROL DAN KOMITMEN ORGANISASI TERHADAP PERILAKU PENURUNAN KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik di Malang) Acynthia Ayu Wilasittha
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

ABSTRAK Penelitian ini menguji pengaruh faktor eksternal dan faktor internal terhadap perilaku penurunan kualitas audit. Pengaruh eksternal yang diuji adalah kontrol kualitas dan tekanan anggaran waktu, sedangkan pengaruh internalnya adalah karakteristik individu auditor, yaitu locus of control dan komitmen organisasi. Penelitian dilakukan dengan metode survei pada auditor yang bekerja di KAP kota Malang. Unit analisis adalah individu auditor pada semua posisi yaitu; junior, senior, supervisor, manajer, dan partner. Sampel penelitian terdiri dari auditor yang bekerja di KAP Malang. Metode analisis data yang digunakan adalah linear multiple regression. Hasil penelitian menunjukkan bahwa kontrol kualitas secara signifikan berpengaruh mengurangi terjadinya perilaku yang menurunkan kualitas audit. Tekanan anggaran waktu yang tinggi secara signifikan berpengaruh terhadap meningkatkan probabilitas terjadinya perilaku penurunan kualitas audit. Locus of control eksternal berpengaruh secara signifikan dalam meningkatkan probabilitas terjadinya penurunan kualitas audit, sebaliknya komitmen organisasi berpengaruh signifikan dalam mengurangi terjadinya perilaku penurunan kualitas audit.   Kata kunci: Audit, Kantor Akuntan Publik, Perilaku Penurunan Kualitas Audit, Kontrol Kualitas, Tekanan Anggaran Waktu, Locus Of Control, Komitmen Organisasi
The Implementation of Government Regulation Number 23 of 2018 (PP 23) to The Tax of MSMEs Sofie Yunida Putri; Acynthia Ayu Wilasittha
Nusantara Science and Technology Proceedings 4th Economics, Business, and Government Challenges 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2305

Abstract

PP No. 23 of 2018 is one of the tax reforms carried out by the Government for MSME actors as a form of development of PP No. 46 of 2013. Through this research, it is hoped that it will be known how the effect of the application of PP No. 23 of 2018 on the amount of tax that must be paid by the perpetrators. SMEs. In addition, this study also aims to find out whether the implementation of PP No. 23 of 2018 can provide advantages or disadvantages for MSMEs. This type of research is a qualitative research with a comparative descriptive analysis approach where the researcher conducts comparisons and comparative analysis related to the simulation of tax calculations when MSMEs apply PP No. 23 of 2018.
Implementation of Sustainable Development Goals in Mining Companies Listed on The Indonesia Stock Exchange in 2018-2020 Acynthia Ayu Wilasittha; Sofie Yunida Putri; Rizdina Azmiyanti
Nusantara Science and Technology Proceedings 4th Economics, Business, and Government Challenges 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2306

Abstract

Sustainable Development Goals (SDGs) is a global initiative designed by the United Nations General Assembly in 2015 to achieve sustainable development by emphasizing the 5Ps: People, Planet, Prosperity, Peace, and Partnership. With 17 integrated global goals, the SDGs are expected to be able to create synergy between humans and social, economic, and environmental aspects that are intended to be achieved by the year 2030. The Government of Indonesia has issued Presidential Regulation No. 59 of 2017 concerning the Implementation of Achieving Sustainable Development Goals (SDGs) to give some directions on how to implement the SDGs in Indonesia. This study aims to determine the implementation of the SDGs in mining companies in Indonesia in 2018-2020. This qualitative research uses the content analysis method using secondary data in the form of a Sustainability Report which contains disclosures of economic, environmental, and social performance. From this data, it will be analyzed whether companies in Indonesia have started implementing the SDGs and are consistently running them even during the Covid-19 pandemic. The population in this study are all mining companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sampling technique in this research is purposive sampling by taking a sample of mining companies that publish a Sustainability Report.
PENGARUH LINGKUNGAN KERJA, KOMUNIKASI, DAN MOTIVASI TERHADAP KINERJA KARYAWAN DI PT. SAMACO Bayu Rama Laksono; Acynthia Ayu Wilasittha
Behavioral Accounting Journal Vol 4 No 1 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.811 KB) | DOI: 10.33005/baj.v4i1.117

Abstract

Employee performance occurs due to work and communication environment factors. A comfortable and conducive work environment that supports employees will improve employee performance. Good communication and continuously maintained among fellow colleagues will make them compact and always work together in completing tasks given by the company. Then motivation is also a form of employee encouragement to always be enthusiastic in improving employee performance. A total of 300 employees of PT. Samaco is made into a population and taken as many as 75 respondents. Questionnaires were distributed to respondents, then the results will be analyzed by analyzing multiple linear regression, the t-test and F-test hypotheses.. This study found that work environment, communication and motivation variables had a partial and synchronous effect on the work execution variables of PT. Samaco.
Analisis Bibliometrik Kasus Korupsi Pelaksanaan APBD Fatma Yunita Aprilia; Safiah Allisa; Dewi Suryanita Pratiwi; Luluk Desva Fitriah; Mirna Mendrofa; Ajeng Puspa Wardani; Indrawati Yuhertiana; Acynthia Ayu Wilasittha
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Tujuan dari penelitian ini adalah untuk menganalisis alur penelitian korupsi pada pelaksanaan APBD secara sistematis. APBD merupakan bentuk kepercayaan rakyat kepada pemerintah melalui DPRD dalam meningkatkan kesejahteraan masyarakat dan pelayanan untuk masyarakat. Pada hasil penelitian yang dilakukan Indonesia Corruption Watch (ICW) terdapat penyalahgunaan APBD paling banyak digunakan oleh kepala daerah. Penelitian ini menggunakan data blibliography yang dikumpulkan menggunakan aplikasi Publish or Perish 8 dengan website google scholar sebagai database pengambilan data. Data dianalisis menggunakan metode bibliometrik dengan menggunakan aplikasi VOSviewer. Berdasarkan hasil analisis agregasi bibliografi menggunakan VOS Viewer dapat dikelompokkan menjadi lima klaster. Didapatkan hasil hubungan antara pelaksanaan APBD dengan tindak pidana korupsi yang dilakukan pejabat daerah, hubungan antara pelaksanaan APBD di sektor publik dengan pejabat pelaksana dana APBD, hubungan tindakan nepotisme terhadap dana desa atau APBD di suatu daerah, hubungan antara sektor publik di Indonesia dengan pejabat publik yang korupsi, dan hubungan pengawasan DPRD terhadap dana APBD.
Exploring Self-Potential and Business Potential as an Effort to Create Womenpreneurship Sofie Yunida Putri; Tantina Haryati; Acynthia Ayu Wilasittha
Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2023.3373

Abstract

Sidoarjo Regency held a funding program for women's business groups targeted at housewives domiciled in Sidoarjo Regency, the funding was packaged in the form of the Independent Women's Business Card Program - KURMA - and will be given in the form of an Award to Independent Women Business Groups based on RT in Sidoarjo Regency through Administrative and technical assessments are carried out in stages from the village level to the district level, so it is necessary to assess the business potential and business interests of housewives in the surrounding environment. This community service activity was carried out by distributing questionnaires to mothers of Family Welfare Development (PKK) in Bligo village, RT 21, RW 08, Candi District, Sidoarjo Regency. The questionnaire was distributed with the aim that local PKK women were able to explore their potential because the main problem experienced was that there was a funding program organized by the local government, but these women still did not know the business potential and business interests they had. to obtain funding for the Mandiri Women's Business Card. Based on the service activities that we carried out, the results of the service showed that the most business potential in the local environment was in the culinary field, while the business interests of PKK women in the local area were businesses engaged in trading. Therefore, selling food is a business breakthrough that is considered the most appropriate according to the potential and interests of the existing business.
The Implementation of Islamic University Social Responsibility in Indonesia Acynthia Ayu Wilasittha; Tantina Haryati; Sofie Yunida Putri; Nanda Wahyu Indah Kirana
Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2023.3389

Abstract

This research aims to analyze the implementation of Islamic University Social Responsibility in Indonesia. This is a literature review study that was conducted by searching the keyword “Islamic university social responsibility” and filtered to specific literature that refers to the implementation of university social responsibility in Islamic Universities in Indonesia. The results show that not many University Social Responsibility studies are related to Islam because in measuring University Social Responsibility they still use green accounting indicators that consist of environmental awareness, environmental involvement, environmental reporting, and environmental audit. Numerous research has been found to suggest fresh approaches to adopting university social responsibility, like using the Maslahah or Maqashid Syariah concepts. These new models are anticipated to address issues with reporting environmental activities for which there are no guidelines and to offer direction in adopting USR, which is linked to Islamic religious values.
Penyusunan Laporan Keuangan Dalam Rangka Pelaksanaan Program Kerja KKN Tematik MBKM di Desa Laweyan Probolinggo Nurhidayah Nurhidayah; Acynthia Ayu Wilasittha
Community : Jurnal Pengabdian Pada Masyarakat Vol 3 No 2 (2023): Juli : Jurnal Pengabdian Pada Masyarakat
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/community.v3i2.355

Abstract

In realizing the role of students as agents of change, Kuliah Kerja Nyata Tematik Merdeka Belajar Kampus Merdeka (KKNT MBKM) program was held. The KKNT MBKM program is expected to be able to solve problems and advance the community by developing an area and increasing income, through programs that have been created by KKNT group 60 students. This service journal aims to find out the budget needed in each work program carried out by KKNT MBKM UPN Veteran East Java students in Laweyan Probolinggo Village. From the results of the cash receipt and expenditure report, it proves that there is no cash left and shows that the amount of expenditure for work programs is less than the amount of expenditure for the agenda, which is 41 59% with details of 24% for the UMKM ramadhan bazaar, 1% for NIB, 31% for bamboo craft workshops and 3% for branding UMKM products.
Pendampingan Penghitungan dan Pelaporan Pajak Penghasilan Pasal 21 Orang Pribadi pada Civitas Akademika Sekolah Pelayaran Surabaya Acynthia Ayu Wilasittha; Putri, Sofie Yunida; Tantina Haryati
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 5 No. 2 (2024): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v5i2.31807

Abstract

Purpose – This community service activity aims to enhance the understanding of individual taxpayers in the field of taxation, specifically in calculating and reporting their taxes online. The community service activity took place at Bhakti Samudera Maritime School located in Surabaya, and the participants were teachers and administrative staff from the school. Design/methodology/approach - The activity was conducted in three phases: questionnaire distribution, training on the calculation and reporting of Article 21 Personal Income Tax (PPh Pasal 21), and assistance in calculating and reporting taxes online. Based on the questionnaire data, it was determined that the academic community had income below the Taxable Income Threshold (PTKP). Therefore, the community service team prepared simplified materials for tax calculation and reporting. Findings – This community service activity improved the understanding of individual taxpayers, specifically the academic community of Bhakti Samudera Maritime School in Surabaya, regarding how to calculate their tax liabilities under Article 21 Personal Income Tax and report them using online e-filing. Originality/value – The school's academic community benefited from the training and assistance provided, as it resolved all tax-related issues and misunderstandings.
The Effect of Green Accounting Implementation on Islamic University Social Responsibility: Peranan Green Accounting Terhadap Implementasi Islamic University Social Responsibility Haryati, Tantina; Kirana, Nanda Wahyu Indah; Wilasittha, Acynthia Ayu; Putri, Sofie Yunida
Journal of Accounting Science Vol. 7 No. 1 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i1.1654

Abstract

Currently, various environmental issues are completely unavoidable, and even the implementation has begun to be applied in multiple sectors, including the world of education. This study aims to determine the implementation of IUSR-based Green Accounting at the Islamic University in Surabaya by using Sharia Enterprise Theory as the theoretical basis. The total population of this study is 1,311 students, consisting of 556 State Islamic University of Sunan Ampel Surabaya (UINSA) students, 530 Muhammadiyah University of Surabaya students, and 225 Nahdlatul Ulama University Surabaya (UNUSA) students. They were chosen using simple random sampling with a total sample according to the calculation of the Slovin formula. The hypothesis in this study is that Green Accounting, as measured by the indicators of Environmental Concern, Environmental Involvement, Environmental Reporting, and Environmental Audit have a significant effect on Islamic University Social Responsibility. The research variables were measured by indicators Al-Adl, Al-Ihsan, Maslaha, and Tafwid. The hypotheses were analyzed and tested using Partial Least Square (PLS) with SmartPLS 3.0 software, the results of which show that Green Accounting has a significant effect on Islamic University Social Responsibility. The implementation of green accounting in Islamic universities social responsibility should be implemented in every activity and activity that supports measurable environmental preservation through environmental performance at the university, which is measured by activities that support green accounting by participating in a green campus program so that the university's image becomes good in the eyes of society.
Co-Authors Achmad, Fadil Aini, Evinda Dwi Nur Ajeng Puspa Wardani Anam, Sahrul Annisa Nathania Dewi Arnez Cendana Batara, I Wayan Darma Bayu Rama Laksono Bisma Budiwitjaksono, Gideon Setyo Cendana, Arnez Dewi Suryanita Pratiwi Evinda Dwi Nur Aini Fatma Yunita Aprilia Firman Eka Putra Fisdiana, Anggit Jelita Haryati, Tantina I Wayan Darma Batara Indrawati Yuhertiana Ireva Suryananingtyas Januar, Muhammad Kiki Kinaryosih, Nimas Caesar Ratu Kirana, Nanda Wahyu Indah Luluk Desva Fitriah Manullang, Stephanie Melizcha Marchelo Boas Permata Maushufi, Nadhira Nuril Meivia Permata, Yastika Maulidiya Mirna Mendrofa Muhammad Kiki Januar Nanda Wahyu Indah Kirana Nugraha, Bisma Syah Iqbal Adji Nur Aini, Evinda Dwi Nurhidayah Nurhidayah Permata, Marchelo Boas Putra, Firman Eka Putra, Victor Pramudita Putri Maulidyah Reza Afrizal Rachman Rida Perwita Sari Riski Famiyanti Rizdina Azmiyanti Rohmawatik, St. Rosita, Amanda Aura Safiah Allisa Sahrul Anam Sofie Yunida Putri Tantina Haryati Tituk Diah Widajantie Tituk Diah Widajantie Tituk Diah Widajantie Umi Nur Fryda Kusli Rochmah