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All Journal 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 KACANEGARA Jurnal Pengabdian pada Masyarakat Owner : Riset dan Jurnal Akuntansi International Journal of Financial, Accounting, and Management Journal of Economics, Business, and Government Challenges 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 Accounting Research Unit (ARU JOURNAL) JURNAL ECONOMINA Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Land Journal JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pengabdian Masyarakat SENSASI
Acynthia Ayu Wilasittha
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.
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.
A comparative analysis before and after pandemic on environmental accounting public hospital Putri, Sofie Yunida; Widajantie, Tituk Diah; Wilasittha, Acynthia Ayu
International Journal of Financial, Accounting, and Management Vol. 6 No. 1 (2024): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i1.1706

Abstract

Purpose: This study conducted a comparative analysis of the application of environmental accounting in hospitals before, during, and after the pandemic. Research methodology: This qualitative study used a comparative analytical approach. The data used in the research are primary data from interviews with three informants directly involved and secondary data from relevant financial information at the Regional Public Hospital. Mohamad Soewandhie, Surabaya. Results: The COVID-19 pandemic has impacted hospital environmental accounting. Hospitals commonly charge environmental costs for managing solid, liquid, and gaseous waste. The pandemic has increased hospital waste processing expenditure for these three classes. The growth in hospital waste and vendor waste processing costs due to increased demand, since hospitals cannot yet process their waste, are the main causes of the cost increase. Once the outbreak ended, hospitals could control the costs. Limitations: Financial data from the hospital was simply an illustration because it had to be integrated with the Surabaya City Government's financial reports and was not published. Contribution:  It can be seen that it is important for hospitals to be able to budget environmental costs more seriously as a preventive measure if similar problems like the pandemic or other forces significantly occur in the future. Novelty: Previous similar research only studied how environmental accounting is implemented in a hospital and did not compare its implementation before, during, and after the pandemic.
MENINGKATKAN PEMAHAMAN PAJAK ORANG PRIBADI: PELATIHAN PERHITUNGAN DAN PELAPORAN SPT TAHUNAN Putri, Sofie Yunida; Wilasittha, Acynthia Ayu; Haryati, Tantina
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.18791

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pemahaman yang lebih baik tentang perpajakan kepada Civitas Akademika di Sekolah Pelayaran Bhakti Samudera Surabaya, sehingga dapat meningkatkan literasi pajak, memastikan bahwa peserta dapat dengan percaya diri menghitung dan melaporkan SPT Tahunan, serta membantu mengelola kewajiban perpajakannya secara lebih efisien. Pelatihan ini mencakup berbagai aspek perhitungan dan pelaporan SPT Tahunan, dengan fokus pada materi yang mudah dipahami dan panduan praktis dengan menggunakan metode pemaparan materi berbasis pertanyaan dan diskusi untuk menciptakan lingkungan yang mendukung dan interaktif, memungkinkan peserta untuk mengajukan pertanyaan dan berbagi pengalaman mereka. Kegiatan ini telah memberikan hasil yang positif dalam meningkatkan pemahaman pajak bagi para peserta pelatihan. Selain itu, kegiatan ini telah memberikan kontribusi positif terhadap kemandirian finansial individu dan meningkatkan kesadaran akan pentingnya kepatuhan perpajakan. Hasil dari pelatihan ini akan berkelanjutan dengan pendampingan secara langsung bagi para peserta untuk menghitung, melaporkan dan memberikan manfaat jangka panjang untuk mendorong pemahaman yang lebih baik tentang kewajiban pajak Tahunan bagi Wajib Pajak Orang Pribadi.
IMPLEMENTASI ENTERPRISE RESOURCE PLANNING MODUL ACCOUNTING BERBASIS ODOO 16 PADA USAHA JASA SERVIS Rohmawatik, St.; Wilasittha, Acynthia Ayu
TEMA Vol. 24 No. 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.24.2.%p

Abstract

This study aims to provide an implementation plan and find out how to implement an Odoo 16-based Accounting module ERP system in PT XYZ's service business. The research method used is a qualitative descriptive research method with case studies. The data used in this study consisted of two types, namely primary data obtained through an interview process and secondary data collected through a literature review. The results of this study reveal that the implementation of the ERP accounting module system can be carried out well and provides significant changes and benefits, especially in managing the company's accounting information system. Implementation of the ERP accounting module system is able to increase the efficiency and effectiveness of business process management at PT XYZ, which previously still relied on manual systems in managing its business processes, improve and increase integration between various divisions in the company so that information reception becomes more optimal, and the process of preparing financial reports is more automated and can be accessed at any time in real time.  
Exploring Taxation Understanding among Individual Taxpayers at Sekolah Pelayaran Bhakti Samudera Anam, Sahrul; Putra, Firman Eka; Wilasittha, Acynthia Ayu; Haryati, Tantina; Putri, Sofie Yunida
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4151

Abstract

This community engagement initiative aims to assess the extent of the understanding among the academic community of Sekolah Pelayaran Bhakti Samudera regarding the reporting of Article 21 personal income tax (PPh 21). The level of understanding was gauged through the distribution of a questionnaire, which included inquiries about the registration of taxpayers within the Sekolah Pelayaran Bhakti Samudera environment and participants' comprehension of taxation and their tax obligations. The taxpayer registration process will assist the community engagement team in developing materials for socialization and assistance in filing individual income tax returns (SPT PPh Orang Pribadi) to be conducted in the future. Based on the questionnaire, data were obtained from 26 participants, with 61.5% of them having a Taxpayer Identification Number (NPWP), while the rest did not possess an NPWP. This aligns with the condition of the academic community in the school, which typically earns income below the Non-Taxable Income Threshold (PTKP). Regarding the understanding of tax reporting, the academic community at Sekolah Pelayaran Bhakti Samudera still lacks a solid grasp of the subject. A total of 20 respondents out of 26 participants exhibited a low level of understanding of tax reporting. Consequently, many members of the academic community remain unfamiliar with the tax reporting obligations of individual taxpayers with NPWP. This situation is further supported by the school's practice of not providing PPh 21 withholding tax slip due to the academic community's income falling below the PTKP threshold.
Co-Authors Achmad, Fadil Anam, Sahrul Batara, I Wayan Darma Bayu Rama Laksono Bisma Budiwitjaksono, Gideon Setyo Cendana, Arnez Evinda Dwi Nur Aini Fisdiana, Anggit Jelita Haryati, Tantina Indrawati Yuhertiana Januar, Muhammad Kiki Kinaryosih, Nimas Caesar Ratu Kirana, Nanda Wahyu Indah Manullang, Stephanie Melizcha Maushufi, Nadhira Nuril Meivia Permata, Yastika Maulidiya Nugraha, Bisma Syah Iqbal Adji Permata, Marchelo Boas Putra, Firman Eka Putra, Victor Pramudita Rida Perwita Sari Riski Famiyanti Rizdina Azmiyanti Rohmawatik, St. Sofie Yunida Putri Sofie Yunida Putri Tantina Haryati Tituk Diah Widajantie Tituk Diah Widajantie Umi Nur Fryda Kusli Rochmah