Article Per Year (5 Year)
p-Index From 2021 - 2026
7.206
P-Index
This Author published in this journals
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 Akuntansi dan Keuangan Kontemporer (JAKK) 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

Published : 51 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 51 Documents
Search

 1   2   3   4   5 
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.
Green Healthcare Accountability: A Comprehensive Review of Environmental Accounting in Hospitals Batara, I Wayan Darma; Permata, Marchelo Boas; Putri, Sofie Yunida; Wilasittha, Acynthia Ayu; Widajantie, Tituk Diah
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.2024.4153

Abstract

This literature review aims to provide insights into the utilization of environmental accounting within the healthcare sector. The primary objective is to comprehensively analyze the prior study to understand the rationale, methodologies, and results associated with implementing environmental accounting practices within hospital settings. The research methodology employed in this evaluation encompassed a comprehensive analysis of the relevant scholarly literature. The literature review findings indicate that hospitals utilize environmental accounting methods for a range of purposes, such as ensuring adherence to regulatory requirements, achieving financial savings, enhancing their reputation, and fulfilling their social responsibilities. This paper also investigates the methodologies and tools commonly utilized in hospital settings for environmental accounting. These include carbon accounting, waste management accounting, energy consumption monitoring, and eco-efficiency analysis. This study investigates the impact of environmental accounting on hospitals' financial reports and decision-making processes. The use of environmental accounting practices can have a significant effect on the resource allocation, investment decisions, and long-term strategic planning of healthcare organizations. This literature analysis highlights the imperative for further research in this domain and underscores the increasing importance of environmental accounting within healthcare institutions. The findings underscore the significance of incorporating sustainability into the management practices of hospitals, indicating that implementing environmental accounting methods can substantially influence the financial and environmental performance of healthcare organizations
Examining the Relationships Between Islamic Governance, Financial Performance, and Corporate Value: A Literature Review Cendana, Arnez; Januar, Muhammad Kiki; Haryati, Tantina; Wilasittha, Acynthia Ayu; 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.2024.4172

Abstract

The objective of this literature review is to offer a thorough examination of the relationship between Islamic company Social Responsibility (ICSR), Islamic Corporate Governance (ICG), financial performance, and company value in the realm of Islamic finance and business practices. The main aim of this study is to conduct a comprehensive literature analysis to obtain a deeper understanding of the interconnected elements that play a role in the overall achievement and long-term viability of Islamic enterprises. The research technique utilized for this review entails a comprehensive analysis of pertinent scholarly literature, with a specific emphasis on the concepts and implementation of ICSR (Islamic Corporate Social Responsibility) and ICG (Islamic Corporate Governance) within the context of Islamic ethics and adherence to Sharia. The evaluation emphasizes the importance of ensuring that company actions are by Islamic principles, such as engaging in philanthropy, practicing ethical business conduct, and demonstrating environmental responsibility. Additionally, the literature review presents empirical findings that suggest organizations that are dedicated to the principles of corporate social responsibility (CSR) and corporate governance (CG) tend to demonstrate greater financial performance and increased corporate value. This study examines the potential impact of these principles on the long-term financial performance and stability of Islamic markets, with a specific focus on enhancing shareholder wealth. The paper additionally examines several approaches and indicators employed for evaluating ICSR (Islamic Corporate Social Responsibility), ICG (Islamic Corporate Governance), financial performance, and corporate value within Islamic settings. It acknowledges the distinct difficulties encountered by scholars and practitioners when attempting to effectively assess these categories. The literature review has two implications. First and foremost, this highlights the significance of incorporating practises related to Islamic Corporate Social Responsibility (ICSR) and Islamic Corporate Governance (ICG) within the framework of Islamic firms, with a focus on their ability to enhance financial performance and corporate value. Additionally, this underscores the necessity for additional study in order to establish standardized measuring frameworks and methodologies specifically designed for Islamic banking and commercial contexts. This literature study offers significant insights into the intricate interconnections between ICSR (Islamic Corporate Social Responsibility), ICG (Islamic Corporate Governance), financial performance, and corporate value within the context of Islamic business practises. This statement highlights the need of ensuring that Islamic principles are in accordance with business actions and governance structures, in order to promote the well-being of stakeholders and ensure the long-term viability of Islamic firms. Future study should prioritise the resolution of measurement issues and the examination of the intricacies inherent in these associations among distinct Islamic sectors and geographical areas.
ANALISIS KEPATUHAN DAN AKUNTABILITAS ATAS LAPORAN PEMBERI SUMBANGAN DANA KAMPANYE (LPSDK) PADA PARTAI POLITIK KPU PROVINSI SULAWESI Meivia Permata, Yastika Maulidiya; Wilasittha, Acynthia Ayu
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i3.458

Abstract

Campaign activities have funds that are used to fulfill whatever is needed at the time the activity takes place. The funds obtained come from political parties, legislative candidates, as well as donations from other parties that are legal in accordance with established laws. The aim of this research is to determine the level of compliance and accountability for donations obtained by political party election participants by ensuring donation regulations, reporting donations, and monitoring and auditing campaign fund donations. The research was conducted at the Public Accounting Firm (KAP) which focused on one of the political parties in the North Sulawesi KPU. Thus, the research method used is qualitative descriptive research which will explain the compliance of political party election participants in reporting donations received and disbursed, by examining supporting documents for reporting campaign fund donations and recalculating campaign fund donations. Compliance and accountability for campaign fund donations from the three districts in the North Sulawesi KPU are still considered lacking. This is due to compliance indicators that have not been met by one of the districts, related to the date and time of the Campaign Fund Contribution Report (LPSDK) submitted to the KPU. As a result of this delay, the KPU did not provide a receipt as proof that the district had submitted campaign fund donations in accordance with applicable regulations. So, there needs to be improvements for political parties to set stricter internal schedules for collecting and reporting campaign funds.
Pengaruh Literasi Keuangan, Gaya Hidup, Dan Financial Distress Terhadap Perilaku Keuangan Mahasiswa Akuntansi UPN Veteran Jawa Timur Reza Afrizal Rachman; Indrawati Yuhertiana; Acynthia Ayu Wilasittha
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10585

Abstract

This research aims to determine the influence of financial literacy, lifestyle and financial distress on the financial behavior of Accounting students at UPN Veteran East Java. The type of data used in this research uses primary data originating from respondents' answers obtained from questionnaires distributed to all Accounting students at UPN Veteran East Java totaling 93 respondents with a sampling technique using a simple random sampling formula. This research uses a quantitative type of research with PLS as the test tool. Research findings show that financial literacy, lifestyle and financial distress contribute to the financial behavior of Accounting students at UPN Veteran East Java.
Moderasi Manajemen Laba Pada Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Ireva Suryananingtyas; Rida Perwita Sari; Acynthia Ayu Wilasittha
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10719

Abstract

The aim of this study was to ascertain the relationship between Good Corporate Governance and Corporate Social Responsibility and financial performance when earnings management was employed as a moderator. A quantitative methodology is used to conduct the research. Listed on the IDX during the period 2020-2022, consumer non-cyclicals companies comprised the research samples. This inquiry has made use of secondary data. The sample technique employed in this experiment was purposeful sampling. Data analysis for this study was done using PLS-SEM, which was assessed using WarpPLS 7.0. The outcomes of the study indicate that neither CSR nor GCG can influence financial performance, nor can earnings management act as a moderate between GCG and financial success. However, the influence of GCG on financial performance can be moderated by earnings management.
Determinan Fraudulent Financial Reporting Pada Perusahaan Jasa Transportasi Dan Logistik Di Indonesia Putri Maulidyah; Rida Perwita Sari; Acynthia Ayu Wilasittha
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11372

Abstract

Penelitian ini bertujuan mengevaluasi dampak fraud hexagon terhadap fraudulent financial reporting. Analisis data dilakukan menggunakan bantuan software WarpPLS. Sampel terdiri dari 13 perusahaan jasa transportasi dan logistik yang terdaftar di BEI. Temuan ini mengindikasikan bahwa opportunity, rationalization, dan capability berpengaruh pada fraudulent financial reporting. Sebaliknya, pressure, ego, dan collusion tidak berpengaruh pada fraudulent financial reporting. Oleh karena itu, strategi untuk memperkecil adanya praktik fraudulent financial reporting harus dilakukan adanya pengawasan yang tepat dalam suatu perusahaan.
Co-Authors Achmad, Fadil Aini, Evinda Dwi Nur Ajeng Puspa Wardani Anam, Sahrul Annisa Nathania Dewi Arnez Cendana Audita, Anya Tamara Fina 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