Article Per Year (5 Year)
p-Index From 2021 - 2026
4.64
P-Index
This Author published in this journals
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

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
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.
Skeptisisme Profesional Akuntan Publik : Perspektif Dari Pengalaman Kerja Putra, Victor Pramudita; Wilasittha, Acynthia Ayu
Accounting Research Unit (ARU Journal) Vol 5 No 2 (2024): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol5iss2pp67-74

Abstract

Penelitian ini bertujuan untuk mengetahui perspektif pengalaman kerja akuntan publik terhadap skeptisisme. Metode penelitian yang digunakan adalah kualitatif deskriptif. Sumber data adalah data primer berupa hasil wawancara mendalam kepada lima akuntan publik yang bekerja di KAP XYZ. Hasil penelitian menunjukan bahwa pengalaman kerja merupakan faktor yang penting terhadap skeptisisme profesional akuntan publik karena pengalaman kerja yang lama menyebabkan akuntan publik memiliki pola pikir kritis dalam menganalisis bukti pendukung selama proses audit. Skeptisisme profesional merupakan inti dari integritas audit, memastikan bahwa akuntan publik tidak hanya mengumpulkan bukti yang cukup, tetapi juga secara kritis menilai informasi yang mereka peroleh. Dalam praktiknya, pengalaman kerja memainkan peran sentral dalam mengasah dan mengembangkan kemampuan ini. Pengalaman menghadapi berbagai tantangan di lapangan, seperti kompleksitas industri dan dinamika klien, memberikan perspektif yang mendalam kepada akuntan publik tentang bagaimana mereka dapat mempertahankan independensi dan kehati-hatian yang diperlukan dalam proses audit. Hal tersebut dapat membantu akuntan publik dalam mendeteksi salah saji material pada laporan keuangan. Pengalaman kerja ini ditinjau berdasarkan lama bekerja dan riwayat pekerjaan. Melalui pengalaman ini, akuntan mengembangkan pemahaman mendalam tentang kompleksitas industri, tuntutan regulasi, dan dinamika internal klien mereka, yang semuanya memengaruhi kemampuan mereka untuk menjaga independensi dan kehati-hatian yang diperlukan dalam melakukan audit selain itu pengalaman yang banyak membuat akuntan publik akan terbiasa lebih kritis dalam menghadapi situasi tertentu, mereka akan terbiasa dalam bersikap secara skeptis dan tidak mudah mengabaikan suatu kejanggalan dalam pelaporan keuangan.
Factors Affecting Accounting Conservatism with Litigation Risk as a Moderator in Consumer Non- Cyclicals Companies Listed on IDX Kinaryosih, Nimas Caesar Ratu; Budiwitjaksono, Gideon Setyo; Wilasittha, Acynthia Ayu
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

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

Abstract

This study aims to examine the effect of information asymmetry and income smoothing on accounting conservatism moderated by litigation risk. The research uses a quantitative approach. The population in this study includes all consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. The purposive sampling method was used in determining the sample in this study and the financial statement reports of 140 companies are selected. Partial Least Square (PLS) was used as the analytical technique. The results showed that information asymmetry affects accounting conservatism and income smoothing does not affect accounting conservatism. This study also uses litigation risk as a moderator which found that litigation risk can moderate the effect of information asymmetry on accounting conservatism but unable to moderate the effect of income smoothing on accounting conservatism.
Tinjauan Atas Implementasi Prosedur Audit Kas dan Setara Kas pada Kantor Akuntan Publik di Sidoarjo Riski Famiyanti; Acynthia Ayu Wilasittha
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3343

Abstract

The cash and cash equivalent audit procedure is a series of steps that the auditor takes to verify the existence, completeness, accuracy, and presentation of an entity's cash and cash equivalents in the financial statements. The research was carried out with the aim of understanding the process of implementing cash and cash equivalent audit procedures at the KAP Djoko, Sidik & Indra Sidoarjo Branch. The research was conducted using a descriptive analysis method by collecting two data sources, namely primary data obtained from interviews, observations and documentation directly during the audit, while secondary data was collected from several publications including articles, journals and internet sites that correspond to the research topic. The research results prove that the implementation of cash and cash equivalent audit procedures carried out at the KAP Djoko, Sidik & Indra Sidoarjo Branch for clients is in accordance with the theory put forward by Sukrisno Agoes. Through this research, it is hoped that interested parties can gain understanding and insight regarding cash and cash equivalent audit procedures in theory and real practice in the world of work.
Studi Kualitatif: Identifikasi Determinan Audit Report Lag Pada Kantor Akuntan Publik DSI Cabang Surabaya Umi Nur Fryda Kusli Rochmah; Acynthia Ayu Wilasittha
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 2 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i2.10202

Abstract

Abstract This study utilizes a qualitative approach to identify determinants and prevention of report lag audit incidents at the CPA Firm (KAP) DSI Surabaya Branch. Audit report lag refers to the era between the end of accounting and the date of provision of the audit report as an important indicator of the efficiency and effectiveness of the audit process. Interviews to the auditors at KAP Djoko, Sidik & Indra Surabaya Branch who are experienced in handling audit report lag cases are the primary data sources for this study. The study reveals the main factors influencing audit report lag through in-depth interviews with auditors and managers at the KAP DSI Surabaya Branch. The study's results indicate that auditor capacity and workload, client complexity, audit planning and scheduling, and client coordination are the main determinants contributing to audit report lag. Based on these findings, there are several practical suggestions can be carried out by auditors to minimize audit report lag, such as optimizing workload distribution, improving audit planning and scheduling, ongoing training programs, and improving communication and coordination with clients. Keywords: Audit Report Lag; Audit Quality; and Public Accounting Firm
PENGARUH LINGKUNGAN KERJA, KOMUNIKASI, DAN MOTIVASI TERHADAP KINERJA KARYAWAN DI PT. SAMACO Bayu Rama Laksono; Acynthia Ayu Wilasittha
BAJ: Behavioral Accounting Journal Vol. 4 No. 1 (2021): January-June 2021
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | 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.
Strategi Menggali Potensi dan Peluang Usaha untuk Memperoleh Pendanaan Kartu Usaha Perempuan Mandiri (KURMA) Tantina Haryati; Sofie Yunida Putri; Acynthia Ayu Wilasittha
Jurnal Pengabdian Masyarakat SENSASI Vol. 2 No. 01 (2022): Jurnal Pengabdian Masyarakat SENSASI
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/sensasi.v2i1.55

Abstract

Kesadaran masyarakat akan arti pentingnya wirausaha atau berstrategi untuk mencari peluang usaha dapat menekan jumlah pengangguran di Indonesia. Menyadari akan pentingnya potensi usaha, pemerintah Kabupaten Sidoarjo mengadakan Program Kartu Usaha Perempuan Mandiri – KURMA – yang akan diberikan dalam bentuk Penghargaan kepada Kelompok Usaha Perempuan mandiri yang berbasis RT pada Kabupaten Sidoarjo melalui penilaian administratif dan teknis dilakukan secara berjenjang dari tingkat desa sampai tingkat kabupaten oleh Pemerintah daerah setempat. Adapun kegiatan pengabdian ini dilakukan dalam tiga rangkaian kegiatan. Program pertama terkait dengan pengendalian minat dan potensi usaha yang digali dengan melakukan survei dengan pengisian kuesioner disimpulkan bahwa hasilnya ibu-ibu lebih menyukai usaha mikro di bidang kuliner. Program kedua, untuk mendukung program pertama maka perencanaan bisnis plan dibuat untuk memudahkan usaha mikro yang dibuat. Dengan bisnis plan ibu-ibu menjadi lebih terencana ketika mengelola usahanya sehingga tingkat keberhasilan yang diinginkan bisa tercapai apalagi didukung oleh tawaran pendanaan dari pemerintah daerah yaitu KURMA yang membuat usaha menjadi lebih settle dalam bidang pendanaan. Program ketiga, pelaksanaan program ini lebih memperjelas target pasar yang diinginkan oleh seorang women entrepreneur, karena kita bisa memperjelas market place yang kita tuju sehingga hasil yang maksimal bisa tercapai.
Pelatihan dan Penyuluhan Penyusunan Business Plan untuk Memperoleh Pendanaan Kewirausahaan Acynthia Ayu Wilasittha; Tantina Haryati; Sofie Yunida Putri
Jurnal Pengabdian Masyarakat SENSASI Vol. 2 No. 01 (2022): Jurnal Pengabdian Masyarakat SENSASI
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/sensasi.v2i1.56

Abstract

Kewirausahaan sangat berperan penting terhadap perekonomian nasional. Oleh karena itu pemerintah banyak melaksanakan program untuk meningkatkan minat kewirausahaan, salah satunya dengan Program Pendanaan Kartu Usaha Perempuan Mandiri (KURMA) yang dirancang oleh pemerintah Kabupaten Sidoarjo. Sasaran peserta yang dituju adalah para ibu-ibu yang memiliki ide bisnis yang dapat dikembangkan untuk membantu perekonomian rumah tangga sekaligus meningkatkan jumlah Usaha Kecil dan Menengah (UMKM). Dari fenomena tersebut dilakukan pelatihan dan penyuluhan penyusunan Business plan atau perencanaan usaha agar dapat meyakinkan pemerintah setempat sebagai investor untuk memberikan pendanaan sebagai tambahan modal usaha. Pelatihan penyusunan Business plan dilakukan di Sidoarjo dimana banyak sekali ditemukan kelompok usaha perempuan yang berencana untuk mengajukan pendanaan kewirausahaan pemerintah kabupaten Sidoarjo. Hasil dari kegiatan pengabdian masyarakat ini adalah contoh Business plan yang dapat dijadikan acuan bagi kelompok usaha dalam menyusun sebuah perencanaan usaha. Dengan demikian kelompok usaha tersebut dapat langsung mengajukan pendanaan kewirausahaan kepada pemerintah agar memperoleh tambahan modal usaha.
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