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

 2   3   4   5   6 
AUDIT KAS DAN SETARA KAS: EVALUASI PROSEDUR AUDIT DAN REKOMENDASI PERBAIKAN SISTEM KAS UNTUK PERUSAHAAN BALAI LELANG Fisdiana, Anggit Jelita; Wilasittha, Acynthia Ayu
LAND JOURNAL Vol. 6 No. 2 (2025): Juli 2025
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v6i2.4259

Abstract

The main focus of this research is to evaluate the audit methods and procedures implemented, as well as to formulate Standard Operating Procedure (SOP) recommendations to strengthen the internal control system within the company. The audit procedures conducted by KAP STU include bank reconciliation and the evaluation of internal controls. This study employs a qualitative research method with a case study approach at PT A, an auction house company, by collecting data through interviews, field observations, and documentation. Based on the research findings, the audit procedures applied by KAP STU have followed the stages outlined in audit standards; however, weaknesses were identified in PT A’s internal control, which led to errors in the preparation of financial statements, particularly in the cash flow statement. The main recommendation provided is the implementation of SOPs consisting of regular cash counts, strict supervision, and systematic documentation archiving to strengthen the company’s internal control system. With the implementation of these SOPs, it is expected that PT A’s financial statements will become more accurate and reliable in the future.
A Review of Credit Audit Procedure Implementation at KAP XYZ Surabaya: Theory and Practice Achmad, Fadil; Acynthia Ayu Wilasittha
Equity: Jurnal Akuntansi Vol. 6 No. 1: September 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v6i1.657

Abstract

This study aims to examine the implementation of credit audit procedures applied by Public Accounting Firm (KAP) XYZ in auditing the financial statements of a Rural Bank (BPR), and to compare them with the accounts receivable audit procedures as described in academic literature. The research adopts a descriptive qualitative approach, with data collected through a review of internal documents from the accounting firm, interviews with experienced auditors, and an analysis of audit theories and guidelines related to accounts receivable found in standard textbooks. The findings indicate that the credit audit procedures implemented by KAP XYZ are generally aligned with the standard guidelines for auditing receivables. Although certain procedures—such as debtor balance confirmations and the inspection of promissory notes—were not applied, this was due to their incompatibility with the operational characteristics of BPRs. These findings suggest that KAP XYZ has effectively adapted its audit procedures to remain relevant and efficient in identifying risks and ensuring the reliability of the financial information presented by the BPR.
Determinan Minat Mahasiswa Akuntansi Untuk Berkarier Menjadi Akuntan Publik Bisma; Acynthia Ayu Wilasittha
JURNAL ECONOMINA Vol. 3 No. 9 (2024): JURNAL ECONOMINA, September 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i9.1407

Abstract

This research aims to demonstrate the influence of internship experience, work environment, job market considerations, and motivation on the interest of accounting students from UPN "Veteran" East Java to pursue a career as Public Accountants. The population of this study consists of accounting students from the 2021 cohort at UPN "Veteran" East Java who are currently or have completed internships at Public Accounting Firms (PAFs). The research sample, comprising 50 students, was selected using simple random sampling technique. Partial Least Square was employed as the data analysis technique. The research findings indicate that only internship experience significantly influences students' interest in pursuing a career as public accountants. The reason for this influence is that accounting students who have internship experience at PAFs gain deeper insights into the career of a public accountant. For future researchers, it is recommended to include other independent variables that may affect accounting students' interest in becoming public accountants. Additionally, it is suggested to apply the research with a larger sample to obtain more valid data that can.
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.
Implementasi Tata Kelola dan Tanggung Jawab Sosial dalam Menunjang Kinerja Keuangan Saham Syariah Indonesia Haryati, Tantina; Wilasittha, Acynthia Ayu; Putri, Sofie Yunida
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2272

Abstract

The objective of this study is to examine the correlation between Islamic Corporate Governance (ICG) and Islamic Corporate Social Responsibility (ICSR) and the financial performance of companies that are listed on the Indonesian Sharia Stock Index (ISSI). The research data were collected from the annual financial reports of 250 companies that satisfied the requirement of being listed in the ISSI for five consecutive years and filing annual reports during that same period. An assessment was carried out on the financial statements to determine the utilization of eight ICG  and six ICSR indicators and to gauge economic performance by calculating Return on Assets (RoA) and Return on Equity (RoE). The results suggest that the adoption of ICG positively affects organizations' financial performance, whereas the adoption of ICSR does not substantially impact. These findings indicate that these companies' adoption of ICG and ICSR is limited despite their inclusion in the ISSI. These companies have not utilized many ICG  and ICSR  indicators. This study offers significant insights demonstrating that augmenting the use of ICG can improve firms' financial performance. However, there is a need to enhance awareness and implementation of ICSR. Furthermore, it emphasizes the significance of corporations prioritizing ICG  and ICSR  features as integral components of their comprehensive approach to enhancing their financial performance and social responsibility.
Peran Literasi dan Pengelolaan Keuangan dalam Meningkatkan Pendapatan UMKM Maushufi, Nadhira Nuril; Wilasittha, Acynthia Ayu
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.13555

Abstract

Literasi keuangan merupakan kemampuan atau pengetahuan seseorang tentang efektivitas dari cara pengelolaan keuangan. Pengelolaan keuangan yang didasarkan pada pemahaman mengelola keuangan dapat membantu mengambil keputusan keuangan yang baik dan teratur. Tujuan dilakukannya penelitian ini adalah untuk mengetahui peran literasi dan pengelolaan keuangan dalam meningkatkan pendapatan UMKM. Penelitian ini merupakan penelitian kualitatif dengan pendekatan deskriptif. Sumber data dikelompokkan menjadi 3 yaitu: wawancara, observasi, dan dokumentasi. Peneliti menggunakan 7 responden yang merupakan pelaku usaha toko kelontong yang ada di Kecamatan Sawahan, Kota Surabaya. Hasil penelitian mengungkapkan literasi keuangan dan pengelolaan keuangan tidak berdampak secara langsung pada pendapatan usaha. Namun, hal itu dapat menjadi landasan bagi pelaku usaha untuk menentukan strategi atau langkah selanjutnya yang akan dilakukan untuk meningkatkan kondisi usahanya.
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) Wilasittha, Acynthia Ayu
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

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
Good Corporate Governance’s Role in Green Strategy, Innovation, and Carbon Disclosure Wilasittha, Acynthia Ayu; Aini, Evinda Dwi Nur
Studi Akuntansi dan Keuangan Indonesia Vol 8 No 1 (2025): Studi Akuntansi dan Keuangan Indonesia (SAKI) - In Progress
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.8.1.on process

Abstract

This study examines the relationship between carbon emission disclosure and green strategy and green innovation, with Good Corporate Governance (GCG) as a moderating variable. Employing a quantitative approach, the research utilizes secondary data sourced from annual reports and sustainability reports. The population comprises consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. Using purposive sampling with specific criteria, a total of 44 companies were selected as samples over the three-year period. The findings reveal that both green strategy and green innovation significantly influence carbon emission disclosure, indicating that companies effectively implementing these practices tend to optimize their emission disclosures to enhance their reputation among stakeholders. Furthermore, the association between green strategy and carbon emission disclosure is not moderated by GCG, but it is strongly moderated by the relationship between green innovation and disclosure. This suggests that some consumer non-cyclical companies have yet to fully implement GCG, limiting the support for green strategies to maximize emission disclosure. Optimizing GCG implementation is therefore essential to reinforce both green strategy and green innovation, enabling companies to become more environmentally responsible and reduce operational carbon emissions, ultimately advancing corporate sustainability.
Intellectual Capital, Capital Structure, and CSR on Firm Value: The Moderating Role of Tax Avoidance Rosita, Amanda Aura; Wilasittha, Acynthia Ayu
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 16, No 1 (2026): Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.16.1.2026.081-093

Abstract

This research assesses the influence of intellectual capital, capital structure, and CSR on firm value, with tax avoidance as a moderator. This study employs a quantitative approach and includes 32 manufacturing companies listed on IDX (128 observations), selected purposively. Secondary data from the companies' annual and sustainability reports are used in this research. This research is a panel data study utilizing data processing tools, namely STATA v.17. Data analysis was carried out using panel data regression with a moderation test. Findings reveal that intellectual capital and CSR significantly influence firm value, whereas capital structure shows no effect. Furthermore, the role of tax avoidance is shown to be ineffective in moderating the connection between intellectual capital, capital structure, and CSR with firm value. These results imply that during 2020-2023 period investor may have prioritized innovation, productivity, and corporate reputation over financing decisions, a condition that differs from earlier studies reporting a positive role of capital structure, The absence of moderating effect from tax avoidance may also reflect tighter tax regulations and growing investor awareness of good governance, making tax savings less attractive as a driver of firm value.
PENGARUH GOOD CORPORATE GOVERNANCE, GREEN STRATEGY, DAN GREEN INNOVATION TERHADAP CARBON EMISSION DISCLOSURE PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS DI INDONESIA Nur Aini, Evinda Dwi; Wilasittha, Acynthia Ayu
Jurnal Akuntansi Vol 12, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v12i1.2475

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengeksplorasi dampak dari Good Corporate Governance, Green Strategy, dan Green Innovation terhadap Carbon Emission Disclosure pada perusahaan sektor Consumer non-Cyclicals yang terdaftar di BEI periode 2021 hingga 2023. Metode kuantittaif dipakai dalam penelitian ini dengan mengimplementasikan pengujian regresi data panel menggunakan Stata 17.0. Sumber didapatkan melalui tinjauan Annual report dan Sustainability Report perusahaan, dengan memanfaatkan data sekunder yang dipilih menggunakan teknik purposive sampling. Temuan dari penelitian ini menunjukkan bahwa Good Corporate Governance memiliki pengaruh tidak signifikan terhadap Carbon Emission Disclosure yang mengindikasikan bahwa perusahaan telah sepenuhnya mengadopsi konsep GCG, tetapi mereka masih belum memasukkan pertimbangan lingkungan seperti emisi karbon ke dalam tata kelola operasional mereka. Di sisi lain, Green Strategy dan Green Innovation terbukti memberi pengaruh positif dan signifikan terhadap Carbon Emission Disclosure.Kata Kunci: Carbon Emission Disclosure, Good Corporate Governance, Green Strategy, Green InnovationABSTRACTThis study aims to explore the impact of Good Corporate Governance, Green Strategy, and Green Innovation on Carbon Emission Disclosure in companies within the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) for the period 2021 to 2023. A quantitative method is employed in this study, using panel data regression analysis with Stata 17.0. Data were obtained from company Annual Reports and Sustainability Reports, utilizing secondary data selected through a purposive sampling technique. The findings of this study indicate that Good Corporate Governance has a insignificant effect on Carbon Emission Disclosure. This suggests that while companies may have adopted GCG principles, they have not yet fully integrated environmental considerations, such as carbon emissions, into their operational governance. In contrast, both Green Strategy and Green Innovation are found to have a positive and significant effect on Carbon Emission Disclosure.Keywords: Carbon Emission Disclosure, Good Corporate Governance, Green Strategy, Green Innovation
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