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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi Jurnal Ilmiah Universitas Batanghari Jambi Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Journal of Economic, Bussines and Accounting (COSTING) Jambura Economic Education Journal Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal MEBIS (Manajemen dan Bisnis) Proceeding of National Conference on Accounting & Finance International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Bina Akuntansi RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Nusantara Science and Technology Proceedings Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Behavioral Accounting Journal East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Applied Sciences (FJAS) RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis

Sri Trisnaningsih

Universitas Pembangunan Nasional Veteran Jawa Timur

Author-ID : 3873383

Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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Pengelolaan Keuangan Alokasi Dana Desa Terhadap Kesejahteraan Masyarakat Dalam Masa Pandemi Covid-19 ( Studi Pada Desa. Bareng Kec. Bareng Kab. Jombang) Nur afifa; Sri Trisnaningsih
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 02 (2022)
Publisher : Universitas Pendidikan Ganesha

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

Pengelolaan Alokasi Dana Desa merupakan satu aspek terpenting dari sebuah desa untuk menjalankan program-program dari pemerintah. Termasuk diantaranya adalah program untuk menyejahterakan masyarakat di wilayahnya. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengelolaan alokasi dana desa dalam menyejahterakan masyarakat dalam masa pandemik covid-19 di Desa Bareng Kecamatan Bareng Kabupaten Jombang. Penelitian ini menggunakan metode penelitian deskriptif dengan pendekatan kualitatif. Teknik pengumpulan data menggunakan wawancara, dokumentasi, observasi, dan studi kepustakaan. Teknik analisis data menggunakan reduksi data, penyajian data, dan kesimpulan. Hasil Penelitian ini menujukkan bahwa Pemeritah Desa Bareng telah melaksanakan prosedur pengelolaan alokasi dana desa sesuai dengan tujuan. Secara umum, mulai dari tahap perencanaan, pelaksanaan, pelaporan dan pertanggungjawaban sudah berjalan dengan baik sesuai dengan peraturan yang ada. Kata Kunci : ADD, Perencanaan, Pelaksanaan, Pelaporan dan Pertanggungjawaban.

HUBUNGAN ANGGARAN PARTISIPASI DAN BUDGETARY SLACK DENGAN INTERNAL CONTROL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS DI PTS KABUPATEN JOMBANG) Rachma Agustina; Sri Trisnaningsih
Behavioral Accounting Journal Vol 2 No 1 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

This study aims to determine the direct effect of budgetary participation on budgetary slack; the effect of the interaction between internal control and budgetary participation on budgetary slack. This type of quantitative research with purposive sampling method. The study population was 204 managers from 9 PTS, while a sample of 51 from 6 PTS in Jombang. Data analysis techniques with the SPSS program use data quality tests, classic assumption tests and hypothesis testing in the form of Moderated Regression Analysis (MRA). The results showed that budgetary participation did not affect budgetary slack directly, the interaction of internal control with budgetary participation did not affect budgetary slack.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT Sri Trisnaningsih; Saiful Anwar; Muslimin Muslimin; Fajar Syaiful Akbar
Behavioral Accounting Journal Vol 3 No 2 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

This study proposed to analyzing and empirically proving the impact of compliance pressure, task complexity and audit expertise on audit judgment. This study is using quantitative approach method with primary data. The object of this study is using 42 public accounting firms in Surabaya with public accountants as respondents. Sources of data are obtained from answers to questionnaires that have been filled in by 30 public accountants as the study object. The data analysis technique is using multiple linear regression. The findings in this study through the data analysis and hypothesis testing both simultaneously and partially show that compliance pressure, task complexity and audit expertise showing a huge impact on audit judgment. Based on these results, it shows that the variable of task complexity has the most dominant effect on audit judgment.

Pengaruh good corporate governance terhadap profitabilitas dengan pengungkapan tanggung jawab sosial perusahan sebagai variabel intervening pada perusahan LQ 45 yang terdaftar di Bursa Efek Indonesia Havit Kurniawan Purnama; Sri Trisnaningsih
Proceeding of National Conference on Accounting & Finance Volume 3, 2021
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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The research aims to determine the effect of GCG (institutional ownership, managerial ownership, board of commissioners, audit committee) and profitability on CSR disclosure in LQ45 companies in 2016 - 2018. Research data were obtained from the IDX (Indonesia Stock Exchange). This type of research is a quantitative research method. The population in the study consisted of LQ 45 companies listed on the Indonesia Stock Exchange in 2016 - 2018 were 56 companies while the samples that met the criteria were 37 companies. The author uses path analysis, multiple regression analysis, as data analysis.

Perbedaan Kinerja Auditor Dilihat dari Segi Gender (Studi Empiris pada KAP di Jawa Timur) Sri Trisnaningsih
The Indonesian Journal of Accounting Research Vol 7, No 1 (2004): JRAI Januari 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.113

The objective of this research is to empirically analyze the difference of performance of male and female auditors at public accounting firm. The performance is measured using organizational commitment, professional commitment, motivation, career opportunity and job satisfaction. The result of this research is expected to give the contribution in theory development. It is also expected to give practical contribution to the organizations, especially the public accounting firm.Subjects in this research are auditors at public accounting firm in East Java. Data were collected using survey method. The sample is selected using purposive sampling method. From 260 questionnaires disseminated to all respondents, only 105 questionnaires were returned. However, only 85 of the returned questionnaires were valid for analyses. Independent sample t Test was used to test the hypothesis.The results prove that there is no difference of organizational commitment, professional commitment, motivation and career opportunity among male and female auditors at public accountant offices. While for the job satisfaction, the results indicate there is a difference among male and female auditors.

Analisis Perbandingan antara Pengenaan Pajak Penjualan dan PPN akibat Perubahan PKP2B menjadi IUPK dan Adanya UU Cipta Kerja Shahnaz Arianne Amirah; Sri Trisnaningsih
Jurnal Ilmiah Universitas Batanghari Jambi Vol 22, No 2 (2022): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v22i2.2363

Generation I PKP2B contractors are subject to a special tax, namely sales tax which should generally be subject to value added tax. There are several objectives of this research including deeply analize about the imposition of value sales tax on PKP2B contractors; Deeply analize about the imposition of value added tax on IUPK contractors; and To analyze the impact of the Job Creation Act on Coal Value Added Tax.This kind of research is qualitative research. This Research have some conclusion, include that it is more economical in paying taxes if the value added tax is applied after coal becomes taxable goods rather than sales tax; The existence of the Job Creation Law which regulates that coal is subject to value added tax is also more profitable for companies and the government; there was a finding that when coal was initially taxed according to the work copyright law, it was in November 2021, but in reality it had not been implemented in November 2021 for incoming transactions, while issuing tax invoices with code 010 for outgoing transactions, namely coal sales due to continuing to adhere to PKP2B and is subject to sales tax, although the contract has changed in January 2022, it will not be enforced until April 18, 2022 due to waiting for Government Regulation number 15 of 2022

Komparasi Kualitas Informasi Akuntansi dan Strategi Bertahan UMKM di Masa Pandemi Wildatul Muawanah; Sri Trisnaningsih
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

This article aims to explore the impact of the global epidemic of Coronavirus Disease 2019 (COVID-19) for Small and Medium Enterprises (SME) in Indonesia and Malaysia using social dynamic theory, in order to add insight into the handling carried out by each of them. Each of these countries is facing a crisis during the COVID-19 pandemic and seeing how Covid-19 affects accounting practices which have implications for the quality of accounting information. SME are one of the sectors with a major contribution to a developing country such as Indonesia and Malaysia. This research is a literature review study, which uses data from previous research articles in the Mendeley database. A total of 13 articles were reviewed using the keywords, “survival strategy”, “quality of accounting information”, “SME”, “covid-19”, “Indonesia”, “Malaysia”. From the articles reviewed, 13 articles show that there are similarities regarding SME survival strategies with digitalization and differences in government policies in funding support for SME in the two countries, as well as the impact on the quality of accounting information during the pandemic. Keywords: Survival strategy; Quality of accounting information; SME; covid-19; Indonesi; Malaysia.

Peran Kompetensi Sumber Daya Manusia Guna Meningkatkan Kualitas Laporan Keuangan Aidilla Winda Prastika; Sri Trisnaningsih
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 4 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

The reason for this study is to analyze all the more profoundly the job of human asset skill in working on the nature of monetary reports. The methodology strategy in this study utilizes a writing survey approach. The assets utilized in this study were acquired through auxiliary information using 20 articles relevant to this topic. Search articles through the Google Scholar database and selected based on the models utilized. The aftereffects of this study show that the ability of HR impacts working on the nature of monetary reports. The existence of good quality financial reports is also considered to work with clients of budget summaries during the time spent pursuing financial choices. With able assets during the time spent overseeing and introducing budget summaries, monetary reports will be more precise, successful, and effective. These results are expected to be helpful as material for consideration of an entity or institution to improve the competence of human resources in order to present quality financial reports. Keywords: competence, human resources, quality of financial reports

Mengungkap Perilaku Wajib Pajak Orang Pribadi dengan Pelaporan Sistem E-Filing Lintas Generasi Tia Mahrurotul Fikriyah; Sri Trisnaningsih
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 4 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Individual taxpayer compliance in Indonesia is still relatively low. The government launched an e-filing system with the aim of providing convenience in tax reporting. Across generations, there are still different responses to utilizing information technology. This study aims to reveal the obedient behavior of individual taxpayers (WPOP) with the existence of a cross-generational e-filing system. Qualitative methods were used in this study with a phenomenological approach. The phenomenological approach is intended to examine the problem of the current phenomenon. There are 8 informants in the category of individual taxpayers who work at ABC Hospital and are from two generations, namely the X generation and the millennial generation. The results of this study indicate that with the e-filing system, individual taxpayers are more obedient and timely in submitting annual tax returns (SPT). Especially for the millennial generation, who are already familiar with technological developments However, there are obstacles in generation X, namely the speed of adopting information technology, which is still lacking. So, in the reporting of SPT through e-filing, there are still some who need assistance with the implementation of the system. The novelty of this research is that it uses cross-generation to reveal obedient behavior in tax reporting. Keywords: Behavior, WPOP, E-Filing System, Millennial Generation, and Generation X

Audit Forensik Untuk Pencegahan Korupsi Dengan Menggunakan Whistleblowing Untuk Deteksi Suap Ailani Almira Hartono Putri; Sri Trisnaningsih
Jurnal Bina Akuntansi Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i1.233

The purpose of this study is to determine the effectiveness of forensic audits to detect bribery with whistleblowing support and the role of the KPK in preventing corruption in the Covid-19 disaster budget funds. This study uses a qualitative descriptive method by observing and analyzing all information related to the research topic both through (literature review, literature research, library research, and combined with previous research in order to explain the phenomena that will occur. From the results of this study, it can be concluded that forensic audit very effective for detecting bribes using the support of the whistleblowing system.

Co-Authors Afifah Istiqomah Aidilla Winda Prastika Ailani Almira Hartono Putri Alifiah Wulansari Mustofa Alifiah Wulansari Mustofa Andria Referli Ardinesyah Hibatul Alim Ardy Ramadhan Feryanto Berta Dwi Murdoko Condro Widodo, S.E., M.S.A Desi Wulandari Dhanang Yan Minarhadi Diarany Sucahyati Eka Mayasari Fajar Syaiful Akbar Farida Maria Dewi Ferry Miftah Ammani Havit Kurniawan Purnama Iftinandea Wresti Rosyadi Ika Nova Andriani Invony Dwi Aprilisanda Jionike Priskanodi Marsella Khairiyah Maulana, Hendra Mega Ardianis Wari Merista Kharisma Puteri Muhammad Noor Fuadi Muhammad Sigro Amurwatpraja Muslimin Muslimin Nabilah Nur Amalina Narisyah Evita Zharah Nur afifa Nur Laeli Indarwati Nuriya Anaima Qosim Qosim Rachma Agustina Raihan Umardani Raphita Celyna A.A. Tambunan Risca Della Amelia Sabrina Kusuma Wardani Saiful Anwar Shahnaz Arianne Amirah Silvia Dwi Cahyani Sri Lestari Tia Mahrurotul Fikriyah Vitria Dinata Laksono Wildatul Muawanah Winda Nurhalisah

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