Article Per Year (5 Year)
p-Index From 2021 - 2026
2.419
P-Index
This Author published in this journals
All Journal SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Jurnal Ilmiah Wahana Akuntansi PERDULI: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi, Perpajakan dan Auditing PENG: Jurnal Ekonomi dan Manajemen Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin Indonesia Economic Journal IJEMA
Hera Khairunnisa
Faculty Of Economics, Universitas Negeri Jakarta, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
Pengaruh Moral, Sosialisasi, Kesadaran, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Online Fiqih Adillah; Tresno Eka Jaya; Hera Khairunnisa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0603.04

Abstract

This study aims to analyze the influence of tax morale, tax socialization, taxpayer awareness, and tax sanctions on taxpayer compliance among online business actors. This study is motivated by the low tax revenue in the digital sector, which is not comparable to the rapid growth of e-commerce transactions and the increasing number of online business actors every year. Quantitative research methods were applied using multiple linear regression analysis with SPSS version 25. Data were collected through structured questionnaires distributed to 300 online business actors in East Jakarta. The results of the study indicate that tax morale and tax socialization have a positive influence on taxpayer compliance. However, taxpayer awareness and tax sanctions do not affect taxpayer compliance. Further research is recommended to expand the respondents and include additional variables related to external factors to obtain more comprehensive results.
Pemutakhiran Standar Operasional Prosedur (SOP) Siklus Penerimaan dan Pengeluaran Kas Pada Yayasan Al-Qoyyim Sukoharjo Jawa Tengah Yuda; Hera Khairunnisa; Dwi Kismayanti Respati
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0306.07

Abstract

This study aims to provide suggestions for updating the Standard Operating Procedures (SOP) related to the income and expenditure cycle of the Al-Qoyyim Foundation in Sukoharjo. The sample of the research subjects was the Al-Qoyyim Foundation in Sukoharjo, Central Java, which is an institution engaged in social and humanitarian assistance. This study was conducted because the Standard Operating Procedures (SOP) implemented by the Al-Qoyyim Foundation in the form of spreadsheets and Microsoft Word were not equipped with adequate visual representations and had several shortcomings in their implementation, so that a more comprehensive SOP update was needed, namely an SOP with a flowchart. The research method used a qualitative method using the ADDIE model (Analysis, Design, Development, Implementation, and Evaluation) as a design development framework. Research data were obtained through interviews or questionnaires and various documents and other reference sources. Data collection techniques were observation, interviews, and documentation. The results of the study show that the researcher has succeeded in compiling a proposal for updating the SOP for the cash receipt and disbursement cycle for the Al-Qoyyim Sukoharjo Foundation with an SOP format in the form of a flowchart which is expected to increase the efficiency of cash management, reduce the potential for irregularities, and guarantee the credibility of financial reports presented to donors and stakeholders.
Analisis Sistem Informasi Akuntansi Perlengkapan Barang melalui SISTERPAULA pada Puskesmas Kecamatan Pulogadung Ni Made Divani Safitri; Hera Khairunnisa; Ayatulloh Michael Musyaffi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0603.05

Abstract

The management of general inventory at Puskesmas Kecamatan Pulogadung, which involves various service units and subsidiary health centers, has been properly recorded; however, it still faces challenges due to the manual recording process during the monthly usage recapitulation stage. These conditions result in delays in data recapitulation, potential recording errors, and difficulties in preparing inventory reports. This study aims to design an updated inventory recording system that automates integrated inventory data recapitulation. The research method used is Research and Development, focusing on system design and the development of a user guide module. The proposed system includes recording incoming and outgoing goods and generating inventory reports directly connected to Microsoft Excel. The results of this study are an inventory recording system design and a user guide module expected to improve the effectiveness, accuracy, and accountability of inventory management at Puskesmas Kecamatan Pulogadung
Faktor-Faktor yang Memengaruhi Minat Berkarier sebagai Akuntan Bersertifikat Chartered Accountant (CA) Sekar Ayu Pertiwi; I Gusti Ketut Agung Ulupui; Hera Khairunnisa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0603.09

Abstract

This study aims to examine the effects of career exposure, self efficacy, financial rewards, work environment, social values, and job market considerations on students’ interest in pursuing a career as a Chartered Accountant (CA). This research employed a quantitative approach involving all undergraduate accounting students of the Faculty of Economics and Business, Universitas Negeri Jakarta (UNJ), class of 2022, with the entire population selected as the sample using a non-probability saturated sampling technique. Data were collected through a Likert-scale questionnaire ranging from 1 to 4 with items adapted from established indicators. The collected data were processed and analysed using the PLS-SEM approach with the SmartPLS software. The findings reveal that career exposure, financial rewards, and job market considerations have a positive and significant effect on career interest as a Chartered Accountant, while self efficacy, work environment, and social values do not show a significant influence.
Penyusunan Pedoman Atas Pemasukkan Dan Pengeluaran Kas Pada Pesantren Baitul’ulum Wal Huffadz Al Usmani Chika Aulia; Hera Khairunnisa; Ratna Anggraini
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 1 (2026): JANUARI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/draw0598

Abstract

This study aims to analyze the preparation of guidelines for cash income and expenditure at the Baitul'ulum Wal Huffadz Al Usmani Islamic Boarding School. This research design uses a research and development approach (R&D) with the ADDIE model consisting of Analysis, Design, Development, Implementation, and Evaluation. The ADDIE model serves as a reference in designing accounting guidelines, SOPs, and documents for an effective, efficient, and structured cash income and expenditure cycle. Based on the results of the study, it was found that the process of managing cash income and expenditure at the Baitul'ulum Wal Huffadz Al Usmani Islamic Boarding School is still carried out simply. Financial records are managed by the Islamic boarding school treasurer with a prior approval mechanism from the Islamic boarding school leadership. However, these records are not yet supported by written guidelines and standard procedures, so cash management still depends on the habits and understanding of financial managers. This study resulted in a draft of cash income and expenditure guidelines compiled based on the results of interviews, observations, and the actual needs of the Islamic boarding school. These guidelines include the preparation of supporting documents, a procedural flow for cash receipts and disbursements, and examples of simple record keeping, which are expected to assist Islamic boarding schools in realizing more orderly, transparent, and accountable financial management.
Rancang Bangun Aplikasi Laporan Keuangan Yayasan NHR Berdasarkan SAK EP dan ISAK 335 Mustofa Haqmaliah; Hera Khairunnisa; Umi Widyastuti
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0702.10

Abstract

This study aims to design and build a local web-based application that prepares the financial statements of Nur Hidayah Rusmaniah Foundation, an Islamic education foundation managing three units whose finances were previously recorded manually without a standardized accounting cycle. The application applies SAK EP for recognition and measurement and ISAK 335 for the presentation of five financial statement components. Development followed the Modified Waterfall with Prototyping method, combined with the ADDIE model to produce a guidance module for a treasurer without an accounting background. Data were collected through in-depth interviews, document analysis, and literature study. Testing consisted of batch-based dummy testing with historical transactions, Black Box Testing, and a user understanding test. The application generated all five statements required by ISAK 335 with results identical to manual reconstruction, passed every functional scenario, and the revised module enabled the treasurer to begin operating the system independently.
Co-Authors Aji Ahmadi Sasmi Andi Iskandar Dinata Anggi Novia Fitriani Anisa Putri Isnaini Bambang Tutuko Chika Aulia Choirul Anwar Christian Wiradendi Wolor Daffa Nur Arkan Destria Kurnianti Dwi Handarini Dwi Kismayant Respati Dwi Kismayanti Respati Dwi Linda Kusuma Eka Septariana Puspa Etty Gurendrawati Fatma Nurul Fiqih Adillah I Gusti Ketut Agung Ulupui Intan Ariza Farhanah Karuniana Dianta Arfiando Sebayang Marsofiyati Marsofiyati Marsyandi Aulia Mohd Hasimi Yaacob Muhammad Yusuf Mundhiharno Mustofa Haqmaliah Musyaffi, Ayatulloh Michael Nabila Zahra Nasution, Hafifah Ni Made Divani Safitri Nuramalia Hasanah Ratna Anggraini Rochma Sudiati Sekar Ayu Pertiwi Sumardi Tresno Eka Jaya Trisni Suryarini Umi Widyastuti Wirarti Anindhita Yuda Zakaria, Adam