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All Journal Indonesian Journal of Geography Tekno - Pedagogi : Jurnal Teknologi Pendidikan Jurnal Kebijakan Kesehatan Indonesia The Indonesian Accounting Review Infestasi Jurnal Teknologi Informasi dan Bisnis Pengabdian Masyarakat Darmajaya OPERATION EXCELLENCE: Journal of Applied Industrial Engineering E-Dimas: Jurnal Pengabdian kepada Masyarakat Educational Management JOIV : International Journal on Informatics Visualization Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen STIE Muhammadiyah Palopo Tafaqquh: Jurnal Penelitian Dan Kajian Keislaman Anfusina: Journal of Psychology Jurnal Gizi Klinik Indonesia Jurnal ASET (Akuntansi Riset) SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Geografi, Edukasi dan Lingkungan JMM (Jurnal Masyarakat Mandiri) Jurnal Ipteks Akuntansi Bagi Masyarakat JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN KACANEGARA Jurnal Pengabdian pada Masyarakat Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Teladan: Jurnal Ilmu Pendidikan dan Pembelajaran Jurnal Ilmiah Dikdaya Majalah Ilmiah UNIKOM Aptisi Transactions on Technopreneurship (ATT) J-Dinamika: Jurnal Pengabdian Kepada Masyarakat JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Golden Age: Jurnal Ilmiah Tumbuh Kembang Anak Usia Dini @is The Best [Accounting Information System & Information Technology Business Enterprise] JURNAL PSYCHOMUTIARA Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Manusia dan Kesehatan Jurnal Teknik Industri Terintegrasi (JUTIN) Jurnal Sains dan Edukasi Sains JURMATIS : Jurnal Manajemen Teknologi dan Teknik Industri Journal of Educational Experts (JEE) Jurnal Pengabdian kepada Masyarakat Nusantara Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Aksara: Jurnal Ilmiah Pendidikan Bahasa dan Sastra Indonesia Jurnal Sosial dan Teknologi Dwija Inspira: Jurnal Pendidikan Multi Perspektif Jurnal Rekayasa, Teknologi, dan Sains Jurnal Saintekom : Sains, Teknologi, Komputer dan Manajemen AKADEMIK: Jurnal Mahasiswa Humanis REDUPLIKASI: Jurnal Penelitian Pendidikan Bahasa Indonesia Elektriese: Jurnal Sains dan Teknologi Elektro Jurnal Keuangan dan Akuntansi Terapan (KUAT) Berita Kedokteran Masyarakat Jurnal Teknik Industri Jurnal Pengabdian Pelitabangsa Pengabdian Pada Masyarakat Sistem Informasi Akuntansi Mandala of Health : A Scientific Journal Al Huwiyah: Journal of Woman and Children Studies Journal of Artificial Intelligence and Digital Business Jurnal Ilmiah Pendidikan dan Keislaman Innovative: Journal Of Social Science Research Indonesian Journal of Advanced Research (IJAR) Jurnal Pengabdian West Science Ranah Research : Journal of Multidisciplinary Research and Development Hasil Karya Aisyiyah Untuk Indonesia Jurnal Lentera Pengabdian Proceeding Mercu Buana Conference on Industrial Engineering Jurnal Kesehatan Bina Husada Jurnal Pengabdian Sosial Jurnal As-Syar’i: Jurnal Bimbingan & Konseling Keluarga Dedikasi : Jurnal Pengabdian Lentera International Research Journal of Business Studies Emitor: Jurnal Teknik Elektro Perilaku dan Promosi Kesehatan: Indonesian Journal of Health Promotion and Behavior
Supriyati .
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PENGARUH KECENDERUNGAN KEPRIBADIAN CONSCIENTIOUSNESS DAN SELF-EFFICACY TERHADAP SOCIAL LOAFING PADA MAHASISWA Rahmawati, Nurhafita; Lutfianawati, Dewi; Supriyati, Supriyati
JURNAL PSYCHOMUTIARA Vol. 8 No. 2 (2025): Jurnal Psychomutiara
Publisher : Psikologi Universitas Sari Mutiara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/psikologi.v8i2.6329

Abstract

Latar belakang: Dunia perkuliahan adalah tahap penting bagi pengembangan diri mahasiswa. Salah satu sarana pembelajaran adalah kerja kelompok, yang bertujuan melatih kemandirian, rasa tanggung jawab, dan kerja sama. Tujuan: untuk mengetahui pengaruh kepribadian conscientiousness dan self-efficacy terhadap perilaku social loafing mahasiswa. Metode: menggunakan pendekatan kuantitatif dengan teknik quota sampling terhadap 150 mahasiswa aktif Universitas Malahayati dari 15 program studi menggunakan analisis data regresi linier berganda. Hasil: menunjukkan bahwa conscientiousness dan self-efficacy secara simultan berpengaruh signifikan terhadap social loafing. Secara parsial, conscientiousness berpengaruh negatif signifikan terhadap social loafing, begitu pula self-efficacy yang juga memiliki pengaruh negatif signifikan. Hal ini mengindikasikan bahwa peningkatan kedisiplinan, tanggung jawab, dan keyakinan diri mahasiswa berkontribusi pada penurunan perilaku social loafing. Kesimpulan: menguatkan pentingnya aspek kepribadian conscientiousness dan self-efficacy menjadi perhatian serius untuk menunjang prestasi dan efektivitas kerja kelompok mahasiswa, khususnya dalam merancang intervensi untuk meningkatkan motivasi dan kerja sama mahasiswa dalam pembelajaran kelompok di perguruan tinggi.
Tax Digitalization and Justice with Taxpayer Compliance and the Mediating Role of Tax Awareness Supriyati, Supriyati; Oktarina, Dian; Rokhmania, Nur'aini; Prananjaya, Kadek Pranetha
Aptisi Transactions On Technopreneurship (ATT) Vol 7 No 2 (2025): July
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v7i2.512

Abstract

This study investigates the impact of tax information digitalization and tax fairness on taxpayer compliance, with tax awareness as a mediating variable. Taxpayer compliance is critical for government financial performance, yet tax revenues in Indonesia remain below target. Despite government efforts to improve tax compliance through reforms, internal and external taxpayer factors still significantly influence compliance behavior. The study focuses on the need for policy improvements to address these issues. While prior studies have analyzed tax compliance, few have examined the interplay between tax digitalization, fairness, and awareness in Indonesia. This research makes a unique contribution by investigating these variables in Surabaya, an industrial hub, offering a localized yet impactful perspective on tax compliance in a dynamic economic region. Using a survey of 200 taxpayers in Surabaya and discussions through a Focus Group Discussion with 15 participants, this research aims to provide insights into the effectiveness of government tax reform policies. The results indicate that digitalization of tax information, fairness, and awareness positively impact taxpayer compliance. Tax awareness strengthens the relationship between digitalization and compliance, but it does not mediate the effect of tax fairness on compliance. The findings suggest that continued efforts to enhance tax information systems and address fairness perceptions are essential for improving compliance.
Pendampingan Strategi Rekrutmen Pegawai untuk UMKM melalui Aplikasi Jobstreet dan Glints Zed, Etty Zuliawati; Supriyati, Supriyati; Nawangsih, Ismasari; Soer, U. Darmanto; Sellina, Sesri
Jurnal Pengabdian West Science Vol 4 No 12 (2025): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v4i12.3006

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mendampingi Usaha Mikro, Kecil, dan Menengah (UMKM) dalam mengembangkan strategi rekrutmen pegawai melalui pemanfaatan aplikasi digital, yaitu Jobstreet dan Glints. Perkembangan teknologi telah menghadirkan peluang besar bagi UMKM untuk meningkatkan profesionalisme dan daya saing melalui perekrutan tenaga kerja yang lebih efektif, namun masih banyak pelaku UMKM yang menghadapi keterbatasan pengetahuan dan keterampilan dalam memanfaatkan platform digital tersebut. Metode pelaksanaan kegiatan meliputi analisis kebutuhan, pelatihan, simulasi penggunaan aplikasi, serta pendampingan teknis secara intensif. Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman peserta mengenai strategi rekrutmen modern, peningkatan keterampilan dalam menggunakan Jobstreet dan Glints, serta perubahan pola pikir pelaku UMKM dalam memandang rekrutmen bukan sekadar proses administratif, melainkan strategi penting untuk pertumbuhan usaha. Pembahasan mendalam mengungkap bahwa penggunaan aplikasi rekrutmen digital tidak hanya memperluas akses UMKM terhadap kandidat berkualitas, tetapi juga membantu membangun citra usaha yang lebih profesional di mata calon karyawan. Meskipun demikian, tantangan terkait literasi digital, keterbatasan waktu, dan resistensi terhadap perubahan masih menjadi hambatan yang perlu diatasi. Oleh karena itu, keberlanjutan program pendampingan, kolaborasi dengan lembaga pendidikan, dan integrasi teknologi dalam manajemen UMKM sangat direkomendasikan untuk memperkuat keberhasilan implementasi strategi rekrutmen digital pada skala yang lebih luas
Analisis Efisiensi Biaya Persediaan Material Listrik dengan Metode EOQ, Safety Stock, dan Reorder Point Ramdan, Mohamad Fatur; Satrio, Fabyan Hijri; Zahra, Astri; Andriansyah, Faisal Arip; Supriyati, Supriyati
Jurnal Teknik Industri Terintegrasi (JUTIN) Vol. 9 No. 1 (2026): January
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jutin.v9i1.52771

Abstract

This study aims to analyze the cost efficiency of electrical component material procurement at PT Kimindo Jaya Indonesia through the implementation of the Economic Order Quantity (EOQ), Safety Stock, and Reorder Point (ROP) methods. A quantitative approach was applied using data from ten key components used in the assembly process of power distribution panels. Calculations were conducted to determine the optimal order quantity, safety stock level, and reorder point. The findings indicate that implementing the EOQ, Safety Stock, and ROP methods reduced the company’s annual inventory cost from IDR 5,740,000 to IDR 3,900,000, achieving a 32% cost efficiency. These results highlight the importance of measurable inventory policies in maintaining supply continuity and cost efficiency in project-based companies. Future research is recommended to integrate digital forecasting systems to enhance material procurement accuracy.
THE EFFECT OF AUDIT QUALITY ATTRIBUTES ON CLIENT SATISFACTION Marthlin Novten van Harling; Supriyati Supriyati; Djuwari Djuwari
The Indonesian Accounting Review Vol. 3 No. 1 (2013): TIAR - January 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i01.213

Abstract

This study aims to determine whether the quality attributes affect the quality of the audit clientsatisfaction. The primary data were taken through questionnaires using non probabilitysampling with convenience sample technique. The sample being processed consists of 37 respondentsthat financial managers of companies already involved in services, trades and industries.The statistical analysis is OLS (Ordinary Least Square) using SPSS version 17.0.The results of this study concluded that audit quality attributes are formed by the attributes ofexperience in audit, understanding industry customer to respond to the needs of the clientcomplying with common rules, the attitude of care, strong commitment to quality, audit firm,leadership participation doing work field properly, the participation of the audit committee,high ethical and not easily to believe simultaneously and partially are not influential significantlytoward the customer satisfaction. In this case, such finding is in terms of significancelevel each of audit quality has significance level above 0.05 or 5 percent.
PENGARUH PENGETAHUAN PAJAK DAN PERSEPSI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Supriyati Supriyati
The Indonesian Accounting Review Vol. 1 No. 1 (2011): TIAR - January 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i01.430

Abstract

The Directorate General of Taxation has done a strategic role. One of the activities is to increase the tax payer's compliance. This research attempts to see the influence of tax knowledge, tax payer perception of 'fiscus" and criterions of tax payer of complionce toward tax payer compliance. The procedure of data collection in this research is by distributing tie questioniaires to the tax payers in Tax Services Department of East Sidoarjo directly in 2007. The researchers have collected 43 questioners. The result of validity and relrability from 44 questions shows that all questions are valid and reliable. Accordingly, the result of normally shows that data is in a normal distribution. The result of regression shows that just tax knowledge variable infiuences significantly the tax payer's compliance. From the result of this research, it is expected that the next researchers and academicians can provide tax knowledge for the students from the low level of education to the higher levei of education. The Diiectorate General of Taxotion should also increase their quality of services.
The effect of experience, competence, independence, and professionalism of auditors on fraud detection Lingga Sulistyowati; Supriyati Supriyati
The Indonesian Accounting Review Vol. 5 No. 1 (2015): January - June 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i1.494

Abstract

This research aims to determine the effect of experience, competence, independence, and professionalism, as the independent variables, on fraud detection, as the depen-dent variable. The population of this research is the auditors who work for Public Accountant Firms in Surabaya. The sample used in this study consists of 58 audi-tors working in 12 Public Accounting Firms in Surabaya. Data are obtained through a survey of the questionnaires completed by senior accountants working in the Public Accounting Firm located in Surabaya City. The sampling technique is using purposive sampling method, and the research data are analyzed using mul-tiple regression analysis using SPSS version 20.00. The research results are ob-tained that the variables of experience, competence, and professionalism affect the fraud detection. But the variable of independence does not affect the fraud detection.
The effect of good corporate governance, firm size, leverage and profitability on accounting conservatism level in banking industry Dianita Affianti; Supriyati Supriyati
The Indonesian Accounting Review Vol. 7 No. 2 (2017): July - December 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.947

Abstract

This study aims to examine the effect of good corporate governance, firm size, leverage, and profitability on accounting conservatism level. The population used in this study is all banking industry companies, listed on the Indonesia Stock Exchange (BEI) 2008-2015, which present good corporate governance reports completely. The sampling technique used in this research is purposive sampling method. There are 18 companies qualified as the research sample. Data analysis method used is multiple linier regres-sion analysis using SPSS 23 for Windows program, with the significance level used is 0.05. The results show that good corporate governance and firm size have no signifi-cant effect on accounting conservatism level, while leverage and profitability have significant effect on accounting conservatism level.
Co-Authors ., Aniek ., Meliza A J, Atikah A. Santoso, Muhammad Abdoel Gafar Achmad Saiful Ulum Adi Rusdi Widya Adi Wisaksono Adiputra, Agung Adnan, Haidar Bustomi Afandi, Haekal Ridlo Agus Suwarno Aji, Achmad Fahrul Amin Solihin, Amin Amir Syarifuddin Anang Kistyanto Andriansyah, Faisal Arip Apriantoro, Roni Ardi Prabowo, Muhamad Cahyo Ari Cahaya Puspitaningrum Ario Busono, Fawzi Arnani R, Retno Dwi Asep Muhyidin Aspandra, Rahadian Assidik, Fajar Athariq, Irsan Aulia, Afkar Bahri, Ramadhan Syaeful Baiquni, Fahmi Bhaskara, Arkananta Bowo Susilo Burhanudin Burhanudin Cahyo Ardi Prabowo, Muhamad Dadi Dadi Darajati, Irene Titin Darham, Darham Darmawan, Heru Darmayadi, Andrias Dewi Lutfianawati, Dewi Dewi, Annisa Ammyla Dian Anggraini Puspitasari Dianita Affianti Didin Mukodim Dilad Anian, Jihan Syifa Dinda Aisha Djuwari Djuwari Djuwari Djuwari Dwi Astuti Dwi Nur Indah Sari Dwi Yulianto, Hery Efendi L, Rudi Effendi, Nur Ika Ekaningtias, Dyah Erida Herlina Erika Maharani Erina Rulianti Evy Sulistyoningrum Febrinasari, Tantry Fernaldy, Kevin Firdayanti, Bella Cahya Giri Nurpribadi Gunasti Gunasti Gunasti Hudiwinarsih Harini, Rika Harini Harkina, Prida Hasbullah Hasbullah Herawati Herawati Heri yanto Herlin Fitriana Kurniawati Herman Didipu Hermawan, Muhid Herol, Herol Hidayat, Ade Nurul Hidayati, Ira Ilham Sayekti Indah Hapsari Ira Puspitawati Irwati, Dwi Iswanti, Iswanti Joko Sutarto K, Windy Illa Kadek Pranetha Prananjaya, Kadek Pranetha Kartika, Vinda Setya Khoerunisa, Asti Kinantaka, Rizky Budiyasa Krismanto, Rendy Kurnia, Syafika Nugrah Kurniawan, Rachman Catur Kurniawan, Risky Kusmajaya, Sumardani Kustiwan, Susan La Ode Reskiaddin Laksitasari, Anindita Lestari, Adelia Putri Lilis Puspitawati Lily Arsanti Lestari Lingga Sulistyowati M, Sherina Ausina Mahendra, Nanang Marthlin Novten van Harling Meylida Ichsyani Mochamad Nurhadi, Mochamad Mohamad Cerdika, Varian Muazaroh . Muhamad Yusup Mukhlisin Mukhlisin Muslimin Muslimin Muttaqqin, Habib Zahar Zaki Natansya, Tyas Sylva Fitrian Nawangsih, Ismasari Netty Nurdiyani, Netty Nida An Khofiyah Ningsih, Wahyu Setia Nissa, Rika Sovyatun Nuhman Nur'aeni, Nur'aeni Nurdien, Ahmad Nurhadi Nurhaliza, Syifa Nurhidayanti, Nisa Nurlaili Nurlaili Nursaputro, Septiantar Tebe Oktarina, Dian Osesoga, Maria Stefani P, M. Cahyo Ardi Panggabean, Andre Stefanus Permadi, M. Galih Pharamitha, Pharadnya Dewi Prabowo, Muhamad Cahyo Ardi PURFINI, APRIANI PUTI Puspa Rahayu Utami Rahman puti purfini, apriani Putra, Fibi Eko Putri Oktavia Putri Wulanditya Putri, Asri Mutiara Putri, Diyana Afita Putri, Hanifa Oktavia Putri, Yunia Purnamasari R, Zyahra Putri Rahmad Purnama, Rahmad Rahmawati, Fani Annisa Rahmawati, Nurhafita Rahmawati, Riadini Ramadhan, Adhan Ramadhani, Adhi Fitra Ramdan, Mohamad Fatur Relawati, Relawati Riandani, Andini Putri Rina Dwi Ariani Rindiyani, Rindiyani Riwayati, Selvi Rizalulhaq, Muhammad Rizki Ahsania, Safira Rizki Darmawan Rizqya, Nanda Rochmanto, Raditya Artha rokhmania, nur'aini Ronny Ronny Rosita C., Erie Sandayanti, Vira Sari, Winda Retno Sari, Winda Retno Satibi, Ilham Satrio, Fabyan Hijri Sellina, Sesri Setiadi, Ibnu Edi Setiawan Setiawan Setya Kartika, Vinda Setyorini, Haryati - Sihono Sihono Siti Fatonah Soer, U. Darmanto Sofani, Irgi Sri Astuti Sri Kusumastuti, Sri Subawi, Subawi Suherlan, Muhamad Akbar Rahmatullah Sumiharti, Sumiharti SUMIYATI SUMIYATI Supriyati, Endah Suryono Suryono Suwandi Suwandi Suyono Suyono syahid Syahid, syahid Tri Ngudi Wiyatno Tri Siswati, Tri Wahab Sya’roni, Deden Abdul Wahyu Sulistiyo Wahyudin Wahyudin Wardhani, Ratri Wardoyo, Dewi Tri Wijayanti Widyatri, Hasyrani Widyawati, Herni Endah Wijaya, Taufik Rizal Wijayanti, Tria Wildiana, Resha Ayu Yudha Herlambang Cahya Pratama Yudhi Novriansyah, Yudhi Yulia Wardhani, Yulia Yuliani, Opie Oktavia YULIANTO, HERY DWI Zahra, Astri Zed, Etty Zuliawati