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All Journal JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi Jurnal Strategi Akuntansi Riset Akuntansi dan Keuangan Indonesia Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi GEMA EKONOMI Inovasi: Jurnal Ilmiah Ilmu Manajemen JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) ENTITA: Jurnal Pendidikan Ilmu Pengetahuan Sosial dan Ilmu-Ilmu Sosial Ilomata International Journal of Tax and Accounting Community Engagement and Emergence Journal (CEEJ) Jurnal Riset Akuntansi Kontemporer EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Nusantara Science and Technology Proceedings Bima Journal : Business, Management and Accounting Journal Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Management Science and Information Technology (IJMSIT) Journal Of World Science Golden Ratio of Auditing Research East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Asian Journal of Management Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Economics and Business Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Economics and Tourism Balance: Jurnal Ekonomi
Sri Trisnaningsih
UPN "VETERAN" JAWA TIMUR
Agriculture, Biological Sciences & Forestry Arts 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 Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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Pengaruh Fintech Dan Self Control Terhadap Pengelolaan Keuangan Dimoderasi Literasi Keuangan Mayasari, Eka; Trisnaningsih, Sri; Priono, Hero
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 2 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i2.31719

Abstract

This study aims to analyze the influence of fintech and self-control on financial management among MSMEs in West Surabaya, as well as to examine the moderating role of financial literacy in this relationship. With the rapid development of fintech, many MSME actors are utilizing fintech to optimize their financial management. However, the effectiveness of fintech usage is influenced by the level of financial literacy among MSME actors. This research employs a quantitative approach with purposive sampling technique. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method via the SmartPLS 4 application. The results of the study show that both fintech and self-control have a positive and significant impact on financial management. Financial literacy was found to significantly moderate the relationship between fintech and financial management, but it does not moderate the relationship between self-control and financial management. This study contributes to the development of MSME financial management strategies in the digital era and provides important insights into the importance of financial literacy in optimizing the use of fintech
Pengaruh Financial Distress, Umur Perusahaan, dan Konservatisme Akuntansi Terhadap Tax Avoidance Idkhiyah, Nurul; Trisnaningsih, Sri; Widodo, Condro
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7639

Abstract

Tax avoidance has become a critical issue in the taxation system, as it can reduce the government’s potential tax revenue. Companies often exploit weaknesses or loopholes in tax regulations as a strategy to minimize their tax expense. The purpose of this study is to assess and investigate the effect of financial distress, firm age, and accounting conservatism on tax avoidance. The study focuses on a population of property and real estate businesses listed on the Indonesia Stock Exchange between 2019 and 2023. This study employed a quantitative approach, including multiple linear regression analysis. The sample was drawn using a purposive sampling strategy, resulted in 13 firms and 65 observational data points. The results of the t-test (partial test) indicate that the financial distress variable has a significance value of 0,007 < 0,05 implying that financial distress has a significant effect on tax avoidance. The firm age variable show a significance value of 0,000 < 0,05, indicating that firm age also significantly affects tax avoidance. Meanwhile, the accounting conservatism variable yields a significance value of 0,182 > 0,05, suggesting that accounting conservatism has no significant effect on tax avoidance. Furthermore, the results of the F-test (simultaneous test) show a significance value of 0,000 < 0,05, indicating that financial distress, firm age, and accounting conservatism have a significant effect on tax avoidance. The findings of this study contribute theoretically by expanding the existing literature on tax avoidance determinants and offer practical implications that can support policymakers in evaluating and refining tax regulations.
Pengaruh Financial Literacy, Financial Attitude, dan Hedonistic Lifestyle Terhadap Financial Management Behavior Pengguna PayLater Permata, Rika Wahyu; Trisnaningsih, Sri
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.8028

Abstract

The rapid progression of financial technology during the Society 5.0 era has brought about transformative changes in personal finance management, exemplified by the emergence of innovative digital financial services like PayLater. This research explores the extent to which financial literacy, financial attitude, and a hedonistic lifestyle influence financial management behavior, with an emphasis on college students who utilize PayLater services. A quantitative method was implemented, applying purposive sampling to choose 130 students from the Accounting Department at UPN “Veteran” East Java. Data collection was conducted using an online survey designed to evaluate four key constructs: financial literacy, financial attitude, hedonistic lifestyle, and financial management behavior. The data were analyzed using the Partial Least Square Structural Equation Modeling (PLS-SEM) method, which facilitated the assessment of relationships among the studied variables. Findings reveal that all three independent variables financial literacy, financial attitude, and hedonistic lifestyle significantly impact the financial management behavior of students who use PayLater. These findings are consistent with the Theory of Planned Behavior, which emphasizes the role of cognitive and behavioral elements in shaping financial decision-making. Ultimately, the research contributes meaningful insights into how digital-age financial behaviors are shaped, particularly in the context of delayed payment mechanisms like PayLater.
STRENGTHENING PUBLIC INTEGRITY: THE MODERATING ROLE OF ORGANIZATIONAL COMMITMENT ON DETERMINANTS OF FRAUD PREVENTION Pertiwi, Devi; Trisnaningsih, Sri; Sulistyowati, Erna
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.25830

Abstract

Fraud remains a persistent challenge in Indonesia’s public sector, requiring robust systems and ethically committed personnel. This study examines the effects of competence, internal control systems, and whistleblowing mechanisms on fraud prevention within the Inspectorate of East Java Province, with organizational commitment as a moderating variable. A quantitative design was used, collecting primary data through questionnaires from civil servants. Data were analyzed using Moderated Regression Analysis (MRA) with SmartPLS 4.0. Results show that competence and internal control systems have a positive and significant impact on fraud prevention, while the whistleblowing system has a positive but non-significant effect. Organizational commitment strengthens the influence of competence and internal control systems but weakens the effect of the whistleblowing system. These findings highlight the need to enhance personnel competence and control frameworks, and to improve whistleblowing accessibility, protection, and credibility, fostering an organizational culture that upholds integrity and effectively mitigates fraud.
Behavioral Aspects in the Budget Preparation Process at "X" Hospital Prayitno, Hadi; Trisnaningsih, Sri
East Asian Journal of Multidisciplinary Research Vol. 3 No. 3 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i3.8654

Abstract

This research aims to determine behavioral aspects in the budget preparation process that occurs at the Undaan Eye Hospital, Surabaya. The research uses a descriptive qualitative method, namely by explaining, describing and comparing the data with existing theories and then analyzing it to obtain a conclusion. Data was obtained by field observation by conducting interviews and documentation. The results of this research indicate that the Undaan Eye Hospital in Surabaya has implemented a participatory work program and budget preparation process using a bottom up model, namely an approach model where each implementing manager is given the freedom to determine activities and work programs. Top management control over behavior in budget preparation and budget implementation has been carried out well with monthly reports and the use of technology and information systems.
An Accountant's Perspective in Assessing Behavioral Accounting in Aspects of Decentralization and Employee Performance Evaluation Trisnaningsih, Sri; Hanni Fadhillah
East Asian Journal of Multidisciplinary Research Vol. 3 No. 4 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i4.8715

Abstract

This research aims to present an in-depth literature review related to the role of accountants in assessing behavioral accounting in the decentralization aspect and evaluating employee performance in organizations. The focus of the research involves understanding accountants' views regarding performance measurement in a decentralized context. This research examines several research articles regarding behavioral accounting in the aspect of decentralization and performance evaluation by collecting data using documentation methods in the form of primary and secondary data. The collected data is then analyzed according to theory to draw a conclusion that shows the research objectives. The results of this research show that Behavioral Accounting is used by companies to measure employee performance but is not widely used for decentralization aspects because there are still many companies that do not place decision-making authority in branch management. Decentralization also has no influence on measuring employee performance or managerial performance. Employee behavior is used more to measure performance which is related to the employee's own incentive assessment.
Analysis of the Behavioral Aspects of Project Planning and Budgeting at CV Karya Jaya in Surabaya Damayanti, Fitri; Trisnaningsih, Sri
Journal of World Science Vol. 2 No. 4 (2023): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v2i1.127

Abstract

The success of a budget plan lies in the behavior of the manager or head of the company. CV Karya Jaya is an expansion of a business engaged in construction, such as repairing plumbing (PDAM partners), paving roads, and other construction matters, so that for the aspect of budgeting with capital that is already owned from the profits of several types of ongoing businesses. This study aims to analyze behavioral factors in project planning and budgeting. In addition to knowing the role of budgeting that impacts the behavior of leaders to make decisions and commitments, to increase customer satisfaction, job certainty for employees, and have a good image of partner companies. This study uses a descriptive qualitative method. Sources of data that have been obtained from this study are primary data and secondary data. Civil project services on maintenance in Putat Surabaya get a loss of IDR 1,034,000 because the total amount of the project is IDR 150,649,000. Civil pump house repair project services for three months of work in Surabaya. In the civil construction of the pump house, it suffered a loss of IDR 156,870,900. The Blower Ngagel I civil project experienced a profit of IDR 11,623,500, but payments from vendors for six months will be paid in December 2022. All the work was carried out correctly and according to the completion target, but several projects experienced losses due to improper budget planning.
Determinants of the Use of Accounting Information in MSMEs with Environmental Uncertainty as Moderation Wulansari Mustofa, Alifiah; Trisnaningsih, Sri
Journal of World Science Vol. 2 No. 5 (2023): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v2i5.298

Abstract

The Indonesian government has assisted micro small and medium enterprises (MSMEs) in addressing their main problems through the KUR program. In order to complement the KUR program from the government, MSMEs requires the use of accounting information as a basic capital in decision making. This study aims to determine and analyze the influence of independent variables on dependent variables with moderation by a third variable. This research uses a quantitative method. Primary data in this study were obtained from a sample of 93 MSMEs Food entrepreneurs in Surabaya registered in E-PEKEN. This study used Moderated Regression Analysis (MRA) with IBM SPSS Statistics 25 software as an analysis tool. The results of the study indicate that (1) accounting knowledge influences the use of accounting information; (2) accounting training influences the use of accounting information; (3) business scale influences the use of accounting information; (4) environmental uncertainty weakens the influence of accounting knowledge on the use of accounting information; (5) environmental uncertainty strengthens the influence of accounting training on the use of accounting information; (6) environmental uncertainty strengthens the influence of business scale on the use of accounting information. This study implies that accounting knowledge, accounting training, and business scale should be a priority for food MSMEs entrepreneurs in Surabaya registered in E-PEKEN. In facing environmental uncertainty, food MSMEs entrepreneurs in Surabaya must optimize the available resources. Food MSME entrepreneurs in Surabaya should consider business scale as an important determinant factor in the use of accounting information.
Model Pembelajaran Dengan Metode Team Teaching TRISNANINGSIH, Sri
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2023): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Februari– Mei 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v2i1.623

Abstract

Pelatihan dan pembelajaran “Team Teaching” bertujuan untuk membantu dosen dalam merencanakan dan melaksanakan proses pembelajaran dengan menggunakan metode team teaching. Metode team teaching dapat dibagi menjadi dua, yaitu team teaching penuh dan semi team teaching atau team planning. Dalam model team teaching penuh, perencanaan dan pelaksanaan pembelajaran dilaksanakan bersama-sama oleh anggota tim, sedangkan dalam semi team teaching, anggota tim membuat perencanaan bersama tetapi pelaksanaan mengajar dilakukan secara individual. Namun, hasil pengamatan di lokasi pelatihan menunjukkan bahwa sebagian besar dosen masih belum memahami proses pembelajaran dengan model team teaching. Proses pembelajaran yang menggunakan metode ini masih belum direncanakan dengan cermat dan belum dilaksanakan dengan komitmen yang tinggi. Oleh karena itu, pelatihan dan pembelajaran “Team Teaching” diharapkan dapat memberikan pemahaman yang lebih baik tentang metode pembelajaran ini, sehingga para dosen dapat merencanakan dan melaksanakan pembelajaran dengan lebih efektif. Dengan menggunakan model team teaching, dosen dapat meningkatkan kualitas pembelajaran dan menghasilkan hasil belajar yang lebih baik bagi mahasiswa. Selain itu, metode ini juga dapat membantu dosen dalam membagi tugas dan tanggung jawab dalam proses pembelajaran, sehingga dapat meningkatkan efisiensi waktu dan tenaga. Diharapkan hasil pelatihan dan pembelajaran ini dapat diimplementasikan dengan baik oleh para dosen dan membawa manfaat yang besar dalam proses pembelajaran di kampus.
Pengaruh Akuntansi Keperilakuan Terhadap Penyusunan Laporan Keuangan dan Sistem Informasi Akuntansi Septa Dinda Alfia, Famia; Trisnaningsih, Sri
GEMA EKONOMI Vol 12 No 3 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Accounting has several fields of knowledge, namely behavioral accounting which explains the relationship between behavior and the accounting system, behavioral accounting is an organization and accounting system whose existence is acknowledged. As for behavioral accounting is a study of the behavior of accountants and non-accountants who are influenced by functions and reporting. Accounting is an information system that identifies a record and communicates economic incidents in an organization to interested users. The so-called users in this case are external parties of the company such as investors, creditors and government agents, while the internal parties of the company are the managers and employees of the company. Accounting plays an important role as a company's financial controller that can be used to evaluate and make plans for the company's future. The purpose of this study is to find out how behavioral accounting affects financial reports and accounting information systems. The research method used is to obtain data regarding articles that contain how behavioral accounting influences the preparation of financial reports from scholar, emerald, scimago journal and related web journal data. The results of the research conclude that the results of this literature review reveal that behavioral accounting has a positive effect on the preparation of financial reports and behavioral accounting has a positive effect on accounting information systems.
Co-Authors Agusta, Tony Amalia Ramadhani, Mesra Amelia, Risca Della Anggiria, Kristanti Srika Anggraini, April Dwi Anthony, Debora Rachelina Putri Aprilisanda, Invony Dwi Ardilla, Alfin Arini, Wirna Sofi Atanti, Della Audina, Herlinda Nia Aulia, Gabrena Septi Azahra, Jasmine Afianda Barreto, Angelica Lena Graça Budiarti, Rindu Reza dan Deddy Dwi Haryadi Dian Puspitasari Donito, Vanne Erna Sulistyowati Failasuf Herman Hendra Ferdiyanto, Jaya Fitri Damayanti Hadi Prayitno, Hadi Hanni Fadhillah Haqi, Cinta Anasilla Wulan Hero Priono, Hero Hidayat, Rovino Achmad Hidayatulloh, Ilham Rachmat Idkhiyah, Nurul Jauharul Makhnun, Intan Mayasari, Eka Miftahul Jannah Mita, Vina Yulia Murdoko, Berta Dwi Mustofa, Alifiah Wulansari Ningrum, Lutfi Silfia Permata, Rika Wahyu Pertiwi Ananda Putri, Devi Pertiwi, Devi Pitaloka, Raci Pratama, Riyan Yoga Priskanodi, Jionike Putra, Klanisto Raka Ramadhani Putri, Habsiah Ramadhani, Rafli Rohmah, Mufidatur Sakti, Mardha Oetasila Septa Dinda Alfia, Famia Sulaiman, Nur Islamiati Syafhira, Reza Taufiqurrahman, Dimas Vicky Vendy Wardani, Sabrina Kusuma Wari, Mega Ardianis Widodo, Condro Widya Wulansari Mustofa, Alifiah