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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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Analisa Akuntansi Pertanggungjawaban Dan Partisipasi Anggaran Dalam Penilaian Kinerja Manajerial Ardilla, Alfin; Trisnaningsih, Sri
GEMA EKONOMI Vol 12 No 4 (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

Budget participation and accountability accounting are important elements in preparing the budget because with these two elements being effective, it will achieve the targets that have been prepared so that good performance can be achieved. In this study, the aim is to analyze more deeply about responsibility accounting and budgetary participation in improving managerial performance. The researcher uses a literature review approach, which is a systematic, explicit and reproducible method for identifying, evaluating and synthesizing research work and ideas that have been produced by researchers and practitioners. The data source used by the author is in the form of secondary data, where the researcher uses 10 articles obtained from the Google Scholar database. The results of this study indicate that changes in managerial performance are in line with changes in responsibility accounting, responsibility accounting has an important role as an evaluation and to see the financial situation in the organization, without accountability accounting everything regarding funds within the company cannot run optimally. In preparing the budget, a managerial approach is needed for its members which can reduce the performance of organizational members and participation from below so that it can be implemented effectively in related agencies.
Alat Pengukuran Dan Faktor Yang Mempengaruhi Evaluasi Kinerja: Sebuah Studi Literatur Jauharul Makhnun, Intan; Trisnaningsih, Sri
GEMA EKONOMI Vol 12 No 4 (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

Conceptual evaluation is the process of evaluating a concept or idea to determine whether the concept meets predetermined criteria or not. Concept evaluation is often done before product or project development begins. This study focuses on measurement tools and factors that influence performance evaluation in management, accounting, and business journals published in international journals and sinta journals, published in 2018 - 2023. It is very important to capture the development direction of performance evaluation research, especially in accounting, management, and business. This research was conducted by reviewing published literature reviews in Google Scholar, Scopus, and Sinta Journal. Literature review or literature review is a research method that is carried out by conducting studies, analysis, and evaluation of previously published papers on the research topic being carried out. Employee performance measurement tools may vary depending on the purpose of the performance evaluation and the characteristics of the organization in which the employee works. Organizations or companies also often use a balanced scorecard. In particular sales growth, measurement can also be done using the Sales Satisfication Index. Then several theories are used in research on factors that influence employee performance, including: motivation theory, expectancy theory, social learning theory, equity theory, engagement theory
Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Sektor Energi yang Terdaftar di BEI Tahun 2020-2022 Atanti, Della; Trisnaningsih, Sri
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 8 No 2 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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

Abstract

When a company acts responsibly towards its stakeholders, including the communities in which it operates, it is engaging in corporate social responsibility. A company's value can increase if its leaders are involved in Corporate Social Responsibility (CSR) initiatives that benefit society and the environment. This study aims to determine the effect of corporate social responsibility on company value. The effect of CSR on company value is examined in this study, with profitability as a moderating variable. A quantitative approach is used in this research process. Sampling using purposive sampling. The population of this study is 66 public sector companies listed on the IDX (Indonesia Stock Exchange) from 2020 to 2022. The criteria have been met by 16 of these companies and with a period of 3 years. The method in this study uses Partial Least Squares (PLS), and is implemented using SmartPLS 4.0 software on 48 data. The PLS-SEM approach uses secondary data in this study. Based on the findings of this study, CSR (Corporate Social Responsibility) has no effect on company value and profitability is not able to moderate the effect of CSR and company value.
PENGARUH PERSEPSI KEMUDAHAN, GAYA HIDUP, DAN KEPERCAYAAN TERHADAP MINAT PENGGUNAAN QRIS PADA MAHASISWA AKUNTANSI UPN “VETERAN” JAWA TIMUR Widya; Trisnaningsih, Sri; Vendy, Vicky
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 8 No 2 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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

Abstract

Technological developments have created new innovations in non-cash payment methods, namely QRIS. QRIS issued by Indonesian banks allows various electronic payment applications to use the same QR code to facilitate payment transactions, so that QRIS users continue to increase every year. However, the increase in the number of users cannot be separated from the driving factors that make users interested in making transactions using QRIS. The aim of this research is to determine the influence of perceived convenience, lifestyle and trust on interest in using QRIS among accounting students. Data was obtained from 91 respondents who were accounting students from the 2020-2022 class at UPN "Veteran" East Java using the SEM-PLS analysis technique. The research that has been carried out shows the results that the variables of perceived convenience, lifestyle and trust have a positive and significant effect on interest in using QRIS among accounting students at UPN "Veteran" East Java.
Analysis of the Influence of Behavioral Aspects on Cost Control (Case Study at PT Ceweng Connection Dander Bojonegoro) Ferdiyanto, Jaya; Trisnaningsih, Sri
Formosa Journal of Applied Sciences 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/fjas.v3i4.8743

Abstract

The purpose of this research is to find out whether PT Ceweng Connection's cost management is influenced by behavioral factors. The population of this research are workers at PT Ceweng Connection. Qualitative terminology is the research approach used in this research. These findings indicate that there are behavioral factors that influence cost management in a profitable and statistically meaningful way in companies. The reason is because the organization prioritizes a culture of good behavior. Therefore, workers are expected to be able to follow standard operating processes and procedures (Standard Operating Procedures) using a positive attitude and follow all company protocols in carrying out assigned work without hesitation, to ensure that no emotional conflicts arise again at PT Ceweng Connection Dander.
Pengaruh Hedonistic Lifestyle dan Impulse Buying Terhadap Layanan Paylater dengan Literasi Keuangan Sebagai Pemoderasi Puspitasari, Dian; 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.v7i1.7884

Abstract

Paylater services are becoming increasingly popular among Generation Z as a fast and practical payment alternative. However, the growing use of these services raises concerns about potential consumerist behavior and poor financial decision-making. This study aims to examine the influence of hedonistic lifestyle and impulse buying on the decision to use paylater services, and analyze the role of financial literacy as a moderating variable. The research was conducted at IKIP PGRI Bojonegoro with a total of 87 student respondents selected through purposive sampling. A quantitative research method was used with a survey approach and data were analyzed using the PLS-SEM technique through SmartPLS 4.0 software. The results show that hedonistic lifestyle and impulse buying have a significant influence on the decision to use paylater services. Furthermore, financial literacy was found to significantly moderate and weaken the effect of hedonistic lifestyle on the decision to use paylater services. However, financial literacy does not significantly moderate the relationship between impulse buying and paylater usage decisions. These findings suggest that a good understanding of financial concepts can reduce the impact of a hedonistic lifestyle on paylater usage decisions, but is not sufficient to control the emotional impulse associated with impulsive buying behavior.
Pengaruh Retribusi Daerah dan Pajak Daerah Terhadap Pendapatan Asli Daerah Provinsi Bali dan Nusa Tenggara Barat Periode 2019-2021 Taufiqurrahman, Dimas; Trisnaningsih, Sri
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i9.2825

Abstract

This study aims to analyze the effect of the level of effectiveness and contribution of the realization of local retribution and local taxes on local revenue in the Cities / Regencies of Bali and West Nusa Tenggara Provinces in the 2019-2021 period. The research method used is descriptive with a quantitative approach. The data analysis technique was carried out by effectiveness analysis, contribution analysis, and panel data regression analysis using Eviews SV 12. The results showed that the level of effectiveness and contribution of local levies in cities / districts in Bali and West Nusa Tenggara Provinces for the 2019-2021 period was less effective and very insufficient, which meant that it had no effect on local revenue. Meanwhile, the level of effectiveness and contribution of local taxes in cities / regencies in Bali and West Nusa Tenggara provinces for the 2019-2021 period is effective and moderate, which means it has an effect on local revenue.
The Effect of Local Government Revenue (PAD), Special Allocation Funds (DAK), Revenue Sharing Funds (DBH), and General Allocation Funds (DAU) on Local Expenditures in the Surabaya City Government Jannah, Miftahul; Trisnaningsih, Sri
Jurnal Ekonomi Balance Vol. 18 No. 2 (2022): Desember 2022
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v18i2.9612

Abstract

This study aims to examine and prove the effect of Regional Original Income (PAD), Special Allocation Funds (DAK), Revenue Sharing Funds (DBH), and General Allocation Funds (DAU) on Regional Expenditures in the Surabaya City Government. This study uses a quantitative method. The data used is in the form of secondary data, namely the 2011-2020 budget realization report taken from Badan Pengelolaan Keuangan dan Aset Daerah Kota Surabaya (BPKAD) and website (https://www.surabaya.go.id/). The sampling technique used is a saturated sample. The data analysis technique used was classical assumption test analysis and multiple linear regression analysis. Hypothesis testing using multiple linear regression analysis using the SPSS program with a significance level of 0,05. The results of the partial test show that the PAD variable has a significant effect on Regional Expenditures. While the variables of the DAK, DBH and DAU partially have no effect on Regional Expenditures. In the F (simultaneous) test, the variables of PAD, DAK, DBH and DAU simultaneously affect Regional Expenditures.
Green Accounting as a Risk Mitigation Measure Ecology in The Biopharma Industry (Study at PT Daewoong Infion) Audina, Herlinda Nia; Trisnaningsih, Sri
Economics and Business Journal (ECBIS) Vol. 4 No. 2 (2026): January
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i2.290

Abstract

This study aims to analyze the application of green accounting in hazardous waste management and its role in mitigating ecological risks in the biopharma industry, with a case study at PT Daewoong Infion. The background of the study is driven by the increasing risk of environmental and health pollution due to hazardous waste generated by the biopharmaceutical production process, as well as the limitations of conventional accounting systems in capturing ecological costs and impacts. This study uses a qualitative approach with a case study design, through primary data collection in the form of in-depth interviews with key informants and field observations, as well as secondary data from company documents and related regulations. Data analysis was conducted descriptively and interpretively to identify green accounting practices, environmental cost components, and ecological risk mitigation mechanisms. The results show that PT Daewoong Infion has implemented green accounting through the recognition and recording of hazardous waste management costs, pollution control, and environmental disclosure, which contributes to increased regulatory compliance, waste management efficiency, and ecological risk reduction. In addition, these practices strengthen the company's legitimacy and meet stakeholder expectations, in line with legitimacy theory and stakeholder theory. This study concludes that green accounting serves as an effective managerial and reporting instrument in integrating economic objectives and ecological responsibility, thereby supporting the operational sustainability of the biopharma industry. These findings recommend strengthening environmental cost measurement systems and reporting transparency to enhance sustainable ecological risk mitigation.
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