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All Journal Vokasi: Jurnal Riset Akuntansi Jurnal Riset Mahasiswa Manajemen (JRMM) Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Riset Keuangan dan Akuntansi (JRKA) PRIVE: Jurnal Riset Akuntansi dan Keuangan Sketsa Bisnis Share : Journal of Service Learning Valid Jurnal Ilmiah J-ADIMAS (Jurnal Pengabdian kepada Masyarakat) Jurnal Akuntansi Jurnal Ilmiah Manajemen Kesatuan International Journal of Environmental, Sustainability, and Social Science International Journal of Applied Finance and Business Studies Ar-Ribhu: Jurnal Manajemen dan Keuangan Syariah AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Asian Journal of Community Services (AJCS) Jurnal Magister Akuntansi Trisakti Economics, Business, Accounting & Society Review Enrichment: Journal of Multidisciplinary Research and Development Journal of Economics and Management Scienties Riwayat: Educational Journal of History and Humanities JAS (Jurnal Akuntansi Syariah) Jurnal Akuntansi Ecoducation Ulil Albab Balance: Jurnal Ekonomi
Dwi Orbaningsih
Universitas Gajayana Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Sustainable Energy Development, Financial Reporting And Its Attachment To Corporate Social Responsibility ORBANINGSIH, Dwi
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 3 (2021): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i3.132

Abstract

This study intends to examine the impact of Corporate Social Responsibility on the Quality of Financial Reporting and Sustainable Energy Development in manufacturing companies in Indonesia. The research sample has it amounts of 75 manufacturing companies starting from 2017 to 2019. This study uses a regression data panel to examine the effect of Corporate Social Responsibility which is calculated with a dummy variable on the Quality of Financial Reporting. The research results on manufacturing companies in Indonesia show that there is a positive and significant relationship between Corporate Social Responsibility and Financial Reporting Quality and Sustainable Energy Development. The results of this study are expected to benefit practitioners in the operational focus of CSR, which is associated with the quality of financial reporting and does not abandon its energy sustainability development. Furthermore, the results of this study can be used as the basis for forming policies related to sustainable business issues and having a good impact on the environment and the finances of a company.
Pengaruh Karakteristik Pekerjaan, Promosi Jabatan dan Komunikasi terhadap Kepuasan Kerja Pegawai di Bagian Umum Sekretariat Daerah Kabupaten Probolinggo Anie Herawati; Dwi Orbaningsih; Djuni Farhan
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 1 No. 10: September 2022
Publisher : CV. Ulil Albab Corp

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

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis karakteristik pekerjaan, promosi jabatan dan komunikasi secara simultan berpengaruh terhadap kepuasan kerja pegawai di Bagian Umum Sekretariat Daerah Kabupaten Probolinggo, untuk mengetahui dan menganalisis karakteristik pekerjaan, promosi jabatan dan komunikasi secara parsial berpengaruh terhadap kepuasan kerja pegawai di Bagian Umum Sekretariat Daerah Kabupaten Probolinggo, untuk menentukan variabel yang berpengaruh dominan terhadap kepuasan kerja pegawai di Bagian Umum Sekretariat Daerah Kabupaten Probolinggo. Penelitian ini merupakan penelitian kuantitatif. Sampel yang digunakan berjumlah 97 orang responden pada periode 10 hari kerja mulai 9 Juni 2022 sampai dengan 22 Juni 2022 di Bagian Umum Sekretariat Daerah Kabupaten Probolinggo yang diambil secara random sampling. Hasil penelitian menunjukkan bahwa secara simultan karakteristik pekerjaan, promosi jabatan dan komunikasi berpengaruh signifikan terhadap kepuasan kerja, karakteristik tidak berpengaruh signifikan terhadap kepuasan kerja, promosi jabatan tidak berpengaruh signifikan terhadap kepuasan kerja, komunikasi berpengaruh signifikan terhadap kepuasan kerja, komunikasi berpengaruh dominan terhadap kepuasan kerja.
Profitability as Mediator in Tax avoidance: Evidence from Indonesian Financial Sector Andora, Andora; Poernamawatie, Fahmi; Orbaningsih, Dwi; Hertanto, Ronny Hendra; Pitalokasari, Nurfilaili Diah
Jurnal Akuntansi Vol. 15 No. 2 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.2.171-185

Abstract

This study aims to empirically test whether profitability can mediate the influence of academic qualifications of CFOs and independent commissioners on tax avoidance. The research sample was 62 with a purposive sampling technique in financial sector companies listed on the IDX in 2023. The research method applied is Partial Least Square (PLS) modeling using smartPLS 4.0 software assistance to analyze the data. The results found that H1 was rejected, CFO academic qualifications had no significant effect on tax avoidance. H2 accepted, independent commissioners have a significant effect on tax avoidance. H3 is accepted, CFO academic qualifications have a significant effect on profitability. H4 is accepted, independent commissioners have a significant effect on profitability. H5 accepted, profitability affects tax avoidance. H6 accepted, profitability can mediate the effect of CFO academic qualifications on tax avoidance. H7 accepted, profitability can mediate the effect of independent commissioners on tax avoidance. Firm size as a control variable has no significant effect on profitability and tax avoidance.
Implementation of Public Service Innovations to Prevent the Spread of the Covid 19 Virus (Descriptive Study of Innovation in the Ketanmu Postal Service at the Mojokerto Regency Population and Civil Registration Service) Wuryani*, Wuryani; Orbaningsih, Dwi; Budi Wahyono, Gendut
Riwayat: Educational Journal of History and Humanities Vol 6, No 4 (2023): Educational, Historical Studies and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i4.34690

Abstract

Pos Ketanmu is an abbreviation of the Online Service of the Unmet Population System. Service innovations that were born during the Covid-19 virus phenomenon. Which is to prevent the occurrence of crowds during the processing of population documents. This Ketanmu Postal service innovation program has touched the important needs of the people of Mojokerto Regency, namely the service of Population Documents in the form of KK, KTPel, Birth Certificates, Moving/coming, etc. which are easily accessible by all social strata of society. This study aims to analyze the implementation and the inhibiting factors in the implementation of public service innovations at the Ketanmu Post Office at the Mojokerto Regency Population and Civil Registration Office. With this innovation, residents do not need to come to the Population and Civil Registration Office, but just stay at home. Residents who want to take care of residence documents simply register via whatsapp to the number provided by the District Dispendukcapil. Mojokerto. This research is descriptive through case studies. The type/type of this research is a descriptive study. Data collection is done through observation, interviews, and documentation. Data were analyzed using a qualitative approach. The results of the research from the implementation of Adminduk service innovations through the Ketanmu Post program indicate that the implementation of Adminduk service innovations through the Ketanmu Post program is still not fully implemented in accordance with the criteria for public service innovation. The presence of inhibiting factors that affect the process of implementing the program makes the implementation of this program still limited by people who understand WhatsApp, socialization is not evenly distributed, human resources are less capable, and there is still a lack of participation levels that still do not involve many parties in it. Also, this program is still questionable because the innovation of Pos Ketanmu has not been based on regional regulations
CSR's Role In Tax Avoidance: Impact Of Financial Performance And Green Accounting Ivanda, Muhammad; Dwi Orbaningsih; Umi Muawanah
Jurnal Akuntansi Vol. 28 No. 3 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i3.2374

Abstract

This research examines how financial performance, green accounting, and corporate social responsibility (CSR) affect tax avoidance in IDX-listed mining companies between 2019 and 2022. This quantitative research employed multivariate correlational methods to analyse financial information from 23 coal mining companies. The variables are measured using the Effective Tax Rate (ETR) for tax avoidance, the GRI version 4 index for CSR, the Return on Assets (ROA) for financial performance, and the dummy technique for green accounting. Smart PLS uses Partial Least Square (PLS) for data analysis, including validity, reliability, and structural model assessments. The research found that financial success increases tax avoidance more than green accounting. CSR, which affects corporate tax avoidance, is also improved by green accounting. Corporate social responsibility mediates the relationship between green accounting and tax avoidance, not financial success and tax avoidance. This research shows that corporate social responsibility (CSR) mediates green accounting and tax avoidance.
Faktor Anteseden Penerapan E-Filling pada Masa Pandemi COVID-19 Budiraharjo, Dadang Eko; Orbaningsih, Dwi
SKeTsa Bisnis (e-jurnal) Vol 9 No 1 (2022)
Publisher : Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/jsb.v9i1.3058

Abstract

The purpose of this study is to analyze the effect of income on taxpayer behavior and individual taxpayer compliance, e-filing policy on taxpayer behavior and individual taxpayer compliance, taxpayer behavior on individual taxpayer compliance, income and e-filing policies towards individual taxpayer compliance. individual taxpayer compliance through taxpayer behavior. The research method used is PLS on 91 taxpayer respondents at the North Malang Primary Tax Office by using accidental sampling. The results show that the effect of income on taxpayer behavior is negative and insignificant, e-filing policy on taxpayer behavior is positive and insignificant, taxpayer behavior towards personal taxpayer compliance is negative and significant, income on personal taxpayer compliance is positive. and significantly, e-filing policy on personal taxpayer compliance is positive and significant, income and e-filing policy on personal taxpayer compliance through taxpayer behavior has a significant effect.
The Effect of Merit System Career Development on Employee Performance through Transparency of Career Development in the State Apparatus of Mojokerto Regency Haryadi, M. Sukron; Dyah Sawitri; Dwi Orbaningsih
AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Vol. 9 No. 2 (2025)
Publisher : Asia Pacific Network for Sustainable Agriculture, Food and Energy (SAFE-Network)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29165/ajarcde.v9i2.703

Abstract

Developing professional and integrity-driven human resources (HR) is key to improving the quality of public services in Indonesia. In this context, career development for civil servants based on a merit system is important to consider, particularly regarding transparency. This study aims to analyze the influence of merit-based career development on transparency and employee performance within the Civil Service (ASN) of Mojokerto Regency. The method used is quantitative with an explanatory research approach, involving 87 employees who experienced transfers and promotions. Data was collected through questionnaires and analyzed using SPSS statistical software. The findings indicate that merit-based career development significantly influences the transparency of the career development system and employee performance, with transparency acting as a mediating variable. The t-test results show that merit-based career development significantly influences employee performance, and transparency in career development increases motivation and job satisfaction. The conclusion of this study emphasizes that transparent and fair career development policies can improve overall employee performance. Therefore, it is recommended that policymakers in Mojokerto Regency design and implement more transparent policies in the career development process and conduct regular evaluations to ensure that employee needs are met and organizational performance can continue to be improved. Contribution to Sustainable Development Goals (SDGs):SDG 8: Decent Work and Economic GrowthSDG 16: Peace, Justice, and Strong Institutions
Financial Performance And Company Value: Good Corporate Governance As Moderation Setiawati, Channy; Orbaningsih, Dwi; Muawanah, Umi
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2076

Abstract

This study aims to test and analyze the effect of financial performance on firm value moderated by good corporate governance (GCG) in the banking sector listed on the IDX for 2018-2022. The population in this study was 47 companies in the banking sector. Based on the predetermined criteria, 31 banks were obtained within five years. The data used is secondary data in the form of financial reports from each bank. The data analysis techniques in this study were multiple linear regression and moderated regression analysis using SPSS software. The study results indicate that profitability, liquidity, solvency, and good corporate governance positively affect firm value. Good corporate governance strengthens the relationship between profitability and solvency with firm value. However, good corporate governance weakens the relationship between liquidity and firm value. This study contributes to the literature on the relationship between financial performance and firm value, especially in the banking sector, by showing that good corporate governance can moderate the relationship between profitability, liquidity, and solvency on firm value. This study strengthens the relevance of agency and signaling theories in explaining how good corporate governance can influence market perceptions and investor decisions. This study can reference banks in increasing firm value by considering good corporate governance.
THE INFLUENCE OF ORGANIZATIONAL CULTURE, MOTIVATION, AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE DURING THE COVID-19 PANDEMIC IN PT. SARANA TITIAN PERMATA 1 Rustam, Rustam; Sawitri, Dyah; Orbaningsih, Dwi
Jurnal Ekonomi Balance Vol. 17 No. 2 (2021): (December 2021)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i2.6483

Abstract

In the era of globalization, competition between companies is getting sharper, so it requires companies to always be the best. The increasingly fierce competition also shapes the development of increasingly increasing technology and information, resulting in global and comprehensive competition. Therefore, we need workers who really want to work and are able to survive in oil palm plantations. This study aims to determine (1) Does Organizational Culture partially affect the performance of employees at PT. Sarana Titian Permata 1, (2) Does motivation partially affect the performance of employees at PT. Sarana Titian Permata 1, (3) Does Work Discipline partially affect employee performance at PT. Sarana Titian Permata 1. The method of collecting data is through questionnaires distributed to employees of PT. Sarana Titian Permata 1. The samples taken were 54 respondents using the saturated sample technique. The data obtained were then processed using a computer software analysis tool, namely SPSS version 23. This analysis includes validity test, reliability test, multiple regression analysis test, classical assumption test, and statistical test through t statistical test, F statistical test, and the coefficient of determination (R2 ). The results of the t-statistical test indicate that Organizational Culture has a positive and significant effect on employee performance with a significance (Sig.) of 0.000 less than 0.05 (α), then motivation has a positive and significant effect on employee performance with a significance (Sig.) of 0.023. smaller than the value (α) of 0.05, while Work Discipline has no significant effect on employee performance with a significance (Sig.) of 0.547 greater than the value (α) of 0.05. Then the F statistic test and the coefficient of determination (R2) show that organizational culture, motivation and work environment simultaneously affect employee performance with a contribution of 69.7%. While the remaining 30.3% is explained by other independent variables that are not included in the analytical model of this study.
DETERMINANTS OF THE EFFECTIVENESS OF REGIONAL FINANCIAL MANAGEMENT WITH INFORMATION TECHNOLOGY AS A MODERATING VARIABLE WINAR SEKAR ARUM; Dwi Orbaningsih; Djuni Farhan
Jurnal Magister Akuntansi Trisakti Vol. 13 No. 1 (2026): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v13i1.26340

Abstract

This study aims to examine the effect of communication (X₁), resources (X₂), disposition (X₃), and bureaucratic structure (X₄) on the effectiveness of regional financial management (Y), as well as to test the moderating role of information technology (Z). This study employs a quantitative approach using a survey method. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 25. The results indicate that disposition and bureaucratic structure have a positive and significant effect on the effectiveness of regional financial management, while communication and resources do not show a significant effect. Furthermore, information technology is found to moderate only the relationship between bureaucratic structure and financial management effectiveness, indicating its role in strengthening structural governance mechanisms. However, information technology does not moderate the effects of communication, resources, or disposition. These findings highlight that the effectiveness of regional financial management is primarily determined by the behavioral and structural aspects of the organization. Theoretically, this study contributes to the development of public sector governance by emphasizing the interaction between organizational structure and technological support. Practically, the results suggest that optimizing bureaucratic structures supported by information technology can enhance financial management effectiveness.
Co-Authors Agung Agung Diky Triscahyono Agus Sujianto Ahmad Ahmad Ahmad Ahmad Ahmad Jainuri Andora, Andora Anie Herawati Aris Wahyudi Bhakti Hendrakusuma Budiraharjo, Dadang Eko Dadang Eko Budiraharjo Dewi Ernawati Djuni Farhan Dwi Hariyani Dyah Sawitri Ernani Hadiyati Ervan Dwi Priyanto Fahmi Poernamawatie Fitri Handayani Gendut Budi Wahyono Gendut Budi Wahyono Hariyani, Dwi Haryadi, M. Sukron I Made Murjana I Made Nartha Ivanda, Muhammad Kadek Saptanita Kohar Adi Setia Luh Putu Nevi Widiastuti Mahmudi, Zufiatul Dwi Martaleni - Mellisa Gitaria Mishul Sauliyah Fitriawati Mitha Endah Aprilia Muammar Muammar Muhammad Rejal Murjoko Teguh Hariyanto Nur Azizatul Furqoniyah Oni Eko Cahyono Oni Eko Cahyono Oyong Lisa Paskalis Dakhi Pitalokasari, Nurfilaili Diah Ronny Hendra Hertanto Rustam Rustam S.B.P. Handhajani SBP Handajani Setiawati, Channy Sri Hastuti Suati - Rakhmawati Sugeng Mulyono Sungkono Tri Cicik Wiyanti Umi Muawanah Umi Muawanah Wahyono Gendut Budi WINAR SEKAR ARUM Wuryani*, Wuryani