Article Per Year (5 Year)
p-Index From 2020 - 2025
5.494
P-Index
This Author published in this journals
All Journal KACANEGARA Jurnal Pengabdian pada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Financial, Accounting, and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Nusantara Science and Technology Proceedings Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Economy, Education and Entrepreneurship (IJE3) JURNAL AKUNTANSI DAN MANAJEMEN MADANI (JAMM) Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Ekonomika Dan Bisnis Journal of Accounting and Digital Finance Economic Reviews Journal Robust: Research of Business and Economics Studies Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Journal of Health, Education, Economics, Science, and Technology (J-HEST) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Business and Applied Economics (IJBAE) Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Kajian dan Penelitian Umum IIJSE VISA: Journal of Vision and Ideas Prosiding Seminar Nasional CORISINDO
Tituk Diah Widajantie
UPN "VETERAN" JAWA TIMUR
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

Published : 40 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 40 Documents
Search

 1   2   3   4 
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA RUMAH SAKIT UMUM DAERAH dr. MOHAMMAD ZYN SAMPANG (Studi Kasus pada Rumah Sakit Umum Daerah dr. Mohammad Zyn Sampang) Harjanti, Widya Nanda; Widajantie, Tituk Diah

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.737 KB) | DOI: 10.31955/mea.v5i3.1486

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan akuntansi lingkungan di Rumah Sakit Umum Daerah dr. Mohammad Zyn Sampang sebagai salah satu upaya mencegah terjadinya kerusakan lingkungan yang diakibatkan oleh kegiatan operasional rumah sakit dan guna mengetahui pelaporan biaya lingkungan pada laporan keuangan rumah sakit. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Variabel yang digunakan dalam penelitian ini adalah aktivitas lingkungan dan perlakuan biaya lingkungan. Hasil dari penelitian ini adalah Rumah Sakit Umum Daerah dr. Mohammad Zyn Sampang telah melakukan proses pengolahan limbah dengan baik. Namun, dalam pelaporannya belum menerapkan akuntansi lingkungan sesuai dengan teori Hansen & Mowen. Dalam pencatatannya, biaya-biaya terkait lingkungan akan dikelompokkan bersama akun-akun sejenis.
PENGARUH STRUKTUR KEPEMILIKAN, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BEI TAHUN 2017-2019 Saragih, Alben Putra Juda; Widajantie, Tituk Diah

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.747 KB) | DOI: 10.31955/mea.v5i3.1555

Abstract

Laporan keuangan ialah sarana informasi yang ditunjukkan untuk pihak eksternal maupun internal perusahaan dalam menguji dan menganalisa kondisi keuangan perusahaan. Tepat waktu merupakan kualifikasi dari informasi sesuai kebutuhan atau mutu informasi yang baik dari aspek waktunya. BEI melaporkan bahwa ada perusahaan yang masih tidak tepat waktu selama melaporkan keuangan auditannya walaupun sudah ditentukan aturan dan sanksi secara jelas. Tujuan kajian ini, yaitu secara empiris melakukan pengujian dan membuktikan pengaruh dari struktur kepemilikan, profitabilitas, serta ukuran perusahaan pada ketepatan waktu dalam melaporkan keuangan. Objek kajian yang dipergunakan, yaitu laporan keuangan auditan pada medio 2017-2019 pada perusahaan infrastruktur yang tercantum di BEI. Sampel pada kajian ini ialah 32 perusahaan bidsang infrastruktur yang tercantum di BEI periode 2017 hingga 2019. Penentuan sampelnya berteknik purposive sampling. Sedangkan Teknik analisisnya, yaitu dengan analisis regresi logistik. Hasil kajian ini memperlihatkan bahwa struktur kepemilikan, profitabilitas, serta ukuran perusahaan secara signifkan tak memengaruhi ketepatan waktu dalam menyampaikan laporan keuangan.
ANALISIS KINERJA ORGANISASI SEKTOR PUBLIK DENGAN PENDEKATAN VALUE FOR MONEY STUDI KASUS PADA DINAS PEKERJAAN UMUM DAN TATA RUANG KABUPATEN NGANJUK Mumpuni, Dian Pramesti Sukma; Widajantie, Tituk Diah

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1627

Abstract

Dinas Pekerjaan Umum dan Tata Ruang Kabupaten Nganjuk memiliki tugas dan kegiatan pelayanan kepada masyarakat umum sesuai dengan bidangnya. Maka dari itu, mengetahui kinerja Dinas Pekerjaan Umum & Tata Ruang Kabupaten Nganjuk dengan pendekatan Value for Money menjadi tujuan dalam penelitian ini. Metode penelitian kualitatif dengan pendekatan Value for Money digunakan dalam penelitian ini. Hasil penelitiannya yaitu Dinas Pekerjaan Umum & Tata Ruang Kabupaten Nganjuk menampilkan visi dan misi namun tidak mengunggah dokumen perencanaan strategis dalam situs resminya. Kinerja Organisasi dan Akuntabilitas dalam sektor ini diterapkan dengan baik dan laporan keuangan terkait dengan pendekatan Value for Money bersifat terbuka.
PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (STUDI KASUS BADAN PENDAPATAN DAERAH PROVINSI JAWA TIMUR TAHUN 2016 - 2020) Yasser, Haekal; Widajantie, Tituk Diah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 1 (2022): Edisi Januari - April 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i1.1887

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji dan menganalisis secara empiris pengaruh pajak daerah, retribusi daerah dan kepatuhan wajib pajak memoderasi pengaruh pajak daerah terhadap pendapatan asli daerah provinsi jawa timur tahun 2016-2020. Populasi dalam penelitian ini adalah seluruh data Pajak Daerah, Retribusi Daerah dan Pendapatan Asli Daerah setiap bulan selama periode 2016 – 2020 sebanyak 60 laporan pajak daerah, retribusi daerah, pendapatan asli daerah berdasarkan target dan realisasinya. Pemilihan sampel penelitian ini dilakukan dengan menggunakan metode sensus. Teknik analisis dan pengujian hipotesis dalam penelitian ini menggunakan Partial Least Square. Berdasarkan Koefisien Jalur diperoleh hasil sebagai berikut: Pajak Daerah berpengaruh terhadap Pendapatan Asli Daerah dan Retribusi Daerah tidak berpengaruh terhadap Pendapatan Asli Daerah.
PENGARUH STANDAR AKUNTANSI PEMERINTAH DAN KUALITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH Riyani, Annisa Ayu; Widajantie, Tituk Diah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i2.2047

Abstract

Penelitian ini mempunyai tujuan melakukan uji serta mengadakan analisa pengaruh Standar akuntansi pemerintah, Kualitas laporan keuangan pada Akuntabilitas instansi pemerintah. Penelitian ini sifatnya kuantitatif memakai data primer. Populasi penelitian ini yakni Seluruh Pegawai kantor BPSDM Jawa Timur. Teknik pengambilan sampel memakai non-probability sampling memakai metode purposive sampling. Sampel penelitian yakni 30 responden yang diputuskan lewat kriteria Pegawai BPSDM yang terlibat dalam pelaporan keuangan Instansi BPSDM. Penelitian ini dianalisa memakai PLS versi 3.3.3. Hasil penelitian ini memperlihatkan Standar akuntabilitas pemerintah memberi pengaruh pada akuntabilitas kinerja pemerintah, kualitas laporan keuangan tak memberi pengaruh pada akuntabilitas kinerja instansi pemerintah.
Penerapan Undang-Undang 36/2008 Pada Pelaporan SPT Tahunan Yayasan Masjid XXX Menggunakan E-Form Oleh KJA ABC Merlinda, Viona; Widajantie, Tituk Diah
Jurnal Kajian dan Penelitian Umum Vol. 1 No. 6 (2023): Desember: Jurnal Kajian dan Penelitian Umum
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jkpu-nalanda.v1i6.537

Abstract

This research aims to analyze the application of Law 36/2008 on the reporting of the Yayasan Masjid XXX corporate income tax using the e-Form by the KJA ABC. The method in this research is qualitative research with a descriptive approach and utilizes informants from the Taxation Staff of the KJA ABC. The result of this research is Law 36/2008 has been implemented on corporate income tax. Article 2 paragraph (1) of Law 36/2008, Yayasan Masjid XXX is a tax subject and includes corporate taxpayers who must prepare corporate income tax. Article 4 paragraph (3) letter an of Law 36/2008, donations received by the Yayasan Masjid XXX are not tax objects and have been filled out in the corporate income tax attachments IV. Article 6 paragraph (1) letter an of Law 36/2008, Yayasan Masjid XXX has other business expenses and have been filled out in the corporate income tax attachments II.
A comparative analysis before and after pandemic on environmental accounting public hospital Putri, Sofie Yunida; Widajantie, Tituk Diah; Wilasittha, Acynthia Ayu
International Journal of Financial, Accounting, and Management Vol. 6 No. 1 (2024): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i1.1706

Abstract

Purpose: This study conducted a comparative analysis of the application of environmental accounting in hospitals before, during, and after the pandemic. Research methodology: This qualitative study used a comparative analytical approach. The data used in the research are primary data from interviews with three informants directly involved and secondary data from relevant financial information at the Regional Public Hospital. Mohamad Soewandhie, Surabaya. Results: The COVID-19 pandemic has impacted hospital environmental accounting. Hospitals commonly charge environmental costs for managing solid, liquid, and gaseous waste. The pandemic has increased hospital waste processing expenditure for these three classes. The growth in hospital waste and vendor waste processing costs due to increased demand, since hospitals cannot yet process their waste, are the main causes of the cost increase. Once the outbreak ended, hospitals could control the costs. Limitations: Financial data from the hospital was simply an illustration because it had to be integrated with the Surabaya City Government's financial reports and was not published. Contribution:  It can be seen that it is important for hospitals to be able to budget environmental costs more seriously as a preventive measure if similar problems like the pandemic or other forces significantly occur in the future. Novelty: Previous similar research only studied how environmental accounting is implemented in a hospital and did not compare its implementation before, during, and after the pandemic.
Pengaruh Penerapan Green Accounting, Material Flow Cost Accounting, dan Environmental Performance terhadap Profitabilitas Perusahaan Oktadifa, Rani Melati; Widajantie, Tituk Diah
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.4743

Abstract

This research was conducted with the aim to determine how the influence of the application of green accounting, material flow cost accounting, and environmental performance by companies in increasing company profitability as measured using return on asset (ROA). This research was conducted using quantitative methods. The research sample is 18 companies in the primary consumption sector (consumer non-cyclicals) listed on the Indonesia Stock Exchange during the 2018 – 2021 period which were selected using a purposive sampling technique. The data in this study is secondary data in the form of the company's annual report, which is obtained through the official website of each company. Data analysis was carried out using SmartPLS 4.0 software The results show that green accounting and environmental performance have a significant positive effect on company profitability, which means that a high level of company concern for the environment will be able to increase company profits every year. Meanwhile, material flow cost accounting has no effect on company profitability because it is estimated that material flow cost accounting has included in environmental disclosures. Keywords: green accounting, material flow cost accounting, environtmental performance, return on asset
Pengaruh partisipasi penyusunan anggaran dan asimetri informasi terhadap senjangan anggaran pada badan daerah Kabupaten Bojonegoro Taufiqurrahman, Mohammad Aviciena; Widajantie, Tituk Diah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.047 KB) | DOI: 10.32670/fairvalue.v4i10.1767

Abstract

This study aims to examine and prove the effect of budgetary participation and information asymmetry on budgetary slack in the Bojonegoro district agency. Budgetary slack requires monitoring because it can have a bad impact on the organization if it is not done wisely. The study used quantitative methods with primary data sources or questionnaires distributed directly to respondents. The research sample was taken by random sampling technique and the determination of the sample using the slovin formula. The data analysis technique in this research is using the SmartPLS windows v.3.0 application software. the results of the study prove that the variable of budgetary participation has no effect on budgetary slack. Furthermore, the information asymmetry variable has an effect on budgetary slack.
Pengaruh efektivitas sistem pengendalian internal, keadilan organisasi, dan implementasi good governance terhadap kecenderungan kecurangan akuntansi pada OPD Kabupaten Jombang Rizqia, Laela; Widajantie, Tituk Diah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.467 KB) | DOI: 10.32670/fairvalue.v4i10.1775

Abstract

This study aims to examine and prove the effect of the effectiveness of internal controls system, organizational justice, and good governance practices against trends in accounting fraud in OPD Jombang Regency. Accounting fraud must be followed up properly because it can have an impact on services to the community and hinder regional development. This type of research is quantitative research. The source of information in this study is the primary source of information by conducting research and distributing questionnaires. The research sample was taken using purposive sampling technique with a total of 81 respondents. Information analysis method used is multiple regression analysis method. The hypothesis tester uses a statistical test tool, namely Partial Least Square (PLS) with the help of WarpPLS 8.0 programming. The results showed that the effectiveness of the internal control system and organizational justice had a significant effect on the tendency of accounting fraud. Meanwhile, the implementation of good governance has no significant effect on the tendency of accounting fraud.
Co-Authors Acynthia Ayu Wilasittha Agustina, Putri Ella Alisyah, Silva Norma Anggraeni, Deviana Kusnul Anggraini, Ullif Athiyah Arifin, Annisa Putri Asah, Maranatha Kezya Beauty Caesaria Ashari, Aviva Putri Asmawati, Talitha Raissa Athallah, Zidan Dhia Batara, I Wayan Darma Dirapuspita, Vincensia Rena Fadhilah, Miftakhul Harjanti, Widya Nanda Indrawati Yuhertiana Junaidi, M. Hilmi Karim, Muhamad Farhan Maharani, Intan Dewi Mahardika, Tiska Ayu Merlinda, Viona Mumpuni, Dian Pramesti Sukma Muslimah, Aprilia Nawangsari, Nonny Laurencia Oktadifa, Rani Melati Perdana, Muhammad Rama Putra Permata, Marchelo Boas Pitaloka, Rike Diya Ayu Purwandari, Aprilia Putri, Sofia Yunida Rahmadhani, Cinta Tunggal Raudlatishafa, Ershazkiya Riyani, Annisa Ayu Rizqia, Laela Saragih, Alben Putra Juda Shakira, Naila Siahaan, Plenskey Ivanovik Alexander Sofie Yunida Putri Taufiqurrahman, Mohammad Aviciena Wulandari, Desinta Yasser, Haekal Zidane, Enrico Muhammad