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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

Author-ID : 414996

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

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Pengaruh akuntabilitas dan partisipasi masyarakat terhadap pengelolaan alokasi dana desa dalam pencapaian good governance pada desa di Kecamatan Air Batu Siahaan, Plenskey Ivanovik Alexander; Widajantie, Tituk Diah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The research objectives in this study are: to prove the effect of accountability andcommunity participation on the management of village fund allocations in villages in AirBatu District. By applying the principles of good governance, it is hoped that it will supporthe recovery of the village economy, this can be created through labor-intensive programsdirect assistance from village funds, empowerment of MSMEs and agriculture, as well asdeveloping Village-Owned Enterprises and social safety nets. Furthermore, for thereformulation of distribution through performance strengthening. Finally, support thedevelopment of priority sectors through tourism villages, digital villages, fisheries andagriculture sectors, as well as improving health facilities. This type of research isquantitative research. The source of data in this study is the primary data source byconducting research and distributing questionnaires. The research sample was taken bypurposive sampling technique with the number of respondents as many as 48 people. Thedata analysis method used is multiple regression analysis. The hypothesis tester uses astatistical test tool, namely Partial Least Square (PLS) using Smart PLS 3.0 software. Theresults of the study indicate that accountability affects the management of village fundallocations, besides that community participation also affects the management of villagefund allocations. So that the principle of good governance is achieved in village government in Air Batu District.

Green Healthcare Accountability: A Comprehensive Review of Environmental Accounting in Hospitals Batara, I Wayan Darma; Permata, Marchelo Boas; Putri, Sofie Yunida; Wilasittha, Acynthia Ayu; Widajantie, Tituk Diah
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4153

This literature review aims to provide insights into the utilization of environmental accounting within the healthcare sector. The primary objective is to comprehensively analyze the prior study to understand the rationale, methodologies, and results associated with implementing environmental accounting practices within hospital settings. The research methodology employed in this evaluation encompassed a comprehensive analysis of the relevant scholarly literature. The literature review findings indicate that hospitals utilize environmental accounting methods for a range of purposes, such as ensuring adherence to regulatory requirements, achieving financial savings, enhancing their reputation, and fulfilling their social responsibilities. This paper also investigates the methodologies and tools commonly utilized in hospital settings for environmental accounting. These include carbon accounting, waste management accounting, energy consumption monitoring, and eco-efficiency analysis. This study investigates the impact of environmental accounting on hospitals' financial reports and decision-making processes. The use of environmental accounting practices can have a significant effect on the resource allocation, investment decisions, and long-term strategic planning of healthcare organizations. This literature analysis highlights the imperative for further research in this domain and underscores the increasing importance of environmental accounting within healthcare institutions. The findings underscore the significance of incorporating sustainability into the management practices of hospitals, indicating that implementing environmental accounting methods can substantially influence the financial and environmental performance of healthcare organizations

DETERMINANTS OF THE QUALITY OF FINANCIAL REPORTS OF THE LOCAL GOVERNMENT OF JEMBER DISTRICT Athallah, Zidan Dhia; Widajantie, Tituk Diah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 3 No. 3 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i3.204

To maintain the public's trust in the government, public institutions must improve the quality of the services they provide to the general public. The presentation of excellent financial reports is one example of such an enhancement. To ascertain how internal control mechanisms, information technology use and human resource competency impact the calibre of financial statements, this research's case study on the Regional Apparatus Organization (OPD) of the Jember Regency Regional Government. The quantitative study's approach to collecting data is the survey method. The study's primary sources were questionnaire responses, providing preliminary data. The sample in this research consisted of 100 participants in the analysis method. This research demonstrates that the usage of information technology (X2), internal control systems (X3), and HR management abilities (X1) all have a substantial and beneficial influence on the financial report's quality. After considering the R2 values of 52.6% and 47.4%, additional elements influence the quality of the financial statements

ANALYSIS OF FINANCIAL RATIO ON FINANCIAL DISTRESS IN CONSUMER CYCLICAL SECTOR COMPANIES Junaidi, M. Hilmi; Widajantie, Tituk Diah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 3 No. 3 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i3.205

This study aims to analyze the effect of financial ratios on financial distress during the Covid-19 pandemic. The research method used is quantitative analysis. The data used is secondary data in the form of annual reports of consumer cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for three years from 2019 to 2021. The sample for this study was 27 companies that experienced losses twice in the research period. The sampling technique is purposive sampling. Data analysis techniques in this study consisted of multiple linear regression analysis, classical assumptions, hypothesis testing (t-test and F-test), and coefficient of determination test. The study results show that the ratio of liquidity, leverage, profitability, and activity simultaneously affects predicting financial distress. Partially, leverage, profitability, and activity ratios have a positive and significant effect. In contrast, the liquidity ratio does not affect the possibility of financial distress in consumer cyclical sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021

INFLUENCE OF REGIONAL ORIGINAL REVENUE AND BALANCING FUNDS ON THE FINANCIAL PERFORMANCE OF THE REGIONAL GOVERNMENT OF JOMBANG DISTRICT Anggraini, Ullif Athiyah; Widajantie, Tituk Diah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.233

Regional government financial performance measures regional independence in managing potential sources of regional original income (PAD) as the primary value for financing regional expenditure so that it does not depend on central government balancing funds. This research aims to test and determine the influence of (PAD) and balancing funds on the financial performance of the Jombang Regency regional government. Quantitative methods are used in this type of research. The sample for this research is five years from the Jombang Regency regional government budget realization report for 2018-2022. The non-probability sampling method was used in this research, and saturated sampling techniques were utilized. The classical assumption test, multiple linear regression analysis, and hypothesis testing were used as data analysis using SPSS 26 tools. The results of this research were that PAD and balancing funds had a positive and significant effect on the financial performance of the Jombang Regency regional government

THE EFFECT OF CHANGES IN VALUE-ADDED TAX RATES (VAT) AND COST OF GOODS SOLD (COGS) ON SALES TURNOVER AT PT. VCS Asah, Maranatha Kezya Beauty Caesaria; Widajantie, Tituk Diah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.235

The increase in Value Added Tax (VAT) rates and the rise in Cost of Goods Sold (COGS) significantly impact the business strategy and profitability of the company. The research aims to examine the impact of the increase in VAT rate and changes in the Cost of Goods Sold on PT's business strategy and profitability. VCS. The method used is quantitative research using PT's sales data. VCS from 2018 to 2022, as the population was selected through a purposive sampling method. Data analysis was conducted using SPSS version 27. The research findings indicate that the increase in the value-added tax rate significantly impacts PT's sales revenue. VCS, while the increase in Cost of Goods Sold does not considerably affect the company's Sales Revenue

THE INFLUENCE OF REGIONAL TAXES, REGIONAL LEVIES AND REGIONAL COMPANY PROFITS ON ORIGINAL INCOME OF BOJONEGORO DISTRICT GOVERNMENT Agustina, Putri Ella; Widajantie, Tituk Diah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.236

This research was conducted with the aim of analyzing the influence of Regional Taxes, Regional Levies and Regional Company Profits on Regional Original Income. This type of research is quantitative research with data analysis techniques used, namely multiple linear regression analysis and hypothesis testing using the SPSS Version 26 software program. This research uses secondary data sourced from the District Regional Revenue Agency. Bojonegoro with time series data collection over a period of five years, namely 2018 to 2022. The method for determining the sample in this research is purposive sampling. The results of this research are that local taxes have no effect on local original income; regional levies influence regional original income; and the regional company profit variable has an effect on regional original income. It can be concluded that this research highlights that in the observed situation, the contribution of regional taxes, regional levies and regional company profits to the regional original income variable cannot be considered as the main factor, but further analysis is needed to understand the context and other variables that may influence the relationship between regional taxes, regional levies, regional company profits, and regional original income

THE INFLUENCE OF THE EFFECTIVENESS AND CONTRIBUTION OF LAND AND BUILDING TAXES ON THE REGIONAL INCOME OF SURABAYA: EMPIRICAL STUDY: ON THE REGIONAL REVENUE AGENCY OF THE CITY OF SURABAYA Pitaloka, Rike Diya Ayu; Widajantie, Tituk Diah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.256

This research aims to test and prove the extent to which the effectiveness of Land and Building Tax revenues affects the Regional Original Income of the City of Surabaya during the 2018-2022 period. This type of research is quantitative research. The population and sample of this research are a Report on the Realization of Regional Original Income and a Report on the Realization of Regional Taxes for the City of Surabaya from 2018 to 2022. The data analysis technique used is Statistical Package for Social Science (SPSS) software as well as hypothesis testing with the t-test, F test, and coefficient of determination. The results of this research show that the effectiveness of Land and Building Tax has an influence on the Original Regional Income of the City of Surabaya in 2018-2022, while the contribution of Land and Building Tax has no influence on the Original Regional Income of the City of Surabaya in 2018-2022

The Influence of Taxpayer Moral Obligations, Taxpayer Financial Conditions, and Tax Sanctions on Taxpayer Compliance in Paying Motor Vehicle Taxes (Study at the South Surabaya Samsat Joint Office) Muslimah, Aprilia; Widajantie, Tituk Diah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5499

Taxes are obligatory payments to the state that can be imposed on individuals who are required to pay them following rules without receiving any kind of reimbursement. These taxes can be directly assigned to the state and are used to fund general expenses associated with the government's operations. The annual increase in motor vehicles may affect taxpayer compliance. The purpose of this study is to ascertain how taxpayer compliance concerning paying motor vehicle taxes is impacted by taxpayer moral obligations, taxpayer financial circumstances, and taxpayer sanctions. This study employed Structural Equation Modeling Partial Least Square (SEM PLS) analysis as a data analysis technique. Purposive sampling, which implies selecting samples to look at certain factors first, is a non-probability sampling strategy used in this study. In this study, there were 19 (indicators) x 100 = 1900 respondents, or samples. Findings from this study indicate that while financial conditions do not significantly affect taxpayer compliance, taxpayer moral obligations, and tax sanctions do have a considerable positive impact.

Penggunaan ISAK 35 Pada Penyusunan Laporan Keuangan Proses Pembangunan Masjid SM Karim, Muhamad Farhan; Widajantie, Tituk Diah
Journal of Health, Education, Economics, Science, and Technology (J-HEST) Vol. 6 No. 1 (2023): Journal of Health, Education, Economics, Science, and Technology
Publisher : Journal of Health, Education, Economics, Science, and Technology (J-HEST)

Tujuan dari penelitian ini adalah untuk mengevaluasi kelengkapan laporan keuangan yang mematuhi ISAK No. 35 dan metode pencatatan akuntansi sesuai dengan standar akuntansi umum yang berlaku dalam pencatatan keuangan Masjid SM. Berbagai metode pengumpulan data, seperti wawancara dan dokumentasi, digunakan selama pelaksanaan penelitian di Masjid SM. Penelitian ini menggunakan pendekatan deskriptif kualitatif, yang melibatkan pengumpulan dan penyajian informasi berdasarkan temuan dari data keuangan yang terkumpul. Hasil penelitian ini kemudian dibandingkan dengan teori-teori yang berlaku, dan kesimpulan diambil. Berdasarkan hasil penelitian, dapat disimpulkan bahwa Masjid SM menerapkan sistem akuntansi berbasis kas. Berdasarkan standar yang berlaku, dapat dilihat bahwa siklus akuntansi di Masjid SM menunjukkan ciri-ciri yang tidak lengkap dan tidak kronologis. Laporan keuangan hanya mencakup Laporan Posisi Keuangan, tanpa laporan laba rugi komprehensif, laporan perubahan dalam aktiva bersih, laporan arus kas, atau catatan laporan keuangan. Catatan keuangan Masjid SM juga menunjukkan ketidakpatuhan terhadap praktik akuntansi yang sudah dikenal.

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

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