Article Per Year (5 Year)
p-Index From 2020 - 2025
4.073
P-Index
This Author published in this journals
All Journal Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Dimensi PRIVE: Jurnal Riset Akuntansi dan Keuangan Majalah Ekonomi Jambura Economic Education Journal Jurnal Analisa Akuntansi dan Perpajakan PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Nusantara Science and Technology Proceedings Jurnal Revenue : Jurnal Ilmiah Akuntansi Forum Bisnis dan Kewirausahaan Jurnal Abdi Masyarakat Indonesia Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Behavioral Accounting Journal Jurnal Akuntansi AKTIVA Journal of Indonesian Management Bakti Sekawan : Jurnal Pengabdian Masyarakat Estungkara: Jurnal Pengabdian Pendidikan Sejarah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Sunani, Avi
Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
PENGARUH IKLIM ETIKA DAN PENGALAMAN KERJA TERHADAP PERSEPSI ETIS AKUNTAN PUBLIK MENGENAI PENGGELAPAN PAJAK Sunani, Avi
Jurnal Analisa Akuntansi dan Perpajakan Vol 2, No 1 (2018)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.352 KB) | DOI: 10.25139/jaap.v2i1.691

Abstract

The purpose of this study is to investigate the effect of ethical climate and work experiences on public accountants’ ethical perception of tax evasion. This study is based on a survey of 84 public accountants in East Java, Indonesia. The direct and moderation effect test was used to examine the effect of ethical climate and work experiences on ethical perceptions of tax evasion. Consistent with the expectations, ethical climate positively affects ethical perceptions of tax evasion. In other words, public accountant perceptions of the extent to which the organization (public accounting firm) supports public interest and social responsibility clearly encourage them to judge tax evasion as more unethical. Besides, work experience positively affects ethical perceptions of tax evasion. This means that experienced auditor are more opposed to tax evasion than are less experienced. This study has documented the moderating influence of work experiences on the association between ethical climate and ethical perceptions of tax evasion.
PENGARUH IKLIM ETIKA DAN PENGALAMAN KERJA TERHADAP PERSEPSI ETIS AKUNTAN PUBLIK MENGENAI PENGGELAPAN PAJAK Sunani, Avi
Jurnal Analisa Akuntansi dan Perpajakan Vol 2 No 1 (2018)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.352 KB) | DOI: 10.25139/jaap.v2i1.691

Abstract

The purpose of this study is to investigate the effect of ethical climate and work experiences on public accountants’ ethical perception of tax evasion. This study is based on a survey of 84 public accountants in East Java, Indonesia. The direct and moderation effect test was used to examine the effect of ethical climate and work experiences on ethical perceptions of tax evasion. Consistent with the expectations, ethical climate positively affects ethical perceptions of tax evasion. In other words, public accountant perceptions of the extent to which the organization (public accounting firm) supports public interest and social responsibility clearly encourage them to judge tax evasion as more unethical. Besides, work experience positively affects ethical perceptions of tax evasion. This means that experienced auditor are more opposed to tax evasion than are less experienced. This study has documented the moderating influence of work experiences on the association between ethical climate and ethical perceptions of tax evasion.
PENGARUH IKLIM ETIKA DAN PENGALAMAN KERJA TERHADAP PERSEPSI ETIS AKUNTAN PUBLIK MENGENAI PENGGELAPAN PAJAK Sunani, Avi
Jurnal Analisa Akuntansi dan Perpajakan Vol. 2 No. 1 (2018)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.352 KB) | DOI: 10.25139/jaap.v2i1.691

Abstract

The purpose of this study is to investigate the effect of ethical climate and work experiences on public accountants’ ethical perception of tax evasion. This study is based on a survey of 84 public accountants in East Java, Indonesia. The direct and moderation effect test was used to examine the effect of ethical climate and work experiences on ethical perceptions of tax evasion. Consistent with the expectations, ethical climate positively affects ethical perceptions of tax evasion. In other words, public accountant perceptions of the extent to which the organization (public accounting firm) supports public interest and social responsibility clearly encourage them to judge tax evasion as more unethical. Besides, work experience positively affects ethical perceptions of tax evasion. This means that experienced auditor are more opposed to tax evasion than are less experienced. This study has documented the moderating influence of work experiences on the association between ethical climate and ethical perceptions of tax evasion.
Analysis of Access to Financial Services on Poverty Alleviation with MARS Approach Moch Bisyri Effendi; Avi Sunani
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 1 (2020): April - July 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.2185

Abstract

This study aimed to determine the barriers of public access to financial services and their effects on poverty alleviation. The sample used was 6 ASEAN countries (Indonesia, Singapore, Malaysia, Vietnam, Thailand, and the Philippines) from 2006 to 2015. The analytical method used was the MARS. MARS is one of the nonparametric regression methods as an alternative to the multiple linear regression method, which must fulfill parametric assumptions. The results of the study using MARS show that the model formed has a high coefficient of determination, and criteria of the test of the suitability of the model are met. In other words, multivariate adaptive regression spline (MARS) can explain well the variability of the independent variables on the dependent variable. The results of the hypothesis testing using the MARS method show that indicators of macroeconomic, social, bank characteristics, institutions, and regulations affect access to financial services (AFS) and AFS affect poverty alleviation. This finding shows that increasing AFS will affect poverty reduction, and to increase public AFS can be done by minimizing macroeconomic, regulatory, social, bank, and institutional constraints.
The effect of pecking order, trade-off and market timing theories on capital structure in commercial banking companies listed on IDX Laely Aghe Africa; Avi Sunani
The Indonesian Accounting Review Vol 7, No 2 (2017): July - December 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.1398

Abstract

Capital structure has an impact on the short and long term. Funding provided by banks is inseparable from the availability of funds from third parties in the form of savings, demand deposits and deposits. The entry of third party funds must be balanced with the funds disbursed by the company. Therefore, management policy greatly determines the position and composition of funding. This study aims to analyze and determine several capital structure theories, namely Pecking Order Theory, Trade-Off Theory and Market Timing Theory. The variable of Pecking Order Theory is represented by funding deficit, long-term debt, and total debt. The variable of Trade-Off Theory is represented by tangi-ble assets, growth, size, profitability, total debt, and long-term debt. The variable of Mar-ket Timing Theory is represented by Equity Finance Weighted Average of market to book ratio and leverage ratio. This research is quantitative research. The samples used in this study are 100 data of commercial banking companies listed on IDX period 2011 - 2015. Data are obtained using purposive sampling method from banks registered at www.idx.go.id. Multiple Liner Regression is used in analyzing data using SPSS IBM 23. The results of the research show that Trade-Off and Market Timing Theories can be implemented by banking companies in terms of determining capital structure. This re-search implication is to enhance management choices, especially on how to set capital structure of the company.
Pendampingan UMKM Toko Dias Jagir Wonokromo Surabaya Jawa Timur dalam Penyusunan Laporan Penjualan Konsinyasi Avi Sunani; Moch Bisyri Effendi
Jurnal Abdi Masyarakat Indonesia Vol 2 No 4 (2022): JAMSI - Juli 2022
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.407

Abstract

Masalah yang dihadapi oleh mitra UMKM Toko Dias di Jagir, Wonokromo, Surabaya, Jawa Timur yaitu belum mampu menyusun laporan penjualan konsinyasi yang sesuai dengan standar akuntansi. Dalam rangka membantu mitra mengatasi masalah tersebut, aktivitas yang dilakukan yaitu memberikan pendampingan kepada mitra UMKM Toko Dias agar mampu meningkatkan kemampuan dalam menyusun laporan penjualan konsinyasi. Pelaksanaan program pengabdian masyarakat ini menggunakan metode pendampingan, diskusi, dan umpan balik kepada mitra. Hasil akhir yang didapatkan dari kegiatan pengabdian masyarakat ini adalah mitra UMKM telah mampu menyusun dan menerapkan laporan penjualan konsinyasi secara tersistem menggunakan Microsoft word. Berdasarkan kegiatan pendampingan yang telah dilakukan baik secara offline mapun online, dapat disimpulkan bahwa mitra telah mampu menyusun laporan penjualan konsinyasi secara manual dan tersistem. Output lain dari kegiatan pengabdian masyarakat ini yaitu berupa publikasi di jurnal nasional.
Perception Analysis of the Use of Digital Wallets in East Kalimantan Province Students Dewi Atriani; Eliyah A. M. Sampetoding; Avi Sunani; Sabrina W. J. Husain; Arini A. Purba
Journal of Indonesian Management (JIM) Vol. 1 No. 4 (2021): December
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v1i4.433

Abstract

The purpose of this study was to analyse the perceived convenience and perceived risk in the use of e-wallet among students in the province of East Kalimantan. This research is based on primary data in the form of a online survey of 113 East Kalimantan’s student who using e-wallet. The results of this study were found that more than half of the respondents agreed on the aspect of perceived convenience and the aspect of perceived risk. Respondents felt that the e-wallet was easy to use and felt safe using it. The results of this study are expected to open up further and useful research for the benefit of academics as well as technological and economic developments.
Penerapan Software Accurate Pada Akuntansi Perusahaan di Persekutuan ABC Arifah Diah; Avi Sunani
Majalah Ekonomi Vol 28 No 01 (2023): Juli 2023
Publisher : .Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol28.no01.a7473

Abstract

Penelitian ini memiliki tujuan untuk menginterpretasikan penerapan software Accurate pada Persekutuan ABC. Metode penelitian yang digunakan peneliti adalah kualitatif dengan pendekatan fenomenologi. Metode pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi. Informan yang menjadi narasumber pada penelitian ini adalah staff consultant dari Persekutuan ABC. Hasil dari penelitian ini adalah penerapan software Accurate memudahkan dalam menginput transaksi, mengurangi salah catat, memiliki tingkat keamanan terkait resiko kehilangan, serta mempermudah urusan perpajakan.
Perancangan Aplikasi Silaku (Sistem Pelaporan Keuangan UMKM) Untuk Penyusunan Laporan Keuangan UMKM CV. Ambar Sari, Wonogiri Jawa Tengah Fulan Yustinne Nadhotul Sufi'; Dinda Kharisma Putri; Sabrina Gianti; Avi Sunani
FORBISWIRA FORUM BISNIS DAN KEWIRAUSAHAAN Vol 13 No 1 (2023): Forum Bisnis dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v13i1.6069

Abstract

This research aims to help MSMEs CV. Ambar Sari in compiling financial reports automatically through theSILAKU application (MSME Financial Reporting System). CV. Ambar Sari is a company operating in the field of jellyprocessing since 1987 which continues to grow and produce until now. From all aspects of the problems faced by CV.Ambar Sari, a problem that until now has not been resolved properly is about financial management that is not inaccordance with financial accounting standards. This makes CV. Ambar Sari does not know whether the condition orcondition of the business has been running well, because this MSME only conducts simple financial records byincluding cash income and expenditure data supported by existing transaction documents. In the face of increasinglyfierce competition, CV Ambar Sari needs to adopt efficient information technology that can help improve its perfor�mance. Seeing these problems, the researchers designed the SILAKU application (MSME Financial Reporting System)based on Microsoft Excel and applied it to the process of preparing CV financial reporting. Ambar Sari agar CV. AmbarSari has financial statements that comply with financial accounting standards. The results showed that this MicrosoftExcel-based financial application can be used by CV. Ambar Sari for the preparation of financial statements so that thepreparation of financial statements can be done more easily and efficiently which is expected to be used effectively inthe long term. Within that time frame, this application will become an important tool in preparing accurate financialstatements, assisting strategic decision making, and improving the overall performance of CVAmbar Sari.
Pendampingan UMKM Frozen Melalui Sistem Penjualan Konsinyasi Guna Meningkatkan Potensi Penjualan dan Pembayaran Sunani, Avi; Wahyu Indah Kirana, Nanda; Widodo, Condro; Lukitasari, Ika Chandra; Permatasari, Lintang Putri
Estungkara: Jurnal Pengabdian Pendidikan Sejarah Vol. 2 No. 2 (2023): Jurnal Pengabdian Masyarakat
Publisher : Pendidikan Sejarah FKIP Universitas JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/est.v2i2.29129

Abstract

The problem of partner SMEs frozen, in the home industry Rungkut, Surabaya, East Java, is that there are no structured consignment sales reports that are in accordance with accounting standards. In order to help solve the problem, the planned activity that will be carried out is to provide assistance to the partners of the SMEs frozen, in the home industry Rungkut, by increasing consignment sales report preparation capabilities. The implementation of this community service program uses the method of mentoring, discussion, and feedback to partners. The final result to be achieved in this community service activity is the existence of the ability of SMEs to prepare and apply a system-based consignment sales report using Microsoft word. Based on the activities we have carried out both offline and online, it could be concluded that the partners have periodically applied consignment sales report both manually and systemically. Other output from this activity is publications in the National Journal.
Co-Authors Africa, Laely Aghe Alya Safira, Miya Arifah Diah Arini A. Purba Atriani, Dewi Cahyaningrum, Regita Putri Chairil, Augustin Mustika Christianty, Theressa Marry Dewi Atriani Diah Hari Suryaningrum Dinda Kharisma Putri Effendi, Moch Bisyri Eliyah Acantha Manapa Sampetoding Elovani, Yunike Christie Esther Sanda Manapa Fahrezi, Ramadhani Anhar Fitri, Dita Anggia Lailatul Fulan Yustinne Nadhotul Sufi' Hardiansyah, In Naka Malik Hatif Haqqi, Muhammad Husain, Sabrina W. J. Husain, Sabrina Wardatul Jannah Kirana, Nanda Wahyu Indah Laili, Mirna Nisfaul Lukitasari, Ika Chandra Masarrah, Syalia Moch Bisyri Effendi Moch Bisyri Effendi Moch Bisyri Effendi Muhammad Muharrom Al Haromainy Muslimin Muslimin Novitasari, Ani Permatasari, Lintang Putri Pitrianti, Siti Purba, Arini A. Purba, Arini Anestesia Puspitasari, Alifia Putri RM Syah Arief Atmaja Wijaya Romi Ilham Sabrina Gianti Sabrina W. J. Husain Soraya, Nurhaflah Ulfa Puspa Wanti Widodo Wahyu Indah Kirana, Nanda Wanti, Ulfa Puspa Waskito, Achmad Derajat Widodo, Condro Widodo, Ulfa Puspa W. Widodo, Ulfa Puspa Wanti Wijaya, Muh. Syah Arief A. Yulita Sirinti Pongtambing