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All Journal Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Dimensi Jurnal Teknik Industri : Jurnal Hasil Penelitian dan Karya Ilmiah dalam Bidang Teknik Industri PRIVE: Jurnal Riset Akuntansi dan Keuangan Majalah Ekonomi Jambura Economic Education Journal Jurnal Analisa Akuntansi dan Perpajakan PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat To Maega: Jurnal Pengabdian 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 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Bakti Sekawan : Jurnal Pengabdian Masyarakat Estungkara: Jurnal Pengabdian Pendidikan Sejarah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Journal of Indonesian Management
Avi Sunani
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 Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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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.
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.
Analisis Penggantian Mesin Hot Press dengan Menggunakan Metode Equivalent Uniform Annual Cost (EUAC) di PT Xyz Arini Anestesia Purba; Avi Sunani; I Putu Deny Arthawan Sugih Prabowo
JTI: Jurnal Teknik Industri Vol 8, No 2 (2022): DESEMBER 2022
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jti.v8i2.19772

Abstract

PT Xyz adalah perusahaan industri yang memproduksi Upright Piano dan Grand Piano. Untuk memenuhi target produksi perusahaan masih terkendala dengan permasalahan pada kehandalan atau kondisi mesin. Dari hasil penelitian yang dilakukan pada bagian produksi, salah satu mesin yang digunakan yaitu mesin Hot Press tipe KU-HPD 66 memiliki umur ekonomis 8 tahun namun sudah digunakan selama 10 tahun melewati umur ekonomisnya sehingga sering mengalami kerusakan pada saat kegiatan produksi berlangsung seperti sil bocor, oli muncrat, sehingga dapat menghambat target produksi yang ingin dicapai oleh perusahaan dan menningginya biaya perawatan pada mesin, biaya perawatan mesin tersebut berupa penggantian suku cadang. Dari permasalahan tersebut, diketahui apa saja biaya-biaya yang mempengaruhi serta pemakaian mesin Hot Press lama masih dapat diteruskan atau sudah harus dihentikan penggunaannya. Adapun pendekatan yang digunakan untuk memecahkan masalah tersebut yaitu analisis penggantian mesin dengan metode equivalent uniform annual cost (EUAC). Perhitungan depresiasi dengan metode garis lurus guna mengetahui besarnya depresiasi tahunan dan total depresiasi. Dari hasil penelitian, perhitungan dan analisis yang dilakukan penulis dengan data yang diperoleh dari perusahaan, dapat disimpulkan bahwa mesin Hot Press tipe KU - HPD 66 lama jika dilakukan perbaikan secara keseluruhan (overhaul) dengan umur teknis 4 tahun pada tahun 2021 dengan biaya tahunan bersih sebesar Rp 363.531.666,- yang menunjukkan bahwa biaya mesin Hot Press tipe KU-HPD 66 lama (defender) lebih tinggi dibandingkan dengan mesin Hot Press tipe KU-HPD 566 baru (challenger) yaitu Rp 331.537.186,- dengan umur teknis 8 tahun. Dari biaya operasi untuk mesin Hot Press lama lebih besar dibandingkan dengan mesin Hot Press baru sebaiknya perusahaan melakukan penggantian mesin Hot Press baru (Challenger).
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.
Tantangan Integritas dan Sportivitas dalam Seleksi CASN Formasi Dosen Tahun 2023 Novitasari, Ani; Pitrianti, Siti; Pongtambing, Yulita Sirinti; Soraya, Nurhaflah; Atriani, Dewi; Purba, Arini Anestesia; Sunani, Avi; Husain, Sabrina Wardatul Jannah; Manapa, Esther Sanda
Bakti Sekawan : Jurnal Pengabdian Masyarakat Vol 3 No 2 (2023): Desember
Publisher : Puslitbang Sekawan Institute Nusa Tenggara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35746/bakwan.v3i2.420

Abstract

Penerimaan Calon Aparatur Negeri Sipil (CASN) formasi dosen tahun 2023 kembali dibuka. Untuk lolos di semua tahapannya, pendaftar harus berusaha dengan penuh integritas dan sportivitas agar dapat lolos sampai tahap akhir, yaitu diterima di formasi yang dilamar. Kegiatan pengabdian kepada masyarakat ini diselenggarakan dengan tujuan meningkatkan motivasi untuk bersikap penuh integritas dan sportivitas peserta Calon Aparatur Negeri Sipil formasi dosen tahun 2023. Kegiatan dilaksanakan dengan metode Focus Group Discussion (FGD) secara daring melalui zoom meeting. Materi motivasi disampaikan oleh 5 orang dosen PNS dari berbagai perguruan tinggi negeri yang berpengalaman sebagai peserta seleksi CPNS tahun 2021 dengan latar belakang pengalaman kerja yang berbeda-beda. Selain itu, diskusi ini dipandu oleh seorang dosen lainnya sebagai moderator. Peserta yang hadir dalam FGD ini berjumlah 246 orang dengan rata-rata kehadiran yaitu 230 orang. Selain mendengarkan pemaparan materi, peserta diperkenankan bertanya melalui kolom komentar (chat) dan menjadi salah satu bahan diskusi saat FGD ini. Berdasarkan pemaparan materi dan diskusi dapat disimpulkan bahwa peserta CASN formasi dosen 2023 perlu percaya diri dengan kemampuan diri sendiri, fokus pada pengembangan diri, membuat kelompok belajar yang kondusif, banyak berlatih untuk setiap jenis tahapan tes, dan aktif mengikuti informasi dan regulasi dari laman resmi.
Co-Authors Africa, Laely Aghe Alya Safira, Miya Arifah Diah Arini A. Purba Arini Anestesia Purba Atriani, Dewi Cahyaningrum, Regita Putri Chairil, Augustin Mustika Christianty, Theressa Marry Dewi Atriani Diah Hari Suryaningrum Dian Nuningrum Adelia Dinda Kharisma Putri Effendi, Moch Bisyri Eliyah A. M. Sampetoding Eliyah Acantha Manapa Sampetoding Elovani, Yunike Christie Esther Sanda Manapa Fahrezi, Ramadhani Anhar Fania Imelda Safitri Fitri, Dita Anggia Lailatul Fulan Yustinne Nadhotul Sufi' Hardiansyah, In Naka Malik Hatif Haqqi, Muhammad Husain, Sabrina W. J. Husain, Sabrina Wardatul Jannah Ika Chandra Lukitasari Kirana, Nanda Wahyu Indah Laili, Mirna Nisfaul Lintang Putri Permatasari Lukitasari, Ika Chandra Masarrah, Syalia Mirna Nisfaul Laili Moch Bisyri Effendi Moch Bisyri Effendi Moch Bisyri Effendi Muh. Syah Arief A. Wijaya Muhammad Muharrom Al Haromainy Muslimin Muslimin Nanda Wahyu Indah Kirana Novitasari, Ani Nurhaflah Soraya Permatasari, Lintang Putri Pitrianti, Siti Prabowo, I Putu Deny Arthawan Sugih Purba, Arini A. Purba, Arini Anestesia Puspitasari, Alifia Putri RM Syah Arief Atmaja Wijaya Romi Ilham Sabrina Gianti Sabrina W. J. Husain Syalia Masarrah Ulfa Puspa W. Widodo Ulfa Puspa Wanti Widodo Ulfa Puspa Wanti Widodo Wahyu Fahrul Ridho Wahyu Indah Kirana, Nanda Wanti, Ulfa Puspa Waskito, Achmad Derajat Widodo, Condro Widodo, Ulfa Puspa W. Wijaya, Muh. Syah Arief A. Yulita Sirinti Pongtambing