Articles
<![CDATA[The effect of implementing environmental disclosure in Manufacturing Companies ]]>
<![CDATA[Masarrah, Syalia]]>;
<![CDATA[Laili, Mirna Nisfaul]]>;
<![CDATA[Sunani, Avi]]>;
<![CDATA[Widodo, Ulfa Puspa W.]]>;
<![CDATA[Wijaya, Muh. Syah Arief A.]]>
<![CDATA[ Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023 ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/nstp.2024.4167
<![CDATA[Environmental disclosure is a useful tool for evaluating a company's environmental performance. Environmental performance is impacted by environmental disclosure. Information on the environment that is included in the company's annual report is also considered environmental disclosure. The financial statements of the company, performance reports, and information about the company's capital or share circulation are just a few of the sources or supporting resources that are required to bolster this review. This study's methodology is a literature review that draws on qualitative data from 15 worldwide journals or papers. The findings demonstrate that, depending on which areas are benefited and which are not, environmental performance can have a favorable or negative impact on the business. However, if disclosure is given, it will indicate the general state of the business, whether it is doing well or not. Investor trust may be lowered and the company's reputation may suffer if there are instances of abnormal behavior. Because of this, experts advise businesses to enhance their corporate culture, rules, and procedures prior to disclosing any environmental information.]]>
<![CDATA[Turnover Intention of Generation Z in Banking Industries: A Literature Review ]]>
<![CDATA[Kirana, Nanda Wahyu Indah]]>;
<![CDATA[Sunani, Avi]]>;
<![CDATA[Wanti, Ulfa Puspa]]>;
<![CDATA[Lukitasari, Ika Chandra]]>
<![CDATA[ Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023 ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/nstp.2024.4171
<![CDATA[Turnover Intention is closely related to the subjective prospect of an employee of a company to move and leave his job in search of another opportunity in a different place. The high assumption of workers in shifting jobs is influenced by the high expectations of gaining an advantage over other companies. Generation Z or the Society born above 1998 has a basic character that wants to explore something new and uncomfortable when working under pressure. Generation Z will be a potential and valuable talent for “Golden Indonesia”, and will be a lot of economic reinforcement in it. The sector that will strengthen the economy is banking. This research will discuss comprehensively the generation that will occupy the peak of the economy in “Golden Indonesia” with the literature review approach previously studied. This research was conducted to study and prevent a large number of Z generations in the banking environment from having a tendency to turnover intention. This study reveals that turnover intention is influenced by some factors, such as work environment, job competency, and job satisfaction. Thus, in order to prevent the level of turnover intention, the company should consider those factors. Satisfaction with good workplace support will greatly affect the generation that is unstable to survive the plethora of strong lifestyle competition tendencies that color Generation Z in world progress, in economics.]]>
<![CDATA[ANALISIS KEPATUHAN PAJAK PENGHASILAN PASAL 21, PASAL 23 DAN PASAL 4 AYAT 2 PADA PT ABC TAHUN 2023 ]]>
<![CDATA[Fahrezi, Ramadhani Anhar]]>;
<![CDATA[Sunani, Avi]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v5i1.493
<![CDATA[This research aims to analyze PT's compliance. ABC, a company that provides hotel information services, against Indonesian tax regulations. The main focus is on payment and reporting of Periodic Tax Returns for PPh Article 21, PPh Article 23, and PPh Article 4 paragraph 2. Apart from that, this research also aims to identify problems faced by the Accounting Services Office (KJA) which is responsible for this aspect. corporate taxation. The research method used is descriptive qualitative using primary data consisting of Periodic Tax Returns, proof of payment, as well as equalization documents for PPh Article 21, PPh Article 23, and PPh Article 4 paragraph 2 PT. ABC and secondary data from interviews with two informants, namely supervisors and senior staff at KJA. The research results show that overall, PT. ABC was less compliant in fulfilling their tax obligations in the three aspects investigated. Several cases of delays in tax payments and reporting were found, as well as corrections in tax calculations carried out by PT. A B C. Delays in submitting data and changes in data that are not immediately reported as well as a long payment application process within the company are problems faced by the Accounting Services Office (KJA) as a tax consultant for PT. A B C.]]>
<![CDATA[Pendampingan Program Santripreneur berbasis Kewirausahaan Digital pada Santri Pondok Pesantren Jabal Noer Sidoarjo Jawa Timur ]]>
<![CDATA[Avi Sunani]]>;
<![CDATA[Wahyu Fahrul Ridho]]>;
<![CDATA[Muhammad Muharrom Al Haromainy]]>;
<![CDATA[Fania Imelda Safitri]]>;
<![CDATA[Lintang Putri Permatasari]]>
<![CDATA[ To Maega : Jurnal Pengabdian Masyarakat Vol 7, No 1 (2024): Februari 2024 ]]>
Publisher : <![CDATA[Universitas Andi Djemma ]]>
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DOI: 10.35914/tomaega.v7i1.2441
<![CDATA[Pondok Pesantren Jabal Noer merupakan salah satu pondok pesantren di Sidoarjo yang tergabung dalam program One Pesantren One Product (OPOP). Hasil focus group discussion diperoleh informasi permasalahan mitra, yaitu rendahnya pengetahuan tentang manajemen usaha dan kemampuan memasarkan produk. Kegiatan pengabdian masyarakat bertujuan meningkatkan keterampilan mitra dalam mengelola usaha, mengelola keuangan, desain produk dan fotografi produk serta meningkatkan kemampuan memasarkan hasil produksi dengan memanfaatkan teknologi digital. Metode pelaksanaan pengabdian masyarakat dengan memberikan pelatihan, pendampingan, bantuan peralatan, komunikasi dengan instansi, dan evaluasi kegiatan. Hasil dari pelatihan dan pendampingan diukur menggunakan pre-test dan post-test. Hasil pre-test dan post-test tersebut diolah menggunakan statistik deskriptif yang menunjukkan peningkatan pemahaman dan keterampilan santri dalam mempromosikan hasil produksinya dengan memanfaatkan teknologi digital. Kegiatan pendampingan pengelolaan usaha menunjukkan peningkatan kemampuan santri dan pengelola pondok pesantren dalam mengelola produk pondok dan membuat laporan. Meningkatnya kemampuan manajemen usaha dan digital pemasaran digital berhasil meningkatkan volume produksi dan penjualan produk yang berdampak pada meningkatnya income generating. Oleh karena itu, kegiatan pendampingan program santripreneur dalam pemasaran digital ini perlu dilakukan secara berkelanjutan.]]>
<![CDATA[The effect of implementing environmental disclosure in Manufacturing Companies ]]>
<![CDATA[Syalia Masarrah]]>;
<![CDATA[Mirna Nisfaul Laili]]>;
<![CDATA[Avi Sunani]]>;
<![CDATA[Ulfa Puspa W. Widodo]]>;
<![CDATA[Muh. Syah Arief A. Wijaya]]>
<![CDATA[ Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023 ]]>
Publisher : <![CDATA[Future Science ]]>
Show Abstract
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Download Original
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DOI: 10.11594/nstp.2024.4167
<![CDATA[Environmental disclosure is a useful tool for evaluating a company's environmental performance. Environmental performance is impacted by environmental disclosure. Information on the environment that is included in the company's annual report is also considered environmental disclosure. The financial statements of the company, performance reports, and information about the company's capital or share circulation are just a few of the sources or supporting resources that are required to bolster this review. This study's methodology is a literature review that draws on qualitative data from 15 worldwide journals or papers. The findings demonstrate that, depending on which areas are benefited and which are not, environmental performance can have a favorable or negative impact on the business. However, if disclosure is given, it will indicate the general state of the business, whether it is doing well or not. Investor trust may be lowered and the company's reputation may suffer if there are instances of abnormal behavior. Because of this, experts advise businesses to enhance their corporate culture, rules, and procedures prior to disclosing any environmental information.]]>
<![CDATA[Turnover Intention of Generation Z in Banking Industries: A Literature Review ]]>
<![CDATA[Nanda Wahyu Indah Kirana]]>;
<![CDATA[Avi Sunani]]>;
<![CDATA[Ulfa Puspa Wanti]]>;
<![CDATA[Ika Chandra Lukitasari]]>
<![CDATA[ Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023 ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/nstp.2024.4171
<![CDATA[Turnover Intention is closely related to the subjective prospect of an employee of a company to move and leave his job in search of another opportunity in a different place. The high assumption of workers in shifting jobs is influenced by the high expectations of gaining an advantage over other companies. Generation Z or the Society born above 1998 has a basic character that wants to explore something new and uncomfortable when working under pressure. Generation Z will be a potential and valuable talent for “Golden Indonesia”, and will be a lot of economic reinforcement in it. The sector that will strengthen the economy is banking. This research will discuss comprehensively the generation that will occupy the peak of the economy in “Golden Indonesia” with the literature review approach previously studied. This research was conducted to study and prevent a large number of Z generations in the banking environment from having a tendency to turnover intention. This study reveals that turnover intention is influenced by some factors, such as work environment, job competency, and job satisfaction. Thus, in order to prevent the level of turnover intention, the company should consider those factors. Satisfaction with good workplace support will greatly affect the generation that is unstable to survive the plethora of strong lifestyle competition tendencies that color Generation Z in world progress, in economics.]]>
<![CDATA[Penerapan Prosedur Audit Atas Akun Kas Dan Bank Pada PT AZ Oleh KAP YXG ]]>
<![CDATA[Fitri, Dita Anggia Lailatul]]>;
<![CDATA[Sunani, Avi]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 4 No 2 (2024): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - September 2024 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang ]]>
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DOI: 10.36908/jimpa.v4i2.424
<![CDATA[Prosedur audit atas akun kas dan bank dilakukan untuk memastikan bahwa kas tersebut benar-benar ada dan menentukan kewajaran saldo kas dalam buku besar. Tujuan dari penelitian ini adalah menganalisis penerapan prosedur audit atas akun kas dan bank pada PT AZ oleh KAP YXG dan mengidentifikasi kendala serta solusi yang diterapkan selama proses audit. Metode penelitian yang digunakan adalah kualitatif deskriptif. Metode pengumpulan data menggunakan data primer yang diperoleh dari observasi dan wawancara, serta data sekunder diperoleh dari penelitian kepustakaan atau dokumentasi. Hasil penelitian menunjukkan bahwa KAP YXG telah mematuhi prosedur audit yang berlaku dan mengatasi kendala seperti surat konfirmasi bank yang tidak kembali, bukti dokumen pendukung yang tidak lengkap, dan beberapa jumlah fisik kas yang tidak ada dengan menggunakan prosedur alternatif. Implikasi dari penelitian ini adalah untuk membantu PT AZ mendeteksi adanya kecurangan atau penyimpangan dalam pengelolaan kas dan bank.]]>
<![CDATA[Persepsi Mahasiswa dalam Pembelajaran Daring Mata Kuliah Akuntansi di Perguruan Tinggi Indonesia ]]>
<![CDATA[Avi Sunani]]>;
<![CDATA[Ulfa Puspa Wanti Widodo]]>;
<![CDATA[RM Syah Arief Atmaja Wijaya]]>
<![CDATA[ BAJ: Behavioral Accounting Journal Vol. 5 No. 1 (2022): January-June 2022 ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/baj.v5i1.180
<![CDATA[The distance learning method using online technology media has become one of the most possible alternative ways during the pandemic. The purpose of this study is to analyze students' perceptions of online learning in accounting courses. There are three aspects that are the focus of this research, namely aspects of teaching materials, teaching methodology and soft skills. This research using descriptive statistical methods. The sample of this study was 140 accounting students at state universities and private universities in Indonesia. The results of this study found that from the aspect of teaching material, most accounting students perceived the theoretical concepts of the material taught to be relevant to current conditions and could be clearly understood. In the aspect of teaching methodology, the majority of accounting students perceive the online learning process as effective and easily accessible. They also like and have the opportunity to ask the lecturer. From the aspect of soft skills, most accounting students perceive that online learning can increase learning independence, interaction with other lecturers and students, and adaptation to technology. However, the majority of accounting students feel that online learning has not been able to improve their discipline and honesty.]]>
<![CDATA[Analisis Peran Dan Tantangan Konsultan Pajak PT. Abc Dalam Pengelolaan Pajak Pertambahan Nilai (PPN) Klien ]]>
<![CDATA[Dian Nuningrum Adelia]]>;
<![CDATA[Avi Sunani]]>
<![CDATA[ Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 7 No 2 (2024): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro ]]>
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DOI: 10.57093/metansi.v7i2.286
<![CDATA[Pajak pertambahan nilai (PPN) memiliki peran penting terhadap suatu perusahaan. Perusahaan memerlukan bantuan dari konsultan pajak untuk melakukan pengelolaan PPN. Jenis usaha di perusahaan yang menggunakan jasa konsultan pajak beragam, baik jenis usaha jasa, jenis usaha dagang, maupun jenis usaha manufaktur. Pada penelitian ini menggunakan metode kualitatif deskriptif dengan melakukan wawancara semi terstruktur dengan konsultan pajak sebagai data primer. Konsultan pajak memainkan peran penting dalam membantu klien untuk memahami, mematuhi, dan mengelola PPN secara efisien sesuai dengan regulasi yang berlaku. Peran dari konsultan pajak untuk klien dengan memberikan nasihat tentang interpretasi aturan PPN yang kompleks dan beragam, serta membantu dalam merancang strategi pengelolaan PPN yang optimal untuk mengurangi beban pajak dan memaksimalkan kepatuhan perpajakan. Pada artikel ini memuat mengenai tantangan apa saja yang dihadapi konsultan pajak saat melakukan pengelolaan PPN. Pentingnya peran konsultan pajak dalam mendukung kepatuhan perpajakan yang tepat dan efisien dalam konteks pengelolaan PPN. Konsultan pajak diharuskan untuk selalu memperbarui informasi mengenai peraturan, serta kebijakan pajak yang berlaku. Adapun penulis menyarankan lebih banyak dalam melakukan pengumpulan data primer melalui wawancara dengan menambah jumlah narasumber untuk meningkatkan validitas data terkait gabungan/triangulasi]]>
<![CDATA[TURNOVER INTENTION IN BANK EMPLOYEES: THE MEDIATING ROLE OF JOB SATISFACTION ]]>
<![CDATA[Kirana, Nanda Wahyu Indah]]>;
<![CDATA[Sunani, Avi]]>;
<![CDATA[Widodo, Ulfa Puspa Wanti]]>;
<![CDATA[Lukitasari, Ika Chandra]]>;
<![CDATA[Permatasari, Lintang Putri]]>
<![CDATA[ JURNAL DIMENSI Vol 12, No 3 (2023): JURNAL DIMENSI (NOVEMBER 2023) ]]>
Publisher : <![CDATA[Universitas Riau Kepulauan ]]>
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DOI: 10.33373/dms.v12i3.5751
<![CDATA[The current study dealt with the work environment, job competence, and job satisfaction effect as potential determinants of the turnover intention of banking employees in Indonesia. Using the structural equation model, data were collected and analyzed from a final sample of 253 bank employees of Indonesian banking. The results show that the work environment in the baking industry and job competency play a critical role in preventing turnover intention. Moreover, job satisfaction plays an influential role in mediating the work environment in preventing turnover. Thus, stakeholders of the banking industries can improve the work environment and the level of employee competence to minimize the level of turnover intention. The implications of these findings are of practical significance for policymakers in the banking industry, as they provide insights on how to effectively reduce employee turnover rates inside their organizations.]]>
