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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

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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.
The effect of implementing environmental disclosure in Manufacturing Companies Masarrah, Syalia; Laili, Mirna Nisfaul; Sunani, Avi; Widodo, Ulfa Puspa W.; Wijaya, Muh. Syah Arief A.
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.2024.4167

Abstract

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.
Turnover Intention of Generation Z in Banking Industries: A Literature Review Kirana, Nanda Wahyu Indah; Sunani, Avi; Wanti, Ulfa Puspa; Lukitasari, Ika Chandra
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.2024.4171

Abstract

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.
ANALISIS KEPATUHAN PAJAK PENGHASILAN PASAL 21, PASAL 23 DAN PASAL 4 AYAT 2 PADA PT ABC TAHUN 2023 Fahrezi, Ramadhani Anhar; Sunani, Avi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.493

Abstract

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.
Analisis Faktor-faktor yang Mempengaruhi Minat Penggunaan Fintech Lending Hatif Haqqi, Muhammad; Sunani, Avi; Suryaningrum, Diah Hari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5401

Abstract

Penelitian ini berupaya menyelidiki unsur-unsur yang memengaruhi minat penggunaan fintech lending dengan menggunakan teori Technology Acceptance Model (TAM), seperti persepsi kemudahan penggunaan, persepsi kegunaan, persepsi risiko, persepsi kepercayaan, persepsi inovasi, dan persepsi kesehatan finansial. Data primer digunakan dalam penelitian kuantitatif ini. Kuesioner digunakan sebagai sarana pengumpulan data dalam penelitian ini. Populasi penelitian ini terdiri dari 11.661.009 entitas, yang semuanya adalah penduduk Jawa Timur dan menggunakan fintech lending. Sampel sebanyak 145 entitas disurvei menggunakan metode purposive sampling. Analisis SEM-PLS dilakukan dengan menggunakan SmartPLS versi 4.0. Temuan penelitian ini menunjukkan bahwa persepsi kemudahan penggunaan, persepsi kegunaan, persepsi kepercayaan, persepsi inovasi, dan persepsi kesehatan finansial berpengaruh terhadap sikap. Sebaliknya persepsi risiko tidak berpengaruh terhadap sikap, serta sikap berpengaruh terhadap minat penggunaan fintech lending. Persepsi kemudahan penggunaan mempengaruhi persepsi kegunaan. Temuan lain sikap dapat memediasi pengaruh persepsi kemudahan penggunaan, persepsi kegunaan, persepsi kepercayaan, persepsi inovasi, dan persepsi kesehatan finansial terhadap minat penggunaan fintech lending.
Perception Analysis of the Use of Digital Wallets in East Kalimantan Province Students Atriani, Dewi; Sampetoding, Eliyah A. M.; Sunani, Avi; Husain, Sabrina W. J.; Purba, Arini A.
Journal of Indonesian Management Vol. 1 No. 4 (2021): December
Publisher : Penerbit Jurnal Indonesia

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 Prosedur Audit Atas Akun Kas Dan Bank Pada PT AZ Oleh KAP YXG Fitri, Dita Anggia Lailatul; Sunani, Avi
Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 4 No 2 (2024): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - September 2024
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimpa.v4i2.424

Abstract

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.
Persepsi Mahasiswa dalam Pembelajaran Daring Mata Kuliah Akuntansi di Perguruan Tinggi Indonesia Avi Sunani; Ulfa Puspa Wanti Widodo; RM Syah Arief Atmaja Wijaya
BAJ: Behavioral Accounting Journal Vol. 5 No. 1 (2022): January-June 2022
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i1.180

Abstract

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.
TURNOVER INTENTION IN BANK EMPLOYEES: THE MEDIATING ROLE OF JOB SATISFACTION Kirana, Nanda Wahyu Indah; Sunani, Avi; Widodo, Ulfa Puspa Wanti; Lukitasari, Ika Chandra; Permatasari, Lintang Putri
JURNAL DIMENSI Vol 12, No 3 (2023): JURNAL DIMENSI (NOVEMBER 2023)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v12i3.5751

Abstract

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.
PROSEDUR KONFIRMASI PIUTANG USAHA PT ABC OLEH KAP TST Elovani, Yunike Christie; Sunani, Avi
Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i1.8612

Abstract

Accounts receivable confirmation procedures are steps taken by the company to ensure that the amount of receivables presented in the company's books matches the amount recognized by the debtor. This study aims to analyze the accounts receivable confirmation procedure applied by PT ABC by referring to the Public Accountant Professional Standards (SPAP) and the theory of accounts receivable confirmation procedures. This research is useful for anticipating and understanding the risks and validity of accounts receivable balances. The research method applied is a qualitative method using library research techniques, field research, and interviews. The results of this study indicate that PT ABC uses a systematic sample selection technique for confirmation of accounts receivable, and the form of confirmation used is positive confirmation. The auditor will apply an alternative procedure, namely the open invoice procedure when the debtor does not answer the confirmation letter sent by the auditor. The implication of this research is to assist PT ABC in identifying potential payment problems and improving the reliability of its financial data. Based on the results of the analysis carried out, it can be concluded that the theory of accounts receivable confirmation procedures and Public Accountant Professional Standards (SPAP) support the accounts receivable confirmation procedures applied by KAP TST & Rekan.
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