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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 Journal of Indonesian Management 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
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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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.
Analisis Peran Dan Tantangan Konsultan Pajak PT. Abc Dalam Pengelolaan Pajak Pertambahan Nilai (PPN) Klien Dian Nuningrum Adelia; Avi Sunani
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 7 No 2 (2024): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v7i2.286

Abstract

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
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.
SAMPLING AUDIT DENGAN METODE MONETARY UNIT SAMPLING (MUS) ATAS AKUN BEBAN USAHA PT X OLEH KAP ABC Puspitasari, Alifia Putri; 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.v6i1.8623

Abstract

This study analyzes the application of the Monetary unit sampling (MUS) method in the audit of the operating expense account at PT X conducted by KAP ABC. The research objective is to determine the effectiveness of MUS in determining a representative and material sample. Qualitative research methodology using data collection techniques with interviews, observations, and documentation. This research was conducted by calculating the materiality level and sampling interval based on PT X's financial data as of December 31, 2023. Researchers used 11 operating expense accounts that were selected for testing, there were 4 accounts that met the criteria that could be sampled based on random start and interval sampling calculations. The results showed that MUS can assist auditors in selecting samples that include significant items, thereby increasing the efficiency and effectiveness of the audit process. This study also emphasizes the importance of auditor independence in determining appropriate audit procedures to ensure the quality of audit results in accordance with professional standards. The implication of this research is intended for auditors to use the MUS method in business expense audits to obtain more precise and reliable results.
Pengaruh Moralitas Individu, Budaya Organisasi, Dan Sistem Pengendalian Internal Terhadap Risiko Fraud Cahyaningrum, Regita Putri; Muslimin, Muslimin; Sunani, Avi
Jambura Economic Education Journal Vol 7, No 3 (2025): : July 2025
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v7i3.27411

Abstract

 The aim of the following research is to understand the influence of individual morality, organizational culture, and the internal control system on the risk of fraud in the management of the APBDes in Buduran District. The method used is quantitative. Research results show that individual morality has a significant impact on the risk of fraud. Organizational culture does not have a significant impact on fraud risk and the internal control system does not have a significant impact on fraud risk. The conclusions from this research are as follows: (1) a high level of individual moral reasoning does not rule out the possibility that someone will commit fraud, especially in terms of APBDes management; (2) a bad culture does not guarantee that fraud does not occur, organizational culture cannot reduce fraud caused by intimidation and dishonesty of village officials who encourage agencies to achieve certain goals related to village financial fraud; (3) the village government does not implement an internal control system well, which shows a low level of internal knowledge
Rancang Bangun Difabel Experience Management Learning bagi Anak Berkebutuhan Khusus pada Sekolah Luar Biasa Sasanti Wiyata: Designing Difabel Experience Management Learning for Children with Special Needs at Sasanti Wiyata Special School Sunani, Avi; Chairil, Augustin Mustika; Al Haromainy, Muhammad Muharrom; Hardiansyah, In Naka Malik; Christianty, Theressa Marry; Waskito, Achmad Derajat
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 12 (2024): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v9i12.8305

Abstract

Sasanti Wiyata Special School (SLB) is one of the special schools in Surabaya that has students with special needs. The results from the focus group discussion revealed the partners' issues, namely the lack of utilization of information and communication technology and the insufficient digital learning experiences for children with special needs. This community service activity aims to enhance the partners' skills in using digital-based learning methods and to improve the abilities of students with special needs in utilizing digital technology for learning. The method of implementing this community service is carried out by providing training, assistance, and evaluation of activities. The training and mentoring were measured using pre-tests and post-tests. The pre-tests and post-tests were processed using descriptive statistics, which showed an improvement in the understanding and skills of the teachers in creating, using, and integrating learning materials on the DXML (Difabel Experience Management Learning) platform. This platform serves as a tool that integrates the Learning Management System (LMS) and the Learning Experience Platform (LXP). The advantage (value proposition) of the synergy between the implementation of LMS and LXP is the customizable DXML that can be tailored to the characteristics of children with special needs at SLB Sasanti Wiyata, specifically those who are hearing impaired and intellectually disabled. From this activity, an increase in the skills of teachers and students in using the DXML digital platform was achieved, making the teaching and learning process easier. Therefore, this community service needs to be carried out continuously.
Analysis of Access to Financial Services on Poverty Alleviation with MARS Approach Effendi, Moch Bisyri; Sunani, Avi
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 1 (2020): April - July 2020
Publisher : Universitas Hayam Wuruk Perbanas

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 Africa, Laely Aghe; Sunani, Avi
The Indonesian Accounting Review Vol. 7 No. 2 (2017): July - December 2017
Publisher : Universitas Hayam Wuruk Perbanas

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.
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.
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 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 Hatif Haqqi 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