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All Journal Jurnal Akuntansi dan Perpajakan ACCRUALS (Accounting Research Journal of Sutaatmadja) ETAM: Jurnal Pengabdian kepada Masyarakat
Pepie Diptyana
Universitas Hayam Wuruk Perbanas Surabaya
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Mechanical Engineering Physics Social Sciences Other

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Why Accounting Students Are Intent to Engage in Digital Academic Dishonesty? Dhea Amarsya Aulia Rachma; Pepie Diptyana
Jurnal Akuntansi dan Perpajakan Vol 8, No 2 (2022): September 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v8i2.8814

Abstract

Utilizing digital tools in learning process could arise lack of control among lectures and students. This research aims to examine whether self-efficacy, machiavellianism, and fraud diamond dimensions have influence to accounting students academic dishonesty behavior, especially in digital environment. Data was gathered by convenience sampling, and hypothesis were tested using SEM-PLS. Our hypotheses were supported, except self-efficacy and rasionalization. Pressure, opportunity, capability and ”short-cut” mindset are significant factors which encouraging digital academic dishonesty. This results implies that it is important to evaluate behavioral control systems in this digital era to maintain quality of accounting graduaters.
WHY MICRO BUSINESS HAS NOT READY TO IMPLEMENT ACCOUNTING STANDARDS YET? Pepie Diptyana; Rafi Fahmi Sandy; Erida Herlina
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 01 (2023): Accruals Edisi Maret 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i01.1008

Abstract

This study aims to describe the reasons of why micro businesses have not implemented accounting standards. We employ non-mainstream method with an interpretive paradigm. Data was collected by in-depth interviews and observations. Main informants of this study are leather craft entrepreneurs in Tanggulangin, Sidoarjo. Due to data validation, triangulation was carried out through interview with owner, three employees and one expert resource person, an active director of a venture capital company, and we also conduct document review. We found that entrepreneur has intention to implement record-keeping procedures, but have not been able yet to apply EMKM accounting standards due to: (1) limited knowledge about the importance of accrual-based accounting and company performance measurement; (2) skeptical attitude towards accounting and pragmatism in financial management; (3) limited human resources.
Strategi Bisnis Melalui Pengembangan Website dan Instagram di Mekarsari Deny Hermansyah; Nanang Setiyoko; Pepie Diptyana; Erida Herlina; Nur'aini Rokhmania
Jurnal ETAM Vol. 3 No. 2 (2023): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/etam.v3i2.550

Abstract

Bisnis kecil dan menengah (UMKM) membantu pertumbuhan ekonomi Kota Surabaya. Toko Mekarsari, sebuah UMKM tanaman hias di Surabaya, adalah salah satu yang bertahan selama dan setelah pandemi Covid-19. Setelah berpindah ke Sentra Pasar Bunga Tenggilis selama tiga tahun, pemilik usaha perlu melakukan promosi lebih luas di tempat baru. Digital marketing adalah salah satu cara untuk memperluas pemasaran. Untuk menggunakan digital marketing diperlukan website dan instagram sebagai media pemasarannya. Program ini dilakukan untuk memberi pelatihan dan pendampingan kepada Toko Mekarsari dalam rangka pengembangan website dan instagram toko. Hasil kegiatan adalah berupa website dan instagram yang dibangun untuk peningkatan jangkauan pemasaran.
Co-Authors Deny Hermansyah Dhea Amarsya Aulia Rachma Erida Herlina Nur'aini Rokhmania Rafi Fahmi Sandy Setiyoko, Nanang