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All Journal Jurnal Akuntansi dan Pajak Akuntabel : Jurnal Ekonomi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) Jurnal Eksplorasi Akuntansi (JEA) ABDI EQUATOR Jurnal Penelitian Pendidikan Indonesia Sriwijaya Accounting Community Services
Sari Rusmita
Fakultas Ekonomi Dan Bisnis Universitas Tanjungpura
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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Semantic study of the meaning of the expression authentic happiness behind the practice of personal accounting Rafles Ginting; Eryska Apriwulandari; Lestari Lestari; Tengku Hafiza; Sari Rusmita
AKUNTABEL Vol 20, No 1 (2023): Maret
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (123.683 KB) | DOI: 10.30872/jakt.v20i1.12676

Abstract

The practice of personal accounting is a tool for self-screening of students' consumptive attitudes. Budgeting and financial management, which were previously difficult to do, has become more effective because less time is spent on simple day-to-day recording. Recording and budgeting facilitate financial decisions and facilitate long-term financial planning. This was obtained from student feedback as many as 5 (five) informants through face-to-face interviews and direct observation from the results of student daily recordings for a month. From the results of this study, 16 (sixteen) questions were obtained about recording and managing finances. Daily financial records are very useful for personal financial arrangements and financial decisions and play a major role in financial planning. Daily financial records are essential for managing daily personal expenses. That is, as self-control, to curb desires and prioritize needs, as well as being able to make us more realistic and situational.
PERSEPSI MAHASISWA AKUNTANSI TERHADAP PROFESI AKUNTAN Amanah Hijriah; Sari Rusmita
ABDI EQUATOR Vol 3, No 1 (2023): MARET 2023
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v3i1.67378

Abstract

This study aims to be able to provide an overview and information to academics regarding the perceptions of accounting students towards the accounting profession and it is hoped that this can be used as the basis for preparing an accounting curriculum. This research is a field research, which uses primary data in the form of distributing questionnaires to respondents who are students. This study found that 78.3 percent of respondents liked accounting and there were 2.8 percent who did not like accounting, while those who did not show a preference or disapproval of accounting or showed a neutral attitude were as many as 18.8 percent. And there are differences in perceptions between students both based on gender or gender and based on class (senior and junior) regarding the accounting profession.
PERSEPSI MAHASISWA MENGENAI UANG DENGAN PENDEKATAN LOVE OF MONEY Sari Rusmita; Febrina Azzahra; Ulya Amadyra Akbar; Pinkan Antasha Shaza Manbo Paputungan; Ceasaria Maryati
ABDI EQUATOR Vol 3, No 1 (2023): MARET 2023
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v3i1.67365

Abstract

Sebagian orang beranggapan bahwa uang dapat menjadi tolak ukur kesuksesan dan kebahagian, namun banyak juga yang memiliki pandangan yang berbeda mengenai hal tersebut. Bentuk penelitian ini adalah deskriptif, dimana akan menggambarkan persepsi mahasiswa mengenai uang dengan pendekatan love of money. Data diperoleh dengan pengumpulan informasi melalui penyebaran koesioner melalui google form dengan 236 partisipasi menjadi responden. Temuan dalam penelitian ini menunjukkan bahwa mahasiswa jurusan akuntansi FEB UNTAN termasuk ke dalam kelompok money-repellants, dimana mahasiswa memandang uang hanyalah sebagai alat pembayaran dan mahasiswa berpendapat uang merupakan salah satu hal penting dalam kehidupan dan dijadikan tolak ukur dalam sebuah kemampuan seseorang dalam kehidupan dan dapat mendorong untuk melakukan sesuatu
Model penerapan manajemen talenta aparatur sipil negara dalam pengembangan karir tenaga kependidikan di perguruan tinggi M Irfani Hendri; Yulia Ekawati Tasbita; Sari Rusmita; Syahbandi Syahbandi
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 1 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020221856

Abstract

Keberhasilan organisasi ditentukan oleh SDM berbakat dimana diatur dalam bidang pengelolaan manajemen SDM dalam pengorganisasian lembaga. Metode penelitian yang dilakukan adalah pendekatan statistik deskriptif dan kualitatif. Sumber data yaitu sumber primer dan sumber sekunder. Sumber data primernya adalah melakukan asesmen potensi dan kompetensi manajerial serta sosial kultural tenaga kependidikan Universitas Tanjungpura.  Data tersebut menunjukkan bahwa hasil rekomendasi pengukuran potensi dan kompetensi pada jabatan subkoordinator yang berjumlah sebanyak 40 orang memiliki kriteria K9 yaitu unggul dengan potensi dan kompetensi optimal sebanyak 13%, K8 yaitu kompetensi optimal dan potensi cukup optimal sebanyak 25%, K7 yaitu kompetensi cukup optimal dan potensi optimal sebanyak 1 orang atau 3%, K6 yaitu kompetensi optimal, potensi kurang optimal sebanyak 13%, K5 yaitu kompetensi dan potensi cukup optimal sebanyak 3%, K4 yaitu kompetensi kurang optimal dan potensi optimal 13%, K3 yaitu kompetensi cukup optimal dan potensi kurang optimal sebanyak 10%, K2 yaitu kompetensi kurang optimal dan potensi cukup optimal sebanyak 13% dan K1 yaitu kompetensi dan potensi kurang optimal sebanyak 10%. Data tersebut menunjukkan bahwa masih banyak tenaga kependidikan pada level koordinator dan subkoordinator yang belum memilki kesesuaian potensi dan kompetensi sesuai yang diharapkan sehingga perlu dilakukan pengembangan talenta yang bertujuan untuk peningkatan potensi dan kompetensi yang diharapkan.
Melawan Academic Fraud: Menguak Peran IPK dan Kejujuran Mahasiswa Akuntansi dalam Fraud Pentagon dengan Dark Triad sebagai Moderasi Diah Ajeng Rachmawati; Sari Rusmita; Nella Yantiana
Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i3.1682

Abstract

Fraud is a problem that often occurs and is a worrying issue among society, including in the world of education. The GPA is considered very valuable so that most students indicate fraud in the process of achieving a perfect score. This study investigates the influence of fraud pentagon variables on academic dishonesty behavior among undergraduate accounting students at faculty Economics and Businnes, Tanjungpura University, with dark triad factors as a moderating, while also exploring student prespecyives on GPA and the causes of academic dishonesty. This research focuses on understanding the influence of pressure, opportunity, rationalization, competence, and arrogance, which are combined in the fraud pentagon, contributing to academic fraud behavior with the dark triad: Machiavellianism, narcissism, and psychopathy used as moderation. This research uses quantitative methods with data collected throught survey with the help of Google forms. The data population from the research is undergraduate students in Accounting. Faculty of Economics and Business, Tanjungpura University. This research involved 100 students as respondents and data was processed using SPSS version 26 software. The research result showed that rationalization, competence, and arrogance had a positive effect in influencing academic fraud behaviour, while pressure and opportunity as moderation had a negative effect. The dark triad as moderation is unable to strengthen the variables of opportunity, competence, rationalization and arrogance towards academic fraud behavior.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK KENDARAAN BERMOTOR TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH DI PROVINSI KALIMANTAN BARAT Fransius Napitupulu; Ariefanda Iqbal Perdana; Sari Rusmita
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.13446

Abstract

As one of the provinces in Indonesia, West Kalimantan is one of the provinces that depends on PKB as a contributor to local revenue. However, not much research has been done on the effectiveness and contribution of PKB to local revenue in Kalimantan.The purpose of this study is to enable local governments to make better decisions on how to manage local revenue sources. This analysis can also help increase public awareness of the role of PKB as a source of local revenue.The focus of this study is motor vehicle tax (PKB), and how PKB revenue impacts on West Kalimantan Province's local revenue. Quantitative descriptive research collects and analyzes numerical data. the average PKB revenue in 2021-2022 is 98.83% with a fairly effective category and PKB revenue in West Kalimantan Province in 2021-2022 is included in the medium criteria with an average contribution rate of 22.78%. not in accordance with the target that has been set. because many people are still affected by the COVID-19 pandemic, but the West Kalimantan provincial government can still manage motor vehicle taxes
Pelatihan Akuntansi Dasar untuk Penyusunan Laporan Keuangan BUMDES di Kecamatan Sungai Kakap Khristina Yunita; Sari Rusmita; Ira Grania Mustika; Nina Febriana Dosinta; Handi Brata
Sriwijaya Accounting Community Services Vol. 3 No. 1 (2024): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v3i1.36

Abstract

There is quite a lot of potential in the Sungai Kakap sub-district, so it can be developed and managed through Badan Usaha Milik Desa (BUMDes). The results of previous Community Services activities provided input to the Community Services team to provide counseling and guidance regarding the accountability of BumDes in Sungai Kakap District. Accountability as BUMDes responsibility is related to the village administration and governance system, to create transparency. The aim of implementing PKM activities for the accounting study program is to help BumDes managers understand BumDes governance. Then be able to carry out simple accounting practices, help to design product marketing concepts, and strengthen the BUMDES organization. Community Services activities are scheduled in three stages. First, planning by identifying problems that arise in BUMDes management and designing actions to get solutions. Second, preparation with internal coordination of the PKM team, adjusting schedules and locations, as well as preparing materials for mentoring activities. Third, implementation by following up on activity plans and identifying possible problems in implementing Community Services. Basic accounting training for preparing BUMDes financial reports in Kakap District has implications for the preparation of BUMDES financial reports by accounting understanding and accounting standards.
Analisis Kinerja Keuangan Perbankan Sebelum Dan Sesudah Penerapan Qris (Studi Empiris Pada Perbankan Yang Terdaftar Di BEI Tahun 2018-2022) Desinta Desinta; Sari Rusmita; Vitriyan Espa
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10131

Abstract

Digitalisasi saat ini telah berkembang pesat dan mengubah cara pembayaran yang semulanya berbentuk pembayaran cash menjadi pembayaran non-cash yang lebih ekonomis dan efisien. Adanya perkembangan teknologi telah menghadirkan berbagai inovasi dalam industri perbankan salah satunya adalah penerapan Quick Response Code Indonesian Standard. Penelitian ini bertujuan untuk mengetahui perbedaan signifikan kinerja keuangan perbankan sebelum dan sesudah implementasi QRIS yang dilihat dari rasio ROA, ROE, dan NPM. Data penelitian ini diperoleh dari laporan keuangan perbankan yang terdaftar di BEI selama periode 2018-2022 dengan menggunakan teknik porpose sampling. Analisis yang digunakan yaitu metode analisis statistik deskriptif untuk mengambarkan data kinerja keuangan perbankan sebelum dan sesudah implementasi QRIS. Penelitian ini menghasilkan temuan bahwa rasio ROA tidak mengalami perubahan secara signifikan setelah penerapan QRIS. Sedangkan pada rasio ROE dan rasio NPM mengalami sedikit kenaikan setelah penerapan QRIS namun tidak signifikan. Hasil penelitian menyatakan bahwa penerapan QRIS tidak memberikan perbedaan signifikan terhadap kinerja keuangan khususnya rasio ROA, ROE, dan NPM baik sebelum maupun sesudah penerapannya.Kata kunci: QRIS, Kinerja Keuangan, ROA, ROE, NPMAbstractDigitization has now developed rapidly and changed the way of payment from cash payments to non-cash payments that are more economical and efficient. The existence of technological developments has presented various innovations in the banking industry, one of which is the implementation of the Quick Response Code Indonesian Standard. This study aims to determine the significant differences in banking financial performance before and after the implementation of QRIS as seen from the ratios of ROA, ROE, and NPM. The data for this study were obtained from the financial statements of banks listed on the IDX during the 2018–2022 period using the porpose sampling technique. The analysis used is descriptive statistical analysis method to describe banking financial performance data before and after QRIS implementation. This study found that the ROA ratio did not change significantly after the implementation of QRIS. While the ROE ratio and NPM ratio experienced a slight increase after the implementation of QRIS, but not significant. The results of the study state that the application of QRIS does not provide significant differences in financial performance, especially the ROA, ROE, and NPM ratios both before and after its application.Keywords: QRIS, Financial Performance, ROA, ROE, NPM
PENGARUH STRUKTUR MODAL, PROFITABILITAS, PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA SEKTOR PERUSAHAAN PROPERTY DAN REAL ESTATE Viensy Florensia; Angga Permadi Karpriana; Sari Rusmita
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12548

Abstract

Perusahaan merupakan entitas bisnis yang mempunyai tujuan dalam melakukan kegiatan kormesial dan tentunya menghasilkan barang dan jasa untuk memperoleh keuntungan. Pemegang saham sebagai investor yang menjadi pemilik perusahaan harus dapat menilai perkembangan suatu perusahaan yang menjadi tolak ukur keberhasilan perusahaan. Perusahaan yang dapat dikatakan berhasil jika perusahaan tersebut dapat memenuhi kewajibannya dalam membayar dividen kepada investor. Tujuan penelitian adalah untuk membantu perusahaan dan para investor dalam menilai pengambilan keputusan perusahaan menggunakan rasio keuangan serta pengambilan keputusan yang tepat. Penelitian ini termasuk jenis penelitian kuantitatif yang berbentuk asosiatif. Subjek penelitian ini adalah perusahaan property dan Real Estate yang terdaftar di BEI tahun 2021-2023. Variabel dalam penelitian ini adalah DER, ROA, GROWTH dan PBV sebagai perhitungan untuk rasio struktur modal, profitabilitas, pertumbuhan perusahaan terhadap nilai perusahaan sebagai variabel dependennya. Hasil penelitian menunjukan bahwa struktur modal, profitabilitas, pertumbuhan perusahaan tidak berpengaruh terhadap nilai perusahaan pada perusahaan property dan Real Estate pada tahun 2021-2023. Tetapi secara keseluruhan struktur modal, profitabilitas, pertumbuhan perusahaan mempengaruhi nilai perusahaan dengan hasil probabilitasnya sebesar 0,0000.
Co-Authors Amanah Hijriah Angga Permadi Karpriana Ariefanda Iqbal Perdana Ceasaria Maryati Desinta Desinta Diah Ajeng Rachmawati Eryska Apriwulandari Febrina Azzahra Fransius Napitupulu Handi Brata Ira Grania Mustika Khristina Yunita Lestari Lestari M. Irfani Hendri Nella Yantiana Nina Febriana Dosinta Pinkan Antasha Shaza Manbo Paputungan Rafles Ginting Syahbandi Syahbandi Tengku Hafiza Ulya Amadyra Akbar Viensy Florensia Vitriyan Espa Yulia Ekawati Tasbita