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All Journal Akuntansi'45 EKONOMIKA45 Jurnal Ilmiah ESAI Neraca Manajemen, Akuntansi, dan Ekonomi
Destia Pentiana
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Economics, Econometrics & Finance Environmental Science

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An Evaluation of Accounting Problems for SMEs with GAP Analysis Method Damayanti Damayanti; Destia Pentiana
Jurnal Ilmiah ESAI Vol 9 No 1 (2015)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v9i1.938

Abstract

Most SMEs lack of understanding in preparing the financial statement as well as finance and accounting knowledge. Financial statements are necessary to find out information of financial position, financial performance, and cash flows of an entity that is useful to a large number of users in making economic decisions. It is assumed that the reluctance of SMEs is caused by the accounting cycle that is too burdensome and time-consuming and that it needs persons with special skills to manage it. This study was aimed at analyzing the gap between the quality of the design cycles and the expected design with the quality of simple accounting model expected by SMEs. The samples were obtained through purposive sampling method with 30 businessmen of SMEs (trade, Industry and services) that rarely prepare the financial statements. The data were collected through field survey with questionnaires and interviews. The data were analyzed using the GAP method. The results of this research note that all values in each dimension of GAP are negative, and the expectation value is greater than the perception value. The respondents were dissatisfied with the process / accounting cycle. This means that the design cycle used by regular public accounting is not done by the SMEs on the grounds that the cycle is too long, too complicated and time-consuming as well as the absence of the human resources with accounting expertise. Keywords: GAP Analysis, Cycle, Accounting Design, SMEs, Perceptions, Expectations.
Global Warming" in the Perspective of Environmental Management Accounting (EMA) Damayanti Damayanti; Destia Pentiana
Jurnal Ilmiah ESAI Vol 7 No 1 (2013)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v7i1.993

Abstract

Global warming issue that has been greatly emerged is fully realized by the society, including business society, one of the causes of global warming is excessive nature exploitation done by all of us, including bussiness society. Increased public green awareness has encouraged business to consider environmental effects of their activities and also to take environmental matters into decision making. This paper addresses this concern by discussing environmental management accounting (EMA) as a means to separately identify, quantify, analyse and interpret corporate environmental aspects. EMA techniques for costing analysis, investment evaluation and performance measurement also presented. Keywords :    Global warming, environmental management accounting (EMA), Techniques EMA.
PENGARUH PENGETAHUAN FINANCIAL TECHNOLOGY DAN FINANCIAL KNOWLEDGE TERHADAP FINANCIAL BEHAVIOR Atena Purnama Sari; Damayanti; Destia Pentiana
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 7 No. 2 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v7i2.4883

Abstract

Seiring berjalannya waktu koneksi internet telah menjadi kebutuhan setiap orang. Pengguna Internet yang semakin meningkat tentu juga meningkatkan jumlah penggunaan berbagai layanan berbasis Internet, salah satunya financial technology (fintech). Semenjak masa pandemi COVID-19 membuat pertumbuhan digital payment semakin meningkat. Tujuan penelitian ini adalah untuk menganalisis pengaruh fintech dan financial knowledge terhadap financial behavior mahasiswa Politeknik Negeri Lampung. Penelitian ini menggunakan penelitian kuantitatif yang diperoleh melalui kuisioner (angket) dengan menggunakan google form. Populasi yang diambil merupakan semua mahasiswa aktif Politeknik Negeri Lampung semester ganjil 2023/2024, dengan total 5.166 mahasiswa. Penarikan sampel ditentukan dengan menggunakan non-probability sampling dengan teknik purposive sampling. Analisis data menggunakan metode partial least square (smart PLS ), yang digunakan untuk menghitung estimasi path model yang menggunakan konstruk laten dengan multiple indicator. Pengaruh pengetahuan financial technology terhadap financial behavior menghasilkan nilai p value< 0.05, T statistic > 1.65 dan koefisien jalur positif, besar kontribusi yang diberikan financial technology terhadap financial behavior adalah sebesar 31.7%. Selain itu pengaruh pengetahuan financial knowledge terhadap financial behavior menghasilkan nilai p value< 0.05, T statistic > 1.65 dan koefisien jalur positif, besar kontribusi yang diberikan financial knowledge terhadap financial behavior adalah sebesar 51,9%. Berdasarkan hasil penelitian ini dapat disimpulkan bahwa financial technology berpengaruh positif terhadap financial behavior, begitu pula dengan financial knowledge berpengaruh positif terhadap financial behavior. Kata Kunci: Pengaruh, Financial behavior, financial technology, financial knowledge
Analisis Model Score (Stimulus, Capability, Collusion, Opportunity, Rationalization dan Ego) Terhadap Korupsi: Studi Pada Pemerintah Provinsi di Indonesia Tahun 2018-2022 Yane Nurhaliezah; Rusmianto Rusmianto; Destia Pentiana
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4546

Abstract

Corruption refers to an unlawful act that involves the misuse of authority to benefit an organization while causing harm to the state's economy. This research aims to examine the impact of stimulus, capability, collusion, opportunity, rationalization, and ego on corruption within provincial governments in Indonesia during the 2018-2022 period. The study population consists of all provinces in Indonesia. The sample selection was conducted using the purposive sampling method. Based on this approach, 34 provincial governments met the criteria for inclusion in the study. To test the hypotheses, this research employs IBM SPSS software version 26, utilizing the logistic regression analysis method. The findings indicate that, in part, capability and opportunity positively influence corruption, while rationalization and ego have a negative effect. Meanwhile, stimulus and collusion do not significantly impact corruption.
Pengaruh Book Tax Differences, Kepemilikan Manajerial, Dan Leverage Terhadap Persistensi Laba: Studi Perusahaan Property Dan Real Estate di Bei Tahun 2020 – 2023 Meylan Adisti Ridwan Tika; Destia Pentiana; Rusmianto Rusmianto
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4224

Abstract

This study aims to examine the influence of Book tax differences, managerial ownership, and leverage on earnings persistence in companies. Using a quantitative approach with multiple linear regression analysis, this research processes financial statement data to test the relationships between these variables. The findings reveal that Book tax differences and managerial ownership have a negative impact on earnings persistence. This indicates that the greater the disparity between financial accounting and taxation, as well as the higher the proportion of shares owned by managers, the lower the company's earnings sustainability. Meanwhile, leverage does not have a significant effect on earnings persistence, suggesting that a company's debt level does not determine long-term earnings stability. These findings align with agency theory, which highlights conflicts of interest between managers and shareholders, as well as signaling theory, which emphasizes the importance of financial information in assessing a company's performance.
Co-Authors Atena Purnama Sari Damayanti Damayanti Damayanti Meylan Adisti Ridwan Tika Rusmianto Rusmianto Yane Nurhaliezah