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Duwi Agustina
Jurusan Akuntansi, Universitas Bangka Belitung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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The Effect of Budget Participation and Organizational Commitment on Budgetary Slack Duwi Agustina; Suhaidar
Indonesian Journal of Social Science Research Vol 2 No 2 (2021): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.481 KB) | DOI: 10.11594/10.11594/ijssr.02.02.05

Abstract

This study aims to measure the effect of employee participation in budgeting and organizational commitment to budgetary slack in Bangka Belitung Islands Provincial Government Agencies, in particular the Public Works and Spatial Planning Office of the Bangka Belitung Islands Province. The analytical method used for testing the variables in this study uses PLS (Partial Least Square) using Smart PLS.3 software. The sample used in this study were 50 employees at the Department of Public Works and Spatial Planning of the Bangka Belitung Islands Province. The first hypothesis in this study is accepted, namely budget participation has a positive effect on budgetary slack, but the second hypothesis in this study is rejected, namely organizational commitment has a negative effect on budgetary slack. This identifies that the participation of many parties in a company or scope of work to jointly exchange information in determining and compiling a budget to achieve an organizational goal.
PEMBERDAYAAN WARGA BINAAN LEMBAGA PEMASYARAKATAN (LP) PEREMPUAN KELAS III PANGKALPINANG MELALUI KEGIATAN KEWIRAUSAHAAN “CUSTOM BOUQET HANDICRAFT” Duwi Agustina; Hamsani Hamsani; Ayu Wulandari; Ineu Sulistiana
Jurnal Abdi Insani Vol 9 No 3 (2022): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v9i3.664

Abstract

Correctional institutions (prisons) or known as prisons are a place of coaching and mentoring for inmates to further improve themselves both mentally and physically so that they can re-engage in society and not commit social deviations again. This service activity aims to provide motivation and entrepreneurship training as an alternative to additional family income. The education program at the Correctional Institution is more focused on coaching and training activities for prisoners. The implementation of this service activity was carried out at the Class III Pangkalpinang Women's Correctional Institution by providing an understanding of entrepreneurship and training in making various forms of bouquet crafts to 30 female inmates. Based on the results of the implementation of the service that entrepreneurship is a mental attitude and soul that is always active, creative, empowered, creative, initiative and humble in business in order to increase income in its business activities. During the training process, the inmates of the Correctional Institution were very enthusiastic and followed in detail the stages in the making of the bouquet. So that in this training the inmates can produce various types of bouquet crafts, such as flower bouquets, money bouquets, snack bouquets, and hijab bouquets. Community Service Activities initiated by the service team from UBB do not end here, the service team is committed to continuing to hold similar activities but with different partners, so that community empowerment can be carried out evenly and sustainably. Based on the service activities that have been carried out, this activity can form/develop community groups that are economically and socially independent, and can improve business management skills for the inmates.
The Effect of E-commerce on MSME Performance in the Industrial Sector Duwi Agustina
Jambura Equilibrium Journal Vol 5, No 1 (2023): Vol 5. No. 1. January 2023
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jej.v5i1.16784

Abstract

This study aims to find out whether e-commerce have an effect on the performance of MSMEs. The type of research used in research is research with a quantitative approach. E-commerce can benefit as well as benefit because it is cheaper and more efficient The sampling method used was a cluster random sampling technique with a total of 350 respondents of micro-enterprises in Sungailiat District. The analytical techniques used are descriptive statistics and multiple linear regression analysis. The results showed that e-commerce and accounting information systems had a positive and significant effect on the performance of MSMEs in the industrial sector in Sungailiat District. In this study, the characteristics of respondents are based on various types of businesses that are free in form. The research shows that the use of e-commerce plays a good role in improving the performance of general companies, it can be seen that e-commerce helps business actors to market their products widely. The results of this study which states that the use of e-commerce has a positive and significant effect on the acceptance of micro-enterprises, meaning that each unit increase per item score on the use of e-commerce, the acceptance of micro-enterprises will increase unit per item.
Pengaruh love of money, machiavellian, moral reasoning, ethical sensitivity, dan religiusitas terhadap persepsi etis mahasiswa Duwi Agustina; Julia Julia
AKUNTABEL Vol 18, No 1 (2021): Maret
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.389 KB) | DOI: 10.30872/jakt.v18i1.9238

Abstract

Penelitian ini bertujuan untuk menguji love of money, machiavellian, moral reasoning, ethical sensitivity dan religiusitas terhadap persepsi etis Mahasiswa. Akuntan merupakan profesi yang keberadaannya sangat tergantung pada kepercayaan masyarakat. sebagai seorang akuntan dalam menjalankan tugasnya harus menjunjung tinggi etikanya. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel sebanyak 104 mahasiswa. Teknik analisis data dalam penelitian ini menggunakan PLS- SEM (Partial Least Square- variance based Structural Equation Model). Hasil penelitian menunjukkan bahwa Love of money berpengaruh negatif terhadap persepsi etis mahasiswa. Machiavellian berpengaruh negatif terhadap persepsi etis mahasiswa. Moral Reasoning berpengaruh positif terhadap persepsi etis mahasiswa. Ethical Sensitivity berpengaruh positif terhadap persepsi etis mahasiswa. Religiusitas berpengaruh positif terhadap persepsi etis mahasiswa jurusan akuntansi Universitas Bangka Belitung.
PENGARUH E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA UMKM TERHADAP KINERJA UMKM SEKTOR INDUSTRI Oniela Ramadhana Ulyasari; Duwi Agustina; Rulyanti Susi Wardhani; Athur Waga Ilhamsyah
Jurnal Ilmiah Global Education Vol. 4 No. 2 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 2, Juni 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i2.642

Abstract

This research aims to determine whether e-commerce and accounting information systems affect the performance of SMEs. The type of research used in this research is research with a quantitative approach. The sampling method used was cluster random sampling technique with a total of 350 respondents in Sungailiat District. The analysis technique used is descriptive statistics and multiple linear regression analysis. The results show that e-commerce and accounting information systems have a positive and significant impact on the performance of MSMEs in the industrial sector in Sungailiat District.  
PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DAN ROLE STRESS TERHADAP KINERJA PEGAWAI SELAMA PANDEMI COVID-19 Joswati01; Duwi Agustina; Athur Waga Ilhamsyah
Indonesian Journal of Accounting and Business Vol 3 No 1 (2021): Indonesian Journal of Accounting and Business
Publisher : Jurusan Akuntansi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijab.v3i1.31

Abstract

Kinerja pada hakikatnya menunjukkan hasil kerja Sumber Daya Manusia (SDM) atau pegawai dari suatu organisasi. Hal ini mengandung makna bahwa sumber daya manusia merupakan faktor yang sangat penting yang memiliki peran strategis, yaitu berkontribusi dalam menentukan masa depan organisasi. Penelitian ini bertujuan untuk mengetahui pengaruh efektifitas sistem informasi akuntansi dan role stress terhadap kinerja pegawai selama masa pandemi Covid-19. Penelitian ini menggunakan teknik pengambilan sampel yaitu sampling jenuh. Jumlah sampel target adalah 127 pegawai Badan Keuangan Daerah Provinsi Kepulauan Bangka Belitung, namun hanya 94 sampel yang digunakan untuk pengolahan data akhir. Metode pengumpulan data adalah dokumentasi dan kuesioner online (google form) dan teknik analisis data menggunakan software SPSS. Hasil penelitian yaitu Hipotesis H1, yaitu efektivitas sistem informasi akuntansi berpengaruh negatif terhadap kinerja karyawan, didukung secara statistik. Hipotesis H2, yaitu bahwa stres peran berpengaruh negatif terhadap kinerja karyawan didukung secara statistik. Penelitian selanjutnya diharapkan dapat mengembangkan dan menyempurnakan penelitian selanjutnya di masa yang akan datang dengan menggali faktor-faktor lain yang dapat mempengaruhi kinerja karyawan.
Pengaruh Struktur Modal Terhadap Pajak Penghasilan (PPH) Badan Terutang Pada Perusahaan Sektor Industri Semen Terdaftar Di Bursa Efek Indonesia (BEI) Alvin Tandika; Duwi Agustina; Wenni Anggita
Indonesian Journal of Accounting and Business Vol 4 No 2 (2023): Indonesian Journal of Accounting and Business
Publisher : Jurusan Akuntansi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijab.v4i2.46

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal terhadap pajak penghasilan badan terutang pada perusahaan sektor industri semen (Studi Kasus di BEI Periode 2016-2021). Jumlah sampel yang digunakan dalam penelitian ini sebanyak 36 laporan keuangan dari 6 perusahaan yang terdaftar di BEI yang dihitung dengan teknik purposive sampling. Jenis data yang digunakan merupakan data primer dan sekunder. Penelitian ini merupakan jenis penelitian kuantitatif dengan analisis deskriptif. Metode analisis data yang digunakan merupakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa Debt to Equity Ratio tidak berpengaruh terhadap Pajak Penghasilan (PPh) badan terutang, Debt to Assets Ratiotidak berpengaruh terhadap Pajak Penghasilan (PPh) badan terutang, Long Term Debt to Equity Ratio tidak berpengaruh terhadap Pajak Penghasilan (PPh) Badan Terutang pada perusahaan sektor industri semen terdaftar di BEI. Semakin besar perusahaan maka semakin baik manajemen perusahaan dalam mengendalikan struktur modal perusahaan yang pendanaannya berasal dari pemegang saham dan utang, sehingga hal ini menyebabkan struktur modal dengan Debt to Equity Ratio, Debt to Assets Ratio, dan Long Term Debt to Equity Ratio tidak berpengaruh terhadap Pajak Penghasilan (PPh) Badan Terutang pada perusahaan sektor industri semen.
Pengaruh Pengetahuan Akuntansi Syariah, Keagamaan, Dan Pertimbangan Promosi Kerja Terhadap Minat Mahasiswa Akuntansi Berkarir Dilembaga Perbankan Syariah (Studi Kasus Mahasiswa Universitas Bangka Belitung) Estika Fitriani; Suhaidar; Duwi Agustina
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 4 (2023): Agustus 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i4.1246

Abstract

Karir pada lulusan program studi akuntansi tidak terbatas hanya akuntan saja, namun bisa berkarir di bidang yang lain salah satunya yang akan penulis teliti adalah berkarir di perbankan syariah. Maksud penelitian ini yakni untuk mengetahui pengaruh pengetahuan akuntansi syariah, keagamaan dan pertimbangan promosi kerja untuk berkarir di lembaga perbankan syariah. Subjek atau populasi penelitian ini yaitu Mahasiswa Jurusan Akuntansi angkatan 2019-2021 Universitas Bangka Belitung. Metode penentuan sampel menggunakan purposive sampling dengan sampel 180 responden. Penelitian ini menggunakan data primer yang diperoleh dari responden melalui kuisioner dan wawancara. Penelitian menggunakan metode kuantitatif dengan teknik analisis regresi linear berganda serta alat analisis SPSS 24. Berdasarkan hasil penelitian pengetahuan akuntansi syariah berpengaruh secara positif namun tidak signifikan terhadap minat berkarir di lembaga perbankan syariah, sedangkan keagamaan dan pertimbangan promosi kerja berpengaruh secara positif dan signifikan terhadap minat berkarir mahasiswa jurusan akuntansi di lembaga perbankan syariah. secara simultan pengaruh pengetahuan akuntansi syariah, keagamaan dan pertimbangan promosi kerja terhadap minat berkarir sebesar 66,3 persen, sedangakan sisanya 33,7 persen dijelaskan oleh variabel lain yang tidak diteliti.
Pengaruh Pengetahuan Wajib Pajak Restoan dan Penggunaan Tapping Box terhadap Penerimaan Pajak Restoran Kota Pangkalpinang Septiana Nurwenda; Duwi Agustina; Athur Waga Ilhamsyah
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 4 (2023): Agustus 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i4.1317

Abstract

Peningkatan pertumbuhan restoran dan banyaknya pilihan menu menjadi daya tarik bagi konsumen. Hampir seluruh kalangan baik remaja dan orang dewasa mengunjungi restoran untuk acara keluarga, kerja dan lainnya. Fenomena ini diyakini berpengaruh terhadap penerimaan pajak restoran. Namun, masih ada masyarakat yang keliru terkait pajak restoran dan masih banyak terjadi kasus penggelapan pajak restoran dibeberapa daerah Indonesia yang terjadi tahun 2022. Dalam hal ini pengetahuan terkait pajak restoran dan inovasi tekhnologi diperlukan agar penerimaan pajak restoran menjadi optimal. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh pengetahuan wajib pajak restoran dan penggunaan Tapping Box terhadap penerimaan pajak restoran Kota Pangkalpinang. Subjek penelitian adalah restoran Kota Pangkalpinang yang terdaftar di Badan Keuangan Daerah Kota Pangkalpinang tahun 2022. Pengumpulan sempel menggunakan metode purposive sampling sebanyak 61 responden. Data yang digunakan adalah data primer berupa kuesioner dan data sekunder yaitu jumlah restoran yang terdaftar di Badan Keuangan Daerah dan restoran yang terpasang Tapping Box tahun 2022 di Kota Pangkalpinang. Metode penelitian adalah metode kuantitatif dengan analisis regresi linier berganda dan alat analisis SPSS 26. Hasil penelitian membuktikan pengetahuan wajib pajak restoran dan penggunaan Tapping Box terhadap penerimaan pajak restoran Kota Pangkalpinang berpengaruh positif dan signifikan terhadap penerimaan pajak restoran Kota Pangkalpinang.
PENGEMBANGAN PRODUK OLAHAN IKAN DI DESA TUING MELALUI PENINGKATAN KUALITAS PACKAGING DAN PELATIHAN DIGITAL MARKETING Yanto Yanto; Duwi Agustina; Suhaidar Suhaidar
Jurnal Abdi Insani Vol 10 No 3 (2023): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v10i3.1011

Abstract

Tuing Village is a village in Bangka Regency which is famous for its natural products in the form of sea fish. Currently, sea fish caught by the people of Tuing Village are processed into processed foods such as fish balls, pempek, and salted fish. However, the problem is that the people of Tuing Village have not properly packaged their processed marine fish products. In addition, their products have not been marketed to other areas in Bangka district. Therefore, we think it is important to provide knowledge about improving product quality and digital marketing training to the people of Tuing Village. The implementation of improving the quality of packaging and digital marketing training uses two stages, namely the preparation and implementation stages of activities. The stages of implementing the activity are divided into two, namely socialization and training activities. Results: The people of Tuing Village can understand the importance of improving the quality of packaging for their processed products. This important information is obtained as long as they participate in the socialization and training that we provide regarding the importance of the quality of product packaging to the durability of the product inside. Apart from that, the people of Tuing Village also understand the importance of marketing through digital marketing to reach more potential consumers, especially in the Bangka Belitung Islands Province. Conclusion: The conclusion of this activity is: increasing the skills of the Tuing village community in the form of using digital marketing and improving the quality of product packaging.
Co-Authors Alvin Tandika Anggraeni Yunita Athur Waga Ilhamsyah Athur Waga Ilhamsyah Ayu Wulandari Devi Valeriani Dian Prihardini Wibawa Estika Fitriani Fitari, Tiara Hamsani Hamsani Ineu Sulistiana Joswati01 Julia Julia Julia Julia Maya Yusnita Megatari, Nur Nabilah, Adzanah Firyal Neta Dian Lestari Oniela Ramadhana Ulyasari Rulyanti Susi Wardhani Septiana Nurwenda Suhaidar Suhaidar Suhaidar Suhaidar Suhaidar Wenni Anggita Yanto Yanto YANTO YANTO