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All Journal Jurnal Bisnis dan Manajemen Assets : Jurnal Ekonomi, Manajemen dan Akuntansi BAKI (Berkala Akuntansi dan Keuangan Indonesia) AKRUAL: Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi AKUNESA
Maharani, Husnunnida
Universitas Internasional Semen Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analysis of MSME Actors’ Behavior in Preparing Financial Statements With Modified Theory of Planned Behavior Maharani, Husnunnida
AKRUAL: JURNAL AKUNTANSI Vol 10, No 2 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n2.p135-144

Abstract

This research aimed to examine factors that can increase the MSME actors? interest in preparing financial statements dan relate this interest to the MSME actors? actual behavior of preparing financial statements. This research modified the Theory of Planned Behavior (TPB)  by adding ?self-efficacy? construct. This research employed a survey method by using questionnaires to collect the data from the research samples of MSME actors assisted by PT. Semen Indonesia (Persero) Tbk. The samples selected were those who had prepared financial statements, amounted to 100 respondents. Moreover, the researcher used a Partial Least Square (PLS) in the data analysis. The results showed that ?interest? construct positively affected the MSME actors? behavior of preparing financial statements. Attitudes, subjective norms, behavioral control, and self- efficacy also had a positive effect on the MSME actors? interest in preparing financial statements. The implications of the results of this research can be used as evaluation materials by the Partnership and Environmental Development Programs of PT. Semen Indonesia (Persero) Tbk. to create more MSME actors with the capability of preparing financial statements. This capability can facilitate the process of monitoring and evaluating the performance of MSMEs by providing the required factors through training and development programs.
Analysis of MSME Actors’ Behavior in Preparing Financial Statements With Modified Theory of Planned Behavior Maharani, Husnunnida
AKRUAL: JURNAL AKUNTANSI Vol 10, No 2 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n2.p135-144

Abstract

This research aimed to examine factors that can increase the MSME actors’ interest in preparing financial statements dan relate this interest to the MSME actors’ actual behavior of preparing financial statements. This research modified the Theory of Planned Behavior (TPB)  by adding ‘self-efficacy’ construct. This research employed a survey method by using questionnaires to collect the data from the research samples of MSME actors assisted by PT. Semen Indonesia (Persero) Tbk. The samples selected were those who had prepared financial statements, amounted to 100 respondents. Moreover, the researcher used a Partial Least Square (PLS) in the data analysis. The results showed that ‘interest’ construct positively affected the MSME actors’ behavior of preparing financial statements. Attitudes, subjective norms, behavioral control, and self- efficacy also had a positive effect on the MSME actors’ interest in preparing financial statements. The implications of the results of this research can be used as evaluation materials by the Partnership and Environmental Development Programs of PT. Semen Indonesia (Persero) Tbk. to create more MSME actors with the capability of preparing financial statements. This capability can facilitate the process of monitoring and evaluating the performance of MSMEs by providing the required factors through training and development programs.
DETERMINAN PERILAKU PENGGUNAAN MICROSOFT EXCEL DALAM MENYUSUN ANGGARAN Husnunnida Maharani
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 8 No 1 (2018): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v8i1.5915

Abstract

This study aims to examine the factors that influence student behavior in budgeting using Microsoft Excel applications. This study develops model Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB) by adding self efficiacy variable. The sample used in this study is the accounting students of the International University of Semen Indonesia 6th semester who took the subject of Budgeting as many as 48 respondents. The result of this study is the construct of the positive effect on the behavior of Microsoft Excel usage. Usability, credibility, attitudes, behavioral control, and self-confidence have a positive effect on the interest in using Microsoft Excel. Ease and subjective norms have a negative effect on the interest in using Microsoft Excel. The implication of this study is that the lecturer of the course subject to budgeting should pay more attention to usability, credibility, attitude, behavior control, and self efficacy of student to increase interest in using Microsoft Excel applications in budgeting.
THE LEVEL OF ACCOUNTING UNDERSTANDING OF MILLENIAL BUSINESSMAN IN EAST JAVA Wenny Karuniawati; Husnunnida Maharani; Alfiana Fitri
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i1.21939

Abstract

The purpose of this study is to examine the effect of emotional intelligence which includes self-introduction, self-control, motivation, and empathy as well as learning behavior on the level of accounting understanding. The sample in this study used millennial businessmen in East Java. This research was conducted on 98 (ninety eight) millennial businessmen in 19 (nineteen) cities in East Java using purposive sampling technique. This study uses the statistical method of Partial Least Square (PLS). The results of this study indicate that self-control, empathy and learning behavior affect the level of accounting understanding. The implication of this research is that millennial businessmen should consider every impact of their actions, care for the surrounding environment, and read accounting material to increase knowledge related to accounting.
Analysis of MSME Actors Behavior in Preparing Financial Statements With Modified Theory of Planned Behavior Husnunnida Maharani
AKRUAL: JURNAL AKUNTANSI Vol 10 No 2 (2019): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n2.p135-144

Abstract

This research aimed to examine factors that can increase the MSME actors interest in preparing financial statements dan relate this interest to the MSME actors actual behavior of preparing financial statements. This research modified the Theory of Planned Behavior (TPB)  by adding ˜self-efficacy construct. This research employed a survey method by using questionnaires to collect the data from the research samples of MSME actors assisted by PT. Semen Indonesia (Persero) Tbk. The samples selected were those who had prepared financial statements, amounted to 100 respondents. Moreover, the researcher used a Partial Least Square (PLS) in the data analysis. The results showed that ˜interest construct positively affected the MSME actors behavior of preparing financial statements. Attitudes, subjective norms, behavioral control, and self- efficacy also had a positive effect on the MSME actors interest in preparing financial statements. The implications of the results of this research can be used as evaluation materials by the Partnership and Environmental Development Programs of PT. Semen Indonesia (Persero) Tbk. to create more MSME actors with the capability of preparing financial statements. This capability can facilitate the process of monitoring and evaluating the performance of MSMEs by providing the required factors through training and development programs.
The Effect of Green Intellectual Capital on SMEs’ Business Sustainability Alfiana Fitri; Erlina Diamastuti; Fitri Romadhon; Husnunnida Maharani
Jurnal Bisnis dan Manajemen Vol 9, No 1 (2022): Jurnal Bisnis dan Manajemen Volume 9 Nomor 1 Tahun 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v9i1.7476

Abstract

This study aims to examine the effect of the dimensions of green intellectual capital, i.e. green human capital, green structural capital, and green relational capital, on SMEs’ business sustainability.  The data of this quantitative research was collected from a survey of 100 respondents and analyzed by using partial least squares. This study shows that green human capital and green structural capital have no significant effect on SMEs’ business sustainability and that green relational capital influences the sustainability of SMEs’ business. The findings enrich the abundance of knowledge concerning green intellectual capital, especially in the context of SMEs, and prove that green intellectual practices in the SMEs sector are still relatively low. They also imply that SMEs actors should pay more attention to the relational aspect as a relationship with stakeholders is the primary source of strength to win the competition.
The Effect of Superior’s Reputation and the Need for Achievement Character on Budgetary Slack: An Experimental Study Fitri Romadhon; Alfiana Fitri; Husnunnida Maharani; Niluh Putu Dian Rosalina Handayani Narsa
Jurnal Ilmiah Akuntansi Vol 7 No 1: June 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i1.43117

Abstract

The purpose of this study is to examine the role of the superior's reputation and the character of subordinates referred to as need for achievement (NFA) toward budgetary slack. We employed experimental method with a factorial design of 2 (superior reputation) x 2 (need for achievement). Hypothesis testing was conducted using two-way ANOVA. By using as many as 78 accounting and management students as experimental participants, t he results prove that subordinates who have superiors with favorable reputations tend to create a lower slack than those who have superiors with unfavorable reputations. Meanwhile, if a subordinate has a high need for achievement character, then the subordinate will tend to create a higher budgetary slack. Further, this study shows that budgetary slack tends to be created by subordinates with high need for achievement characters can be lowered if they get a favorable superior than an unfavorable one.
Pengaruh Transparansi Pajak, Sosialisasi Perpajakan, Pemeriksaan, Sanksi, dan Omset terhadap Kepatuhan Wajib Pajak Restoran Nenis Fedianesti Laila; Husnunnida Maharani; Muhammad Akbar
Jurnal Akuntansi Vol 10 No 3 (2022): AKUNESA (Mei 2022)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v10n3.p68-83

Abstract

Penelitian ini. digunakan untuk menguji. pengaruh transparansi pajak, sosialisasi perpajakan, pemeriksaan, sanksi, dan omset terhadap. kepatuhan wajib. pajak restoran. Populasi penelitian ini yaitu wajib pajak restoran yang tercatat di Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah (BPPKAD) Kabupaten Gresik. Penelitian ini.merupakan penelitian.kuantitatif dengan.data primer berupa kuesioner atau angket. Teknik pengambilan.sampel penelitian ini yaitu.Convenience Sampling dan menggunakan rumus slovin sehingga mendapatkan 66 wajib pajak restoran sebagai responden. Pengujian hipotesisi dilakukan dengan menggunakan regresi linier.berganda.dengan bantuan SPSS versi 26. Hasil penelitian.menunjukkan bahwa transparansi pajak berpengaruh terhadap kepatuhan wajib pajak restoran, sosialisasi peerpajakan berpengaruh terhadap kepatuhan wajib pajak restoran, pemeriksaan berpengaruh terhadap.kepatuhan wajib pajak restoran, sanksi tidak.berpengaruh terhadap.kepatuhan wajib pajak restoran, omset tidak.berpengaruh terhadap kepatuhan.wajib pajak restoran. Kata Kunci: Transparansi Pajak, Sosialisasi Perpajakan, Pemeriksaan, Sanksi, Omset
ACCEPTABLENESS ANALYSIS OF THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY PROGRAMS WITH SOCIAL LICENSE TO OPERATE Diamastuti, Erlina; Romadhon, Fitri; Faizty, Nur Eliza; Maharani, Husnunnida
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 4 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i4.6460

Abstract

This study aims to establish the practice of Corporate Social Responsibility in one of Indonesia's cement companies. CSR practice in some State-Owned Enterprises (BUMN) is mandatory. As an effort of community development, the planned and realized CSR program needs to be evaluated for its acceptability by the community. The indicators to evaluate the effort of community development are to improve a sense of community belonging, including commitment as the ability to solve problems and access to resources. One of the tools that can be used to perform evaluations related to the acceptableness of CSR programs is the Social License to Operate (SLO). The SLO method was implemented through a series of stages: interview, FGD, and questionnaire deployment. Based on these stages, the SLO levels influenced the community's perception of acceptance of implementing CSR programs. SLO assessment showed that one of Indonesia's cement companies had obtained a social license at the approach level. The social license to operate can indicate the success rate of a program received by the community.
Co-Authors Alfiana Fitri Erlina Diamastuti Erlina Diamastuti, Erlina Faizty, Nur Eliza Muhammad Akbar Nenis Fedianesti Laila Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani Romadhon, Fitri Wenny Karuniawati