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Ajeng Tita Nawangsari
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INDONESIA
Akuntansi : Jurnal Akuntansi Integratif
Published by Universitas Islam Negeri Sunan Ampel
ISSN : 25025376     EISSN : 27150658     DOI : 10.15642/jai
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Financial Accounting Managerial Accounting Sharia Accounting Public Sector Accounting Behavioral Accounting Capital Market and Investment Auditing Taxation Accounting Education Accounting and Managerial Information System Non-Positivism Accounting Research
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 190 Documents
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Faktor Penentu Pemahaman Mahasiswa Akuntansi Era COVID-19 (Studi Empiris Mahasiswa Akuntansi di Jawa Timur) Tita Nawangsari, Ajeng
Akuntansi: Jurnal Akuntansi Integratif Vol. 6 No. 2 (2020): Volume 6 Nomor 2 Oktober 2020
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v6i2.314

Abstract

This study aims to provide empirical evidence regarding the factors that affect student’s understanding in accounting during Covid 19 pandemic in East Java. There are there variables tested which are learning from home that represent the attitude and behavior of accounting students, the avalilability of IT and students understanding regarding the accounting knowledge. This study is a quantitative method to empirically tested those factors. Sampling method was carried out using a proportional random sampling technique and data was collected using a survey method through an online questionnaire. The results showed that the learning from home variable and the availability of IT had a significant positive effect on students' accounting understanding.
Pengaruh Budaya Organisasi Terhadap Senjangan Anggaran dengan Komitmen Organisasi dan Partisipasi Anggaran Sebagai Variabel Intervening Aisyah, Nur; Susilowati, Endah
Akuntansi: Jurnal Akuntansi Integratif Vol. 7 No. 2 (2021): Volume 7 Nomor 2 Oktober 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i2.545

Abstract

Abstract The purpose of this study is to determine the effect of organization culture on budgetary slack with organizational commitment and budget participation as mediating variables. This research method uses a quantitative approach. The data collection technique is a questionnarie. The sample in this study uses purposive sampling that is 60 samples. The analysing technique of this study uses Smart PLS 3.0. The results of this study are organization culture that has a significant effect on organization commitment, organization culture has a significant effect on budgetary participation, organization commitment has a significant effect on budgetary slack, organization culture doesn't have a significant effect on budgetary slack, organization culture has an effect on budgetary slack mediated by organization commitment, and organization culture influence the budgetary slack which is mediated by budget participation.
Manajemen Laba, Tata Kelola Perusahaan, Persaingan Pasar Produk Terhadap Perilaku Sticky Cost di Moderasi Kebijakan Insentif Pajak Fithriyyah, Nurul; Priono, Hero
Akuntansi: Jurnal Akuntansi Integratif Vol. 7 No. 2 (2021): Volume 7 Nomor 2 Oktober 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i2.562

Abstract

Abstract This purpose of this study was to determine the effect of earnings management, corporate governance, product market competition on sticky cost behavior by tax incentive policies. This research method uses a quantitative approach. The data collection technique is secondary data of annual financial reports on retail sub-sector companies listed on the Indonesia Stock Exchange for 2016-2020 a total of 28 companies. The samples were determined using purposive sampling. The data analysis method uses moderated regression analysis (MRA). The results of the study are earnings management, corporate governance have a positive and significant effect on sticky cost, and The tax incentive policy is able to moderate the relationship between corporate governance and sticky cost behavior. In this study, it helps to understand the cost behavior of retail sector companies, so it is expected that company management can more accurately estimate the value of the company in the future. The next research is expected to use a qualitative approach to expand studies related to research linking sticky cost behavior.
Karakteristik Perusahaan dan Good Corporate Governance Sebagai Determinan Internet Financial Reporting di Indonesia Ningdiyah, Endra Wahyu; Wahidahwati, Wahidahwati; Asyik, Nur Fadjrih
Akuntansi: Jurnal Akuntansi Integratif Vol. 7 No. 2 (2021): Volume 7 Nomor 2 Oktober 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i2.567

Abstract

Abstract This study aims to determine the effect of company characteristics and corporate governance on internet financial reporting in pharmaceutical companies in Indonesia for the 2015-2019 period. Variables The characteristics of the companies examined in this study are company size, profitability, liquidity, leverage and company registered age, while corporate governance is measured by the structure of public ownership and the size of the board of commissioners. The sampling method used was purposive sampling method. The number of companies sampled in this study were 8 pharmaceutical companies listed on the IDX in the 2015-2019 period. The data used are secondary data. The data analysis method used in this research is logistic regression. The results of this study indicate that liquidity and leverage have an effect on the timeliness of IFRs. However, company size, profitability, company registered age, public ownership structure and board size do not affect the timeliness of IFRs.
Analisis Implementasi PSAK 71 Terhadap Cadangan Kerugian Penurunan Nilai (Studi Kasus Pada PT Bank XYZ Tbk) Rahayu, Duwi
Akuntansi: Jurnal Akuntansi Integratif Vol. 7 No. 1 (2021): Volume 7 Nomor 1 April 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i1.315

Abstract

Abstract PSAK 71 is officially effective in 2020, banking issuers are required to include the formation of CKPN. The purpose of this study is to determine the analysis of the implementation of PSAK 71 against the allowance for impairment losses at PT. Bank XYZ Tbk. The data analysis of this research was carried out from 2017 to 2019, because PT. Bank XYZ Tbk has implemented PSAK 71 from an early age in 2017. The method used in this research is descriptive qualitative. The results of this study are the determination of CKPN, recognition and measurement of CKPN PT. Bank XYZ Tbk is in compliance with PSAK 71. Where PT. Bank XYZ Tbk recognizes and measures allowance for losses for financial instruments totaling ECL - 12 months if credit risk is low and there is no significant increase. On the other hand, PT. Bank XYZ Tbk will recognize and measure the allowance for losses for financial instruments based on the ECL lifetime of the financial instrument, if the credit risk of the financial instrument has experienced a significant increase from the time of initial recognition. PT. XYZ Tbk uses information that is forward looking.
Model Proses Pembelajaran Akuntansi: Peran Teknologi Informasi di Kalangan Dosen Akuntansi Pada Masa Pandemi Ravita Hanun, Nur; Hanif, Aisha; Yani, Muhammad
Akuntansi: Jurnal Akuntansi Integratif Vol. 7 No. 1 (2021): Volume 7 Nomor 1 April 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i1.384

Abstract

Abstract This study aims to test empirically: 1) The role of IT 2) The effect of the accounting learning process 3) Institutional response to Covid-19 on Teaching Performance of Accounting lecturers with Transfer Knowledge as an Intervening Variable, which consists of three independent variables, namely the Role of IT (X1) , Accounting Learning Process (X2), Institutional Response to Covid-19 (X3) with the dependent variable Accounting Lecturer Teaching Performance (Y), and the intervening variable Transfer Knowledge (Z). The source of the data used in this study comes from the answers to the questionnaires distributed to the Accounting Lecturers in Indonesia. The questionnaire was distributed via the geogle link from, the respondents who filled in were 124 people. The analysis technique uses data that includes the outer model, inner model and path analysis with Smart PLS 3.0. The results of this study are that the accounting learning process and institutional responses to Covid-19 have a positive and significant effect on the teaching performance of accounting lecturers and are mediated by transfer knowledge.
Pengaruh Kepemilikan Institusional, Ukuran dan Umur Perusahaan Terhadap Praktik Perataan Laba (Studi Kasus Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019) Christina Burhan, Melissa; Malau, Harman
Akuntansi: Jurnal Akuntansi Integratif Vol. 7 No. 1 (2021): Volume 7 Nomor 1 April 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i1.440

Abstract

Abstract The study aims to examine the effect partially and simultaneously between Institutional Ownership, Firm Size, Age, on Income Smoothing. The research was conducted use quantitative methods. The population in this study is 20 of state-owned companies listed on the IDX during period 2017 to 2019 (3 years). In order to obtain 60 as research sample. The data collected were analyzed and processed with the formula in Microsoft Excel and then using software SPSS 22. The data analysis technique is descriptive, significance test (F test), multiple linear regression, determination coefficient. Testing the classic assumption have 4 stages, that is autocorrelation test, multicollinearity test, normality test, and heteroscedasticity test. The results showed that: (1) There are significant influence between Institutional Ownership and Firm Size to Income Smoothing. (2) No significant effect between Firm Age to Income Smoothing. (3) Simultaneously a significant between Institutional Ownership, Firm Size and Firm Age on Income Smoothing.  
Pengaruh Regulasi PPN dan PPnBM serta Pendapatan terhadap Minat Beli Kendaraan Bermotor Roda Empat (Mobil) di Indonesia Dian Anggraeni; Hasna Mudiarti
Akuntansi: Jurnal Akuntansi Integratif Vol. 8 No. 1 (2022): Volume 8 Nomor 1 April 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i1.766

Abstract

This study aims to analyze the influence of the Minister of Finance Regulation Number 77/PMK.010/21 and income on interest in purchasing car in Indonesia. This research is a quantitative study with the Indonesian population and the sampling is determined by random sampling method by distributing questionnaires randomly in several areas. The data was analyzed using the PLS analytic method with SmartPLS software, which included evaluation of the measurement, evaluation of the structural model, and hypothesis testing. The results revealed that regulation and income had a positive and significant effect on interest in car. The R-Squares value was obtained at 61.8%, indicating that the interest in purchasing four-wheeled motorized vehicles is influenced by regulation and income, with the rest explained by other variables not included in this study.
Mosukuru: sebagai Wujud dari Metode Pencatatan Akuntansi oleh Pedagang di Pasar Tradisional Gorontalo Thalib, Mohamad Anwar; Monantun, Widy Pratiwi
Akuntansi: Jurnal Akuntansi Integratif Vol. 8 No. 1 (2022): Volume 8 Nomor 1 April 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i1.816

Abstract

This study aims to construct the method of accounting records by traders in traditional markets. This study uses an Islamic paradigm with an Islamic ethnomethodology approach. There are five stages of data analysis; amal, ilmu, iman, informasi wahyu, and ihsan (amiiin). The results of the study find that there are two methods of accounting records; first, record expenses on paper and in memory; second, record profits on paper and in memory. Both methods are driven by gratitude (sukuru) for the income given by God.
Praktik Akuntansi Sederhana Peternak Cacing : Sebuah Studi Fenomenologi di Desa Cabean Kabupaten Madiun Provinsi Jawa Timur Nawangsari, Ajeng Tita; Cahyanti, Kharisma Galuh; Junjunan, Mochammad Ilyas
Akuntansi: Jurnal Akuntansi Integratif Vol. 8 No. 1 (2022): Volume 8 Nomor 1 April 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i1.856

Abstract

This study aims to answer the question of how simple accounting practices for worm farmers are based on the meaning of accounting for worm farmers. The research method used in this research is multiparadigm research with interpretive as the paradigm. The analysis tool uses transcendental phenomenology with data collection through interviews, observation and documentation. Then the data were analyzed using a set of transcendental phenomenological methods. Among others, analyzing noema, epoche, noesis, intentional analysis, eidetic reduction and finally discussing the results of the interview data. The results of this study are the accounting practices of worm breeders based on the meaning of accounting understood by the informants. The result of this interpretation is "a practice of managing finances by memory or simple recording". Accounting is interpreted as such in accordance with the experience and awareness of worm breeders in running their business. Such meaning outputs to the accounting practices carried out by each informant. The practice referred to here is the practice of recording, measuring costs and also determining profits.

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