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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Media Mahardhika JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Journal of Innovation in Business and Economics Jurnal Inovasi Ekonomi Jurnal Abdi Insani JIM (Jurnal Ilmu Manajemen) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Economy, Education and Entrepreneurship (IJE3) AKUNSIKA: Jurnal Akuntansi dan Keuangan EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat

Kartika Dewi Sri Susilowati

Politeknik Negeri Malang

Author-ID : 1839216

Agriculture, Biological Sciences & Forestry 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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Dampak Perilaku Machivellian dan Equity Sensitivity Terhadap Persepsi Etis Mahasiswa Akuntansi (Studi Pada Mahasiswa Prodi Akuntansi Manajemen Politeknik Negeri Malang) Ivana Larasati Putri Navalina; Kurnia Ekasari; Kartika Dewi Sri Susilowati
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 5 No 2 (2020): Jurnal NUSAMBA
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v5i2.14472

The purpose of this study to determine the effect of machiavellian and equity sensitivity on ethical perception of accounting students in State Polytechnic of Malang.. The population used in this study were students of accounting management in State Polytechnic of Malang. The sample selection was determined using the purposive sampling method. Based on this method, 209 students were sampled from 1654 population numbers. To test the hypothesis, the researcher used multiple linear regression analysis by using SPSS 16.0. The results of analysis with multiple linear regression methods show that Machiavellian has a positive effect on ethical perception of accounting students. Equity Sensitivity has a positive effect on ethical perception of accounting students. Jointly tested, machiavellian and equity sensitivity have affect on ethical perception of accounting students.

Mengungkap Arti Perilaku Etis Menurut Fresh Graduate Akuntansi Khoirin Azaro; Kurnia Ekasari; Kartika Dewi Sri Susilowati
Journal of Applied Accounting and Taxation Vol 5 No 2 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v5i2.2110

This is the field of study that deals with accounting ethics. This turns out to be even more problematic because the emergence of cases involving the accounting profession within a few years has disfigured the credibility of the accounting profession. Every ethical or unethical behavior carried out by accountants depends on each individual. One of the simplest ways of tackling this problem is the presence of education about ethical awareness of accounting skills, especially in a business context that requires relevant reporting. The overall goal of this work was to find out how the meaning of ethical behavior according to accounting fresh graduates. This study uses qualitative approach through interpretative. For this study, we analyzed the data collected from interview. There were 4 participants in this research. From the results, it is clear that ethics in concept and practice is not much different and ethics is something that must appear in every aspect of life. Ethics must be present in individuals and ethics becomes important in the work as a basis for take an action. This conclusion follows from the fact that ethics education influences the accounting practices of fresh graduate accounting.

ANALISIS PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN UKURAN DEWAN DIREKSI TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN MAKANAN DAN MINUMAN DI INDONESIA) Kartika Dewi Sri Susilowati; Triesti Candrawati; Aang Afandi
JIM (Jurnal Ilmu Manajemen) Vol 4, No 2 (2018): JURNAL ILMU MANAJEMEN
Publisher : BADAN PENERBITAN UNIVERSITAS WIDYAGAMA

Tujuan dari penelitian ini adalah untuk menguji pengaruh ukuran perusahaan, profitabilitas dan ukuran dewan direksi pada pengungkapan tanggung jawab sosial perusahaan. Sampel sejumlah 17 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode tahun 2014 dan 2015 dengan kriteria selalu mempublikasikan laporan keuangannya, selalu melaporkan kegiatan tanggung jawab sosial perusahaan dan selalu memiliki keuntungan selama periode observasi. Dengan menggunakan analisis Partial Least Square (PLS) menggunakan PLS Smart Software, hasilnya menunjukkan pengaruh yang signifikan dari Ukuran terhadap CSR. Dengan nilai koefisien jalur sebesar 0,292 dan positif, dapat dikatakan semakin besar ukuran perusahaan semakin tinggi pula CSR. Analisis juga menunjukkan bahwa ada pengaruh positif yang signifikan antara ROA pada CSR. Dengan nilai koefisien jalur positif sebesar 0,471, dapat diartikan bahwa peningkatan ROA juga akan meningkatkan CSR. Begitu juga sebaliknya, jika ROA rendah, maka akan menyebabkan CSR ikut menurun. Di sisi lain, tidak ada pengaruh yang signifikan antara jumlah Direksi terhadap CSR. Dengan nilai positif dari koefisien jalur untuk 0162, dapat diartikan bahwa peningkatan dalam ukuran Dewan Direksi juga akan meningkatkan CSR. Analisis PLS juga menunjukkan bahwa ROA, Ukuran dan DK memiliki pengaruh pada CSR dengan daya prediksi keseluruhan model untuk 0,435, atau 43,5%, sedangkan 56,5% dipengaruhi oleh faktor atau variabel lain yang tidak termasuk dalam persamaan model. Kata Kunci: CSR, ROA, Direksi.

SME Internal Control: How is compliance with COSO Framework? Bimo Setyawan; Nur Indah Riwajanti; Kartika Dewi Sri Susilowati
Dinasti International Journal of Economics, Finance & Accounting Vol 2 No 2 (2021): Dinasti International Journal of Economics, Finance & Accounting (May - June 2021
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i2.865

Malang, East Java Indonesia, is a tourist city with natural beauty and a large variety of food and beverage industries, including Coffee Shops. The purpose of this study was to evaluate the compliance of the internal control implementation of the SMEs (Small Medium Enterprises) food and beverage based on the COSO Framework. This research is qualitative research with a case study method that uses components of the COSO Framework as basis analysis of four coffee shops in Malang City. The results show that there are differences between theory and practice in the field. Generally, among five components of the COSO Framework, the Control Activities component has not been considered important in internal control. Hence, there are some cases of irregularities that create or negligence in each coffee shop. It can be concluded that SME still need control over their business to eliminate fraud; therefore, separation of duties is required.

The influence of leader-member exchange and organizational climate on military organizational commitment Adya Hermawati; Hartini Prasetyaning Pawestri; Kartika Dewi Sri Susilowati; Martaleni Martaleni; Roby Sambung
Jurnal Inovasi Ekonomi Vol. 6 No. 03 (2021): December
Publisher : Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v6i03.18276

This study aims to determine the effect of leader-member exchange and organizational climate on organizational commitment mediated by work performance. This study is explanatory research, and the sample analysis of this research is the military personnel of the 30th maintenance department, Abdul Rachman Saleh Malang Airbase. In this study, the researchers set a sample size of 100 respondents and tested the research’s model by the Partial Least Square approach. This study shows that organizational climate can directly encourage organizational commitment while leader-member exchange has a positive effect when mediated by work performance.

PELATIHAN AKUNTANSI TERAPAN BERBASIS ANDROID PADA USAHA MIKRO, KECIL DAN MENENGAH (UMKM) ANGGOTA KAMAR DAGANG DAN INDUSTRI INDONESIA (KADIN) KOTA MALANG Kartika Dewi Sri Susilowati; Nur Indah Riwajanti; Riezky Amalia; Muhammad Muwidha; Hari Purnomo
Jurnal Abdi Insani Vol 8 No 2 (2021): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v8i2.395

Kelompok UMKM mengalami kesulitan dalam menyajikan laporan keuangan yang handal dan memadai yang sesuai dengan Standar Akuntansi Keuangan yang berlaku. Akibatnya mereka tidak mengetahui secara pasti berapa tingkat keuntungan atau kerugian dari usaha yang sedang mereka jalani. Kegiatan Pengabdian Kepada Masyarakat (PkM) bertujuan untuk meningkatkan keterampilan pelaku UMKM dalam pembuatan dan penyusunan laporan keuangan yang memenuhi Standar Akuntansi Keuangan (SAK) EMKM (Mikro, Kecil dan Entitas Menengah) dengan menggunakan software aplikasi akuntansi LAMIKRO berbasis android. Kegiatan ini diikuti oleh 17 UMKM yang tergabung sebagai anggota Kamar Dagang dan Industri Indonesia (KADIN) Cabang Malang. Metode pelatihan yang digunakan adalah ceramah, demonstrasi dan praktek. Hasil dari kegiatan ini menunjukkan peserta mendapatkan kemudahan dalam menyusun dan mencetak laporan keuangan. Adapun kendala atau kesulitan yang dihadapi peserta (UMKM) adalah kurangnya penguasaan peserta terhadap penggunaan software aplikasi akuntansi LAMIKRO karena waktu pelatihan yang terbatas sehingga akan sulit untuk menerapkan format akuntansi sederhana tersebut setelah acara pelatihan berakhir

Perilaku Tidak Etis Akuntan : Melihat dari Persepsi Mahasiswa Akuntansi Politeknik Negeri Malang Ahmad Mustofa; Kurnia Ekasari; Kartika Dewi Sri Susilowati
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 1, No 2, Juli 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

The purpose of this research was to determine the effect of ethical orientation of idealism and ethical knowledge on the accountant's unethical behavior from the perception of accounting students. This research was conducted to students majoring in accounting at the State Polytechnic of Malang at least Accounting, Management Accounting, and Finance study programs. The data used are primary data in the form of an online questionnaire (google form). This type of research is a quantitative descriptive using SPSS analysis. The population of this study was 439 students with a sample counted 210 respondents using purposive sampling and the Slovin formula with an accuracy rate of 95%. The results of this study indicate that the ethical orientation of idealism does not significantly influence the accountant's unethical behavior, while ethical knowledge has a negative and significant effect on the accountant's unethical behavior. However, the ethical orientation of idealism and ethical knowledge together significantly influence the accountant's unethical behavior

Penerapan Akuntabilitas dan Tranparansi Daring pada Penjual E-Commerce dan Media Sosial Menggunakan Metode Netnografi Firda Rahmawati; Kurnia Ekasari; Kartika Dewi Sri Susilowati
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 3, No 1, Januari 2022
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Tujuan dari penulisan ini yaitu mengobservasi bagaimana akuntabilitas dan transparansi online pada seller e-commercedan media sosial. Kejujuran dan tanggung jawab merupakan faktor-faktor yang dapat mempengaruhi niat beli kustomer untuk online shopping. Penelitian ini menggunakan e-commerce dan media sosial seperti Shopee dan Twitter, yang dimana ulasan digunakan untuk melihat peringkat popularitas toko.

THE ROLE OF SOCIAL CAPITAL IN THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY (CSR): LESSON LEARNED FROM PT. UNILEVER INDONESIA TBK Kartika Dewi Sri Susilowati
Journal of Innovation in Business and Economics Vol. 1 No. 01 (2017): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jibe.v1i01.5328

This study was conducted to provide an overview on how the multi-stakeholders partnership model on the Black Soybeans Project capable of creating economic value to all parties involved in the project. This paper focuses strongly on the role of social capital in multi-stakeholders partnership model which was developed by PT. Unilever Indonesia Tbk in the implementation of corporate social responsibility in Bantul, Yogyakarta. In this research context social capital is defined as the networks, trust, norms and commitment that enable Unilever and its stakeholders to achieve mutual defined goals through collaboration. This is a post-positivist paradigm phenomenology-interpretive research. Data were collected by conducting in-depth interviews with key informants involved in the project e.g. university’s academicians, NGO, financial institutions, farmers, women/wives of farmers and Unilever of Indonesia Foundation. The study shows that the partnership was created based on the principle of symbiosis-mutualism, where each partner gets some benefits from its partnership. The partnership was developed to empower black soy beans farmers to provide a guarantee supply of black soybeans with a quantity, quality and price in accordance with the standards established by the Unilever. In cooperation with various stakeholders, Unilever has developed some production centers of black soybeans to fulfill it needs. By doing this, the company is able to improve the quality of life of the farmers. Therefore, this project has fulfilled two different values: economics (business) value and social value.

THE DESIGN OF ACCOUNTING INFORMATION SYSTEM OF RECEIPTS ANF CASH DISBURSEMENT USING PAYMENT GATEWAY METHOD AT PT MAXCHAT INOVASI INDONESIA Yulfi Haniyah Farasary; Kartika Dewi Sri Susilowati; Kurnia Ekasari
International Journal of Economy, Education and Entrepreneurship Vol. 3 No. 2 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i2.184

This study aims to design an accounting information system for cash receipts and disbursements using the existing payment gateway method at PT Maxchat Inovasi Indonesia. Data collection methods used are field research methods, interviews and literature study. While the development of the software system that the author uses uses an agile model. The information technology used in this research is Bizagi, MySQL application, and Midtrans Payment Gateway. This research was conducted at PT Maxchat Inovasi Indonesia. Based on the discussion in this research, the suggestion for the object, namely PT Maxchat Inovasi Indonesia, is to evaluate ongoing business processes including responsibilities according to the job description. Suggestions for future researchers are expected to be able to innovate and explore optimally

Co-Authors Aang Afandi Adya Hermawati Ahmad Mustofa Bimo Setyawan Fajar Islamiyah Rahmawati Firda Rahmawati Hari Purnomo Hari Purnomo Hartini Prasetyaning Pawestri Ivana Larasati Putri Navalina Khoirin Azaro Kurnia Ekasari Kurnia Ekasari Martaleni - Muhammad Muwidha Muhammad Muwidha Nur Indah Riwajanti Nur Indah Riwajanti Nurafni Eltivia Riezky Amalia Riezky Amalia Riwajanti, Nur Indah Roby Sambung Triesti Candrawati Yulfi Haniyah Farasary

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