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All Journal Journal of Economics, Business, & Accountancy Ventura International Journal of Economics, Business and Accounting Research (IJEBAR) wacana equiliberium (jurnal pemikiran penelitian ekonomi) Indonesian Journal of Law and Economics Review Nusantara Science and Technology Proceedings Behavioral Accounting Journal
Sofie Yunida Putri
Universitas Pembangunan Nasional “Veteran” Jawa Timur
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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Disrupsi Profesi Akuntan Di Era Revolusi Industri 4.0 Istiyanatul Mahbubah; Sofie Yunida Putri
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 8 No 2 (2020): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2020
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.8.2.73-78

Abstract

This research discusses the disruption of the Accountant Profession in the Era of the Industrial Revolution 4.0, with the aim of analyzing the threats and opportunities of Industrial Revolution 4.0 for the existence of the accountant profession and how to deal with it, in the 4.0 industrial revolution there were very significant changes in various sciences and professions, so that they were able to disrupt the profession. Accountant. This study used a qualitative method with a phenomenological approach, with data collection techniques through semi-structured interviews with both informants. Based on the results of interviews with the two informants, it can be seen that massive use of technology is one of the biggest impacts of disruption. The two informants also expressed the same opinion that the most important thing an accountant must have in the era of the industrial revolution 4.0 at this time is the figure of an accountant who is able to prepare himself to master technology and be ready to face the various changes and technological developments that accompany it.
The Implementation of Government Regulation Number 23 of 2018 (PP 23) to The Tax of MSMEs Sofie Yunida Putri; Acynthia Ayu Wilasittha
Nusantara Science and Technology Proceedings 4th Economics, Business, and Government Challenges 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2305

Abstract

PP No. 23 of 2018 is one of the tax reforms carried out by the Government for MSME actors as a form of development of PP No. 46 of 2013. Through this research, it is hoped that it will be known how the effect of the application of PP No. 23 of 2018 on the amount of tax that must be paid by the perpetrators. SMEs. In addition, this study also aims to find out whether the implementation of PP No. 23 of 2018 can provide advantages or disadvantages for MSMEs. This type of research is a qualitative research with a comparative descriptive analysis approach where the researcher conducts comparisons and comparative analysis related to the simulation of tax calculations when MSMEs apply PP No. 23 of 2018.
Implementation of Sustainable Development Goals in Mining Companies Listed on The Indonesia Stock Exchange in 2018-2020 Acynthia Ayu Wilasittha; Sofie Yunida Putri; Rizdina Azmiyanti
Nusantara Science and Technology Proceedings 4th Economics, Business, and Government Challenges 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2306

Abstract

Sustainable Development Goals (SDGs) is a global initiative designed by the United Nations General Assembly in 2015 to achieve sustainable development by emphasizing the 5Ps: People, Planet, Prosperity, Peace, and Partnership. With 17 integrated global goals, the SDGs are expected to be able to create synergy between humans and social, economic, and environmental aspects that are intended to be achieved by the year 2030. The Government of Indonesia has issued Presidential Regulation No. 59 of 2017 concerning the Implementation of Achieving Sustainable Development Goals (SDGs) to give some directions on how to implement the SDGs in Indonesia. This study aims to determine the implementation of the SDGs in mining companies in Indonesia in 2018-2020. This qualitative research uses the content analysis method using secondary data in the form of a Sustainability Report which contains disclosures of economic, environmental, and social performance. From this data, it will be analyzed whether companies in Indonesia have started implementing the SDGs and are consistently running them even during the Covid-19 pandemic. The population in this study are all mining companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sampling technique in this research is purposive sampling by taking a sample of mining companies that publish a Sustainability Report.
AN ANALYSIS OF HUMAN RESOURCE INFORMATION SYSTEM MANAGEMENT ON COMPANY PERFORMANCE Bayu Rama Laksono; Sofie Yunida Putri
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.2853

Abstract

This investigation plans to decide the administration of HR data frameworks at CV. Samaco, which is occupied with development administrations, is to discover how much impact HR data frameworks have on organization execution. The exploration method was to convey surveys to representatives with a populace of 60 workers, but since specialists zeroed in on research on development representatives, the examples taken were 30 representatives. The consequences of this examination demonstrate that HR data framework administration affects organization execution. In this structure, the ends that can be acknowledged from this examination are that the speculation can be acknowledged and its legitimacy is demonstrated. This demonstrates that the better the execution of human asset data framework administration, the better the organization execution CV. Samaco
DIGITAL DISRUPTION: PELUANG ATAU ANCAMAN BAGI EKSISTENSI PROFESI AKUNTAN DI MASA DEPAN Sofie Yunida Putri
Behavioral Accounting Journal Vol 2 No 2 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (493.583 KB) | DOI: 10.33005/baj.v2i2.44

Abstract

This study aims to examine the impact, both opportunities and threats, of digital disruption on the existence of the accounting profession in the future. This is a qualitative research with a transcendental phenomenology approach, which explores accountants' perspectives related to the digital disruption phenomenon faced by the accounting profession. Data collection was carried out with a semi-structured interview technique of three key informants who worked as educators at UPN "Veteran" Jawa Timur. The impact of digital disruption in this research is the impact of the use of virtual classroom systems on accountant educators and the use of accounting software for accountants. The results of this study indicate that digital disruption has no impact on the existence of the accounting profession as long as the accountant is able to adapt to technological developments. Therefore, to maintain its existence, an accountant must be able to adapt to technologicaldevelopments and increase his mastery of knowledge.
DAMPAK PERUBAHAN PERILAKU KONSUMEN SAAT PANDEMI COVID-19 PADA PENINGKATAN PENJUALAN BISNIS E-COMMERCE DI KABUPATEN SUMENEP Istiyanatul Mahbubah; Sofie Yunida Putri
Behavioral Accounting Journal Vol 4 No 1 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.381 KB) | DOI: 10.33005/baj.v4i1.119

Abstract

COVID-19 has resulted in various business sectors, especially MSMEs facing far greater challenges and uncertainties than before, so it is necessary to build greater adaptability through the digitalization process, a challenge for all business sectors to operate efficiently and safely. In addition, one way that can help them maintain efficiency and safe operations during the pandemic is to adopt digitalization or start switching from conventional trading methods to online trading, which is often known as electronic commerce (e-commerce). This spending medium is not new. However, due to the limitations and restrictions that existed during the pandemic, consumers tend to experience changes in shopping behavior, so of course this will affect the increase in e-commerce business sales. The study aims to identify how the impact of changes in consumer behavior during the COVID-19 pandemic on increasing sales of e-commerce businesses in Sumenep Regency. The method used in this research is quantitative using SPSS. The conclusion of this study states that there is a change in consumer behavior due to the COVID-19 pandemic which has an effect on increasing sales of E-Commerce business in Sumenep Regency. Which means that the pandemic has resulted in an increase in income for e-commerce business players, when compared to before the COVID-19 pandemic.
Machiavellian Personality, Commitment, and Self-Efficacy: Unraveling Whistleblowing Intentions in Accounting Students Rizdina Azmiyanti; Dwi Suhartini; Sofie Yunida Putri
Indonesian Journal of Law and Economics Review Vol 18 No 2 (2023): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i0.913

Abstract

This study investigates the relationship between commitment professionalism, Machiavellian personality, and whistleblowing intentions among accounting students, while examining self-efficacy as a moderating variable. Conducted on a sample of 200 7th-semester accounting students at Universitas Pembangunan Nasional "Veteran" Jawa Timur, the study employs a quantitative approach, using primary data collected through an online survey. Analysis with WarpPLS 7.0 reveals that high commitment and professionalism in accounting students can foster whistleblowing intentions without requiring high self-efficacy. Similarly, students with high Machiavellian personalities demonstrate whistleblowing motivation, independent of self-efficacy levels. These findings suggest that accounting students possess a heightened awareness of the importance of whistleblowing, which should be further nurtured through education and reinforcement of ethical principles in order to produce graduates with strong moral character and commitment to professional integrity.Highlights: Personality traits significantly impact whistleblowing intentions. Self-efficacy plays a crucial role in fostering ethical behavior. Enhancing ethical awareness is vital for shaping future accountants. Keywords: whistleblowing intentions, Machiavellian personality, commitment professionalism, self-efficacy, accounting students.
Whistleblowing Intention in Accounting Students with Locus of Control as a Moderating Variable Dwi Suhartini; Rizdina Azmiyanti; Sofie Yunida Putri
Journal of Economics, Business, & Accountancy Ventura Vol 25, No 3 (2022): December 2022 - March 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i3.3257

Abstract

Academic fraud committed by accounting students is an important phenomenon to study. This study aims to examine the effect of professional commitment and achiavellian attitudes on whistleblowing intention with locus of control as a moderating variable. This study uses a quantitative approach. The subjects of the analysis are accounting students at state universities in Surabaya. Sampling is carried out using a non-probability sampling technique with quota sampling. Data collection is carried out using a mail survey via Google Forms. The collected data that can be processed are two hundred questionnaires. The analysis technique uses WarpPLS 8.0. The results of this study show that professional commitment has an effect on whistleblowing intention; Machiavellian attitude has an effect on whistleblowing intention; and locus of control is unable to moderate the effect of professional commitment and Machiavellian attitude on whistleblowing intention. The results prove that accounting students at state universities in Surabaya have high professional commitment and Machiavellian attitude in fighting academic fraud, even though this Machiavellian attitude is actually a negative attitude.
Co-Authors Acynthia Ayu Wilasittha Bayu Rama Laksono Dwi Suhartini Dwi Suhartini Istiyanatul Mahbubah Istiyanatul Mahbubah Rizdina Azmiyanti Rizdina Azmiyanti Rizdina Azmiyanti