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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura E-Dimas: Jurnal Pengabdian kepada Masyarakat JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Riset Terapan Akuntansi Jurnal Akuntansi AKUNESA
Putri Wulanditya
STIE Perbanas Surabaya
Humanities Economics, Econometrics & Finance Social Sciences

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Framing Effect And Belief Adjustment Model In Investment Judgment Luciana Spica Almilia; Putri Wulanditya; Riski Aprilia Nita
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1062.938 KB) | DOI: 10.22219/jrak.v10i3.13336

Abstract

This study aims to examine the framing effect and belief adjustment model of the investment decision. A previous study examined partially the effect of framing and belief adjustment models. This research used experiment method. Research method is 2 x 2 x 2 mixed design experiment (between and within subject).  Experiment method of 2 x 2 x 2 includes disclosure pattern (step by step and end of sequence), evidence order (good news followed by bad news and bad news followed by good news), and Framing Effect (negative frame and positive frame). Research participants in this research are: non-professional investor and professional investor. The number of participants in this research is 274 people consisting of 154 participants from non-professional investors and 120 participants from professional investors.  The experiment was done by researcher in June to October 2015. The results showed framing effect, the order of presentation and the presentation of information patterns affect investors in making investment decisions. The contribution for financial accountancy literature is that this research tries to conduct reconstruction on puzzle of investment decision making model.   
Pattern of Micro Enterprises Accounting Records and The Barriers Putri Wulanditya
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 1 (2018): April - July 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1161

Abstract

This study focuses on the micro-scale enterprises. The motivation of this study is to assist the parties in direct contact in order to know how the pattern of accounting records that had been done by the practitioners of SMEs is and what barriers they had experienced related to the production of financial statements simple. This study included in the exploratory study, collected data through interview, observation and documentation. The results of the study at 38 micro business unit showed 58% had evidence of financial transactions, but only 28% who take records of these transactions either into the cash book and the sales book. Some of the obstacles faced by entrepreneurs include difficulty separating personal wealth and their business interests, evidence of transactions forget to be stored, for trade and manufacturing businesses having problems calculating inventory and cost of sales.
Attitudes towards whistleblowers, organizational commitment, ethical climate principles, and self-effi cacy as determinants of fraud disclosures Nur Hayati; putri wulanditya
The Indonesian Accounting Review Vol 8, No 1 (2018): January - June 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i1.1636

Abstract

Whistle-blowing is one of pro-social action done by organization members to give directions, procedures, or policies that have corrective impact on the organizations. The brave action to disclose fraud is determined by internal and external factors of individuals. This research is conducted to test factors that infl uence people to conduct whistleblowing, such as attitudes towards whistleblowers, ethical climate-principles, organization commitment, and self-effi cacy. This research also has objective to test the applications of Theory of Planned Behavior (TPB) and Pro-social Organizational Behavior (POB) particularly related to fraud. The research methodology is conducted using questionaire and analyzed using Multiple Regression. Results of the research show that attitudes towards whistleblowers, ethical climate principles, organizational commitments, and self-effi cacy have a signifi cant effect on the intention to conduct whistle-blowing.
The effect of institutional ownership, managerial ownership, free cash flow, firm size and corporate growth on debt policy Laili Ayu Safitri; Putri Wulanditya
The Indonesian Accounting Review Vol 7, No 2 (2017): July - December 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.958

Abstract

Debt policy is a decision made by a company to obtain funds from outside parties to meet the operational needs of the company. Recent economic development encourages compa-nies to continue to expand their business in order to survive and gain better corporate value. To develop the business, a company needs more funds. And when the funds are not enough, the company will perform debt policy. However, debt policy can be risky and therefore the company should carry out operational activities effectively in order to avoid the risks. This study aims to determine the effect of institutional ownership, managerial ownership, profitability, free cash flow, firm size and corporate growth on debt policy. The data used in this study are secondary data, that is, the financial reports of mining sector companies listed on the Indonesia Stock Exchange 2011-2015. The research is using purposive sampling method consisting of 59 data. Analysis techniques used in this study are classical assumptions and multiple regression analysis. The results show that institutional ownership and profitability have negative effect on debt policy, and free cash flow has positive effect on debt policy, while, managerial ownership, firm size, and corpo-rate growth have no effect on debt policy. The implication of this study is for investors to notice that the debt policy taken by mining companies is influenced by the number of shares owned by the institution, return on equity, and the amount of free cash flow.
Pendampingan Pengelolaan Usaha dan Perancangan Sistem Informasi Akuntansi Koperasi Paguyuban Dekabe Jatim Kadek Pranetha Prananjaya; Putri Wulanditya; Achmad Saiful Ulum; Supriyati Supriyati
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 12, No 4 (2021): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v12i4.6852

Abstract

Koperasi Paguyuban DEKABE Jatim yang berkedudukan di Surabaya selama ini mengalami kesulitan dalam pelaporan keuangan sehingga belum pernah melakukan RAT maupun pembagian SHU kepada anggota. Masalah yang dihadapi karena keterbatasan kemampuan pengurus dan pegawai dalam pengelolaan usaha koperasi dan pelaporan keuangan, serta keterbatasan sarana dan prasana pendukung operasional termasuk dokumen legalitas koperasi. Adanya kegiatan pengabdian masyarakat melalui kegiatan pelatihan, pendampingan sampai perancangan sistem informasi akuntansi perkoperasian mampu membantu operasional rutin koperasi dan tersusunnya laporan keuangan menggunakan SISFO APK berbasis excel.
Kemudahan Penyajian Pajak Penghasilan (PPh) Bagi Pengusaha UKM dengan SAK ETAP Putri Wulanditya
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 4, No 2: Oktober 2011
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.892 KB) | DOI: 10.21107/pamator.v4i2.2454

Abstract

Usaha Kecil dan Menengah di Indonesia berkembang pesat. Pada tahun 2009 berdasarkan Badan Pusat Statistik (BPS), jumlah UKM di Indonesia tercatat 42.300.000 atau 99,90 persen dari jumlah total unit usaha. Dengan sektor UKM tumbuh, para pembayar pajak ada yang lebih baru. Dengan demikian, pemerintah menarik pajak untuk membuat penarikan untuk sektor UKM. Penegakan aturan pajak untuk UKM perlu dipersiapkan. Sebelumnya pengusaha UKM diharuskan membayar pajak sebagai hasil dari perhitungan pendapatan kena pajak. Pengusaha UKM harus terlebih dahulu melakukan koleksi Program bookkeeping. Program pengumpulan pajak untuk UKM didukung oleh Ikatan Akuntan Indonesia (IAI). Mereka menerbitkan Standar Akuntansi Keuangan Selisih Nilai Tanpa Akuntabilitas Publik (SAK ETAP) yang diperuntukkan bagi UKM untuk mempermudah dalam pembuatan laporan keuangan. Salah satu kemudahan yang diberikan oleh SAK ETAP adalah tidak perlu untuk presentasi pajak. Dengan segala kemudahan dan kenyamanan, diharapkan UKM pengusaha mengembangkan kesadaran tentang perlunya pembukuan. Dengan memiliki akuntansi atau laporan keuangan, UKM akan dapat menilai dan mengevaluasi kinerja bisnis, memfasilitasi perolehan dana dari bank atau lembaga pemberi pinjaman lainnya, dan menghindari sanksi untuk non-kepatuhan terhadap peraturan pajak.
Desain Microsoft Excel For Accounting Bagi Umkm (Studi Kasus Pada Ls Farm Mojokerto) Sesilia Maria Novita; Putri Wulanditya
JURNAL RISET TERAPAN AKUNTANSI Vol. 4 No. 2 (2020): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.4275749

Abstract

Unit Mikro Kecil Menengah (UMKM) membutuhkan pemrosesan catatan akuntansi berbasis sistem, sehingga informasi yang disajikan lebih akurat, cepat dan tepat. Sistem akuntansi sederhana yang dapa membantu EMKM salah satunya adalah Microsoft Excel. Obyek penelitian ini adalah LS Farm, usaha yang bergerak di bidang perdagangan produk yang diolah secara organik seperti buah, sayur, dan beras. Tujuan penelitian yaitu untuk mengetahui sejauh mana pencatatan akuntansi yang dilakukan oleh LS Farm dan membuatkan rancangan aplikasi akuntansi berbasis Microsoft Excel for Accounting (EFA). Metode penelitian yang digunakan antara lain observasi, wawancara, dan pendesainan sistem. Teknik analisa data menggunakan kualitatif deskriptif. Hasil penelitian ini menunjukkan bahwa (1) Pencatatan transaksi perusahaan dilakukan secara manual, mulai dari jurnal sampai dengan laporan laba rugi saja. (2) Desain EFA yang telah dibuatkan sesuai kebutuhan LS Farm dirasakan sangat membantu mereka dalam memproses transaksi dengan mudah dan menghasilkan laporan tidak hanya laba rugi saja tetapi juga laporan posisi keuangan.
The Development Of Accounting Information System Based On Excel In Helping CV. Ladi Collection Preparing Their Financial Statement Putri Wulanditya; Riski Aprillianita
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 1 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (539.524 KB) | DOI: 10.31106/jema.v15i01.778

Abstract

Microenterprises in Indonesia is showing increasing progress, especially the printing industry. This study wanted to know what is the description of printing business cycle, accounting records on financial transactions, calculation of production costs and operating income. Research method used is study case at CV. Ladi Collection through field observation, interview, and documentation. Data analysis technique used is qualitative descriptive. From study result in CV. Ladi Collection, there are 2 types of business namely screen printing and school badge production. Accounting recording has been done but only limited to Accounts Receivable Bookkeeping. Many of cash receipts transactions from cash sales are derived from screen printing orders and expenditures were not stored and recorded. Solution on production costs calculation for CV. Ladi Collection is using job order costing for screen printing service and job product costing for badge production. This research also produces Excel design For Accounting (EFA), which consists of 7 sheets of the navigation sheet, beginning balance, journal, ledger, income statement, financial position statement, and depreciation.
Studi Eksperimen: Moralitas Individu, Kesesuaian Kompensasi, dan Kecenderungan Kecurangan Akuntansi Audry Regita Pramesti; Putri Wulanditya
Jurnal Akuntansi Vol 9 No 3 (2021): AKUNESA (MEI 2021)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (45.056 KB) | DOI: 10.26740/akunesa.v9n3.p99 - 110

Abstract

Perkembangan kasus kecurangan akuntansi dapat disebabkan oleh faktor yang berasal dari individu maupun organisasi. Tinggi rendahnya moralitas individu serta kesesuaian kompensasi yang diberikan oleh perusahaan dapat memengaruhi terjadinya kecurangan akuntansi. Penelitian ini menguji pengaruh moralitas individu dan kesesuaian kompensasi terhadap kecenderungan kecurangan akuntansi dengan menggunakan desain eksperimen faktorial 2x2 between subject. Partisipan penelitian ini sebanyak 84 mahasiswa akuntansi STIE Perbanas Surabaya. Hasil penelitian menunjukkan bahwa terdapat perbedaan antara individu yang memiliki moralitas tinggi dan individu yang memiliki moralitas rendah terhadap kecenderungan melakukan kecurangan akuntansi. Namun, tidak terdapat perbedaan antara individu yang memperoleh kompensasi yang sesuai dan individu yang memperoleh kompensasi tidak sesuai terhadap kecenderungan melakukan kecurangan akuntansi. Selain itu, penelitian ini membuktikan bahwa terdapat interaksi antara moralitas individu dan kesesuaian kompensasi dalam memegaruhi kecenderungan kecurangan akuntansi.
Co-Authors Achmad Saiful Ulum Almilia, Luciana Spica Almilia Audry Regita Pramesti Kadek Pranetha Prananjaya Laili Ayu Safitri Nur Hayati Riski Aprilia Nita Riski Aprillianita Sesilia Maria Novita Supriyati .