Articles
<![CDATA[DAMPAK MEDIASI MORAL REASONING PADA PENGARUH ORGANIZATIONAL ETHICAL CULTURE TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI ]]>
<![CDATA[Hidayatul Khusnah]]>;
<![CDATA[Heni Agustina]]>
<![CDATA[ JURNAL AKUNTANSI DAN MANAJEMEN Vol 3 No 2 (2019): Accounting and Management Journal ]]>
Publisher : <![CDATA[UNUSA Press ]]>
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DOI: 10.33086/amj.v3i2.1403
<![CDATA[The purpose of this study is to investigate the mediating effect of moral reasoning on the influence of organizational ethical culture on the tendency of accounting fraud. This research was conducted at manufacturing companies listed in the guide book PT. SEER. The sample in this study is the financial manager or accounting manager. The number of samples in this study were 63 respondents. Total questionnaires distributed were 78 questionnaires, but as many as 65 questionnaires were returned, there were 2 questionnaires that were not filled out completely, so were excluded from testing. The hypothesis in this study was tested using Structural Equation Modeling (SEM) with an alternative method of Partial Least Square (PLS) using WarpPLS 5.0 software. The results of this study indicate that organizational ethical culture has a positive effect on moral reasoning and the tendency of accounting fraud. The next finding is moral reasoning has a positive effect on the tendency of accounting fraud.]]>
<![CDATA[TEKANAN KETAATAN BUDGETARY SLACK (PERSPEKTIF BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI) ]]>
<![CDATA[Lalu M. Syahril Majidi]]>;
<![CDATA[Heni Agustina]]>;
<![CDATA[Rizki Amalia Elfita]]>;
<![CDATA[Ninnasi Muttaqiin]]>
<![CDATA[ JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal ]]>
Publisher : <![CDATA[UNUSA Press ]]>
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DOI: 10.33086/amj.v5i2.2205
<![CDATA[Setiap perusahaan saling bersaing untuk melakukan yang terbaik dalam melakukan penganggaran dan kegiatan operasional lainnya. Namun hal tersebut justru membuat para manajemen dapat melakukan kesenjangan dalam membuat anggaran. Pentingnya suatu pengelolaan anggaran ini membuat banyak manajemen melakukan budgetary slack. Faktor yang dapat mempengaruhi adanya slack salah satunya adalah tekanan ketaatan pada suatu perusahaan. Bedasarkan hal tersebut peneliti ingin mengetahui seberapa besar pengaruh tekanan ketaatan terhadap budgetary slack yang dimoderasi oleh budaya organisasi. Penelitian ini bersifat kuantitatif deskriptif dengan populasi seluruh mahasiswa yang telah mengampu mata kuliah etika profesi dan bisnis. Jumlah sampel ditemukan sebanyak 110 mahasiswa. Berdasarkan hasil pengolahan data dan hasil analisisis menunjukkan bahwasannya variabel tekanan ketaatan memiliki pengaruh signifikan terhadap budgetary slack dan variabel budaya organisasi memoderasi hubungan tekanan ketaatan terhadap budgetary slack.]]>
<![CDATA[Disiplin Kerja dan Produktivitas Karyawan PT. Segatama Lestari dengan Dimediasi oleh Kepuasan Kerja ]]>
<![CDATA[Muhammad Adi Dafit]]>;
<![CDATA[Djoko Soelistya]]>;
<![CDATA[Eva Desembrianita]]>;
<![CDATA[Heni Agustina]]>
<![CDATA[ BALANCE: Economic, Business, Management and Accounting Journal Vol 18, No 2 (2021): Juli ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/blc.v18i2.8788
<![CDATA[This study discusses the relationship between discipline and employee productivity performance through job satisfaction in organizational performance. In organizational goals, employee productivity is needed so that the organization's business continuity can be sustainable, therefore the importance of an appreciation for employee work activities. Employees also feel satisfied with the results of their performance. This study aims to show the importance of employee productivity for the company by looking at and paying attention to discipline as part of a sense of responsibility in realizing what is expected by the company. The research method used is quantitative by using research samples consisting of 83 employees who work in companies that move in the industry that produces furniture collections. Research models are carried out and tested using an analysis program applying the Partial Least Square (PLS) approach. This study indicates that work discipline has a significant effect on employee productivity through job satisfaction. Job satisfaction has a significant impact on employee productivity, and the field is having a considerable impact on work productivity through job satisfaction.Keywords : Work Discipline; Productivity; Job SatisfactionCorrespondence to : djoko_soelistya@umg.ac.id Studi ini membahas hubungan kedisiplinan terhadap kinerja produktivitas karyawan melalui kepuasan kerja dalam sudut pandang kinerja di organisasi. Dalam tujuan organisasi produktivitas karyawan sangat diperlukan sehingga kelangsungan bisnis organisasi bisa berkelanjutan, oleh karena itu pentingnya suatu penghargaan terhadap aktivitas kerja karyawan supaya karyawan juga merasa kepuasan atas hasil dari kinerjanya. Penelitian ini bertujuan untuk menunjukan pentingnya produktivitas kerja karyawan bagi perusahaan, dengan melihat dan memperhatikan kedisiplinan sebagai bagian daria rasa tanggung jawab dalam mewujudkan apa yang diharapkan oleh perusahaan. Metode penelitian yang dipakai yakni kuantitatif melalui penggunaan sampel penelitian terdiri dari 83 karyawan yang bekerja pada perusahaan yang melakukan pergerakan pada industri yang memproduksi koleksi mebel dan model penelitian yang dilakukan serta pengujian menggunakan program analisis menerapkan pendekatan Partial Least Square (PLS). Hasil penelitian ini menunjukan bahwa disiplin kerja berpengaruh secara signifikan terhadap produktivitas karyawan melalui kepuasan kerja, kepuasan kerja berpengaruh signifikan terhadap produktivitas karyawan dan disiplin berpengaruh signifikan terhadap produktivitas kerja melalui kepuasan kerja.Kata Kunci : Disiplin kerja, Produktivitas, Kepuasan Kerja]]>
<![CDATA[LUAS PENGUNGKAPAN TATA KELOLA PERUSAHAAN PADA BANK SYARIAH DI INDONESIA ]]>
<![CDATA[Rizki Amalia Elfita]]>;
<![CDATA[Heni Agustina]]>
<![CDATA[ Jurnal Bisnis dan Keuangan Vol 5 No 2 (2020): Business and Finance Journal ]]>
Publisher : <![CDATA[UNUSA Press ]]>
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DOI: 10.33086/bfj.v5i2.1778
<![CDATA[The purpose of this study is to empirically test the influence of the size of Islamic banks, Muslim board of director proportion, and sharia supervisory boards on the broad disclosure of corporate governance. The population in this research is a sharia banking company in Indonesia in 2015 to 2018 with a total of 44 company data. The sample was selected using a purposive sampling method. The data used in this study were analyzed using multiple linear regression analysis. Multiple linear regression analysis was carried out with the help of SPSS 25.0 software. The results of the study showed that there were 41 data samples of sharia bank companies in Indonesia that met the criteria of purposive sampling which assigned in this research. The results of this research prove that the size of Islamic banks, Muslim board of director proportion, and sharia supervisory boards were positively influenced the broad disclosure of corporate governance.]]>
<![CDATA[THE EFFECT OF EARNING SURPRISE AND EARNING PER SHARE ON STOCK RETURN ]]>
<![CDATA[Heni Agustina]]>;
<![CDATA[Rizki Amalia Elfita]]>
<![CDATA[ Jurnal Bisnis dan Keuangan Vol 7 No 1 (2022): Business and Finance Journal ]]>
Publisher : <![CDATA[UNUSA Press ]]>
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DOI: 10.33086/bfj.v7i1.2740
<![CDATA[A lot of investors are currently focusing on corporate earnings information, resulting on stock market reacts more strongly to unexpected earnings. The reaction is caused by several factors such as Earning Surprise (ES) and Earning per Share (EPS). Based on these, the research was conducted to find out how ES and EPS affect on stock return of manufacturing companies listed on Indonesia Stock Exchange in 2016-2018. This research is quantitative descriptive with associative research methods. The data used in this research were annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2016-2018. Sampling in this research was conducted using a purposive sampling method. The results showed that simultaneusly and partially EPS and ES variables have no effect]]>
<![CDATA[Pengaruh Self Assessment, Kesadaran Wajib Pajak, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Pribadi ]]>
<![CDATA[Urfatul Rustaprilana]]>;
<![CDATA[Heni Agustina]]>;
<![CDATA[Hidayatul Khusnah]]>
<![CDATA[ JURNAL AKUNTANSI DAN MANAJEMEN Vol 6 No 1 (2022): Accounting and Management Journal ]]>
Publisher : <![CDATA[UNUSA Press ]]>
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DOI: 10.33086/amj.v6i1.2449
<![CDATA[This study aims to examine the effect of self-assessment, taxpayer awareness, and tax sanctions on taxpayer compliance. The data used in this study using primary data. Primary data obtained through questionnaires distributed to taxpayers in the West Sidoarjo region. This study uses a data collection technique which uses the slovin formula with a sample of 100 taxpayers having a TIN. The type in this research is quantitative. The population in this study is an individual taxpayer in West Sidoarjo. The analysis used is multiple linear analysis and uses the SPSS 25 program. The results of the study indicate that the self-assessment variable, taxpayer awareness, and tax sanctions have a significant effect on taxpayer compliance in paying personal taxes. However, partially the self-assessment variable has a significant positive effect on taxpayer compliance. Meanwhile, the taxpayer awareness variable has no significant effect on taxpayer compliance. And the variable of tax sanctions has a significant positive effect on taxpayer compliance.]]>
<![CDATA[OPTIMALISASI APLIKASI KEUANGAN DALAM MENDUKUNG KEGIATAN ADMINISTRASI DI PONDOK PESANTREN ALMUIN SYARIF HIDAYATULLAH SIDOARJO ]]>
<![CDATA[Tri Deviasari Wulan]]>;
<![CDATA[Fajar Annas Susanto]]>;
<![CDATA[Endang Sulistiyani]]>;
<![CDATA[Heni Agustina]]>
<![CDATA[ SEMANGGI : Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 02 (2022): Oktober 2022 ]]>
Publisher : <![CDATA[LPPM Universitas Wijaya Putra ]]>
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DOI: 10.38156/sjpm.v1i02.223
<![CDATA[Pondok Pesantren (Ponpes) Almuin memiliki 18 pengasuh dan 256 santri. Adapun Kegiatan dari Pondok Pesantren Almuin Syarif Hidayatullah adalah MTIT ( Majlis Ta’lim Ilmu Tauhid ), Madrasah Diniyah, TPQ dan Tahfidz. Ponpes Almuin masih baru berdiri, sehingga banyak kegiatan ponpes yang bersifat administrasi masih dilakukan secara manual. Hal ini menyebabkan banyak kegiatan operasional Ponpes khususnya keuangan yang tidak berjalan dengan optimal. Selain itu, jumlah pengasuh Ponpes yang masih sedikit menjadi salah satu kekurangan bagi Ponpes Almuin untuk mengelola administrasi keuangan dengan optimal. Aplikasi keuangan berbasis macros excel digunakan sebagai solusi dari masalah pengelolaan keuangan. Terdapat 2 fitur pada aplikasi keuangan yang dikembangkan yaitu fitur profil dan transaksi. Pedampingan dilakukan kepada dua pengurus pondok pesantren untuk membantu mengoperasikan aplikasi keuangan. Selain itu, sosialisasi tentang aplikasi keuangan juga dilakukan kepada seluruh pengurus pondok untuk memberitahukan manfaat dari aplikasi keuangan dalam pengelolaan administrasi keuangan pondok pesantren. Berdasarkan hasil sosialisasi terdapat peningkatan pemahaman sebesar 60% dalam manfaat aplikasi keuangan pada pengelolaan keuangan pondok pesantren.]]>
<![CDATA[PENINGKATAN MOTIVASI BERWIRAUSAHA DENGAN MELAKUKAN PELATIHAN PEMBUATAN YOGURT PADA GURU SD AL-ISLAH SURABAYA ]]>
<![CDATA[Endah Budi Permana Putri]]>;
<![CDATA[Rachma Rizqina Mardhotillah]]>;
<![CDATA[Heni Agustina]]>;
<![CDATA[Marselli Widya Lestari]]>
<![CDATA[ BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 4 (2022) ]]>
Publisher : <![CDATA[Universitas Majalengka ]]>
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DOI: 10.31949/jb.v3i4.3394
<![CDATA[Knowledge related to entrepreneurship very necessary in pandemic conditions, where various sectors experience financial problems due decreased or loss of income sources. The way to solve problem is training entrepreneurship. This entrepreneurship training is one of the solutions that can be offered to realize this. Therefore, it is necessary to have other sources of income not only by hanging income from the main job, it is expected that teachers can have insight and entrepreneurial ability. One form of business that can be done from home is selling yogurt. Yogurt is a functional food that is rich in antioxidants, so it can increase the body's immunity if consumed regularly. The implementation community service is in the form of training to partners related to nutritional content, the benefits of consuming yogurt, how to make yogurt, packaging and marketing so that in future it is expected to be alternative entrepreneurship for Al-Islah Elementary School Teachers in Surabaya. The target outputs of this program are national journals/ proceedings, videos published activities, news of activities published in online/offline mass media and reports on improving skills and knowledge related to yogurt and its business opportunities]]>
<![CDATA[Pemahaman Pelaporan Perpajakan Terhadap Kepatuhan Pelaporan Wajib Pajak Dimediasi dengan Penerapan Fasilitas E-Filling ]]>
<![CDATA[Yuli Rodiah]]>;
<![CDATA[Heni Agustina]]>
<![CDATA[ SUSTAINABLE Vol 2, No 2 (2022): Volume 2 No. 2 November 2022 ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/stb.v2i2.14335
<![CDATA[ABSTRACTThis study aims to analyze the effect of Tax Reporting Understanding on Taxpayer Reporting Compliance mediated by the Application of E-Filing Facilities. The data used in this study is primary data distributed to taxpayers in the West Sidoarjo region. The method used in sampling is random sampling. The sample consists of 100 individual taxpayers in West Sidoarjo. By using WarpPLS 7.0 with a significant level of 0.05. The results of this study indicate that the understanding of tax reporting has a positive effect on taxpayer reporting compliance. Furthermore, the understanding of tax reporting has a positive effect on the implementation of e-filing facilities. The application of the e-filing facility mediates the effect of understanding tax reporting on taxpayer reporting compliance.ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh Pemahaman Pelaporan Perpajakan Terhadap Kepatuhan Pelaporan Wajib Pajak dimediasi dengan Penerapan Fasilitas E-Filing. Data yang digunakan dalam penelitian ini adalah data primer yang disebarkan pada wajib pajak di wilayah Sidoarjo barat. Metode yang digunakan dalam pengambilan sampel adalah random sampling. Sampel terdiri 100 wajib pajak orang pribadi di Sidoarjo barat. Dengan menggunakan WarpPLS 7.0 dengan tingkat signifikan 0,05. Hasil penelitian ini menunjukkan bahwa pemahaman pelaporan perpajakan berpengaruh positif terhadap kepatuhan pelaporan wajib pajak. Selanjutnya, pemahaman pelaporan perpajakan berpengaruh positif terhadap penerapan fasilitas e-filing. Penerapan fasilitas e-filing memediasi pengaruh pemahaman pelaporan perpajakan terhadap kepatuhan pelaporan wajib pajak.]]>
<![CDATA[Pengaruh Tax Planning, Corporate Social Responsibility, Ukuran Perusahaan Dan Umur Perusahaan Terhadap Manajemen Laba (Studi Pada Perusahaan Manufaktur di BEI Tahun 2016-2020) ]]>
<![CDATA[Heni Agustina]]>;
<![CDATA[Siti Hamiyah]]>;
<![CDATA[Djoko Soelistya]]>
<![CDATA[ SUSTAINABLE Vol 2, No 2 (2022): Volume 2 No. 2 November 2022 ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/stb.v2i2.14554
<![CDATA[ABSTRACTEffect of Tax Planning, Corporate Social Responsibility, Company Size and Company Age on Earnings Management This study aims to find empirical evidence and analyze the effect of Tax Planning, Corporate Social Responsibility, Company Size, and Company Age on Earnings Management (Study on manufacturing companies on the Stock Exchange in 2016-2020). The sampling method used is purposive sampling method with a sample of 285 financial statements as the object of research. The analytical technique used in this study is multiple linear regression analysis using SPSS 25 software with a significance level of 0.05. The test results show that Tax Planning and company size have a positive and significant effect on earnings management. Company age has a negative and significant effect on earnings management. while Corporate Social Responsibility has no effect on earnings management. In general, Tax Planning and company size have a positive and significant effect on earnings management. Company age has a negative and significant effect on earnings management. while Corporate Social Responsibility has no effect on earnings management.ABSTRAKPengaruh Tax Planning, Corporate Social Responsibility, Ukuran Perusahaan dan Umur Perusahaan Terhadap Manajemen Laba Penelitian ini bertujuan untuk menemukan bukti empiris dan menganalisis pengaruh Tax Planning, Corporate Social Responsibility, Ukuran Perusahaan, dan Umur Perusahaan terhadap Manajemen Laba (Studi pada perusahaan manufaktur di BEI tahun 2016-2020). Metode pengambilan sampel yang digunakan adalah metode purposive sampling dengan sampel 285 laporan keuangan menjadi objek penelitian. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan menggunakan software SPSS 25 dengan tingkat signifikansi 0.05. Hasil pengujian menunjukkan bahwa Tax Planning dan Ukuran perusahaan berpengaruh positif dan signifikan terhadap manajemen laba. Umur Perusahaan berpengaruh negatif dan signifikan terhadap manajemen laba. Sedangkan Corporate Social Responbility tidak berpengaruh terhadap manajemen laba. Simpulan secara umum, Tax Planning dan Ukuran perusahaan berpengaruh positif dan signifikan terhadap manajemen laba. Umur Perusahaan berpengaruh negatif dan signifikan terhadap manajemen laba. Sedangkan Corporate Social Responbility tidak berpengaruh terhadap manajemen laba.]]>
