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All Journal Jurnal Analisa Akuntansi dan Perpajakan Business and Finance Journal Accounting and Management Journal Community Development Journal BALANCE: Economic, Business, Management and Accounting Journal Community Development Journal: Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Sustainable : Jurnal Akuntansi Semanggi: Jurnal Pengabdian kepada Masyarakat Prosiding Seminar Nasional Pengabdian Kepada Masyarakat
Heni Agustina
Prodi Akuntansi, Fakultas Ekonomi Bisnis Dan Teknologi Digital, Universitas Nahdlatul Ulama Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Journal : Accounting and Management Journal

 1 
DAMPAK MEDIASI MORAL REASONING PADA PENGARUH ORGANIZATIONAL ETHICAL CULTURE TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Hidayatul Khusnah; Heni Agustina
JURNAL AKUNTANSI DAN MANAJEMEN Vol 3 No 2 (2019): Accounting and Management Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v3i2.1403

Abstract

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.
TEKANAN KETAATAN BUDGETARY SLACK (PERSPEKTIF BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI) Lalu M. Syahril Majidi; Heni Agustina; Rizki Amalia Elfita; Ninnasi Muttaqiin
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.2205

Abstract

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.
Pengaruh Self Assessment, Kesadaran Wajib Pajak, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Pribadi Urfatul Rustaprilana; Heni Agustina; Hidayatul Khusnah
JURNAL AKUNTANSI DAN MANAJEMEN Vol 6 No 1 (2022): Accounting and Management Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v6i1.2449

Abstract

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.
Co-Authors Adiba Fuad Syamlan Budiarti, Rizqi Putri Nourma Endah Budi Permana Putri Endang Sulistiyani Eva Desembrianita Evi Tasya Azahro Fajar Annas Susanto Husni Mubarok Jessica Puspa Kencana Karya, Denis Fidita Khannifah Rahmadhani Khusnah, Hidayatul Lalu M. Syahril Majidi Lalu Muhammad Syahril Majidi Marselli Widya Lestari Masita, Elly Dwi Mohamad Rijal Iskandar Zhulqurnain Mohamad Yusak Anshori Muhammad Adi Dafit Muhammad Dedi Ninnasi Muttaqiin Niswatin Avivah Nimas Pradani Ponengo Nur Maulidyah Azizah Ocktora Putri Kirana Pratiwi Hariyani Putri Rachma Rizqina Mardhotillah Rafif Naufal Ramzi Dhamar Fahlefi Maslia Rizki Amalia Elfita Rizkiyah Siti Hamiyah Tri Deviasari Wulan Urfatul Rustaprilana Yudianto, Firman Yuli Rodiah