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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Riset Ekonomi & Bisnis Jurnal Strategi Akuntansi Journal of Economics, Business, & Accountancy Ventura Akuntansi Krida Wacana Akuisisi : Jurnal Akuntansi AKRUAL: Jurnal Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business IJEBD (International Journal Of Entrepreneurship And Business Development) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management Jambura Economic Education Journal Jurnal Equity ENGAGEMENT : Jurnal Pengabdian Kepada Masyarakat Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Bilancia : Jurnal Ilmiah Akuntansi EAJ (ECONOMICS AND ACCOUNTING JOURNAL) BALANCE: Economic, Business, Management and Accounting Journal Jurnal Proaksi Jurnal Riset Terapan Akuntansi Jurnal MEBIS (Manajemen dan Bisnis) Journal of Economics, Business, and Government Challenges Jurnal Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Indonesian Journal of Law and Economics Review Nusantara Science and Technology Proceedings Humanism : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan (JAK) Behavioral Accounting Journal Accounting and Finance Studies Apssai Accounting Review (ApAR) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ilmiah Mahasiswa Ekonomi dan Bisnis [JIMEIS]
Dwi Suhartini
Department Of Accounting, Economics And Business Faculty. Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Transportation Other

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016 Megasyara, Ira; Suhartini, Dwi
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 2 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (529.936 KB) | DOI: 10.34209/equ.v21i2.639

Abstract

This research aims to test the influence of corporate social responsibility (CSR) against the company's value and profitability, as well as how the influence of corporate social responsibility disclosures of the company's profitability as an intervening variable. There are about 70% Indonesia environmental damage caused by mining operations that implement CSR programs and mining companies can reduce the environmental impact of such business. This research uses a quantitative approach to the analysisof data by the method of partial least square (PLS). Population as many as six company the mining sector listed on the effect indonesia of 2012-2016 .A method of the sample collection use purpose of sampling , as many as 30 report a finance company. This research result indicates that csr not contributing to value of enterprise, but contribute to profitability. Profitability capable of being variable intervening between relations csr on the company, it means profitability high giving effect to the high value of enterprise.
Relevance Profitability and Managerial Ownership Trough Capital Structure for Company Value Icasania Septentia; Dwi Suhartini
Journal of Economics, Business, and Government Challenges Vol 3 No 2 (2020): Journal of Economics, Business, and Government Challenges
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v3i2.164

Abstract

The company has a goal of achieving going concern and making a profit. Companies that apply economic principles are generally not only oriented towards achieving maximum profit, but also trying to increase the value of the company and the prosperity of their owners. The company's objectives can be achieved by maximizing profitability by with the mechanism of Good Corporate Governance and also considering the selection of an appropriate capital structure to achieve corporate value. This study aims to determine the effect of profitability and managerial ownership on company value with capital structure as an intervening variable. This research sample of 13 food and beverage companies listed on the Stock Exchange in the 2012-2018 observation period. Testing the research hypothesis using the Partial Least Square (PLS) analysis technique. The results showed that profitability negatively affected capital structure and company value. Managerial ownership does not affect the capital structure or company value. Capital structure variables can mediate the effect of profitability on company value, but cannot mediate the effect of managerial ownership on company value
Analisis Faktor-Faktor Yang Memotivasi Manajemen Perusahaan Melakukan Tax Planning (Studi Pada Perusahaan Industri Kimia Yang Terdaftar Di Disperindag Surabaya 2010) Kadariyanty, Jofita Meida; Suhartini, Dwi; Thamrin, Tamadoy
AKRUAL: JURNAL AKUNTANSI Vol 4, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n1.p19-34

Abstract

AbstractTax Planning is a medium to fulfill tax obligations but the amount of tax paid can be kept to a minimum to obtain the expected profit and liquidity. In 2010, the realization of tax revenues at Direktorat Jendral Pajak Jawa Timur I Surabaya was only 92% of the target set. One factor that could lead to unachieved target is the tax planning that done by some companies. The purpose of this study is to analyze the factors that motivate company management to do tax planning in chemical industry that registered in Disperindag Surabaya in 2010. Respondents are the employees that work on finance or tax department on medium and large chemical industry company that listed Disperindag in 2010 which has been implementing tax planning, with the 32 respondents. Analysis technique used is multiple linear regression analysis. The conclusion of the analysis is that the tax policy and tax law are not the motivating factor in the companys management to tax planning, while the tax administration is a factor that can motivate the management firm in doing tax planning, so the hypothesis that tax policies, tax laws, and tax administration are all factors that motivate company management in doing tax planning in a chemical industry company registered in Disperindag Surabaya 2010.
DAMPAK PERKEMBANGAN E-COMMERCE TERHADAP PERAN AKUNTAN MANAJEMEN Mahendradata, Agung Mersia; Mashudi, Djohan; Suhartini, Dwi
Akuntansi Krida Wacana VOL. 18 NO. 1A JANUARI-JUNI 2018
Publisher : Akuntansi Krida Wacana

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Abstract

E-commerce is a “trend” of the market that appeals to the “contemporary” business. E-commerce business increase the transactions through networks result in exploitation in various aspects of control. In this way, e-commerce is vulnerable to issues about the fraudulent practices. This research is expected to contribute to the development of knowledge about the role of management accountants and e-commerce in the future. The role of management accountants faces new challenges facing e-commerce especially in terms of ability to deal with fraud and internal control. This research analyses development of e-commerce and the role of management accountant in Indonesia. The purpose of this study is to find out e-commerce and its impact on the role of management accountants in the e-commerce business in Indonesia. This research uses content analysis approach, because there is multidisciplinary science in researching this research.Keywords : Content Analysis, E-commerce, Internal Control, Management Accountant
Pemberdayaan Perempuan Nelayan Melalui Pelatihan Pengolahan Hasil Ikan Menjadi Krupuk Bernilai Ekonomis di Desa Gisikcemandi Kecamatan Sedati Kabupaten Sidoarjo Yuniningsih, Yuniningsih; Suhartini, Dwi
ENGAGEMENT Vol 2 No 1 (2018): May 2018
Publisher : ASOSIASI DOSEN PENGABDI MASYARAKAT, FKDP KOPERTAIS IV

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Abstract

The purpose of this study is to cultivate the entrepreneurial spirit to housewives from fishermen,s wife in GisikCemandi Village. This is intended to increase family income by innovating, creativity in utilizing local wisdom owned by the village. The methods used in this community development  are counseling, training, mentoring. Implementation of training involving 30 housewives and wife housewives divided into 6 groups. After the counseling and training on the other day, it is useful to evaluate the results of previous counseling and training. The result of this counseling and  training  are participants getting the knowledge, skill in making fish crackers. Besides, there is awareness to the trainee in entrepreneurship by utilizing the sea product to increase income which impact on the improvement of family welfare. Value of this devotion is can be developed into a home industry if done intensive assistance with different programs ABDIMAS.
Studi Peristiwa Pandemi Covid-19 Terhadap Harga Saham Di Sektor Pariwisata Rizdina Azmiyanti; Dwi Suhartini
APSSAI ACCOUNTING REVIEW Vol 2 No 2 (2022): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v2i2.40

Abstract

This study aims to study the events of the COVID-19 pandemic on the share price of the tourism sector in Indonesia. This research is quantitative research with an event study approach. The documentation method is used to retrieve data of stock prices. This study uses purposive sampling to determine the number of samples, which are 28 tourism sector companies listed on the Indonesia Stock Exchange. Through this study, an observation was made on the stock price of the tourism sector to analyze the abnormal returns that occurred from the announcement of the first Covid-19 case in Indonesia. The results show that at the beginning of the Covid-19 pandemic in Indonesia, there were abnormal returns in the tourism industry shares, before the announcement of the first case the market had already reacted to the tourism industry shares because government support was being intensively implemented to advance the tourism sector. However, after the COVID-19 pandemic officially entered Indonesia, the share price of the tourism industry tended to react negatively due to the implementation of social restrictions in social activities. The results of this study contribute to one of the benchmarks for the Indonesian government to formulate economic recovery policies in the tourism sector.
MODEL BUDGETARY SLACK DAN KINERJA MANAJERIAL: BERPERSPEKTIF GENDER Suhartini, Dwi; Riadi, Eko; Sari, Rida Perwita
Jurnal Manajemen Vol 19, No 3 (2015): October 2015
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.698 KB) | DOI: 10.24912/jm.v19i3.33

Abstract

Penelitian ini bertujuan untuk menguji peran manajer yang terlibat dalam proses penganggaran dan kinerja manajerial dengan mempertimbangkan efek dari perilaku budgetary slack  dan karakter individu seperti LOC yang berperspektif gender. Populasi penelitian adalah semua manajer manufaktur yang menduduki posisi manajer fungsional di kota Surabaya. Metode pengambilan sampel adalah convenience sampling, alasan digunakannya teknik ini karena tidak tersedianya data yang lengkap tentang jumlah manajer perempuan dan manajer pria yang pada perusahaan manufaktur di kota Surabaya, sehingga responden yang mudah untuk ditemui dan memiliki karakteristik sampel penelitian akan digunakan sebagai responden. Hipotesis penelitian akan diuji menggunakan alat statistik PLS (Partial Least Square) dalam dua kelompok gender yang berbeda, karena PLS memiliki keunggulan dibandingkan teknik multivariat lainnya untuk mengukur variabel perilaku individu. Hasil penelitian menunjukkan bahwa manajer pria dan perempuan sama-sama melakukan perilaku budgetary slack dalam mekanisme penganggaran partisipatif dan perilaku tersebut akan  mempengaruhi kinerja manajerial. Kondisi ini memungkinkan dipicu oleh perilaku budgetary slack yang positif. Fenomena ini didukung oleh karakter personal dari manajer perempuan yang memiliki LOC eksternal, sedangkan manajer laki-laki tidak terpengaruh karakter LOC. Manajer melakukan slack didukung adanya tindakan konservatif dalam mengantisipasi ketidakpastian lingkungan di masa depan.This study aims to examine the role of the managers Involved in the budgeting process to managerial performance by considering the effects of budgetary slack behavior and character of individuals such as LOC. The population is all manufacturing managers holding positions of functional managers in the city of Surabaya. The sampling method was convenience sampling, use this technique because of the unavailability of complete the data about the number of female and the man managers who is on manufacturing companies in Surabaya, so respondents are easy to find and has the characteristics of the study sample will be used as respondents. The research hypothesis will be tested using statistical tools PLS in two different gender groups because PLS has advantages over the other multivariate techniques to measure individual behavior variables. The results showed that there was no difference between male and female managers are equally perform budgetary slack in budgetary participation mechanism and this greatly affects managerial performance. It Allows doing positive budgetary slack. This phenomenon is supported by the personal character of female managers who have an external LOC, while the male manager were not affected the character of the LOC. The manager did slack supported, because there are conservative measures in anticipation of future environmental uncertainty. 
Pengelolaan Keuangan Keluarga Pedagang Etnis Cina Suhartini, Dwi; Ardhian Renanta, Jefta
Jurnal Riset Ekonomi dan Bisnis Vol 7, No 2 (2007): Jurnal Riset Ekonomi & Bisnis
Publisher : Veteran National Development University of East Java

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/jrebis.v7i2.60

Abstract

Chinese of through Kya-Kya Kembang Jepun, not only have been able to realize an area which intern for its community, but have also been utilized by as public space of wide society. As New Comer, their role as merchant in boga and non-boga by taking a small area corner of town Surabaya, namely Kembang Jepun and label by the name of Kya-Kya  having that meaning is Jalan-Jalan. This ethnical have proved that their arrival in this country, not only merely freeload, but they also show in the field of commerce. As merchant, practically always more uppermost from all economics perpetrator which have background from different ethnical. Those who more preeminent in commerce area, inviting big question mark why and how them can create the excellence, in the middle of middle as minority ethnical.This research aim to know about the ethnical merchant of Chinese in Kya-Kya manage the finance so that earn more pre-eminent in the field of commerce. Where method used to dig and explain the this family management research method qualitative.This research that ethnical of Chinese in Kya-Kya all family member in planning management, commissioned to though make the finance note of most is wife, but husband dominant in make decision an everything related to family finance. They develop the behavior from original culture they hold the firmness. From research found the fact that cultural facet, belief, experience and even religion of background of character forming have all ethnical merchant of Chinese in Kya-Kya Kembang Jepun in managing family finance.Keywords: Ethnical, Chinese, Tradition, Finance, Family
ANALISIS KUALITAS LAYANAN PAJAK KENDARAAN BERMOTOR (PKB) DENGAN MODEL DRIVE THRU DI KANTOR BERSAMA SAMSAT MANYAR SURABAYA Widajantie, Tituk Diah; Suhartini, Dwi
Journal of Accounting and Strategic Finance Vol 2, No 2 (2010): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Quality utilize to gratify the Taxpayer and lessen each, every existence of sigh from service that  accepted by taxpayer, hence one of effort which is gone through by execution of service of Samsat Drive Thru. The conception of this service Drive Thru is service being based on Information Technology ( IT) where all of these online system to the mains computer so that its process do not take much time and more effective. Pursuant to the background, hence this research target is to prove that tangible, reliability, responsiveness, assurance, empathy and efficiency of of Drive Thru system have an effect on to motivation of compliance of Taxpayer in Samsat Manyar Surabaya.Taxpayer with one object in the last year 2008 as much more or less 311.169 of taxpayer, hence to the number of sample used as much 400 Motor Vehicle Taxpayer, with the method of Simple Random Sampling. Pursuant to result analyze the multiple linear regression and studying we have some conclusion that is dimension or element of service quality covering variable tangible, reliability, responsiveness, assurance, empathy and efficiency of Drive Thru model by which entirely and partial have an effect on to motivation of compliance of taxpayer of motor vehicle in Samsat Manyar Surabaya office. Keywords : Tangible, Reliability, Responsiveness, Assurance, Empathy, Efficiency, Motivate The Compliance
A Systematic Literature Review of Factors Caused Academic Fraud Behavior Dwi Suhartini; Hero Priono; Astrini Aning Widoretno; Galuh Tiaramurti
Nusantara Science and Technology Proceedings 4th International Seminar of Research Month
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2019.0402

Abstract

This study uses the literature review method because it aims to analyze the factors that cause academic fraud behavior by looking at the fraud theory used and the research method approach. The factors examined include the theory of the pentagon dimension proposed by Jonathan Marks in 2012 and the GONE theory coined by Jack Bologna in 1992. Pentagon theory has five factors namely pressure, opportunity, rationalization, ability, and arrogance. While the GONE theory is four factors, namely Greed, Opportunity, Need, and Expose. In this study, several journals have been examined related to the theory of the pentagon dimension and the GONE theory so that it can be concluded that there is pressure because students want high grades and the desire to graduate immediately. Besides, the opportunity students have, to do academic cheating and rationalization that making the idea that fraud academic behavior is common. Those three factors are most influential in academic fraud behavior. With this conclusion, it can be suggested to lecturers to optimize learning methods that combine hard skills and soft skills to prevent academic fraud behavior to happen.
Co-Authors Agcristina Collia Agata Agung Mersia Mahendradata Ainin Azhari Alif Faruqi Febri Yanto Alifiah Wulansari Mustofa Alvien Gunawan Aprillia Kartika Apsari Ardhian Renanta, Jefta Ardia Safira Astrini Aning Widoretno Astrini Aning Widoretno Astrini Aning Widoretno Budiwitjaksono, Gideon Setyo Dhani Ichsanuddin Diza Dianeke Budi Prabowo Dyah Ayu Kanina Pawitra Eddy Julianto Harsono Eko Riadi Eko Riadi Elok Oktavia Widhawati Else Nur Fitriana Endang Muryani Fajar Nugroho Fajar Syaiful Akbar Galuh Tiaramurti Galuh Tiaramurti Gusti Dian Prayogi Hendy Yatindra Abimanyu Hero Priono Hero Priono Icasania Septentia Ika Widya Rahmadhani Indrawati Yuhertiana Invony Dwi Aprilisanda Ira Megasyara Ira Megasyara Jofita Meida Kadariyanty Jofita Meida Kadariyanty, Jofita Meida Josephine Renata Purwaningrum Kevin Pratama Nugraha Lavida Melia Febrianti Lina Dwi Mayasari Luluk Musfiroh Luluk Musfiroh Mahendradata, Agung Mersia Margha Rettha Ayu Chornelia Maria Kumalasari Mashudi, Djohan Meda Valentina Cesarie Medysta Yurike Vira Priyono Muhammad Irhas Effendi, Muhammad Irhas Muhammad Itsar Muhammad Nugraha Eka Wardana Nafsiah Mohamed Ni Putu Andini Saraswati Nicky Gervinda Putri Oryza Tannar Prajna Shafira Paramitha Rachman Halim Yustiyawan Rejeki Nurhidayati Ria Sandra Alimbudiono, Ria Sandra Riadi, Eko Rida Perwita Sari Rizdina Azmiyanti Rizdina Azmiyanti Rizdina Azmiyanti Rizdina Azmiyanti Salsabila Ratna Dilla Amirudin Salwa Aqmarina Izzati Siska Puspa Pertiwi Soeparlan Pranoto Sofie Yunida Putri Sukma Halimatus Sa'diyah Susy Rachmadhani Tamadoy Thamrin Tamadoy Thamrin Tannar, Oryza Tia Mahrurotul Fikriyah Tiaramurti, Galuh Tituk Diah Widajantie Tony Agusta Trice Febrinda Gabriela Mony Vindi Pronika Sytia Putri Wardana, Muhammad Nugraha Eka Widajantie, Tituk Diah Yanna Eka Pratiwi Yosafat Chrizar Ratu Nagari Yuniningsih Yuniningsih