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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 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 Ilomata International Journal of Tax and Accounting 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) Indonesian Journal of Business Analytics (IJBA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ilmiah Mahasiswa Ekonomi dan Bisnis [JIMEIS] Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akuntansi
Dwi Suhartini
Department Of Accounting, Economics And Business Faculty. Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
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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
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 Suhartini, Dwi; Megasyara, Ira
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.
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

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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
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 : UNIVERSITAS NEGERI SURABAYA

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 company's 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.
Comparing Indonesia and Malaysia Public Budgeting Process Yuhertiana, Indrawati; Suhartini, Dwi; Tannar, Oryza
Nusantara Science and Technology Proceedings 5th International Seminar of Research Month 2020
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.0936

Abstract

This research is exploratory research that aims to understand the government budgeting process. Reforms to manage government for a better, more professional, and modern way has been initiated by the concept of new public management. Therefore, it is important to know the process of this change taking place. One of the outcome changes which is the concern of this research is the transparency of financial information that is conveyed to the public. Therefore, observations were made on the official government website. This study focuses on observing the process of change that occurred in the two countries of Indonesia and Malaysia. The research was conducted by combining literature studies and website studies, with the content analysis method. The study found that the budgeting process is different due to different budgeting systems. However, it has similarities in the stages used, starting from planning, budgeting, implementation, and monitoring evaluation.
The Modification of Management Cost of Products and Promotion Education in UMKM Cemandi Sidoarjo Suhartini, Dwi; Tannar, Oryza; Wardana, Muhammad Nugraha Eka; Tiaramurti, Galuh
Nusantara Science and Technology Proceedings 5th International Seminar of Research Month 2020
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.0950

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are informal business organizations that are the driving force of the national economy. The government pays special attention to the development of MSMEs by fostering a conducive business climate environment, providing access to productive resources, strengthening entrepreneurship, and increasing its competitiveness. The purpose of this community service activity is to provide training and assistance to groups of UMKM entrepreneurs in the Sedati sub-district, Sidoarjo regency that produces food and beverages. The problem that is often faced by the MSME sector is the problem of determining the cost of goods, if the determination of the cost of goods is not accurate, it will affect the determination of the selling price. For this reason, training and mentoring is necessary so that entrepreneurs have the knowledge and skills in calculating the cost of production as a basis for determining the selling price. Also, there were problems related to the difficulty of marketing products. This is due to limited access to information and low human resource skills. The results of this service provide evidence that MSME entrepreneurs have not included components of direct labor costs and overhead costs in the production process, such as employee salaries as direct labor costs and overhead costs, such as electricity costs, water costs, telephone costs, equipment depreciation costs. For this reason, MSME entrepreneurs are given training and assistance on how to calculate production costs using the full costing method so that the calculation of production costs is more accurate. The cost of goods obtained will be used as the basis for determining the selling price. Also, they are given training and assistance on digital marketing to provide education and improve skills on how to market their products online so that MSME products are more widely known and can answer business opportunities in the era of industrial revolution 4.0.
Pendampingan Motivasi Peningkatan Kinerja Pengurus dalam Pengelolaan Organisasi dan Informasi Teknologi Koperasi Wanita di Kecamatan Driyorejo Gresik Endang Muryani; Dwi Suhartini; Alvien Gunawan; Rachman Halim Yustiyawan; Yanna Eka Pratiwi
Humanism : Jurnal Pengabdian Masyarakat Vol 1, No 2 (2020): Agustus
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/hm.v1i2.5468

Abstract

  Peningkatan motivasi pengurus dalam mengelolah koperasi khususnya koperasi wanita yang merupakan  bentuk realisasi Program Gubernur Jawa Timur tahun 2010 merupakan faktor penting yang harus dilakukan dalam mengembangkan sumber daya manusia pengelola koperasi. Koperasi Wanita di wilayah kecamatan Driyorejo sebanyak 16 Koperasi Wanita yang merupakan bagian dari 355 koperasi wanita yang ada di kabupaten Gresik.Pendampingan dilakukan dengan metode motivasi, pelatihan intensif dan pengenalan serta pengoperasikan teknologi informasi  terhadap pengelola koperasi wanita. Tujuan pendampingan untuk menstimulasi pengelola untuk tetap semangat dalam melaksanakan manajerial koperasi. Pendampingan dilakukan secara berkelanjutan disesuaikan dengan kondisi sumber daya manusia pengurus, mengingat pengurus berasal dari orang yang belum mempunyai latar belakang tentang perkoperasian.Hasil dari kegiatan pendampingan ada perubahan pemikiran dan perilaku pengelola atau pengurus dalam melaksanakan manajerial seperti yang pertama bidang organisasi melaksanakan pendidikan anggota yang bertujuan menambah wawasan tentang tanggung jawab sebagai anggota dan sekaligus sebagai regenerasi pengurus. Yang kedua pengelolaan akuntansi koperasi, mampu mengerjakan akuntansi koperasi dengan menggunakan Informasi Teknologi. Dengan menggunakan program tersebut berdampak pada proses laporan akuntansi lebih mudah dan menghasilkan suatu laporan keuangan secara sistematis sehingga laporan pertanggung jawaban pengurus pada anggota dapat dilaksanakan dengan tepat sesuai jadwal yang harus dilakukan sebagai koperasi primer. Kata kunci : Motivasi, Kinerja Pengurus Koperasi Wanita, Informasi Teknologi.
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 Azmiyanti, Rizdina Budiwitjaksono, Gideon Setyo Dhani Ichsanuddin Diza Dianeke Budi Prabowo Eddy Julianto Harsono Eko Riadi Eko Riadi Elok Oktavia Widhawati Else Nur Fitriana Endang Muryani Erna Sulistyowati Fajar Nugroho Fajar Syaiful Akbar Farah Anissa Ilmi Galuh Tiaramurti Galuh Tiaramurti Gusti Dian Prayogi Hendy Yatindra Abimanyu Hero Priono Hero Priono Icasania Septentia Ika Widya Rahmadhani Indira Kusumawardhani Indrawati Yuhertiana Invony Dwi Aprilisanda Ira Megasyara Ira Megasyara Javelin Auffadiina Jofita Meida Kadariyanty Jofita Meida Kadariyanty, Jofita Meida Josephine Renata Purwaningrum Kevin Pratama Nugraha Lina Dwi Mayasari Luluk Musfiroh Luluk Musfiroh Mahendradata, Agung Mersia Margha Rettha Ayu Chornelia Maria Kumalasari Maria Kumalasari Mashudi, Djohan Meda Valentina Cesarie Medysta Yurike Vira Priyono Monika Indah Cahyani Putri Muhammad Irhas Effendi, Muhammad Irhas Muhammad Itsar Muhammad Nugraha Eka Wardana Mustofa, Alifiah Wulansari Nafsiah Mohamed Ni Putu Andini Saraswati Nicky Gervinda Putri Oryza Tannar Pawitra, Dyah Ayu Kanina Prajna Shafira Paramitha Purwaningrum, Josephine Renata Putri Arimbi Nuritasari Rachman Halim Yustiyawan Rejeki Nurhidayati Ria Sandra Alimbudiono, Ria Sandra Riadi, Eko Rida Perwita Sari Riski Firmansyah Rizdina Azmiyanti Rizdina Azmiyanti Rizdina Azmiyanti Rizdina Azmiyanti Salsabila Ratna Dilla Amirudin Salwa Aqmarina Izzati Silvani Putri 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 Widoretno, Astrini Aning Yanna Eka Pratiwi Yosafat Chrizar Ratu Nagari Yuniningsih Yuniningsih