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Pengaruh Dimensi Fraud Diamond dan Penyalahgunaan Teknologi Informasi Terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi saat Perkuliahan Online Yayuk Nurjanah; Eka Puji Anggraeni; Jonathan Van Melle
JAS-PT (Jurnal Analisis Sistem Pendidikan Tinggi Indonesia) Vol 5 No 2 (2021): JAS-PT Edisi DESEMBER 2021
Publisher : Forum Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/jaspt.v5i2.462

This study aims to determine the effect of the fraud diamond dimensions consisting of pressure, opportunity, rationalization, and ability, as well as the effect of misuse of information technology on the academic cheating behavior of accounting students during online lectures. The author chooses students of the accounting study program of West Java province as the research subjects. This type of research is a quantitative research. The sample selection technique used purposive sampling, in determining the sample size of 384 samples. The data analysis technique used was multiple linear regression analysis using SPSS version 16 software. The results showed that partially the pressure variable had no significant effect on the academic cheating behavior of accounting students, while opportunity, rationalization, ability and misuse of information technology had a significant effect on fraudulent behavior. academic accounting students. Simultaneously, all independent variables have a significant effect on the academic cheating behavior of accounting students. Keywords: Academic Fraud Behavior, Fraud Diamond (Pressure, Opportunity, Rationalization, and Ability) and Information Technology Misuse

Pengaruh Kecerdasan Emosional, Perilaku Belajar, Dan Motivasi Terhadap Tingkat Pemahaman Akuntansi Dasar Mahasiswa Program Studi Akuntansi Widya Denisa; Yayuk Nurjanah
JAS-PT (Jurnal Analisis Sistem Pendidikan Tinggi Indonesia) Vol 5 No 1 (2021): JAS-PT Edisi JULI 2021
Publisher : Forum Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/jaspt.v5i1.446

Accounting students are required to have an understanding of basic accounting skills as well as good and correct accounting concepts such as studying the Introduction to Accounting courses which are given as initial guidelines in exploring other levels of accounting sciences and to support their success in entering the world of work, especially in the accounting field. However, there are still many students who are not able to improve their achievements in the application of basic accounting science, the problem faced by students is the inability to clearly understand what they have learned and unable to solve problems related to the subject. This can happen due to various factors, such as the style of the lecturer in teaching, the lecture system that is not correct, learning behavior, motivation and mental disturbance of students when participating in learning. A student is expected to be able to control and study himself in terms of regulating emotions, motivation to study accounting diligently, and social interaction with his environment. If students are able to control their emotions coupled with good and regular learning patterns and an unyielding attitude in the face of every failure or problem, students will find it easier to make the right decisions, easy to understand what they are learning, especially basic accounting material and to improve achievement and grades. the good one. The purpose of this study was to determine the effect of emotional intelligence, learning behavior, and motivation on the level of basic accounting understanding of accounting study program students. This type of research is quantitative research. The research subjects used by the author are students of the Accounting Study Program at the Bogor Unity Institute of Business and Informatics with a population of 1,302 people, consisting of 988 Bachelor of Accounting and 314 Diploma of Accounting. The data collection in this study used primary data with research instruments using a questionnaire via Google Form which was distributed directly to the research sample through social media as measured by a Likert scale. The sample selection technique used purposive sampling with sampling based on criteria that had been determined by the author with the sampling unit through the Slovin formula totaling 306. The data analysis technique was carried out using Multiple Linear Regression Analysis with the help of SPSS (Statistical Product and Service Solutions) Version 16. The results showed that partially (1) emotional intelligence had a significant negative effect on the level of basic accounting understanding, (2) learning behavior had no significant effect on the level of basic accounting understanding, and (3) motivation had a significant effect on the level of basic accounting understanding. Simultaneously (together) shows that the variables of emotional intelligence, learning behavior, and motivation affect the level of understanding of basic accounting. It can be concluded that motivation has a positive effect on the level of basic accounting understanding, while emotional intelligence has a negative effect on the level of basic accounting understanding and learning behavior has no effect on the level of basic accounting understanding. Students are expected to be able to balance emotional intelligence appropriately coupled with learning behavior that is in accordance with their respective abilities and always encourage themselves to always be enthusiastic and never give up in dealing with various things, especially in learning basic accounting concepts with various existing accounting problems to achieve the goal of understanding and good performance. Keywords: Basic Accounting Understanding Level, Emotional Intelligence, Learning Behavior, and Motivation

Pendampingan Pelaporan Pajak Menggunakan E- Filing Yayuk Nurjanah; Pingky Dezar Zulkarnain; Suci Sri Utami Sutjipto; Shania Gracia
Jurnal Abdimas Dedikasi Kesatuan Vol 1 No 1 (2020): JADKES Edisi Juli 2020
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v1i1.1300

Ciawi Pratama Tax Service Office (KPP) is an office engaged in taxation for public services with the aim of obtaining revenue in conducting tax reporting activities. The DJPOnline system is an application system built on a web-based basis which was developed as a means where taxpayers can register and report their tax obligations online and can be accessed anywhere. This application is connected in real time with the tax information system that is already running at the Ciawi Pratama Tax Service Office. The purpose of the discussion is to find out tax reporting services andtax reporting procedures online using e-Filing. The purpose oftax reporting online using e-Filing is to assist taxpayers in reporting in real time and can be done anywhere without the need to go to the Tax Service Office.The results of the discussion show that the online tax reporting procedure uses e-Filing to help taxpayers to be able to report their taxes in real time and can be done anywhere without the need to go to the Tax Service Office, with a connected internet network and an active email in the DJPOnline account. . Keywords ; Procedure, Tax Reporting, e-Filing

Pengelolaan Petty Cash Pada PT Multindo Technology Utama Sinta Anggraeni; Ervina Indri Sari; Yayuk Nurjanah
Jurnal Aplikasi Bisnis Kesatuan Vol 1 No 1 (2021): JABKES Edisi Agustus 2021
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v1i1.882

Tujuan dana kas kecil adalah menghindari pembayaran yang tidak ekonomis atas pengeluaran yang jumlahnya relative kecil sehigga petty cash dapat terkoordinir dan mempermudah informasi tentang data petty cash yang terjadi di perusahaan. Untuk itu penelitian ini bertujuan untuk mengetahui sistem pencatatan dan prosedur yang digunakan oleh PT Multindo Technology Utama. Metode penelitian meliputi teknik pengumpulan data yaitu dengan observasi secara langsung dan melakukan wawancara kepada pihak-pihak yang terkait fungsi Administrasi. Adapun analisis data yang digunakan oleh penyusun adalah anlisis deskriptif. Dari hasil penelitian ini menunjukkan bahwa PT Multindo Technology Utama menerapkan metode dana berubah, dalam pengelolaan petty cash tersebut pada dasarnya sudah tepat. Namun, ada beberapa kesalahan menurut penulis dalam pengelolaan petty cash yang tidak sesuai dengan beberapa pendapat yang disampaikan oleh beberapa ahli Akuntansi.

DAMPAK COVID-19 DAN NILAI TUKAR RUPIAH TERHADAP PASAR SAHAM INDONESIA Yayuk Nurjanah; Yuli Anwar
JURNAL AKUNTANSI Vol 10, No 1 (2021): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v10i1.275

Penelitian ini bertujuan untuk menginvestigasi pengaruh COVID-19 dan Nilai Tukar Rupiah terhadap Indeks Harga Saham Gabungan di Bursa Efek Indonesia. Model penelitian Regresi Linear Berganda digunakan untuk menguji hipotesis pada penelitian ini. Sampel yang digunakan sebanyak 306 sampel selama periode Maret 2020 sampai dengan Desember 2020. Hasil penelitian ini menemukan bahwa COVID-19 dan Nilai Tukar Rupiah terhadap Indeks Harga Saham Gabungan di Bursa Efek Indonesia. COVID-19 berpengaruh positif dan Nilai Tukar Rupiah berpengaruh negative terhadap indeks harga saham gabungan. Diharapkan hasil penelitian ini dapat menjadi bahan pertimbangan dalam mensosialisasikan dan memperluas pengetahuan dalam berbagai lapisan masyarakat Indonesia. Sehingga pasar modal Indonesia dapat bermanfaat bagi seluruh masyarakat Indonesia.

Pengaruh Kecerdasan Emosonal, Kecerdasan Spiritual dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi Mauliza Putri Azzahra; Yayuk Nurjanah
JAS-PT (Jurnal Analisis Sistem Pendidikan Tinggi Indonesia) Vol 6 No 2 (2022): JAS-PT Edisi DESEMBER 2022
Publisher : Forum Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/jaspt.v6i2.692

To produce qualified accounting graduates, universities must know what factors influence a student in understanding the material he gets, generally the education system is only centered on intellectual intelligence, it should also be balanced with other intelligences such as emotional and spiritual intelligence. This intelligence is personality intelligence such as how to develop heart intelligence with toughness, initiative, honesty, and adaptability. Some examples in our environment that prove that having brain intelligence alone, or many who have high degrees does not determine success in taking part in the world of work. The purpose of this study was to determine the effect of emotional intelligence, spiritual intelligence, and learning behavior on accounting understanding in accounting study program students. This type of research is quantitative research. The research subjects used by the authors are Accounting Study Program students in Bogor with a population of 4,468 people consisting of 3,475 Bachelors in Accounting and 993 D3 Accounting students. The data collection in this study used primary data with research instruments using a questionnaire via Google Form which was distributed directly to the research sample through social media as measured by a Likert scale. The sample selection technique used purposive sampling with sampling based on criteria that had been determined by the author with the sampling unit through the Slovin formula totaling 368. The data analysis technique was carried out using Multiple Linear Regression Analysis with the help of SPSS (Statistical Product and Service Solutions) Version 16. The results showed that partially (1) emotional intelligence had a significant positive effect on accounting understanding, (2) spiritual intelligence had a significant effect on accounting understanding, (3) learning behavior had a significant effect on accounting understanding, and (4) simultaneously showed that the variable emotional intelligence, spiritual intelligence, and learning behavior affect the understanding of accounting. Keywords: Emotional Intelligence, Spiritual Intelligence and Learning Behavior.

Penerapan Profesionalisme Prinsip-Prinsip MSDM Dan Pemasaran Untuk Peningkatan Mutu Sekolah Yayasan Satiahardja Kota Bogor Sujana Sujana; Saefudin Zuhdi; Yayuk Nurjanah
Jurnal Abdimas Dedikasi Kesatuan Vol 1 No 2 (2020): JADKES Edisi Desember 2020
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v1i2.1646

Tujuan penyelenggaraan kegiatan Penerapan Profesionalisme Prinsip-Prinsip MSDM dan Pemasaran Demi Mutu Sekolah Yayasan Satiahardja Kota Bogor, Membuat, mengedit, brainstorming, menerapkan dan mengevaluasi pedoman (1) kerja kebijakan dan prosedur kesiswaan (2) kerja kebijakan dan prosedur organisasi (3) kerja kebijakan dan prosedur kepegawaian Sekolah Kemuning. Diharapkan hasil PKM ini dapat dijadikan sebagai acuan dan pedoman bagi kepala sekolah, guru-guru dan tenaga kependidikan pada institusi ini. Keberhasilan dari naskah dokumen harus diketahui dan dipahami oleh seluruh pegawai, untuk itu masing-masing unit melakukan sosialisasi atau pembahasan, secara rutin dan bertahap. Kinerja pengabdian kepada masyarakat (PKM) untuk output yang dihasilkan proyek ini sebesar 94,87%, merupakan angka rasio antara harapan dan kinerja. Kata Kunci: Brainstorming, Kebijakan, Prosedur dan Kinerja

TINJAUAN ATAS PROSEDUR PEMBAYARAN PAJAK RESTORAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH PADA BADAN PENGELOLAAN PENDAPATAN DAERAH (BAPPENDA) KABUPATEN BOGOR Shafira Desri Aulia; Yayuk Nurjanah
Jurnal Aplikasi Bisnis Kesatuan Vol. 3 No. 1 (2023): JABKES Edisi April 2023
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v3i1.1995

Pajak daerah salah satunya pajak restoran menjadi salah satu penerimaan Pendapatan Asli Daerah khusunya pada Kabupaten Bogor. Pajak restoran menggunakan sistem pemungutan pajak secara Self Assessment yakni sistem pemungutan pajak yang memberi tanggung jawab pada wajib pajak dalam menetapkan besaran kewajiban perpajakan yang perlu dibayar. Prosedur pembayaran pajak restoran ini diperlukan proses yang sistematis agar proses pembayaran pajak restoran dapat berjalan dengan efektif dan diharapkan mampu meningkatkan Pendapatan Asli Daerah. Prosedur pembayaran pajak restoran dapat dilakukan melalui BAPPENDA Kabupaten Bogor. Tujuan peninjauan ini adalah untuk mengetahui prosedur pembayaran pajak restoran pada Badan Pengelolaan Pendapatan Daerah Kabupaten Bogor, untuk mengetahui berapa besar penerimaan pembayaran pajak restoran Kabupaten Bogor, serta mengetahui bagaimana kontribusi pajak restoran terhadap Pendapatan Asli Daerah pada Badan Pengelolaan Pendapatan Daerah Kabupaten Bogor. Berdasarkan hasil peninjauan diketahui bahwa penerapan prosedur pembayaran pajak restoran oleh BAPPENDA telah dilaksanakan sesuai dengan ketentuan Peraturan Daerah Kabupaten Bogor/1No. 2 tahun 2016. Selanjutnya, penerimaan pembayaran pajak restoran Kabupaten Bogor dinilai telah melebihi target yang ditetapkan. Kemudian, pajak daerah salah satunya pajak restoran mampu memberikan kontribusi lebih terhadap PAD. pajak restoran telah memberikan kontribusi terhadap PAD tertinggi urutan ketiga setelah pajak BPHTB dan pajak PBB meskipun dinilai fluktuatif.

Tinjauan Atas Prosedur Kas Masuk Dan Kas Keluar Pada Agria Hotel Bogor Biyas Cahaya Maharani; Yayuk Nurjanah
Jurnal Ilmiah Pariwisata Kesatuan Vol. 4 No. 2 (2023): JIPKES Edisi Juli 2023
Publisher : Prodi Pariwisata dan LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jipkes.v4i2.2070

ABSTRACTA procedure is writing that contains steps or stages in doing something. These steps include a sequence of processes for making something from the beginning to the end with the aim of achieving or creating a goal. An organization has important procedures to ensure that there is no miscommunication at the organizational stage. Because in the end procedures will become guidelines for an organization to carry out activities within it, one of which is cash. Cash is an asset that requires special handling, especially in receiving and disbursing cash. Therefore, it is necessary to have a cash in and cash out procedure. The purpose of this research is to find out how the cash in and cash out procedures implemented at the Agria Hotel Bogor are in accordance with existing standard operational procedures or not. From the results of the review, it shows that the cash in and cash out procedures at the Agria Bogor Hotel are good. The existing procedures at the Agria Hotel are quite good, but there are still some procedures that are not in accordance with standard operational procedures. Because in the procedure there is a lack of adequate human resources. Therefore, existing procedures need to be improved in the future. Keywords: Procedures, Cash In, Cash Out

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