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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Nusantara Science and Technology Proceedings International Journal of Economy, Education and Entrepreneurship (IJE3) Behavioral Accounting Journal

Tituk Diah Widajantie

Universitas Pembangunan Nasional Veteran Jawa Timur

Author-ID : 4224651

Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

Published : 18 Documents Claim Missing Document

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Implementation of Green Accounting Based on University Social Responsibility Dwi Suhartini; Tituk Diah Widajantie; Astrini Aning Widoretno; Fajar Nugroho
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.2021.0927

University is a contributor to waste from its operational impacts, for this reason, it is obliged to report its activities to protect the environment. This is in line with the achievement of the Sustainable Development Goals in 2030, namely ending poverty, reducing inequality, and protecting the environment. For that, it is very appropriate if all universities in Indonesia implement University social responsibility (USR). The purpose of this study was to examine more deeply the implementation of USR using a literature review approach. This study makes a real contribution in making public policies about the importance of implementing USR in University. For this reason, the research question is the extent to which USR based green accounting is implemented which includes environmental awareness, environmental involvement, environmental reporting, and environmental auditing. The results of the study have proven that the implementation of USR-based green accounting has been carried out by tertiary institutions properly, in real-life lectures (KKN) activities such as conducting training for the community on organic and non-organic waste management and empowering communities around campus. However, the environmental report has not been published properly even though the report has been made. Also, the implementation of environmental audits has not been carried out optimally.

THE EFFECT OF SOCIALIZATION, UNDERSTANDING OF INFORMATION TECHNOLOGY AND ACCOUNTING ON THE APPLICATION OF SMALL AND MEDIUM MICROFINANCE ACCOUNTING STANDARD (SAK-EMKM) TO MSMES AT COFFE SHOP IN TEGALSARI SUBDISTRICT CENTRAL SURABAYA Moch. Fadil Pratama Putra; Tituk Diah Widajantie
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2526

The purpose of this study is to test the influence of socialization on the application of SAK EMKM on MSMEs Warkop in Tegalsari Subdistrict Central Surabaya, the influence of information technology understanding on the application of SAK EMKM to MSMEs Warkop in Tegalsari District of Central Surabaya, and test the influence of accounting understanding on the application of SAK EMKM to MSMEs Warkop in Tegalsari Subdistrict Central Surabaya. The data used in the study is primary data obtained through questionnaires. The population in this study is food stalls in tegalsari area of Central Surabaya. The data analysis method used is by using SmartPLS 3.0. Sampling is done by purposive sampling technique. The results of this study show that: 1) Socialization Affects the Application of SAK EMKM. 2) Understanding Information Technology Does Not Affect the Application of SAK EMKM. 3) Understanding Accounting Affects the Application of SAK EMKM. Keywords: Socialization, Understanding Information Technology, Accounting Understanding, Application of SAK EMKM, MSMEs

PENGARUH KESADARAN PAJAK, PENGETAHUAN PAJAK, SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI KASUS KANTOR BERSAMA SAMSAT SURABAYA SELATAN) Tituk Diah Widajantie; Dyah Ratnawati; Tamadoy Thamrin; Muhammad Hilmi Arifin
Behavioral Accounting Journal Vol 2 No 1 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

The tax is a compulsory levy paid by the citizen to the country and is used for the benefit of government and the general public. Tax is one of the country revenues to carry out the government activities, both the central and regional governments. A vehicle tax is a source of regional revenues. A compliance with vehicle taxpayers is one of the indicators in increasing local revenue. This research aimed to analyze the effect of taxpayer awareness, tax knowledge, and tax sanctions on vehicle taxpayer compliance. The population that has been used was all vehicle taxpayers in SAMSAT, South Surabaya. Meanwhile, the sample that has been used was 100 vehicle taxpayers by using random sampling technique. In this research, the data used a questionnaire. The technique of data analysis was using multiple linear analysis. The type of this research was quantitative research. The results of the research were the tax awareness and the tax sanctions significantly influenced vehicle taxpayer compliance while the tax knowledge had no effect on vehicle taxpayer compliance.

PENGARUH PROGRAM PEMUTIHAN PAJAK KENDARAAN BERMOTOR, KESADARAN WAJIB PAJAK, SOSIALISASI PAJAK, DAN PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI PADA KANTOR BERSAMA SAMSAT SURABAYA SELATAN) Tituk Diah Widajantie; Saiful Anwar
Behavioral Accounting Journal Vol 3 No 2 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

This research was conducted for knowing the influence of motor vehicle tax bleaching program, taxpayer awareness, tax socialization, and tax administration service toward taxpayer compliance to pay motor vehicle tax (Pajak Kendaraan Bermotor- PKB) at SAMSAT office of Surabaya Selatan. The total sample for this study was 100 respondents calculated using the sampling method namely simple random sampling. Collected data using a questionnaire distributed to respondents. Hypothesis testing in this research used multiple linear regression in SPSS 23. The analysis results show that motor vehicle tax bleaching program, taxpayer awareness, and tax administration service influence taxpayer compliance in paying PKB. Meanwhile, tax socialization does not have an effect on taxpayer compliance in completing the PKB.

THE EFFECT OF GOOD CORPORATE GOVERNANCE MECHANISMS ON FINANCIAL PERFORMANCE IN CONVENTIONAL COMMERCIAL BANKS LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2015-2019 Pandu Rizky Mahendra; Tituk Diah Widajantie
JURNAL ILMIAH EDUNOMIKA Vol 5, No 02 (2021): EDUNOMIKA : Vol. 5, No. 2, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v5i2.2597

The study was conducted to obtain empirical evidence related to the effect of good corporate governance mechanisms on the financial performance of banking companies. The population are banking companies listed on the Indonesia Stock Exchange for the 2015-2019 period. Total population of registered banking companies is 45 companies. This research uses purposive sampling technique. From the total of population, only 25 conventional general banking companies meet the criteria. After that multiplied by the research period of five years, then there are 125 samples in this study. The analysis technique used is regression analysis which is a method of analyzing research hypotheses with the aim of testing the overall presence or absence of the influence of one variable with another variable. Based on the results of the study "The Effect of Good Corporate Governance Mechanisms on Financial Performance in Conventional Commercial Banks Listed in Indonesia Stock Exchange Period 2015-2019 " the following conclusions were obtained: The Board of Directors has an effect on the financial performance (Return On Assets) of Conventional Commercial Banks. The Board of Commissioners does not affect the financial performance (Return On Assets) at Conventional Commercial Banks. The Audit Committee has an effect on financial performance (Return On Assets) at Conventional Commercial Banks. Keywords: good corporate governance, financial performance

Pengaruh Kompetensi, Akuntabilitas, Pengendalian Internal dan Partisipasi Masyarsakat terhadap Kinerja Pemerintah Desa Kebalandono Desy Ramadhan Kumalasari; Tituk Diah Widajantie
Jurnal Ilmiah Universitas Batanghari Jambi Vol 22, No 2 (2022): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v22i2.2318

The purpose of this study was to determine the effect of competence, accountability, internal control and community participation on the performance of the Kebalandono village government. The research method used is a quantitative method. The sampling technique used in this research is simple random sampling. This study uses primary data with data collection using a questionnaire method that will be filled out by the people of Kebalandono Village. The analysis technique uses Partial Least Square (PLS) with WarpPLS 7.0 software. The Structural Equation Model (SEM) analysis method consists of two sub-models, namely the structural model (inner model) and the measurement model (outer model). Based on the test results, it can be concluded that Competence has no effect on the performance of the village government, Accountability affects the performance of the Kebalandono Village government, Internal Control affects the performance of the Kebalandono Village government. Community participation has an effect on the performance of the Kebalandono Village government.

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN PENGUNGKAPAN CSR TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2019) Della Fardelia Safira; Tituk Diah Widajantie
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2021): JULI: Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v14i1.374

The Company has short-term and long-term. In the short term the company aims to maximize current profits, while in the long term it aims to increase the value of the company itself. This research aimed to examine and analyze the effect of profitability, company size, leverage, and CSR disclosure to the value of manufacturing companies listed on the IDX in 2015-2019. While, the sampling collection technique used purposive sampling with 10 samples which fulfilled the criteria. The data analysis technique used multiple regression linear with SPSS (Statistical Product and Service Solutions). In this research, the testing variable of profitability used Return On Asset (ROA), company size used total assets, leverage used Debt to Equity Ratio (DER), CSR used Corporate Social Disclousure Index (CSDI), and the value of the company used Tobins’Q. The research result concluded that: (1) profitability effect the value of the company, (2) company size did not effect the value of the company, (3) leverage did not effect the value of the company, (4) CSR disclosure effect the value of the company. Keywords: Profitability, Company Size, Leverage, CSR Disclosure, and the value of the company.

PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN INTERNAL DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS KINERJA KELURAHAN DI KECAMATAN RUNGKUT KOTA SURABAYA Shabrina Salsabila; Tituk Diah Widajantie
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2021): DESEMBER: Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v14i2.427

The purpose of this study is to determine the effect of Clearance Of Budget Goals, Internal Control And Quality Of Human Resources On Performance Accountability Of Kelurahan Rungkut This research is a quantitative study with a total of 46 samples. Data collection methods used questioner. Data were analyzed with Partial Least Square. The result of the research showed that variable Internal Control, Quality Of Human Resources affects Performance Accountability with t-statistics > 1.96, Clearance Of Budget Goals has not effect on Performance Accountability and R2 value of model is 0.748 or 74.8%.

KOMPETENSI APARATUR DESA, SISTEM PENGENDALIAN INTERNAL, PEMANFAATAN TI dan PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Kasus Desa di Kecamatan Paciran Kabupaten Lamongan) Fitri Tina Kharisma; Tituk Diah Widajantie
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2021): DESEMBER: Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v14i2.431

Tujuan penelitian ini adalah untuk mengetahui pengaruh Kompetensi Perangkat Desa, Sistem Pengendalian Intern, Pemanfaatan Teknologi Informasi Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa. Penelitian ini merupakan penelitian kuantitatif dengan jumlah sampel sebanyak 102 orang. Metode pengumpulan data yang digunakan adalah purposive sampling. Data dianalisis dengan Partial Least Square. Hasil penelitian menunjukkan bahwa variabel Kompetensi Perangkat Desa, Sistem Pengendalian Intern, Pemanfaatan Teknologi Informasi berpengaruh terhadap Akuntabilitas Pengelolaan Dana Desa dengan t-statistik > 1,96. Partisipasi Masyarakat tidak berpengaruh terhadap Akuntabilitas Pengelolaan Dana Desa dengan nilai R2 0,65 atau 65

Pengaruh idealisme, relativisme, love of money, dan tingkat pengetahuan terhadap persepsi mahasiswa atas perilaku tidak etis akuntan selly rekha Abiprilia; Tituk Diah Widajantie
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to test and demonstrate the effectiveness of idealism , relativism, love of money, and the level of knowledge on student perceptions of unethical behavior by accountants. This study used a quantitative method with Partial Least Square as an analytical technique. Samples were taken from as many as 114 respondents using the non-probability sampling technique. The data collection technique used is a questionnaire via a google form. The results showed that: 1) The higher the idealism level of students, the lower of committing fraud on accountants' ethical behavior. 2) The high value of relativism indicated that the perceptions expressed by students did not only refer to universal moral values or rules but were also viewed from another side. Therefore, accounting students expressed positive perceptions of unethical behavior by accountants until nowadays. 3) The high love of money factor means that the lower the person's ethical behavior. 4) The more comprehensive the students' knowledge of the accounting profession scandal, the more mishandling it would occur. Hence, the student's perception of the unethical behavior of professional accountants would decrease.

Co-Authors Agung Budi Wicaksono Astrini Aning Widoretno Della Fardelia Safira Desy Ramadhan Kumalasari DEVI PERTIWI ANANDA PUTRI Dwi Suhartini Dyah Ratnawati Fajar Nugroho Fidya Istiqfarini Fitri Tina Kharisma Lorensa Prima Dwi Adha Marseto Marseto Marthaza Sabrina Moch. Fadil Pratama Putra Mohammad Aviciena Taufiqurrahman Muhammad Hilmi Arifin Pandu Rizky Mahendra Rani Melati Oktadifa Saiful Anwar selly rekha Abiprilia Shabrina Salsabila Sofie Yunida Putri Tamadoy Thamrin

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