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All Journal Jurnal Reviu Akuntansi dan Keuangan KALAM CENDEKIA PGSD KEBUMEN Speed - Indonesian Journal on Computer Science Jurnal Akuntansi Multiparadigma Speed - Sentra Penelitian Engineering dan Edukasi Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Accounting and Investment Akuisisi : Jurnal Akuntansi Jurnal Kajian Akuntansi Turbo : Jurnal Program Studi Teknik Mesin JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Prosiding Seminar Nasional Teknoka ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Business and Finance Journal Value: Jurnal Manajemen dan Akuntansi Jurnal Aplikasi Dan Inovasi Ipteks SOLIDITAS Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Abdi Insani Jurnal Penelitian Ekonomi Akuntansi (JENSI) Budimas : Jurnal Pengabdian Masyarakat Muhammadiyah Riau Accounting and Business Journal Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) ARMATUR : Artikel Teknik Mesin dan Manufaktur Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Review of Applied Accounting Research Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Pengabdian Masyarakat Bangsa Journal of Multiperspectives on Accounting Literature Jurnal Pengabdian Kepada Masyarakat Radisi Review: Journal of Multidisciplinary in Social Sciences Jurnal Bisnis Jurnal Polimesin
Dwi Irawan
Universitas Muhammadiyah Malang
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Pendampingan Penyusunan Laporan Corporate Social Responsibility CSR) pada Rayz Hotel Malang Astuti, Sri Wibawani Wahyuning; Zubaidah, Siti; Irawan, Dwi
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 6 (2024): Agustus
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i6.1216

Abstract

Corporate Social Responsibility (CSR) menurut Global Reporting Initiative (GRI) adalah pendekatan yang mengintegrasikan tanggung jawab sosial, lingkungan, dan ekonomi dalam aktivitas bisnis perusahaan. Laporan CSR yang disusun mengikuti standar GRI berfungsi untuk memastikan transparansi dan akuntabilitas perusahaan terhadap dampak sosial, lingkungan, dan ekonomi. Penelitian ini berfokus pada upaya pendampingan dalam penyusunan laporan CSR bagi Rayz Hotel, sebuah usaha jasa di bidang penginapan dan makanan. Meskipun Rayz Hotel telah mengeluarkan biaya terkait CSR, mereka belum menyusun laporan formal. Metode pengabdian yang diterapkan meliputi perencanaan, pelatihan, pendampingan, dan pelaporan, yang bertujuan untuk membantu Rayz Hotel dalam menyusun laporan CSR sederhana. Hasil dari pengabdian ini termasuk dokumentasi kegiatan CSR seperti pembersihan lingkungan, sertifikasi HACCP, dan pembersihan masjid. Laporan CSR ini diharapkan dapat meningkatkan kepedulian masyarakat terhadap aktivitas perusahaan dan memberikan nilai tambah serta meningkatkan minat stakeholder terhadap kegiatan positif yang dilakukan oleh Rayz Hotel.
Pengaruh Corporate Governance Terhadap Financial distress dengan Pendekatan Altman Z-Score Syam, Dhaniel; Irawan, Dwi; Puspitasari, Fransiska Dwi Ratna
Jurnal Bisnis Vol. 12 No. 1 (2024): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi dan Bisnis Perdana Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62739/jb.v12i1.68

Abstract

Tujuan: Tujuan dari penelitian ini adalah untuk menyelidiki dan mengumpulkan bukti langsung tentang bagaimana manajemen perusahaan memengaruhi kondisi kesulitan keuangan, yang diproyeksikan melalui kepemilikan manajerial, dewan direksi, komite audit, dan dewan komisaris independen. Metodologi/Pendekatan: Setiap perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dari tahun 2019 hingga 2021 dimasukkan dalam penelitian ini. Jumlah sampel penelitian ini adalah 35 perusahaan, yang dipilih melalui metode purposive sampling. Penelitian ini melakukan analisis data dengan menggunakan metode regresi data panel, yang dibantu oleh program statistik STATA versi 15. Hasil: Hasil penelitian secara parsial menunjukkan bahwa dewan komisaris independen dan komite audit memiliki dampak negatif terhadap financial distress pada perusahaan pertambangan; sebaliknya, variabel kepemilikan manajerial dan dewan direksi tidak memiliki dampak terhadap financial distress. Di sisi lain, hasil penelitian menunjukkan bahwa kombinasi variabel kepemilikan manajerial, dewan komisaris independen, dewan direksi, dan komite audit memiliki dampak negatif terhadap financial distress pada perusahaan pertambangan. Implikasi Praktis: Penelitian ini memberikan rujukan bagi perumusan kebijakan mengenai akuntansi keuangan di perusahaan. Kebaruan: Penelitian ini berkontribusi pada pengembangan teori agensi.
BAGAIMANA GENERASI Z MENGHADAPI QUARTER-LIFE CRISIS? PERSPEKTIF MENTAL ACCOUNTING Rusmadi, Anindya Tirsa; Irawan, Dwi; Juanda, Ahmad
Jurnal Akuntansi Multiparadigma Vol 15, No 2 (2024): Jurnal Akuntansi Multiparadigma (Agustus 2024 - Desember 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.2.28

Abstract

Abstrak - Bagaimana Generasi Z Menghadapi Quarter-life Crisis? Perspektif Mental AccountingTujuan Utama - Penelitian ini bertujuan untuk memahami bagaimana mental accounting mempengaruhi cara Generasi Z menghadapi quarter-life crisis.Metode Penelitian – Penelitian ini menggunakan metode deskriptif kualitatif. Informan penelitian ini adalah beberapa orang representasi Generasi Z, baik yang sudah bekerja maupun belum.Temuan Utama - Penelitian ini menemukan bahwa mental accounting memicu cara Generasi Z mengatasi masalah quarter-life crisis. Mereka menggunakan mental accounting dengan membagi pendapatan mereka ke dalam beberapa kategori untuk masa depan. Perilaku ini menunjukkan pemahaman dan penerapan yang matang dalam pengelolaan keuangan pribadi.Implikasi Teori dan Kebijakan - Penelitian ini menunjukkan relevansi mental accounting dalam perspektif theory of planned behavior pada Generasi Z. Selain itu, penelitian ini menekankan pentingnya niat untuk mengelola financial dengan baik dan alokasi dana yang tepat menghadapi quarter-life crisis.Kebaruan Penelitian -  Penelitian ini mengeksplorasi relevansi theory of planned behavior tentang penerapan mental accounting pada Generasi Z. Abstract - How Do Gen Zers Deal with Quarter-Life Crisis? Mental Accounting PerspectiveMain Purpose - This study aims to understand how mental accounting affects how Generation Z deals with quarter-life crisis.Method - This study used a qualitative descriptive method. The informants are several representatives of Gen Zers, both already working and those not yet working.Main Findings - This study found that mental accounting triggers how Gen Zers cope with quarter-life crisis problems. They use mental accounting by dividing their income into several categories for the future. This behavior shows understanding and mature application in personal financial management.Theory and Practical Implications - This study shows the relevance of mental accounting from the perspective of the theory of planned behavior in Gen Zers. In addition, this study emphasizes the importance of intention to manage finances well and the proper allocation of funds to deal with the quarter-life crisis.Novelty - This study explores the relevance of the theory of planned behavior in applying mental accounting to Gen Zers.
PARTISIPASI MASYARAKAT SEBAGAI PEMODERASI PENGARUH BUDAYA ORGANISASI DAN WHISTLE BLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD Nabila Nurul Aziza; Dwi Irawan; Agung Prasetyo Nugroho Wicaksono; Ihyaul Ulum
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3678

Abstract

Banyaknya penyelewengan anggaran yang diturunkan dari dana APBN pada organisasi pemerintahan di Indonesia. Dalam dunia perangkat daerah kerap kali terjadi kecurangan-kecurangan yang terjadi dalam bidang akuntansi. Kecurangan yang sering terjadi dalam bidang akuntansi suatu entitas biasanya berupa manipulasi atau penipuan dalam melaporkan data keuangan maupun non-keuangan. Strategi yang bisa dilakukan dalam pencegahan kecurangan antara lain adalah memperbaiki budaya organisasi dan whistleblowing system. Tujuan dari penelitian ini untuk menguji partisipasi masyarakat dalam memoderasi pengaruh budaya organisasi dan whistle-blowing system terhadap pencegahan fraud pengelolaan dana desa di Kecamatan Sukorejo, Pasuruan. Teknik analisis data menggunakan metode Partial Least Square (PLS). Hasil Penelitian menunjukkan bahwa budaya organisasi berpengaruh positif sedangkan whistleblowing system tidak berpengaruh. Hasil Penelitian juga menunjukkan jika partisipasi masyarakat dapat memperkuat pengaruh budaya organisasi dan whistleblowing system. Hal ini menunjukkan bahwa semakin baik budaya organisasi dan whistleblowing system maka pencegahan fraud pengelolaan dana desa.
Intellectual capital on organizational performance through the mediation of intrinsic motivation in Indonesian universities Nurazizah, Siti Fadhillah; Irawan, Dwi; Juanda, Ahmad; Nuha, Sukma Uli
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.23009

Abstract

Research aims: This research examines how intellectual capital affects organizational performance in Indonesian universities, focusing on the mediating role of intrinsic motivation. It highlights the importance of intrinsic motivation in enhancing the influence of human capital, structural capital, and relational capital in improving organizational effectiveness.Design/Methodology/Approach: This quantitative study used survey data from 123 employees at top-ranked Indonesian universities by webometrics, selected via simple random sampling. The data were analyzed using variance-based structural equation modeling (SEM) with a Partial Least Squares (PLS) approach.Research findings: The findings of this study revealed a significant positive relationship between intellectual capital and organizational performance in Indonesian universities after being fully mediated by intrinsic motivation.Theoretical contribution/Originality: The novelty of this research exhibits how intrinsic motivation from well-organized Self Determination Theory (SDT) can mediate the influence of intellectual capital on organizational performance in higher education. The results of this study provide valuable insights for increasing intrinsic motivation in strengthening intellectual capital.Practitioner/Policy implication: This study's findings suggest that Indonesian university management and policymakers should focus on optimizing intellectual capital by fostering intrinsic motivation to enhance organizational performance.Research limitation/Implication: The limitation of this research is that there are no differences between private and state universities in examining the effect of intrinsic capital on organizational performance. It also only considers intrinsic motivation, ignoring extrinsic motivation. Future research should include extrinsic motivation and explore other intellectual capital indicators for a comprehensive understanding of organizational performance in Indonesian higher education.
Analysis of the Causes of Discrepancy of Stock Taking of Spare Parts in Spare Parts Warehouses Using the Dmaic Method Irawan, Dwi; Jayadih, Epan; Elfirawati, Putri Arwen; Agustin, Tyna Kurniati Noer; Andika, Wazri Himawansyah Putra; Prastyo, Yudi
Review: Journal of Multidisciplinary in Social Sciences Vol. 1 No. 11 (2024): October
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/rjmss.v1i11.668

Abstract

PT XYZ, a manufacturing company specializing in scanners and printers, experienced a significant discrepancy between the actual part count and the system data during its 2024 stock opname. A root cause analyze using the DMAIC methodology identified errors in the returned parts process from production as the primary issue. This discrepancy resulted in a substantial financial loss of Rp.271,810,000. By implementing more effective work instructions and standard operating procedures, the discrepancy was reduced by (Rp.176.094.963), resulting in cost savings of (Rp.95.715.037) for the company.
IMPLEMENTATION OF TECHNOLOGY INNOVATION IN POTATO SEED PRODUCTION USING ROOTED APICAL CUTTINGS AT UD. SUMBER TANI husen, syarif; Purnomo, Agus Eko; Mazwan, M. Zul; Fuadiputra, Iqbal Ramadhani; Suharjanto, Toto; Irawan, Dwi; Nurfitriani, Rizka; Muhidin, Muhidin
JURNAL APLIKASI DAN INOVASI IPTEKS "SOLIDITAS" (J-SOLID) Vol. 7 No. 2 (2024): Jurnal Aplikasi Dan Inovasi Ipteks SOLIDITAS
Publisher : Badan Penerbitan Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/js.v7i2.6575

Abstract

Saat ini Indonesia hanya mampu memenuhi 10% dari kebutuhan benih kentang. Tidak tersedianya benih kentang yang bermutu oleh petani dapat menyebabkan penurunan produksi hingga 60%. Tingginya permintaan benih bermutu dan terbatasnya persediaan merupakan peluang usaha yang prospektif bagi produsen benih kentang unggul (potensi 40 ton/ha) dan bermutu yang dihasilkan melalui teknologi kultur in vitro. Teknik pengembangan benih kentang unggul bermitra dengan UD. Sumber Tani yang berlokasikan dikawasan sentra produksi kentang. Ketersediaan benih bermutu diawali dengan keberadaan benih inti dan benih penjenis. Benih penjenis dibedakan menjadi benih planlet dan umbi mikro hasil kultur in vitro. Hingga saat ini keberadaan benih penjenis masih cukup terbatas, namun dapat dipropagasi melalui teknik kultur in vitro di UMM Potato Seeds. Permasalahan mitra dapat diidentifikasi sebagai berikut: 1) Kurang tersedianya benih kentang unggul beruapa planlet kentang, 2) Rendahnya hasil produksi benih kentang dalam bentuk stek dan G0, 3) Proses produksi relatif lama karena menggunakan teknologi konvensional, 4) Produk belum berlabel (bersertifikat), 5) Produk masih terbatas pemasarnnya dalam skala lokal belum dikembangkan secara nasional. Untuk itu pada kegiatan ini dilaksanakan implementasi adopsi rakitan inovasi teknologi produksi benih kentang unggul dari proses aklimatisasi, produksi benih stek pucuk berakar (rooted apical cuttings), produksi benih kentang kelas G0. Hasil dari kegiatan ini adalah: 1) Screen net berukuran 500 m2 dilokasi mitra, 2) Teknologi produksi benih kentang unggul berupa stek pucuk berakar sebanyak 10.000 setiap 2 bulan, 3) Benih kentang berkualitas umbi G0 sebanyak 8.000 umbi setiap panen.
Intellectual capital on organizational performance through the mediation of intrinsic motivation in Indonesian universities Siti Fadhillah Nurazizah; Dwi Irawan; Ahmad Juanda; Sukma Uli Nuha
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.23009

Abstract

Research aims: This research examines how intellectual capital affects organizational performance in Indonesian universities, focusing on the mediating role of intrinsic motivation. It highlights the importance of intrinsic motivation in enhancing the influence of human capital, structural capital, and relational capital in improving organizational effectiveness.Design/Methodology/Approach: This quantitative study used survey data from 123 employees at top-ranked Indonesian universities by webometrics, selected via simple random sampling. The data were analyzed using variance-based structural equation modeling (SEM) with a Partial Least Squares (PLS) approach.Research findings: The findings of this study revealed a significant positive relationship between intellectual capital and organizational performance in Indonesian universities after being fully mediated by intrinsic motivation.Theoretical contribution/Originality: The novelty of this research exhibits how intrinsic motivation from well-organized Self Determination Theory (SDT) can mediate the influence of intellectual capital on organizational performance in higher education. The results of this study provide valuable insights for increasing intrinsic motivation in strengthening intellectual capital.Practitioner/Policy implication: This study's findings suggest that Indonesian university management and policymakers should focus on optimizing intellectual capital by fostering intrinsic motivation to enhance organizational performance.Research limitation/Implication: The limitation of this research is that there are no differences between private and state universities in examining the effect of intrinsic capital on organizational performance. It also only considers intrinsic motivation, ignoring extrinsic motivation. Future research should include extrinsic motivation and explore other intellectual capital indicators for a comprehensive understanding of organizational performance in Indonesian higher education.
The effect of the number of syn-gas purification nozzles of the water scrubber method on the characteristics of gasification combustion results Fuad Dwi Hanggara; Fisal Yuliansyah; Dwi Irawan
Jurnal Polimesin Vol 22, No 5 (2024): October
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/jpl.v22i5.5298

Abstract

The product of the gasification process contains several impurities, including tar, ash, CO2, and other contaminants. To achieve efficient syngas results, the syngas must undergo a filtration or purification process, which can increase its energy density. The purpose of this study was to determine the effect of the number of purification nozzles on the characteristics of the resulting flame, the duration of the flame produced during the gasification process, and the rate of heat absorption in the water generated from the syngas purification process. The water scrubber method employed in the syngas purification process utilizes an updraft gasification reactor. The biomass used in this study is rubber wood, with a venturi nozzle size of 0.15 mm and a pressure of 0.12 Pa. The tests varied the number of purification nozzles to 2, 3, and 4. The use of 4 nozzles had a significant effect on the combustion characteristics, resulting in a blue flame with a duration of 33 minutes. The configuration with 3 nozzles produced a flame that exhibited a mixture of blue and orange colors, with the blue flame being more dominant, lasting 38.2 minutes. In contrast, the configuration with 2 nozzles resulted in a bluish-red flame, predominantly red in color, with a duration of 45 minutes. The heat absorption rates in the water produced for the configurations with 2, 3, and 4 nozzles were measured at 539 J/s, 449.1 J/s, and 414.62 J/s, respectively.
The Determinant and Impact of Big Data Analytics Adoption on Public Sector Audit Outcomes Sofyani, Hafiez; Saud, Iham Maulana; Amalia, Rizka; Irawan, Dwi
Journal of Accounting Research, Organization and Economics Vol 8, No 1 (2025): JAROE Vol. 8 No. 1 April 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i1.43259

Abstract

Objective This research investigates the determinants of big data analytics (BDA) adoption in public sector audit, namely system quality, and subsequent impacts on three aspects: audit performance, judgment, and quality. This study also examines the role of audit judgment and audit performance as mediating variables.Design/Methodology This study used a questionnaire survey involving 137 government auditors in Indonesia. The Structural Equation Model-Partial Least Squares (SEM-PLS) was employed for data analysis.Results The results reveal that BDA-based auditing adoption is positively determined by system quality. Moreover, BDA-based auditing adoption improves audit performance, judgment, and quality. Additionally, while audit judgment is a mediator between BDA-based auditing and audit quality, audit performance does not.Research limitations/implications This study has limitations in the number of samples, which makes the generalizability of the study results less strong. It makes readers need to be careful when concluding the results of this study.Novelty/Originality This study offers a novel approach by examining the use of BDA in public sector audit, which is not frequently discussed, particularly when evaluated through the Information Systems (IS) Success Model by DeLone and McLean (2003); Petter et al. (2008). In addition, this study also presents a novelty in the form of testing the mediation role of audit judgment and audit performance.
Co-Authors Adi Prasetyo Agnesia Ruli Ayu Rahmawati Agus Eko Purnomo Agus Eko Purnomo Agus Irawan Agustin, Tyna Kurniati Noer Ahmad Juanda Ahmad Khudori, Ahmad Andika, Wazri Himawansyah Putra Andriyansyah, Nopri Aniek Iriany Arlita Ariyani Puspitasari Aviani Widyastuti Bambang Eka Purnama Bastian, Elvin Dhaniel Syam Elfirawati, Putri Arwen Faris Afrizal Fisal Yuliansyah Fuad Dwi Hanggara Hafiez Sofyani Ida Ayu Putu Sri Widnyani Ihyaul Ulum Imam Abu Hanifah Indah Uly Wardati Iqbal Ramadhani Fuadiputra Jayadih, Epan Kemas Ridhuan, Kemas Lia Candra Inata Lutfia Fitroh Insani M. Zul Mazwan Mudrifah, Mudrifah Muhammad Ferdian Furisanda Muhammad Wildan Affan Nabila Nurul Aziza Nuha, Sukma Uli Nur Afifah Nurazizah, Siti Fadhillah Nurfadilah Yusri Nurfitriani, Rizka Pangestu, Angga prastiyo, Adi Prastyo, Yudi Puspitasari, Fransiska Dwi Ratna Putri, Nur Alia Qory Satiti Mahanani Rafida Az-Zahra Rizka Amalia Rusmadi, Anindya Tirsa Saud, Iham Maulana Setiawan, Rahmady Setu Setyawan Siti Fadhillah Nurazizah Siti Zubaidah Siti Zubaidah Sri Wahyuni Sukadi . Sukma Uli Nuha Susilo, Efendi Joko Syarif Husen Tasyahadul Fadlatil Laili Tasyahadul Fadlatil Laili Teguh Santoso Toto Suharjanto Toto Suharjanto Tri Wahyu Oktavendi Tri Wahyu Oktavendi Ulfa Safira Iman Niar Untung Surya Dharma, Untung Surya Wicaksono, Agung Prasetyo Nugroho yanto, Repki Yusi Putri Eka Vianti