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All Journal Journal of Accounting Science Surya Abdimas PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Bisnis dan Akuntansi BALANCE: Economic, Business, Management and Accounting Journal JASF (Journal of Accounting and Strategic Finance) Indonesian Journal of Law and Economics Review Procedia of Social Sciences and Humanities Indonesian Journal of Islamic Studies Prosiding University Research Colloquium Jurnal Akuntansi dan Keuangan West Science West Science Interdisciplinary Studies Abdimas Mandalika West Science Interdisciplinary Studies Journal of Economics and Economic Policy Journal of Social Science Analisa: Jurnal Manajemen dan Akuntansi Academia Open
Nihlatul Qudus Sukma Nirwana
Universitas Muhammadiyah Sidoarjo, Jawa Timur, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Efficiency Challenges Amid Budget Success in Indonesia: Tantangan Efisiensi di Tengah Keberhasilan Anggaran di Indonesia Intan Setyaningrum; Nihlatul Qudus Sukma Nirwana
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.8173

Abstract

This study assesses the budget implementation of the Sidoarjo Regency Government from 2019 to 2022, focusing on effectiveness, efficiency, and economic performance. Using a descriptive quantitative approach with document analysis, the findings indicate that while the government has met economic criteria and shown improved effectiveness, efficiency has been less satisfactory, particularly in 2022. Despite surpassing budget revenue targets, inefficiencies arose due to higher expenditures than revenues. The study highlights the need for better budget management and resource allocation to enhance overall performance. Highlight: Economic Criteria Met: Consistent economic performance over four years. Improved Effectiveness: Surpassed budget revenue targets. Efficiency Issues: Lower efficiency, especially in 2022. Keyword: Budget implementation, effectiveness, efficiency, economic performance, Sidoarjo Regency
The Fraud Triangel Approach: Detecting Fraudulent Behavior in Business Finance in Sidoarjo: Pendekatan Fraud Triangel: Mendeteksi Prilaku Kecurangan Pada Keuangan Bisnis Di Sidoarjo Nihlatul Qudus Sukma Nirwana
Academia Open Vol. 8 No. 2 (2023): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.8747

Abstract

Fraud that occurs in MSME players today is increasingly diverse. Fraud can take the form of financial statement fraud, mixing personal finances with business finances or dishonesty in running a business. This causes a prolonged dilemma for MSME actors in managing business income. Many MSMEs have not been able to manage good financial reports. This Research Objective is used to gain a deeper understanding of the behavior and detection of fraud that occurs in Micro, Small and Medium Enterprises (MSMEs) based on the Fraud Triangle Theory and the efforts made by MSMEs in preventing and detecting fraud early. The type of sample experiment research used is the random method. The method of collecting information through direct observation and questions, FGDs and the technique of using documentation in the data collection process. The data analysis approach involves the steps of data reduction, data presentation and data verification. The results of the analysis explain that MSME actors do not all carry out financial statement management and still carry out a lot of fraud. The implications of this research contribute to the understanding of fraud, especially by forensic accountants, auditors, fraud examiners and anti-fraud examiners who are used to see fraud in MSMEs. Highlights : Fraud in MSMEs is multifaceted, encompassing financial statement manipulation and unethical business practices. Research aims to understand fraud behavior using the Fraud Triangle Theory and explore MSME efforts in fraud prevention. Utilizes random sampling and data collection methods like direct observation, FGDs, and documentation to gather comprehensive insights. Keywords : Fraud Triangel, Financial Statements, Fraudulent Behavior and MSMEs
Pemberdayaan Wanita UMKM Melalui Pemasaran Digital, Branding, dan Akses Modal Usaha Rizky Eka Febriansah; Detak Prapanca; Mochamad Alfan Rosid; Nihlatul Qudus Sukma Nirwana; Tasya Fatmawati Arifin; Putri Nazilatul Fadhliyah; Amanda Aditya Sri Nengsih; Eka Aditia Suherman; Indah Rizqi Tsania
Surya Abdimas Vol. 10 No. 2 (2026)
Publisher : Universitas Muhammadiyah Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/abdimas.v10i2.7048

Abstract

Program pengabdian kepada masyarakat ini bermitra dengan kelompok UMKM wanita bidang makanan dan minuman di desa Kepuh Kemiri, kecamatan Tulangan, kabupaten Sidoarjo, yang berjumlah sekitar 15 usaha mikro. Meskipun sebagian besar pelaku usaha telah memiliki akses perangkat digital, pemanfaatannya masih terbatas pada fungsi sosial dasar. Minimnya pengetahuan tentang pengelolaan keuangan, akses modal, dan regulasi usaha menyebabkan banyak usaha tidak tercatat secara administrasi, sehingga menghambat peluang memperoleh dukungan dari pemerintah atau lembaga keuangan. Permasalahan utama yang dihadapi adalah lingkup penjualan yang sempit, belum memanfaatkan teknologi digital untuk pemasaran, belum memiliki identitas produk, serta kesulitan permodalan. Program ini menggunakan pendekatan learning by doing melalui sosialisasi, pelatihan, pendampingan, konsultasi, dan keberlanjutan. Fokus kegiatan adalah penguatan manajerial UMKM melalui strategi pemasaran digital, branding produk, serta penyediaan akses modal usaha. Hasilnya menunjukkan sebanyak 5 dari 15 UMKM mampu membuat dan mengunggah konten digital di media sosial, 10 UMKM telah memiliki logo dan desain kemasan, serta 3 UMKM berhasil memperoleh akses modal untuk memperluas pasar. Keberlanjutan program diwujudkan dengan pembentukan grup digital (WhatsApp Group atau forum online) sebagai wadah berbagi informasi, tips pemasaran, dan kolaborasi antar pelaku UMKM. Program ini terbukti meningkatkan kapasitas digital, identitas produk, dan akses permodalan, sehingga memperkuat daya saing UMKM wanita di desa Kepuh Kemiri.
Pengaruh Social Entrepreneurship Orientation dan Impact Measurement terhadap Kinerja Sosial dan Kinerja Keuangan pada Usaha Sosial di Jawa Barat Nihlatul Qudus Sukma Nirwana; Suwarno Suwarno
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 02 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i02.3510

Abstract

Penelitian ini mengkaji pengaruh Orientasi Kewirausahaan Sosial dan Pengukuran Dampak terhadap Kinerja Sosial dan Kinerja Keuangan di kalangan perusahaan sosial di Jawa Barat. Perusahaan sosial semakin diharapkan untuk menyeimbangkan penciptaan nilai sosial dengan keberlanjutan keuangan, sehingga penting untuk mengidentifikasi kemampuan organisasi yang berkontribusi pada kedua tujuan tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei yang melibatkan 100 pendiri, manajer, dan staf senior perusahaan sosial yang beroperasi di Jawa Barat. Data dikumpulkan melalui kuesioner terstruktur menggunakan skala Likert lima poin dan dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). Hasil penelitian menunjukkan bahwa Orientasi Kewirausahaan Sosial memiliki pengaruh positif dan signifikan terhadap Kinerja Sosial dan Kinerja Keuangan. Demikian pula, Pengukuran Dampak berpengaruh positif dan signifikan terhadap Kinerja Sosial dan Kinerja Keuangan. Hasil koefisien determinasi menunjukkan bahwa model menjelaskan 67,2% varians dalam Kinerja Sosial dan 59,1% varians dalam Kinerja Keuangan. Hasil penelitian menunjukkan bahwa perusahaan sosial dengan orientasi kewirausahaan yang lebih kuat dan praktik pengukuran dampak yang sistematis lebih mungkin mencapai hasil sosial yang lebih unggul sambil mempertahankan keberlanjutan keuangan. Studi ini berkontribusi pada literatur yang berkembang tentang kewirausahaan sosial dengan memberikan bukti empiris dari Indonesia dan menawarkan implikasi praktis bagi para manajer perusahaan sosial dan pembuat kebijakan yang berupaya memperkuat efektivitas organisasi dan keberlanjutan jangka panjang.
Intellectual Capital, Market Value, and Financial Performance: Indonesia and Malaysia’s Banking Companies Sigit Hermawan; Nur Ravita Hanun; Nihlatul Qudus Sukma Nirwana; Clarisa Ika Candrawati
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 2 (2021): JASF (Journal of Accounting and Strategic Finance) - November 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i2.142

Abstract

This study aims to determine the effect of intellectual capital on market value with financial performance as an intervening variable: evidence from banking companies in Indonesia and Malaysia. The analysis tool uses Partial Least Square to test hypotheses. The results of this study are intellectual capital affects the financial performance of banking companies in Indonesia but does not affect the banking companies in Malaysia. Intellectual capital does not affect the market value of banking companies in Indonesia but affects banks in Malaysia. Financial performance affects market value in Indonesian banking companies but does not affect banking companies in Malaysia. For indirect or mediation effects, the result is that financial performance can mediatethe effect of intellectual capital on market value in banking companies in Indonesia but not for banks in Malaysia. Banking companies must pay attention to intellectual capital management because of its impact on financial performance and market value. The market will give a higher valuation to companies that have increased financial performance. Next, companies with improved financial performance will be responded positively to the market so that it will increase market value.
FINANCIAL DISTRESS DAN TAX AVOIDANCE: PERAN MODERASI UKURAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA: - Nihlatul Qudus Sukma Nirwana; Ruci Arizanda Rahayu; Endra Wahyu Ningdiyah
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 14 No 2 (2026): Agustus 2026
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v14i2.1039

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial distress terhadap tax avoidance serta peran ukuran perusahaan sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS). Sampel penelitian terdiri dari 14 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2020-2024 dengan total 70 observasi. Hasil penelitian menunjukkan bahwa financial distress berpengaruh positif dan signifikan terhadap tax avoidance. Selain itu, ukuran perusahaan terbukti mampu memperkuat pengaruh financial distress terhadap tax avoidance. Hal ini menunjukkan bahwa perusahaan besar cenderung lebih agresif dalam melakukan penghindaran pajak ketika mengalami tekanan keuangan. Penelitian ini memberikan implikasi bahwa otoritas pajak perlu meningkatkan pengawasan terhadap perusahaan besar yang mengalami financial distress.
Co-Authors Abdul Gaffar Ainindya, Ninik Ruma'isya Almaidah, Riza Amanda Aditya Sri Nengsih Amanda, Silvia Arista, Sintha Wahyu Aulia Kartika Putri Clarisa Ika Candrawati Detak Prapanca Dewi, Widya Kusuma Dioventa, Ambar Duwi Rahayu Eka Aditia Suherman Endra Wahyu Ningdiyah Fafarita , Alliansi Wulan Firnata, Tifani Angga Ima Faizah Indah Rizqi Tsania Intan Setyaningrum Isnaini Isnaini Laura Tri Dharma Mahendra, Danar Putra Mariani, Anti Maulidiyah , Eva Dwi Melawati , Hana Oktavia Melinda Ibrahim Misti Hariasih Mochamad Alfan Rosid Muhammad Ichsan Gaffar Mulyanti , Sasa Nilam Sari Nur Ravita Hanun Purwanti, Yanik Puspita Handayani Putri Nazilatul Fadhliyah Ramadani, Gesti Novi Reswari , Anis Arista Riza Almaidah Rizky Eka Febriansah Ruci Arizanda Rahayu Sarwenda Biduri Setyaningrum, Intan Sigit Hermawan Sri Handayani Sumartik Supriandi Supriandi, Supriandi Suwarno Suwarno Syamsiar, Syamsiar Tasya Fatmawati Arifin Tri Yuda Lesmana Wulandari, Indah Apriliana Sari