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All Journal Majalah Ekonomi Wahana : Tridarma Perguruan Tinggi International Journal of Economics, Business and Accounting Research (IJEBAR) Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Jurnal Multidisiplin Madani (MUDIMA) Gemilang: Jurnal Manajemen dan Akuntansi Mandiri: Jurnal Akuntansi dan Keuangan Jurnal Kendali Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Journal Economic Excellence Ibnu Sina MERDEKA: Jurnal Ilmiah Multidisiplin EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Indonesian Journal of Applied Accounting and Finance AT-TAKLIM: Jurnal Pendidikan Multidisiplin Jurnal Ekonomi dan Bisnis LANCAH Jurnal Inovasi dan Tren Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN) International Journal of Economic Integration and Regional Competitiveness
Yuni Sukandani
Universitas PGRI Adi Buana Surabaya
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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Peningkatan Daya Saing Produk UMKM melalui Digitalisasi Proses Produksi dan Manajemen Persediaan di Kelurahan Sepanjang, Kecamatan Sepanjang, Kabupaten Sidoarjo Widiar Onny Kurniawan; Nurdina; Yuni Sukandani; Mutiara Rachma Ardhiani; Munir Rachman
Ekobis Abdimas Vol 6 No 1 (2025): Juni 2025
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.6.1.10444

Abstract

This community service activity aims to improve the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) products through digitalization of production processes and inventory management. The activity was carried out in Sepanjang Village, Sepanjang District, Sidoarjo Regency, from April 20 to June 20, 2025. The main problems faced by MSMEs in this area are low operational efficiency due to manual recording, weak stock management, and lack of understanding of digital technology. The method of implementing the activity includes initial observation, counseling, training in digital applications for production management and inventory, and ongoing assistance. The results of the activity show that MSMEs are able to gradually adopt digital technology, increase efficiency in production time and costs, reduce recording errors, and maintain stock availability more accurately. Furthermore, this transformation also has an impact on improving the quality of customer service and strengthening the competitive position of MSMEs in the local market. This activity makes a real contribution to the empowerment of technology-based MSMEs and forms a more adaptive and sustainable business ecosystem.
PERAN KUALITAS AUDIT DAN TRANSPARANSI KEUANGAN DALAM MENDORONG EFISIENSI INVESTASI DI SEKTOR STRATEGIS INDONESIA Yuni Sukandani; Maya Deviana; Yasmine Dwi Cahyani
AT-TAKLIM: Jurnal Pendidikan Multidisiplin Vol. 2 No. 7 (2025): At-Taklim: Jurnal Pendidikan Multidisiplin (Edisi Juli)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/at-taklim.v2i7.608

Abstract

Artikel ini bertujuan untuk mengkaji peran kualitas audit dan transparansi keuangan dalam meningkatkan efisiensi investast di sektor strategis Indonesia. Faktor utama terletak pada pengelolaan investasu yang berkelanjutan. metode yang digunakan adalah studi literatur dengan menganalisis berbagai sumber ilmiah dan laporan terkait secara sistematis guna memperoleh pemahaman mendalam mengenai keterkaitan antara audit, transparansi, dan efisiensi investasi. hasil penelitian ini menunjukkan bhawa kualitas audit yang independen, profesional, dan disertai dengan skeptisisme auditor yang tinggi mampu mencegah penyalahgunaan dana serta meningkatkan akuntabilitas keuangan. transparansi dalam pelaporan keuangan, khususnya yang berbasis digital, turut memperkuat efisiensi alokasi modal di sektor strategis. dengan demikian, audit berkualitas dan transparansi keuangan menjadi komponen penting dalam menciptakan iklim investasi yang sehat, produktif, dan mendukung pembangunan jangka panjang di Indonesia
Peran Audit dalam Mencegah Kecurangan: Tinjauan dari Perspektif Etika Bisnis Diajeng Cantika Triciyana; Della Ayunda Prameswari; Yuni Sukandani
Journal Economic Excellence Ibnu Sina Vol. 3 No. 3 (2025): September : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i3.3129

Abstract

Fraudd in the bussines world has become a major challenge that can harm various parties, including companies to other stakeholders, often triggered by ethical lapses in the bussines environment.This study discusses the role of internal audit in preventing fraud from a bussines ethics perspective and identifies factors that affect the efficieness of internal audit. The data analysis technique used is descriptive analysis. The research method used is qualitative through a literature review approach or library research, which is carried out by analyzing and reviewing literature sources and scientific publications related to the research topic. The results pf analysis show that internal audit has a crucial role as the frontile in mitigating the risk of fraud through supervisory functions, evaluating the internal audit is influenced by auditor competence and independence, top management support, eduquate audit coverage, and the application of targeted audit methodologies. Therefore, organizations need to optimize the internal audit function by improving auditor competence, implementing advanced audit technology, and ensuring full support form top management to create a transparent and accountable bussines environment.
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Siti nurhamidah; Sukandani, Yuni
Majalah Ekonomi Vol 29 No 02 (2024): Desember 2024
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol30.no02.a9763

Abstract

This research aims to determine the influence of Good Corporate Governance and Corporate Social Responsibility on Company Value in Main Board Property & Real Estate Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2021-2022 Period, either partially or simultaneously. The total population is 26 companies, with a total sample of 21 companies selected using purposive sampling techniques. The data collection technique used is the documentation method. The data analysis technique uses classical assumption test analysis, multiple linear regression analysis, coefficient of determination test, with hypothesis testing using the t test and F test. Based on the test results using the F test, a significance value of 0.002 < 0.05 is obtained, so it can be concluded that overall the Board of Directors variable, Audit Committee, Independent Commissioners, and CSR are proven to have an influence on Company Value. Meanwhile, the results of the t test show that the Board of Directors has an influence on Company Value with a significant value of 0.029 < 0.05, the Audit Committee has an influence on Company Value with a significant value of 0.005 < 0.05, Independent Commissioners have no influence on Company Value with a significant value of 0.669 > 0.05, and CSR has no effect on company value with a significant value of 0.220 > 0.05. The results of this research can be used by investors and potential investors as consideration before making an investment.
Pengaruh Fee Audit, Reputasi KAP, Rotasi Audit, Indepensi Auditor, Pengalaman Auditor, dan Kompleksitas Perusahaan PT Sekar Bumi Tbk., Terhadap Kualitas Audit Sukandani, Yuni; Lestari , Stifani Dwi; Artikadewi , Rosy Yuni; Marisa , Dana; Praduanita , Efi Yusfri
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 9 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Analisis ini memiliki tujuan untuk mencari tahu bagaimana Dampak Fee Audit, Reputasi KAP, Biaya Audit, Rotasi Audit, Indepensi Auditor, Pengalaman Auditor, dan Kompleksitas Perusahaan PT Sekar Bumi Tbk. pada kualitas Audit. Sehingga menurut hasil analisis diperoleh bahwa fee audit, reutasi KAP, biaya audit, rotasi audit, pengalaman audit, dan kompleksititas Perusahaan PT Sekar Bumi Tbk audit mempunyai dampak pada kualitas audit. Besaran pembayaran audit skala maksimum kepada orang yang melakukan audit sering juga melakukan audit sesuai dengan sistem audit yang tepat. Kemudian Dari segi independensinya bahwa kian lama pengaruh diantara auditor dengan klien maka bisa meminimalkan independensi auditornya. Ditinjau dari segi pengalaman seorang audit Auditor yang memiliki pengalaman tentu mempunyai sangat banyak sekali pengetahuan serta informasi dan bagian-bagian pengingat yang baik ketimbang orang yang melakukan audit sehingga bisa saja berakibat yang pada akhirnya bisa memnjadi proses dan hasil audit yang baik pula. Selain itu, apabila terjadi suatu peningkatan salam kompleksitas tentang kewajiban suatu auditor maka bisa saja terjaid penurunan pada tingkat kesuksesan.
PERAN AUDIT INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA SUATU PERUSAHAAN Yuni Sukandani; Atiqoh Qurrotu Aini; Lisa Andriani; Alifia Sri Wahyuni; Rizki Hidayanti
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 1 No. 6 (2024): Juli
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v1i6.1832

Abstract

Penelitian ini bertujuan untuk menunjukkan dampak audit internal terhadap evaluasi pelaporan keuangan suatu perusahaan. Penelitian ini dilakukan dengan mengambil informasi dari buku, jurnal, dan artikel penelitian terdahulu yang menggunakan metode deskriptif. Penelitian ini juga melibatkan penelitian kepustakaan yang meliputi inferensi, penyajian, dan analisis data. Tujuannya adalah untuk menghasilkan representasi materi pelajaran yang sistematis dan tepat. Penelitian yang dilakukan dalam jurnal ini menunjukkan bahwa audit internal mempunyai pengaruh yang signifikan dalam menilai pengaruh audit terhadap kualitas laporan keuangan. Setelah dilakukan pemeriksaan terhadap enam jurnal, ditemukan satu jurnal yang menyimpulkan bahwa fungsi audit internal tidak berdampak terhadap kualitas laporan keuangan, sedangkan lima jurnal lainnya menyimpulkan bahwa peran audit internal memang berdampak terhadap kualitas laporan keuangan. Hal ini sangat mempengaruhi kualitas laporan keuangan.
PERAN KEBIJAKAN DIVIDEN DALAM MEMODERASI PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Regita Cahyani Febrianti; Sukandani, Yuni; Mipta, Miptaqul Rohma
Majalah Ekonomi Vol 30 No 1 (2025): Juni 2025
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol31.no1.a10167

Abstract

Finding out how much of an impact Dividend Policy has on reducing or amplifying the effects of Profitability and Leverage on Company Value is the primary motivation for this study. Quantitative descriptive research is what this study is all about. The sample is comprised of 30 firms chosen using purposive selection methods. The entire population consists of 84 food and beverage subsector companies listed on the BEI for the 2021–2022 timeframe. Financial report documentation is used as a data collecting approach. Multiple linear regression analysis, the coefficient of determination test, Moderated Regression Analysis (MRA), the t-test, and the F-test are all part of the data analysis approach. It may be inferred that Dividend Policy moderates the simultaneous impact of Profitability and Leverage on Company Value, as the F test results show a significant value of 0.000 < 0.05. Meanwhile, the results of the t-test research show that Profitability influences Company Value with a significant value of 0.007 < 0.05, Leverage influences Company Value with a significant value of 0.000 < 0.05, Dividend Policy has a substantial impact on two variables: profitability and leverage. While dividend policy cannot mitigate the effect of profitability on company value (p = 0.145, > 0.05), it may limit the influence of leverage on company value (p = 0.026, < 0.05). Investors and would-be investors may use this research's findings as a basis for their decision-making process.
PERAN AUDITOR INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN Alfah Rahmatul Yusnia; Liviana Dwi Rahmadhani, Regita Cahyani Febrianti, Ummatul Muthohharo, Yuni Sukandani
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 4 (2024): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is aimed at finding out the role of internal auditors on the quality of company financial reports. The purpose of this research is to analyze the role of internal auditors on the quality of financial reports in companies. This type of research is qualitative descriptive research. The data used is secondary data. The data collection methods in this research are documentation and literature review. Data analysis techniques use data reduction techniques, data interpretation, and drawing conclusions and data verification. Based on the test results using Data Reduction, 5 research journals were obtained that supported this research. The test results using data interpretation techniques showed that there were 3 research journals that were in line and 1 research journal that was not in line which supported the research. So overall, drawing conclusions and verification based on journals that support the variable role of internal auditors influences the quality of the company's financial reports, but the verification results need to be reviewed using data analysis techniques that are supported by strong evidence so that the credible conclusions can be proven using tests that support further research
SISTEM INFORMASI AKUNTANSI DALAM AUDIT PENGENDALIAN INTERNAL BERBASIS KOMPUTER Dita Dwi Khoirir Roziq; Ely Setyawati, Charisma Wulandari, Noor Fadilatus Sakdiyya, Yuni Sukandani
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 4 (2024): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study discusses the accounting information system in computer-based internal audit control. The purpose of this study is to determine and analyze the accounting information system in computer-based internal audit control. The research method uses a descriptive qualitative method. Data analysis is carried out by data reduction, data interpretation and drawing conclusions. The results of this study are that a sophisticated modern computerized Accounting Information System is achieved without reliable internal management system control such as strict supervision by expert management in their fields, internal control can effectively affect the accounting information system Information and communication are important elements of computer-based internal control, usually control that is usually done by humans has been replaced by machines whose role is very important in the company
Pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return on Equity Pada Sub Sektor Kontruksi Bangunan yang Terdaftar Di Bursa Efek Indonesia Periode 2022-2025 Yuni Sukandani; Euprhasia Oyenlina Wati; Wiwinta Anur; Reineldis Kurniati
Surplus: Jurnal Ekonomi dan Bisnis Vol. 4 No. 2 (2026): Januari-Juni 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v4i2.1965

Abstract

Tujuan penelitian ini adalah untuk menganalisis subsektor konstruksi bangunan yang terdaftar di Bursa Efek Indonesia dari tahun 2022 hingga 2025 untuk mengetahui bagaimana Return on Equity (ROE) dipengaruhi oleh Current Ratio (CR) dan Debt to Equity Ratio (DER). Teknik kuantitatif digunakan dalam penelitian ini. Untuk tahun 2022–2025, analisis ini menggunakan data dari 25 perusahaan subsektor konstruksi bangunan yang terdaftar di Bursa Efek Indonesia. Dua belas perusahaan dipilih secara acak menggunakan teknik purposive sampling. Laporan keuangan untuk tahun 2022–2025 menyediakan data sekunder yang digunakan dalam analisis ini. Berbagai uji statistik, termasuk uji t dan uji F, serta uji hipotesis dan koefisien determinasi, digunakan untuk menganalisis data dalam penelitian ini. Nilai signifikansi 0,063 > 0,05 membuktikan bahwa rasio lancar tidak berpengaruh secara signifikan terhadap Return on Equity (ROE), dan nilai signifikansi 0,094 > 0,05 membuktikan bahwa rasio utang terhadap ekuitas juga tidak berpengaruh secara signifikan terhadap ROE. Pada saat yang sama, nilai signifikansi 0,172 > 0,05 membuktikan bahwa baik rasio lancar maupun rasio utang terhadap ekuitas tidak berpengaruh secara signifikan terhadap Return on Equity.
Co-Authors Adinda Tasya Saras Pratiwi Afif Haniatus Sa&#039;diyah Aida Dwi Anggraini Aikisna Dwi Utami Aisyah Devi Irawati Aji Prasetyo Akhmad Yody Kurniawan Alfah Rahmatul Yusnia Alifia Sri Wahyuni Allin Dwi Syuro Andini Amanda Putri Febrianti Anggraeni, Nofiah Dwi Aristha Purwanthari sawitri Artikadewi , Rosy Yuni Atiqoh Qurrotu Aini Bayuadi Binti Wulandari Christina Menuk Sri Handayani Cintya Dwi Setyo Pratiwi Dea Amirotul Ahlam Della Ayunda Prameswari Diajeng Cantika Triciyana Dika Noryta Prameswari Dita Dwi Khoirir Roziq Diva Maulidiyah Annizar Edy Sulistiyawan, Edy Elly Sampurnawati Euprhasia Oyenlina Wati Fachrudy Asj'ari Fakihatul Fuadah Fani Wahyu Ramadhani Faridatun Fathonah Fathonah, Faridatun Fatimah, Mia Fauziyah Fauziyah Febbyandika Bathari Kusuma Fina Novita Sari Fitrarina Maharani Gintan Regita Maharani Githa Pramudia Kharisma Putri Gregorius Diva Kurnia Jenali Haidir Ubaidillah Putra Setyawan Haina Anggia Sari Hartono Hartono I Made Bagus Dwiarta I Made Bagus Dwiarta Indah Ayu Permatasari Indah Sri Wahyuni Indro Dwi Cahyo Intan Widiyaningsih Ismawati Kaka Kurnia Lailatin Adhimah Lestari , Stifani Dwi Lestari Febrianti Linda Putri Andriyanti Lisa Andriani Liviana Dwi Rahmadhani Marisa , Dana Marta, Dessy Dwi Martha Suhardiyah Maya Deviana Mipta, Miptaqul Rohma Mochammad Munir Rachman Mohammad Afrizal Miradji Muchammad Chafidhul Ilmi Muh. Faradhillah Zakkia Abdi Muhammad Fauzi Ilmi Muhammad Whindo Langgeng Rachmadiar Mutiara Inka Femilia Mutiara Rachma Ardhiani Nabila Maulidya Putri Nabilah Alfin Nisa Nadia Alifianti Imanda Nadila Laila Fatikha Nanda Fauziah Anggraini Nendia Eka Putri Pringgadani Ngadiani Nur Laili Rakhmawati Nurba&#039;itty Ning Syahdu Nurdina Nurdina Oktavia Dwi Candraningtyas Oktaviana Putri Wulandari Jehomat Praduanita , Efi Yusfri Purwanto, Teguh Qosasi Kholifatul Arsy R. Bambang Dwi Waryanto Radita Septiyani Mardhotila Ramadani Meta Pertiwi Regita Cahyani Febrianti Reineldis Kurniati Relinda Puspita Sari Reza Akhusmiya Amrulloh Rifda Aliyatul Bilbina Achmadi Rina Fariana Risma Ainun Jariyah Rismaul Khoiro Ni’mah Risnullah Maydah Rizki Hidayanti Rizqi Dio Agustian Rodiatam Mardiah Rufii Safira Herian Firdaus Salsabilah Almanda Putri Sarah Putri Aurellia Septi Dwi Handayani Shangrila Fitri Amin Shirin Hafiya Shofi Nur Indri Wijayanti Sigit Prihanto Utomo Siska Wulandari Siti Ayu Pramudita Siti Istikhoroh Siti Istikoroh Siti Nur Sholikha Siti Nurhamidah Siti Sugihartini Subakir subijantoro, didik subijantoro, didik Sugijanto Sutama Wisnu Dyatmika Tarisya Maulidya Wati Taudlikhul Afkar Teguh Purwanto Tian Allodya Allica Tri Ariprabowo Uci Rebeka Tumewu Ulfa Puspa Wanti Widodo Very Ferdiansyah Eka Putra Vira Verizka Aulia Widiar Onny Kurniawan Wina Aditya Putri Wibowo Wira Yudha Alam Wiwinta Anur Yasmine Dwi Cahyani Yohanes Billarminus Mau Yonantha Surya Brahmastra Yurida Sasmita Zahro, Annisa Fatimatuz Zahwa Noveliza Nur Safitri