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All Journal IQTISHODUNA Juara: Jurnal Riset Akuntansi Jurnal Ekonomi Modernisasi Jurnal Riset Mahasiswa Akuntansi (JRMA) Syntax Literate: Jurnal Ilmiah Indonesia Kajian Akuntansi Syntax Idea Jurnal Akuntansi jurnal syntax admiration COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Akuntansi Neraca Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Economics Studies
Yogivaria, Doni Wirshandono
Universitas PGRI Kanjuruhan Malang
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGARUH KOMPETENSI, INDEPENDENSI DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT DI MEDIASI PROFESIONALISME Marten Luter; Supami Wahyu Setiyowati; Doni Wirshandono Yogivaria
JURNAL AKUNTANSI Vol 10, No 2 (2021): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v10i2.420

Abstract

Penelitian dilakukan untuk menunjukkan pengaruh kompetensi, independensi dan integritas auditor terhadap mutu audit dimediasi profesionalisme. Populasi yang digunakan adalah auditor yang bekerja di KAP Kota Malang, jumlah sampel yang digunakan 95 sampel, perolehan data dengan kuesioner. Penganalisisan data menggunakan SmartPLS. Hasil pengaruh langsung yang didapat kompetensi dan independensi berpengaruh terhadap kualitas audit, integritas tidak berpengaruh terhadap kualitas audit. Kompetensi, integritas auditor dan independensi berpengaruh terhadap profesionalisme. Profesionalisme auditor berpengaruh terhadap kualitas audit. Hubungan tidak langsungnya kompetensi tidak berpengaruh terhadap kualitas audit melalui profesionalisme auditor. Independensi dan integritas auditor berpengaruh terhadap kualitas audit melalui profesionalisme auditor.
The Role of Internal Control in Cash Management in Small and Medium Enterprises Doni Wirshandono Yogivaria; Supami Wahyu Setiyowati
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.9450

Abstract

AbstractThe purpose of this study is to show the importance of effective internal control in newly established Small and Medium Enterprises and to give importance to internal control for business actors as a means of preventing irregularities. This research is a qualitative research with a phenomenological approach. The object of this research is Shita Farma. The selected informants were 5 employees of Shita Farma. Data collection techniques used are data reduction, data exposure, and data display. The results of the study indicate the ineffectiveness of internal control which causes deviations that impact on the inefficient business as one of the factors of employee fraud.Keywords: Control, internal, qualitative, effective, efficient AbstractTujuan penelitian ini ialah untuk menunjukkan pentingnya pengendalian internal yang efektif pada Usaha Kecil dan Menengah yang baru didirikan dan untuk memberikan pentingnya pengendalian internal bagi pelaku usaha sebagai alat pencegahan dalam penyimpangan. Penelitian ini merupakan suatu jenis penelitian kualitatif melalui pendekatan fenomenologi. Objek penelitian ini ialah Shita Farma. Informan yang dipilih adalah 5 karyawan Shita Farma. Pada metode pengumpulan data, data dilakukan melalui beberapa tahap, tahap tersebut ialah reduksi data, pemaparan data, dan tampilan data. Hasil penelitian menjelaskan bahwa kurang efektifnya pengendalian internal yang menyebabkan terjadinya penyimpangan yang berimbas pada tidak efisiensinya usaha sebagai salah satu faktor kecurangan yang dilakukan pegawai.Keywords: Kontrol, internal, kualitatif, efektif, efisien  
Moderasi Islamic Social Reporting pada Ukuran Perusahaan, Kecukupan Modal, dan Profitabilitas terhadap Nilai Perusahaan Lely Diyas Asari; Supami Wahyu Setiyowati; Doni Wirshandono Yogivaria
IQTISHODUNA IQTISHODUNA (VOL.17, No.2, 2021)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.484 KB) | DOI: 10.18860/iq.v17i2.11615

Abstract

The research objective determines whether the relationship between company size, capital adequacy and profitability on firm value was mediated by ISR at BUS in Indonesia period 2014-2019. The research method is a quantitative approach. The population used by BUS recorded OJK in 2014-2019. The sample used was 36 obtained from purposive sampling. The data analysis technique uses Path Analysis and the Patrial Least Square (PLS) analysis tool. The result of this research is that there is a direct effect on firm size, capital adequacy on firm value and ISR, except that capital adequacy has no effect on ISR, ISR influence on firm value. Indirectly, ISR mediate the influence of firm size, profitability, and not for capital adequacy on firm value
Akuntansi Sebagai Alat Perencanaan Doni Wirshandono Yogivaria
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 4 (2022): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i4.281

Abstract

This study aims to help stakeholders who use manual bookkeeping and introduce simple accounting as a planning concept in the future with Excel tools as program assistants. This study uses a research design. Analysis is used for system development in business processes, problem identification, and information needs analysis. The results achieved are the concept of recording purchases, receivables and cash disbursements to overcome the problems that exist in the company. The conclusion of the study is that the use of the Excel program can accelerate the financial process and minimize efficiency as well as the basis for further accounting programming as a planning tool in companies. Accounting is applied to basically all aspects of strategic management, so that accounting functions as a tool in strategic management.
Interest when giving POAC lecture material to Accounting Students Doni Wirshandono Yogivaria; Adi Suroso
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.144 KB) | DOI: 10.36418/syntax-literate.v7i12.11122

Abstract

Changes in teaching and sophisticated times are important means to achieve more effective and efficient educational goals. But behind that, it is a big demand for lecturers to develop the ability to master learning about POAC. The role of theory and practice in the learning and teaching process is very important for educators today, because the role of learning methods about POAC can be used to channel the sender's message to the recipient and through learning methods about POAC can also help students to explain something conveyed by educators. Therefore, lecturers are required to use methods in the learning process about POAC. Thus, through the learning method about POAC can make the teaching and learning process more effective and efficient and establish good relations between lecturers and students. In addition, methods can play a role in overcoming boredom in learning in the classroom. So the learning method about POAC is one of the methods in overcoming all kinds of problems in teaching, not only overcoming problems, but the method of learning about POAC provides various comprehensive information to students.
Peminatan Mahasiswa Pembelajaran Kewirausahaan dengan Metode Kelas dan Metode Langsung Doni Wirshandono Yogivaria; Dimas Emha Amir Fikri Anas
Syntax Idea 200-208
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v6i1.2926

Abstract

Entrepreneurship is one of the important competencies that need to be owned by students, especially students in the field of economics and business. Entrepreneurship can help students to develop creativity, innovation, and entrepreneurial skills. There are two commonly used entrepreneurship learning methods, namely classroom method and hands-on method. The purpose of this study is to understand students' interest in entrepreneurship learning with class method and direct method. This research uses a qualitative method with a phenomenological approach. The population of this research is students who take entrepreneurship courses in universities in Indonesia. The sample of this research is 10 students who were selected by purposive sampling. The data collection technique used in this research is in-depth interviews. The data analysis technique used in this research is thematic analysis. The results showed that students' interest in entrepreneurship learning with the direct method is higher than the class method. This is due to several factors, namely direct methods provide a more real learning experience for students, direct methods are more interactive and fun for students and direct methods are more in accordance with the learning style of students who are more action-oriented.
Pengaruh Leverage Pertumbuhan Penjualan dan Profitabilitas Terhadap Nilai Perusahaan Eliza Sari Ayu; Supami Wahyu Setiyowati; Doni Wirshandono Yogivaria
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i4.15702

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui korelasi yang ada antara nilai pelanggan, ekspansi penjualan, leverage, dan profitabilitas. Pada tahun 2020 hingga 2022, penelitian ini menggunakan kohort sebanyak 68 perusahaan manufaktur yang terdaftar di BEI. Purposive sampling telah diterapkan sebagai teknik pengambilan sampel. Untuk membuktikan hipotesis, penelitian ini menggunakan analisis model luar dan model dalam. Sesuai dengan hasil penelitian ini, nilai suatu perusahaan dipengaruhi secara signifikan oleh profitabilitas dan leverage. Peningkatan penjualan tidak memberikan dampak yang signifikan terhadap organisasi.
Strategi Pemasaran Pembuatan Taman Kampung dan Penjualan Tanaman Hias di Donomulyo, Malang Doni Wirshandono Yogivaria; Mochamad Fariz Irianto
Jurnal Syntax Admiration Vol. 5 No. 3 (2024): Jurnal Syntax Admiration
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v5i3.1013

Abstract

The creation of village gardens and the sale of ornamental plants have the potential to improve the welfare of the Donomulyo community. However, this potential has not been fully utilized optimally. One of the factors that hinder the utilization of this potential is the lack of an appropriate marketing strategy. The purpose of this study is to analyze the marketing strategy of making village gardens and selling ornamental plants in Donomulyo, Malang. This research uses a qualitative method with a case study approach. Data collection techniques in this study were literature study, interviews and observations. The data that has been collected is then analyzed using three stages, namely data reduction, data presentation and conclusion drawing. The results showed that the strategies that can be done to increase the marketing effectiveness of making village gardens and selling ornamental plants in Donomulyo Village include community empowerment, coordination between stakeholders, and developing market access. Marketing strategies for making village gardens and selling ornamental plants in Donomulyo Village need to be optimized to increase the economic value of village gardens and community welfare.
The Reporting Flow of Budget Accountability at the Regional House of Representatives (DPRD) of Malang City Yogivaria, Doni Wirshandono
International Journal of Economics Studies Vol. 2 No. 1 (2025): International Journal of Economics Studies
Publisher : Raudhah Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/yts8zv08

Abstract

The reporting flow of budget accountability in the Regional House of Representatives (DPRD) of Malang City plays a crucial role in ensuring transparency and good governance in the management of public funds. This study examines the procedural framework and stages involved in the budget accountability process at DPRD Malang City. Using a qualitative approach, the research focuses on analyzing the responsibilities and obligations of DPRD members in reporting budget usage, as well as the systems and tools implemented to ensure accuracy and timeliness in the reporting process. Data were collected through a review of relevant literature, government regulations, and interviews with DPRD officials. The research findings highlight that the reporting flow involves several key stages: budget planning, execution, monitoring, and reporting. Each stage requires thorough documentation, which is reviewed and approved by various levels of authority within DPRD before submission to higher government bodies. Additionally, there are challenges faced in this process, including delays in documentation, lack of human resources with adequate financial expertise, and technical issues with digital reporting systems. The study recommends improvements in training for DPRD staff, better integration of technology in reporting systems, and more stringent oversight mechanisms to ensure the accountability process is conducted smoothly and efficiently. By addressing these challenges, DPRD Malang City can enhance its financial reporting practices, contributing to better public trust and ensuring proper utilization of public funds.
Determinan Kinerja Keuangan Perbankan Syariah Risal Ali Fatoni; Supami Wahyu Setiyowati; Doni Wirshandono Yogivaria
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.6654

Abstract

The purpose of this study is to analyze the effect of profit sharing rate, Islamic Social Reporting (ISR), Mudharabah, Musyarakah, and Non-Performing Financing (NPF) on the profitability of Islamic banks in Indonesia. With a quantitative approach, this study focuses on six Islamic banks registered with the Financial Services Authority (OJK) during the period 2018 to 2023. Data analysis was conducted using the SamartPLS 4 method to test the direct, indirect, and moderation relationships between variables. The results show that the profit sharing rate and ISR have a positive effect on profitability, reflecting their role in increasing transparency and stakeholder trust. In contrast, Mudharabah and Musyarakah financing show a negative relationship to profitability, which is caused by the associated operational risks and challenges. In addition, NPF shows a significant negative impact, emphasizing the importance of effective risk management to maintain financial stability. This study is expected to provide benefits to the literature by integrating these variables into a comprehensive framework and providing an understanding of the various aspects that affect financial performance in Islamic banks. The results provide valuable implications for improving profitability and driving sustainable growth in the Islamic banking sector.
Co-Authors Adi Suroso AgustiningTyas, Vika Erinna Alfinur, Alfinur Anggraini, Leli Anwar Made Ati Retna Sari Dimas Emha Amir Fikri Anas Eliza Sari Ayu Emha Amir Fikri Anas, Dimas Endang BK Kristi, Mega Priscila Ferianti, Yuni Fikri, Dzulfikar Ahli Hermawan, Achmad David Indiraswari, Susmita Dian IRAWAN, MOKHAMAD Irma Irma Tyasari Jamhari Jamhari Keziana, Keziana Laikyer, Kristin Petra Lely Diyas Asari Lilik Sri Hariani Linda Wati Mari, Iwaldus Pebri Marten Luter Mochamad Fariz Irianto Raditya Sayoga Rahmawati, Neni Risal Ali Fatoni Riska Pratiwi Rosiana, Elsa Saiful Hidayat Setiyowati, Supami Wahyu Setyowati, Supami Wahyu Somad, Abdus Subrata, Hendra Prasetya Sulistyo Sulistyo Sulistyo Sulistyo Ulandari, Monica Novi Wahyudi, M Eko Watubun, Junikasih Sophia Yundari, Yundari