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All Journal TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Jurnal Ilmu Produksi dan Teknologi Hasil Peternakan Infotekmesin BISEI: Jurnal Bisnis dan Ekonomi Islam Perdikan: Journal of Community Engagement JURNAL POLI-TEKNOLOGI Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) International Journal of Religious and Interdisciplinary Studies International Journal of Economics and Business (IJEB)
Rosidi
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Independensi dan Kompetensi Auditor Terhadap Kualitas Audit Dengan Fee Audit Sebagai Variabel Moderasi Fatah Yasin, Eko; Muawanah, Umi; Rosidi
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 6 No 2 (2021): Desember
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/bisei.v6i2.2199

Abstract

Abstract: The study was conducted to determine empirical evidence of audit fees as a moderating variable for the independence and competence of auditors on audit quality. This study uses a quantitative approach using explanatory research type. The population consisted of 80 auditors in the Surabaya area. The research sample was 55 auditors with a sampling technique in the form of judgment sampling. Data collection using a questionnaire. To test the feasibility of the research instrument, the validity and reliability tests were carried out. Data were analyzed using multiple linear regression. The results show that auditor independence has a significant positive effect on audit quality, auditor competence has a significant positive effect on audit quality, audit fees strengthen the effect of auditor independence on audit quality and audit fees strengthen the effect of auditor competence on audit quality. Sampling is only at the Public Accounting Firm in Surabaya. Keywords: Independence, competence, audit quality, audit fees
VISUALISASI TERMAL ALAT PENUKAR KALOR SHELL AND TUBE Hamdi Hamdi; Candra Damis Widiawaty; Rosidi; Bahar udin; Haolia Rahman
Jurnal Poli-Teknologi Vol. 22 No. 1 (2023)
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/pt.v22i1.5329

Abstract

Pada umumnya fenomena termal pada sistem alat penukar kalor tipe shell and tube dievaluasi menggunakan simulasi atau studi numerik. Padahal, karakteristik dari fenomena perpindahan panas konveksi-konduksi pada bagian dalam penukar kalor tipe shell and tube perlu divisualisasikan untuk menggambarkan fenomena sesungguhnya yang terjadi didalam strukturnya. Pada penelitian ini, visualisasi dari alat penukar kalor shell and tube dilakukan secara eksperimental. Alat penukar kalor shell and tube dipotong melintang untuk mengetahui profil distribusi termal melalui photothermal. Profil temperature hasil photothermal dibandingkan dengan hasil studi numerik. Perbedaan antara temperatur masuk shell dan masuk tube diset sebesar 30oC. Hasilnya menunjukan bahwa distribusi panas pada prototipe dan studi numerik mempunyai profil identik. Pengukuran perbedaan temperatur logaritmik menunjukan hasil antara studi eksperimental dan studi numerik memiliki selisih yang tidak signifikan. Keywords: Thermal Visualisation, Shell and Tube, Heat Exchanger, Numerical Study
Peningkatan pemahaman moderasi beragama bagi takmir masjid dan pengurus majelis taklim dalam menangkal paham radikalisme di Kecamatan Way Ratai Kabupaten Pesawaran Rosidi; Aisyah, Umi
PERDIKAN (Journal of Community Engagement) Vol. 6 No. 1 (2024)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/pjce.v6i1.11021

Abstract

Excessive viewpoints, attitudes and behavior in religion have the potential to make someone go to extremes to feel that they are most righteous, feel most pious and most accepted by God. The effect of such a religious attitude will give birth to exclusivism in thinking, behaving and acting in society. People who do not agree with themselves are considered wrong, illegitimate and out of religion. Respect the red and white musrik flag, and the government as thogut. Such religious thoughts and attitudes still occur widely in society, especially in Wayratai District, Pesawaran Regency. Then several times Densus 88 arrested suspected terrorists from Way Ratai District. Such religious attitudes are irrelevant to the objective conditions of diverse Indonesian society. This community service uses a Participatory Action Research (PAR) approach, starting with a field survey stage, identifying problems in the field, planning activities, implementing activities and ending with evaluation and monitoring. The subjects of service are the chairman of the mosque takmir and chairman of the taklim council in four villages in Wayratai District, Pesawaran Regency, namely Gunungrejo, Ceringin Asri, Kalirejo, and Mulyosari Village. Participants were invited to discuss how dangerous exclusive, radical religious perspectives and attitudes are in a diverse society like Indonesia, closing with the statement that a moderate attitude in religion is the best choice for Indonesian society. As reinforcement for mosque administrators and taklim councils, the service team provided religious moderation sermon books and guidance for taklim assemblies. [Cara pandang, sikap dan perilaku dalam beragama yang berlebihan berpotensi menjadikan seseorang bersikap ektrim, merasa paling benar sendiri, merasa paling saleh dan paling diterima Tuhan. Efek dari sikap beragama seperti itu akan melahirkan ekseklusivisme dalam berpikir, bersikap dan bertindak di tengah masyarakat. Orang yang tidak sepaham dengan dirinya dianggap salah, tidak sah, bahkan keluar dari agama. Menghormat bendera merah putih dianggap musrik dan pemerintah disamakan dengan thogut. Pemikiran dan sikap beragama seperti itu masih banyak terjadi di masyarakat terutama di Kecamatan Wayratai Kabupaten Pesawaran. Beberapa kali Densus 88 menangkap terduga teroris yang berasal dari Kecamatan Way Ratai. Sikap beragama demikian tidaklah relevan dengan kondisi obyektif masyarakat Indonesia yang beragam. Pengabdian masyarakat ini menggunakan pendekatan Participatory Action Research (PAR) yakni dimulai dengan tahapan survey ke lapangan, mengidentifikasi permasalahan di lapangan, membuat perencanaan kegiatan, melaksanakan kegiatan dan diakhiri dengan melakukan evaluasi dan monitoring. Subyek pengabdian adalah ketua takmir masjid dan ketua majelis taklim di empat desa di Kecamatan Wayratai Kabupaten Pesawaran, yakni Gunungrejo, Caringin Asri, Kalirejo, dan Desa Mulyosari. Peserta diajak mendiskusikan betapa bahayanya cara pandang dan sikap beragama yang eksklusif atau radikal di tengah masyarakat yang beragam seperti Indonesia. Diskusi ditutup dengan statement bahwa sikap moderat dalam beragama adalah pilihan terbaik bagi masyarakat Indonesia. Sebagai penguatan bagi para pengurus masjid dan majelis taklim, tim pengabdian meberikan buku khutbah moderasi beragama dan pembinaan majelis taklim.]
Pengaruh Profitabilitas, Growth Opportunity, Likuiditas, Dan Ukuran Perusahaan Terhadap Struktur Modal Agresya, Vony; Rosidi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 2 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.2.393

Abstract

This study analyses the effect of profitability, growth opportunity, liquidity, and company size on capital structure. This study uses a quantitative approach using secondary data from non-cyclical consumer sector companies in 2020-2022. This company was used as a research sample because it continues to experience growth in every economic condition, so it requires quite a large capital to develop the business. The sampling technique used purposive sampling technique, so the number of samples was 69 companies. This study was analyzed using descriptive analysis, classical assumption test, coefficient of determination test and hypothesis test. The study results show that profitability harms capital structure because the greater the profitability, the smaller the proportion of debt in the company's capital structure. Growth opportunity positively affects capital structure because the higher the growth opportunity, the greater the proportion of debt in the company's capital structure. Liquidity does not affect capital structure because the liquidity value of the company in this study is greater than the capital structure value. Furthermore, company size does not affect capital structure because a company in each use of funding sources, either from its own or foreign capital, must have different capital costs and different levels of risk. Abstrak Penelitian ini bertujuan untuk menganalis pengaruh profitabilitas, growth opportunity, likuiditas, dan ukuran perusahaan terhadap struktur modal. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan data sekunder perusahaan sektor konsumer non-siklis tahun 2020-2022. Perusahaan ini dijadikan sampel penelitian, dikarenakan terus-menerus mengalami pertumbuhan di setiap kondisi ekonomi, sehingga membutuhkan modal yang cukup besar untuk mengembangkan usaha. Teknik pengambilan sampel menggunakan teknik purposive sampling sehingga jumlah sampel yaitu 69 perusahaan. Penelitian ini dianalisis menggunakan analisis deskriptif, uji asumsi klasik, uji koefisien determinasi dan uji hipotesis. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif terhadap struktur modal, dikarenakan semakin besar profitabilitas maka semakin kecil proporsi utang di dalam struktur modal perusahaan. Growth opportunity berpengaruh positif terhadap struktur modal, dikarenakan semakin tinggi growth opportunity maka semakin besar proporsi utang di dalam struktur modal perusahaan. Likuiditas tidak berpengaruh terhadap struktur modal, dikarenakan nilai likuiditas pada perusahaan dalam penelitian ini lebih besar dibandingkan dengan nilai struktur modal. Lebih lanjut lagi, ukuran perusahaan tidak berpengaruh terhadap struktur modal, dikarenakan suatu perusahaan dalam setiap penggunaan sumber dana baik dari modal sendiri atau modal asing, pasti mempunyai biaya modal yang berbeda-beda dan tingkat risiko yang berbeda pula.
Pengaruh Analisis Fundamental Terhadap Return Saham Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021) saputra, isroq ilham; Rosidi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 3 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.3.294

Abstract

This research aims to investigate the influence of several fundamental factors, including Return on Equity, Debt to debt-to-equity ratio, Current ratio, and Total Aset Turnover, as well as the non-fundamental factor, Environmental Performance, on stock returns in the manufacturing sector. The sample for this study consists of 18 manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the period from 2018 to 2022. This study shows that partially, the variables Return On Equity and Total Asset Turnover have a positive effect on stock returns, while the variables Debt to Equity Ratio, Current Ratio, and Environmental Performance do not affect stock returns. Overall, simultaneously the variables Return on Equity, Debt to Equity Ratio, Current Ratio, Total Asset Turnover, and Environmental Performance affect stock returns. The test results for the coefficient of determination (Adjusted R-squared) show a value of 25.4% of the variation in stock returns for manufacturing companies listed on BEI during the period from 2018 to 2021.   Abstrak Penelitian ini bertujuan untuk menginvestigasi pengaruh beberapa faktor fundamental, antara lain Return on Equity, Debt to Equity Ratio, Current Rasio, dan Total Aset Turnover, serta faktor non-fundamental yaitu Kinerja Lingkungan, terhadap Return Saham pada perusahaan sektor manufaktur. Sampel penelitian terdiri dari 18 perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018 hingga 2021. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda, Uji t, dan Uji F, yang dilakukan dengan menggunakan program bantuan SPSS 23. Penelitian ini menunjukkan bahwa secara parsial, variabel Return on Equity dan Total Aset Turnover memiliki pengaruh positif terhadap return saham, sedangkan variabel Debt to Equity Ratio, Current Rasio dan Kinerja Lingkungan tidak berpengaruh terhadap return saham. secara simultan variabel Return on Equity, Debt to Equity Ratio, Current Rasio, dan Total Aset Turnover, dan Kinerja Lingkungan berpengaruh terhadap return saham. Hasil uji koefisien determinasi (Adjusted R-squared) menunjukkan nilai sebesar 25.4%.
The Nature of Contract in E-Money Gopay Top-Up Transactions Syam, Muhammad Agus; Rosidi; Adib, Noval
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.719

Abstract

Purpose — This paper attempts to explore the nature of the contract of Gopay balance top-up transactions through the accounting treatment applied by the Gopay e-money issuer and to find out the legal status of the discount and cashback provided by the Gopay e-money issuer. Design/methodology/approach — To know the law of a case, we need to look at the reality of that case. Through in-depth interviews with expert informants and exploring existing regulations, this paper finds conical realities in the contracts used in Gopay balance top-up transactions. Findings — The results of the search that has been carried out on the realities in the field and related regulations show that the Gopay balance top-up transaction uses the Qardh contract. So discounts and cashback are benefits provided by Gopay to Gopay users. Practical implications — Gopay e-money publishers should pay attention to the application of giving discounts and cashback to their users to avoid things that are prohibited by Islamic law. In addition, Gopay's business process must also ensure that the contract used is by Gopay's goals. Originality/value — This paper dissects Gopay balance top-up transaction activities from the accounting recognition point of view while also paying attention to other aspects closely related to the top-up transaction activity. This paper also presents novelty through data analysis techniques that support contemporary muamalat problems. Hopefully, this paper can add insight to the public, especially Gopay e-money users, regarding the Gopay e-money process business. Keywords — Accounting treatment, nature of the contract, top-up transactions, discounts, cashback. Paper type — Case study
Internalization Of Pancasila Value on Local Government Budgeting Firmansyah, Rizky; Sukoharsono, Eko Ganis; Rosidi; Baridwan, Zaki; Wickramasinghe, Danture
The International Journal of Accounting and Business Society Vol. 32 No. 2 (2024): The International Journal of Accounting and Business Society (August 2024 - De
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.726

Abstract

Purpose — The purpose of this study is to unravel the ideological value of the Indonesian nation that is applied strictly to the budgeting system in the public sector, especially local governments. Design/methodology/approach—This research uses a literature study approach. The data is analyzed by describing the facts, which is then followed by an analysis that provides a specific understanding and explanation. Findings—Internalizing Pancasila values in the implementation of a Performance-Based Budget for the public sector can be an option that solves various problems caused by discrepancies between expectations and achievements. Practical implications—Pancasila values function as a stimulus in a performance-based budget system, intending to improve the quality of services to the community. Thus, budgeting in Indonesia is imbued with the philosophical values of Pancasila, namely the values of divinity, humanity, unity, consultative/representation, and justice, which in turn create general welfare for all Indonesian people. Originality/value—The study's results provide a conceptual explanation of the internalization of Pancasila ideological values, which can be considered in solving problems related to the budgeting system in Indonesia. Paper type — Conceptual Research
Accountability in Smart Cities: A Systematic Review of Principles, Components, Monitoring Mechanisms, Challenges, and Improvement Strategies yudea; Irianto, Gugus; Rusydi, Muhammad Khoiru; Rosidi
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.868

Abstract

Purpose — This research analyzes the implementation of accountability in the context of smart cities, focusing on principles, components, monitoring mechanisms, implementation challenges, and improvement strategies. The aim is to understand the implementation of accountability comprehensively, address the research gap regarding integrated accountability frameworks, and provide insights to improve smart city governance through strengthening accountability. Poor accountability in smart city initiatives can lead to significant financial inefficiencies and misallocations of public resources. Design/methodology/approach — The research adopted a systematic literature review approach by searching for articles in six academic databases, including Scopus and Web of Science, using Boolean operators (AND, OR). The study selection process used inclusion and exclusion criteria, followed by data extraction, quality assessment using standardized evaluation criteria, synthesis using NVivo, and reporting according to PRISMA guidelines. Findings — 33 relevant studies were found. The most significant discoveries reveal that accountability principles include transparency, responsibility, justice, and sustainability. Financial dimensions of accountability mechanisms are particularly important in ensuring resource optimization. The main components are transparency, citizen participation, collaboration, data management, and security. Effective monitoring mechanisms were identified, such as technology-based supervision, public participation, and transparency. The findings demonstrate the importance of a comprehensive governance framework and prioritizing accountability. Non-technological factors, such as citizen participation and collaboration, are as important as technological aspects. Practical implications—The research provides specific recommendations for the government to apply the principle of accountability systematically, involve citizens, and utilize technology for transparency and monitoring. These governance frameworks can help mitigate financial risks in smart city projects by ensuring proper resource allocation and preventing mismanagement. The research provides comprehensive insights into smart city accountability. Originality/value — An important finding is the need for a governance framework that prioritizes accountability. Further studies are recommended to explore accountability practices in various contexts, develop practical guidelines, and investigate the role of new technologies in improving smart city accountability. Paper type —Literature Review.
Social Media Influence on Consumer Behavior: The Role of E-WOM in Gfshop Online Purchases Canra Krisna Jaya; Rosidi; Nisya Achdara
International Journal of Religious and Interdisciplinary Studies Vol 1 No 1 (2024): March
Publisher : RaSAIL Media Group, Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64529/rhcmk758

Abstract

The increasingly tight development of the business world encourages business people to keep up with technological developments to compete with competitors. The emergence of marketplaces and the high number of marketplace users in Indonesia are opportunities to market and attract consumers' attention through communication strategies in sales. This study aims to determine the level of electronic word of mouth (E-WoM) communication, the level of purchase decisions of Gfshop followers, and the influence of E-WoM communication on purchase decisions in Gfshop online stores. This study uses a survey method with a simple regression technique. Data collection used a questionnaire in the form of a google form given to 100 respondents who followed the Gfshop account using an accidental sampling technique. Data processing and analysis using SPSS Statistics 22 software. The study results show that the E-WoM communication level of Gfshop followers is in the very high category (66%), and the purchase decision rate of Gfshop followers is also very high (52%). In addition, E-WoM communication influenced purchase decisions in the Gfshop online store, with a regression coefficient of 1.243 and a t-value of 8.052.
Interaction Between the Cage Floor and the Variation of Different Fur Colors the Behavior and Against Perfomans of Kampung Super Chickens (Gallus domesticus Sp) J. Kurniawan; E. Tugiyanti; Rosidi
Jurnal Ilmu Produksi dan Teknologi Hasil Peternakan Vol. 11 No. 2 (2023): Jurnal Ilmu Produksi dan Teknologi Hasil Peternakan
Publisher : Department of Animal Production and Technology, Faculty of Animal Science, IPB University in associated with Animal Scientist's Society of Indonesia (HILPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jipthp.11.2.60-66

Abstract

The Super Kampung chicken has a non-uniform coat color, this is related to the genetics of its parents. Genetics has a relationship with aggressiveness and this must be supported by a supportive cage floor. This study aims to examine the effect of the interaction between variations in coat color and different types of cage floors. The experimental material used was 120 DOC which were maintained for 70 days. This study used a completely randomized design (CRD) with a 5x2 factorial pattern with 10 treatments, namely 5 coat colors (W) and 2 cage floors (L), the treatments were repeated 3 times so there were 40 experimental units. The results showed that there was an interaction between the color of the coat and the type of floor of the cage on the pecking order variable. Color variation had a very significant (P<0.01) effect on roaming behavior, but had no significant effect (P>0.05) on pecking order behavior, feed conversion and performance index. The cage floor treatment had no significant effect (P>0.05) on all variables. The conclusion of this research is genetic such as genes (SORCS2) will be related to the level of aggressiveness. So that there are interactions of these two factors to the intensity behavior of pecking and pecking orders.
Co-Authors Adi Syuriadi Agresya, Vony Anggraini, Veni Bahar UDIN Candra Damis Widiawaty, Candra Damis Canra Krisna Jaya Dianta Mustofa Kamal E. Tugiyanti Eko Ganis Sukoharsono Fatah Yasin, Eko Febriyanti, Icha Bella Gugus Irianto Gun Gun R Gunadi Hamdi Hamdi J. Kurniawan Jusafwar Khabibi, Mohammad Wildan Lilik Purwanti Machfud Priyo Utomo Muhammad Raihan Abimanyu Muhammad Rusydi H. Nisya Achdara Noval Adib Nurhayati Oyong Lisa Rahman, Haolia Ramdana Ajie Satria Rizky Firmansyah saputra, isroq ilham Setiawan, Zeffri Syam, Muhammad Agus Syifa Fauzia, Syifa Umi Aisyah, Umi Umi Muawanah Wickramasinghe, Danture Yudea Zaki Baridwan