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All Journal DiE: Jurnal Ilmu Ekonomi dan Manajemen JEA17: Jurnal Ekonomi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Cakrawala: Jurnal Litbang Kebijakan Implementasi Manajemen & Kewirausahaan Asthadarma: Jurnal Pengabdian Kepada Masyarakat JFAS : Journal of Finance and Accounting Studies Jurnal Ekonomi, Manajemen, Akuntansi Dinamis: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Jurnal Akuntansi Bisnis dan Humaniora
Hidayat, Ujang Syaiful
Universitas Merdeka Surabaya
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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IMPROVING THE QUALITY OF WOMEN'S COOPERATIVE FINANCIAL REPORTS IN THE DISTRICT OF ANTI GRESIK REGENCY WITH ACTION RESERCH APPROACH Hidayat, Ujang Syaiful
DiE: Jurnal Ilmu Ekonomi dan Manajemen Vol 13 No 1 (2022): Volume 13 No 1 Maret 2022
Publisher : Program Doktor Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/die.v13i1.6372

Abstract

The Women's Cooperative (KOPWAN) Bina Citra Wanita is a legal entity cooperative that has a savings and loan business unit. KOPWAN is a form of joint effort based on the principles of kinship and mutual cooperation. However, problems arise when it comes to providing precise and accurate financial reports, in accordance with SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability). These activities require extra work from KOPWAN administrators who double as housewives. This often creates conflicts of its own in dividing the time because the financial statements made are still using conventional methods. This condition is not balanced with the increasing number of activities because the number of members served is increasing. The purpose of this study will be to examine the extent to which the implementation of computerized-based financial reporting with accounting software can improve the quality of KOPWAN financial report information. This study uses an action research approach. The results of the study indicate that Accounting Software is quite effective and efficient in helping management make financial reports quickly, precisely and accurately and reduce fraud. In addition, it is able to save time and energy so that it does not interfere with the activities of mothers in carrying out domestic and public activities. Keywords: action research, SAK ETAP, Accounting Software
MEDIATION OF ATLAS IN THE EFFECT OF AUDIT EXPERIENCE AND COMPETENCE ON AUDIT RISK Fibriani, Rudiana; Q, Arief Nurdiannova; Hidayat, Ujang Syaiful
JEA17: Jurnal Ekonomi Akuntansi Vol 8 No 1 (2023): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v8i1.8486

Abstract

In conducting an audit, the auditor must pay attention to audit risk in order to provide an accurate opinion on the financial statements. Currently, ATLAS is used in financial statement audits to improve the quality of auditors' work. This quantitative research using the SEM-PLS method aims to determine whether ATLAS is also able to mitigate audit risk and see whether the auditor's experience and competence factors can support the use of ATLAS, and whether ATLAS mediates the effect of auditor experience and competence on audit risk. The research respondents were 31 KAPs in Surabaya. The results found that Audit Experience, Competence and ATLAS have an influence on ATLAS but both have a negative effect on Audit Risk, while ATLAS mediates the negative effect of Audit Experience and Competence on Audit Risk.
HOW DOES EXPERIENCE INFLUENCE THE ACCEPTANCE OF ISLAMIC ACCOUNTING SOFTWARE AT KSPPS SIDOARJO REGENCY, EAST JAVA Hidayat, Ujang Syaiful
JEA17: Jurnal Ekonomi Akuntansi Vol 8 No 2 (2023): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v8i2.8820

Abstract

This study examines how the management of Sharia Savings, Loan and Financing Cooperatives (KSPPS) of Sidoarjo Regional Office in East Java accepts the sharia-based accounting program. The Technology Acceptance Model (TAM) was used as the foundation of this study to evaluate system acceptance. This research was conducted in the Sidoajo regional office, where there are 40 KSPPS that are still operating, with the management of each KSPPS as the sample. Thus, the sample used was 120 core administrators. According to the research, experience has a positive effect on perceived usefulness or ease of use. In contrast, perceived ease of use is not significantly positive. Perceived ease of use has a positive impact on intention to use; however, perceived ease of use does not have a significant impact on intention to use.
Penerimaan Program Akuntansi Koperasi Berbasis Syariah Melalui TAM di Koperasi Simpan Pinjam dan Pembiayaan Syariah di Provinsi Jawa Timur Hidayat, Ujang Syaiful
CAKRAWALA Vol 18, No 1: Juni 2024
Publisher : Badan Penelitian dan Pengembangan Provinsi Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32781/cakrawala.v18i1.679

Abstract

Studi ini mempunyai tujuan kepeda pengelolah yaitu Pengurus Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) di Jawa Timur, Indonesia dalam penerimaan atau menggunakan software akuntansi. Peneliti mengevaluasi subjektivitas norma, pengalaman, dan harapan tentang manfaat dan kemudahan penggunaan software dengan memakai Technology Acceptance Model dan Training Transfer sebagai moderasi. Penelitian ini melibatkan 225 pengurus inti dari 75 KSPPS yang aktif berpartisipasi dalam Forum Ekonomi Syariah di Jawa Timur. Studi ini menghasilkan menunjukkan yaitu subjektivitas norma berpengaruh negatif signifikan terhadap persepsi manfaat dan persepsi kemudahan penggunaan; harapan berpengaruh positif signifikan terhadap persepsi manfaat dan kemudahan dalam peroses menjalankan programnya; namun, persepsi kemudahan dalam proses transaksinya tidak berdampak signifikan terhadap niat penggunaan. Ada hubungan yang kuat antara niat untuk menggunakan dan pelaksanaan. Pelatihan transfer meningkatkan pengaruh niat untuk menggunakan terhadap pelaksanaan.
Meneropong collective entrepreneurship dan manajemen strategis pada Toko/Warung Madura Hidayat, Ujang Syaiful; Hariyanto, Dwi Widi; Susanto, Iwan Wahyu
Implementasi Manajemen & Kewirausahaan Vol 3 No 2 (2023): JURNAL IMKA (OCTOBER)
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/imka.v3i2.204

Abstract

Abstract: Many Madurese-owned stalls or retail shops with similar facades, items, prices, and opening 24/365 in major cities across Indonesia have gone viral on social media, making them an intriguing retail chain phenomenon to investigate. At a glance, this phenomenon opposes conventional strategic management, which emphasizes competitive advantage. This qualitative study uses observation, interviews, and document analysis to gain insight into the strategic management paradigm was held in Surabaya and Madura. The results show that these retail stores are sporadic in nature, not retail chains. No coherent management strategy has been planned, applied, or assessed. The Madurese genius loci that becomes their philosophy of living, when put into practice, gives rise to a novel approach to corporate strategy. Keywords: Strategic management, collective entrepreneurship, retails, Madura.
UMKM Pemberdayaan Bogem “Somano” Dikawasan Mangrove Surabaya Dalam Upaya Peningkatan Omset Pasca Covid-19 Ujang Syaiful Hidayat; Endang Muryani; Hariyanto, Dwi Widi; Supartini; Siwidyah Desi Lastianti; Yanna Eka Pratiwi; Novelia Asita Mranani; Naam Fajar Basroni; Indra Wijayanto; Iwan Wahyu Susanto; Ida Budiarti
Asthadarma : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2022): September
Publisher : Universitas Merdeka Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/asthadarmajurnalpengabdiankepadamasyarakat.v3i2.4

Abstract

This community service activity is carried out by the economics faculty of Merdeka University Surabaya which consists of lecturers and students from two study programs, namely the management study program and the accounting study program. This program focuses on transferring soft skills in the marketing mix to MSMEs empowering mangrove fruit in the mangrove ecotourism area of Surabaya. This activity was chosen specifically as a result of the initial observation that there are still many holes in Somano's MSME promotion practice. The soft skill transfer was successfully implemented and received a positive response from MSME Somano. Various marketing mix knowledge that is transmitted can be easily understood and accepted, and some in the context of improving Somano's MSME marketing strategy are well received.
Software Sistem Pelaporan Akuntansi Koperasi (Silakop) Sebagai Solusi Pencatatan dan Pelaporan Keuangan Koperasi Wanita Syaiful Hidayat, Ujang; Siwidyah Desi Lastianti; Yanna Eka Pratiwi; Indra Wijayanto; Ida
Asthadarma : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2023): September
Publisher : Universitas Merdeka Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/asthadarmajurnalpengabdiankepadamasyarakat.v4i2.28

Abstract

This article discusses women's cooperatives, which have an important role in efforts to empower women and help  improve  the  welfare  of  their  members.  However,  women's  cooperatives  face  financial  reporting problems and a lack of knowledge and skills in preparing financial reports in accordance with Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP). This study aims to design and develop accounting software that can provide solutions to the problems of recording and reporting finances for women's cooperatives. This action research uses a qualitative approach, carried out in the cities of Malang  and  Surabaya  in  the  period  October-November 2022,  with  data  collected  through  interviews, observations and financial documents. The result of this research is a cooperative accounting reporting software (SiLaKop) that has been used in several KopWans in the City and Regency of Malang.
Akuntan Yang Unggul, Kinerja Keuangan Yang Unggul: Peran Mediasi Berurutan Antara Ketersediaan Ti Dan Kualitas Laporan Keuangan Ujang Syaiful Hidayat; Rudiana Fibriani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11598

Abstract

The rapid development of technology has resulted in many corporate entities adopting digital AIS, while accountants are still trying to catch up with their competencies in the use of IT. This study was conducted to examine the effect of accountant competence on IT availability, financial report quality and financial performance, with the novelty of testing sequential mediation of IT availability and financial report quality. The researcher distributed questionnaires to 110 staff accountants in companies that adopted digital AIS, then the data were processed using SEM-PLS technique. This study found that although accountants have sufficient knowledge and skills, they still feel unfamiliar in using digital accounting information systems. On the other hand, the use of digital AIS can improve the quality of financial statements, but can reduce financial performance due to differences in SAK interpretation in digital AIS programming. However, the point is, quality financial reports, whether made manually or with digital AIS, can help users make the right decisions.
MEMBANGUN KEMANDIRIAN EKONOMI PEREMPUAN MELALUI KSPPS “JANNATUL MA'WAH 86” GEDEK MOJOKERTO PERSPEKTIF SUMBER DAYA MANUSIA KSPPS , Sumber daya Manusia, kemadirian ekonomi Basroni, Naam Fajar; Wijayanto, Indra; Hidayat, Ujang Syaiful
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13694

Abstract

Penelitian ini bertujuan untuk membangun kemandirian ekonomi perempuan melalui KSPPS "Jannatul Ma'wah 86" di Gedek, Mojokerto, dengan perspektif sumber daya manusia (SDM). Penelitian ini menggunakan metode kualitatif, di mana seluruh pengurus KSPPS menjadi informan utama. Hasil penelitian menunjukkan bahwa KSPPS Jannatul Ma'wah 86 berhasil menciptakan ekosistem pemberdayaan perempuan melalui pendekatan berbasis SDM dan teori pemberdayaan. Pendekatan ini tidak hanya meningkatkan keterampilan dan pengetahuan anggota, tetapi juga mendorong partisipasi aktif mereka dalam kegiatan ekonomi.Teori pemberdayaan Paulo Freire (1970) yang menekankan pentingnya pembelajaran transformatif tercermin dalam pelatihan yang diselenggarakan oleh koperasi. Selain itu, dimensi pemberdayaan perempuan menurut Naila Kabeer (1999), yang meliputi sumber daya (resources), keagenan (agency), dan pencapaian (achievements), juga terintegrasi dalam operasional koperasi ini. Dengan pendekatan yang holistik, KSPPS Jannatul Ma'wah 86 mampu menjadi katalisator dalam memperkuat kemandirian ekonomi perempuan dan menciptakan dampak sosial yang berkelanjutan.
Memprediksi Kualitas Audit dan Integritas Auditor di Era Digitalisasi Melalui Kompetensi dan Integritas Auditor Siwidyah Desi Lastianti; Yanna Eka Pratiwi; Indra Wijayanto; Ida Budiarti; Ujang Syaiful Hidayat
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.3681

Abstract

Digitalisasi akuntansi dan audit akan merubah praktik profesional tradisional dalam industri audit dengan potensinya dalam peningkatan kontrol internal, namun juga membawa risiko seperti munculnya modus korupsi dan penipuan baru, serta pertanyaan tentang kualitas aplikasi keuangan dan laporan keuangan. Audit menjadi sorotan karena perubahannya yang diakibatkan oleh pergeseran teknologi, di mana orang yang kompeten dan independen harus tetap mampu mengumpulkan bukti dan melaporkan tingkat kesesuaian informasi dengan kriteria yang ditetapkan. Tujuan kajian ini adalah untuk menguji bagaimana digitalisasi akuntansi akan berdampak pada Kompetensi, Integritas, Independensi Auditor dan Kualitas Audit. Lebih jauh lagi, kami akan menguji apakah kompetensi dan independensi auditor mempi memediasi pengaruh digitalisasi akuntansi terhadap integritas auditor dan kualitas audit. Dengan menggunakan 92 sampel responden dari 97 auditor yang terdaftar di 14 kantor akuntan pajak di Surabaya, SEM-PLS framework diuji menggunakan SmartPLS. Hasilnya ditemukan bahwa digitalisasi akuntansi memberikan pengaruh yang signifikan pada kompetensi auditor dan kualitas audit, namun berpengaruh negatif pada independensi dan integritas auditor. Sementara kompetensi auditor dan independensi auditor mampu memediasi pengaruh digitalisasi akuntansi baik terhadap integritas auditor maupun kualitas audit secara signifikan.
Co-Authors Basroni, Naam Fajar Budiarti, Ida Dwi Widi Hariyanto Endang Muryani Fibriani, Rudiana Hariyanto, Dwi Widi Ida Ida Budiarti Ida Budiarti INDRA WIJAYANTO Indra Wijayanto Indra Wijayanto Iwan Wahyu Susanto Lastianti, Siwidyah Desi Muryani, Endang Naam Fajar Basroni Novelia Asita Mranani Pratiwi, Yanna Eka Q, Arief Nurdiannova Rudiana Fibriani Siwidyah Desi Lastianti Siwidyah Desi Lastianti Supartini Susanto, Iwan Wahyu WIJAYANTO, INDRA Yanna Eka Pratiwi Yanna Eka Pratiwi