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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi dan Pajak Indonesian Journal of Sustainability Accounting and Management Muhammadiyah International Journal of Economics and Business SENTRALISASI Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Akuntansi Jurnal Basataka (JBT) BALANCE Jurnal Akuntansi dan Bisnis BALANCE: Economic, Business, Management and Accounting Journal Akuntansi : Jurnal Akuntansi Integratif Jurnal Penelitian Ekonomi Akuntansi (JENSI) Bubungan Tinggi: Jurnal Pengabdian Masyarakat Indonesian Journal of Law and Economics Review GREENOMIKA Indonesian Journal of Innovation Studies Procedia of Social Sciences and Humanities Prosiding University Research Colloquium Indonesian Journal of Sustainability Accounting and Management IECON: International Economics and Business Conference Academia Open Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
Duwi Rahayu
Universitas Muhammadiyah Sidoarjo
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Pkami Accounting and Marketing Training Through Android-Based Applications for MSME Groups Tanggulangin Sidoarjo Golf Bags: Pkami Pelatihan Akuntansi Dan Pemasaran Melalui Aplikasi Berbasis Android Bagi Kelompok UMKM Tas Golf Tanggulangin Sidoarjo Rahayu, Duwi; Setiawan, Hamzah; Pebrianggara, Alshaf
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.285

Abstract

Many of the MSME actors still have minimal literacy related to accounting and marketing records, so they focus more on production activities. So that accounting and marketing records become inadequate and can cause the MSMEs to not be able to develop. This can be seen from the existence of the MSME group which sometimes has difficulty knowing whether their business is making a profit or not per month, so that every decision made is not in accordance with the financial condition of MSMEs. Furthermore, the MSME group sometimes feels reluctant to do Android-based marketing. so that it is difficult for their business to develop. This is the key to the problem for the Tanggulangin Golf Bag UMKM group. The Android-based application is one of the choices of the best solution for the Tanggulangin MSME Bag Golf to increase the effectiveness of financial and marketing performance because it can be accessed directly via a smartphone. MSME Accounting Applications and Tokopedia can provide solutions in terms of accounting records and marketing. Based on this, training in accounting and marketing records will be carried out for the managers of the MSME group at Tanggulangin Sidoarjo Golf Bags. The implementation of this training is expected to have a positive impact in increasing understanding of accounting and marketing based on Android and can provide benefits in the economic field for the MSME group, Tanggulangin Sidoarjo Golf Bags.
Professional Training, Personality, and Financial Rewards Shaping Students' Career Interest as Public Accountants: Pelatihan Profesional, Personalitas, dan Penghargaan Finansial dalam Pembentukan Minat Karir Akuntan Publik Novayoka, Rama; Rahayu, Duwi
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i3.1157

Abstract

The general background of this study is rooted in the importance of identifying factors that drive accounting students' interest in becoming public accountants. The specific background focuses on professional training, personality traits, financial rewards, and job market considerations as potential influencers of career interest. While prior studies have explored career selection, there remains a knowledge gap in understanding how these factors interrelate in the context of public accounting careers. This study aims to examine the effects of professional training, personality, financial rewards, and job market considerations on accounting students' career interest. Using a quantitative approach, data was collected from 100 fifth-semester accounting students at Muhammadiyah University of Sidoarjo through purposive sampling. The results show that professional training, financial rewards, and job market considerations each have a positive and significant effect on students' interest in a public accounting career. The novelty of this study lies in its integrated analysis of these variables, providing insights for educators and policymakers. The implications suggest the need for academic programs to enhance professional training, clarify financial incentives, and provide information on job market trends to support students’ career decisions. Highlights: Professional training significantly influences students' interest in public accounting careers. Financial rewards play a key role in motivating students to pursue public accounting. Job market considerations positively affect students' career choices in accounting. Keywords: Student Interest, Public Accountant, Professional Training, Personality, Financial Rewards
Inventory Accounting Practices and Their Role in Financial Performance Evaluation: Praktik Akuntansi Persediaan dan Perannya dalam Evaluasi Kinerja Keuangan Nestariya, Handar; Rahayu, Duwi
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1158

Abstract

Inventory is a crucial asset for businesses, directly affecting their financial performance. However, despite its significance, many businesses struggle to implement inventory accounting practices in line with established standards. This study addresses the knowledge gap concerning the application of inventory accounting according to PSAK 14, focusing on Central Development Stores. The research employs a descriptive qualitative approach, gathering both primary and secondary data through interviews, documentation, and literature study. The findings reveal that the store employs a periodic physical inventory system and utilizes the FIFO (First In First Out) method for inventory valuation. The analysis indicates a partial compliance with PSAK 14, with a checklist percentage of 60%, highlighting areas for improvement. A notable discovery is that the store has not yet prepared financial statements, which could significantly impact its financial management practices. The novelty of this research lies in its practical evaluation of the implementation of PSAK 14 within a real business context, offering insights into common challenges. Implications suggest the necessity for the store to enhance its accounting practices to fully comply with PSAK 14, thus improving financial transparency and performance evaluation. Highlights: Partial Compliance: The store's accounting meets 60% of PSAK 14 requirements. Inventory Method: Uses Periodic system and FIFO for inventory valuation. Financial Reporting Gap: The store has not prepared financial statements yet. Keywords: Inventory, PSAK 14, Financial Performance, Inventory Valuation, Accounting Practices
Konsep Governmentality dalam Membangun Fondasi Konseptual Peran Audit Internal dalam Tata Kelola Perusahaan Aisha Hanif; Dina Dwi Oktavia Rini; Duwi Rahayu
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5970

Abstract

The concept of supervision (panopticon) initiated by Michael Foucault explains how internal audit is used by management to encourage subjects to monitor themselves. The presence of internal audit produces patterns of employee behavior that make the discursive nature of the exercise of power clear. This interpretation was developed to conceptualize the preventive role of internal auditors in risk management. The concept of governmentality adopted from Foucauldian thought can facilitate the self-assessment of auditee controls used by internal auditors and is an integral part of tools to make subject matter manageable. This study aims to reveal the basic formulation of the internal auditor's strategy to maintain the auditee's trust in the internal auditor. The research method used is a qualitative research method using a phenomenological approach. The research findings state that the auditee has a perceived tendency to be suspicious of the role and function of the internal auditor, so that the auditee tends to be less able to cooperate or support the work of the internal auditor properly because internal audit activities are considered as a monitoring tool that has the effect of disrupting the routine activities of the organization.
Understanding of MSME Owners in Sidoarjo Regency in The Preparation of Financial Statements Based on SAK EMKM Rahayu, Duwi; Hanif, Aisha; Shifa Chofifah, Geulis
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.28071

Abstract

Purpose: This study examines the effect of education level, educational background, business age, business scale, and information and socialization on the understanding of Micro, Small and Medium Enterprises (MSMEs) actors in preparing financial statements based on the Indonesian Financial Accounting Standards (SAK) for EMKM. This study focuses on MSMEs that are members of the Sidoarjo Food and Beverage Association (ASMAMINDA) in Sidoarjo Regency. Methodology/approach: This research uses quantitative research methods. The data used in this study are primary data collected through distributing questionnaires directly to respondents. The population in this study were 60 participants consisting of administrators and members of ASMAMINDA UMKM. The sampling technique used in this study was saturated sampling. The data analysis technique used in this research is multiple linear analysis. Findings:  The findings of this study indicate that the level of education does not affect the understanding of SAK EMKM. Likewise, educational background does not affect the understanding of SAK EMKM, as well as business age. However, business scale has a significant effect on the understanding of SAK EMKM. In addition, the provision of information and socialization has a significant impact on the understanding of SAK EMKM. Practical Implications : This research provides practical implications for MSMEs to increase understanding of SAK EMKM as the responsibility of MSME actors in preparing financial reports. Originality/ Value : This study analyzes the effect of education level, educational background, business age, business scale, and information and socialization on the understanding of Micro, Small and Medium Enterprises (MSMEs) incorporated in the Sidoarjo Food and Beverage Association (ASMAMINDA).
Peran Sistem Informasi Akuntansi Penerimaan Kas dalam Optimalisasi Pengendalian Internal (Studi pada PT. GLR) Rahayu, Duwi
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i1.12008

Abstract

This study analyzes the role of the cash receipts accounting information system in optimizing internal controls at PT. GLR, while also assessing the alignment of the company's practices with accounting theory and internal control principles. The research findings are expected to serve as a basis for evaluating and recommending system improvements. A qualitative method was employed, with data collected through interviews, documentation, and observation. Data validity was tested using technique triangulation, while data analysis involved reduction, presentation, and conclusion drawing. The results reveal that the cash receipts accounting information system at PT. GLR is not yet optimal due to the lack of a clear flow diagram. Additionally, internal controls remain weak, particularly in the organizational structure, where there is a gap between administrative and financial functions that needs to be addressed to enhance efficiency and accountability.
Intellectual Capital, Islamic Corporate Social Responsibility, Enterprise Risk Management, and Financial Performance of Halal Industry Companies Hermawan, Sigit; Amalia, Dina Ananda Nur; Arista, Sintha Wahyu; Rahayu, Duwi; Maryanti, Eny
Prosiding University Research Colloquium Proceeding of The 20th University Research Colloquium 2025: Bidang Sosial, Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Abstract

This study aims to determine the effect of Intellectual Capital, Islamic Corporate Social Responsibility, and Enterprise Risk Management on the Financial Performance of Halal Industry Companies Listed on the IDX. The population in this study is industrial sector companies. The sampling technique used in this study is purposive sampling. The analysis technique used in this study uses Statistical Product and Service Solutions (SPSS). Based on the results of the study, it can be concluded that Intellectual Capital, Islamic Corporate Social Responsibility, and Enterprise Risk Management have a partial effect on Financial Performance.
The Contribution of Cash Receipts Accounting Information Systems in Strengthening Internal Control (Study on PT. KLN) Duwi Rahayu; Herman Ernandi; Muhammad Irawan Saputra
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/pbsh4m27

Abstract

This research examines how the cash receipts accounting information system contributes to strengthening internal controls at PT KLN, while evaluating the consistency of the company's practices with accounting theory and internal control standards. The study aims to provide insights for assessing and proposing enhancements to the system. Using a qualitative approach, data was gathered through interviews, documentation reviews, and observations. Technique triangulation was applied to ensure data validity, and analysis was conducted through data reduction, presentation, and conclusion formulation. The findings indicate that PT KLN's cash receipts accounting information system has not reached optimal performance, primarily due to the absence of a well-defined process flow diagram. Furthermore, internal control weaknesses persist, especially in the organizational structure, where a disconnect between administrative and financial roles hinders efficiency and accountability, necessitating corrective measures.
Comparative Study of Receivable Provisions and Profit Quality under PSAK 71: Studi Perbandingan Cadangan Piutang dan Kualitas Laba Berdasarkan PSAK 71 Nabilah, Yushi; Rahayu, Duwi
Indonesian Journal of Innovation Studies Vol. 26 No. 2 (2025): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i2.1816

Abstract

General Background: Financial reporting standards play a crucial role in ensuring the transparency and reliability of financial statements, especially in the insurance industry, which is heavily dependent on accurate estimation of receivable provisions. Specific Background: The implementation of PSAK 71 in Indonesia has introduced a forward-looking expected credit loss model, replacing the incurred loss approach, significantly affecting financial statement recognition and measurement. Knowledge Gap: However, there remains limited empirical evidence on how this transition influences the quality of earnings and receivable provisioning practices within insurance companies. Aims: This study aims to compare receivable provisions and profit quality before and after the implementation of PSAK 71 among insurance companies registered with the Financial Services Authority (OJK). Results: The findings reveal a noticeable adjustment in provisioning policies and a moderate improvement in earnings quality post-implementation, indicating a more prudent financial reporting approach. Novelty: This study provides new insights into the practical implications of PSAK 71 on the insurance sector’s financial performance. Implications: The results are expected to assist regulators, investors, and practitioners in understanding the broader impact of accounting standard reforms on financial stability and transparency. Highlights: Examines financial reporting changes due to PSAK 71 implementation. Reveals improved prudence in receivable provisioning post-PSAK 71. Contributes to understanding earnings quality in Indonesia’s insurance sector. Keywords: PSAK 71, Receivable Provisions, Insurance Companies, Profit Quality, Financial Reporting
Revolutionizing Mosque Financial Transparency in Indonesia: Revolusi Transparansi Keuangan Masjid di Indonesia Berlian, Alliyah Ayu Prismawanti; Rahayu, Duwi
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1076

Abstract

This study aims to analyze the preparation of the financial reports of the Nurul Anwar Mosque BCF based on ISAK 35, supported by the principles of habluminallah and habluminannas, to enhance transparency and accountability. The research employs a descriptive qualitative method. Primary and secondary data were collected through interviews, observation, and documentation. The data analysis involved identifying relevant theories, collecting data, assessing its alignment with ISAK 35, reconstructing the financial statements, and drawing conclusions. The findings indicate that the financial reports of the BCF Nurul Anwar Mosque are currently simple, comprising only income and expenses. These reports were reconstructed according to ISAK 35. The principles of habluminallah and habluminannas were integrated into the preparation of these reports, as every transaction was recorded with valid evidence, ensuring accountability to both Allah and humans. This study contributes to the existing literature by providing insights into the application of ISAK 35 in religious institution financial reporting, highlighting the importance of integrating spiritual principles to achieve comprehensive accountability. Highlight: Current Simplicity: Financial reports are currently limited to income and expenses. ISAK 35 Alignment: Reconstructed financial statements now adhere to ISAK 35 standards. Enhanced Accountability: Integrating spiritual principles ensures accountability to Allah and humans. Keywoard: ISAK 35, Financial Reporting, Transparency, Accountability, Mosque Finance
Co-Authors Agustin, Ririn Silvia Aisha Hanif Alshaf Pebrianggara Amalia, Dina Ananda Nur Arista, Sintha Wahyu Atho, Ibnu Athoillah Bayu Hari Prasojo Berlian, Alliyah Ayu Prismawanti Dewi, Tisa Norani Dina Dwi Oktavia Rini Dina Dwi Oktavia Rini Eny Maryanti Ervina Indah Ansari Ervina Indah Ansari Firnanda Kusumawati , Firnanda Herman Ernandi Imelda Dian Rahmawati Jamaludin Jamaludin Kansha Amelinda Fauzia Lina Rahma Wati MIFTAKHUL JANNAH Muhammad Irawan Saputra Nabilah, Yushi Nestariya, Handar Nihlatul Qudus Sukma Nirwana Novayoka, Rama Nur Amalina Nisfa Salisa Nur Ravita Hanun Rahariyanto, Basya Syafitri Retnowaty Ruci Arizanda Rahayu Sari, Sonia Puspita Sarwenda Biduri Setiawan, Hamzah Shifa Chofifah, Geulis Sigit Hermawan Tri Yuda Lesmana Wati, Lina Rahma