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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 Academia Open Indonesian Journal of Law and Economics Review GREENOMIKA Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review 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
Duwi Rahayu
Universitas Muhammadiyah Sidoarjo
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Social Sciences Other

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Application of PSAK 73 on Leases to Financial Performance in Transportation Service Companies listed on the Indonesia Stock Exchange: Penerapan PSAK 73 Atas Sewa Terhadap Kinerja Keuangan Pada Perusahaan Jasa Transportasi yang terdaftar di Bursa Efek Indonesia Rahayu, Duwi; Rahmawati, Imelda Dian; Hanif, Aisha
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.283

Abstract

This study aims to determine the application of PSAK 73 on leases to the financial performance of transportation service companies listed on the Indonesian stock exchange. This study uses a quantitative descriptive method to assess the company's performance before and after the application of PSAK 73. The quantitative descriptive method in this study uses secondary data and information from the financial statements of transportation service companies listed on the Indonesian stock exchange that present periodic financial reports in 2018, 2019 and 2020 sourced from www.idx.co.id. The sample used in this study were 3 transportation companies, this is based on available data, namely the company with the largest total shares outstanding on the Indonesian stock exchange. The results of this study indicate that the application of PSAK 73 on leases has an effect on the financial performance of transportation service companies listed on the Indonesian stock exchange which can be seen in the company's statement of financial position. However, the application of PSAK 73 is not fully able to improve the financial performance of transportation service companies due to an increase in the Solvency ratio as measured by the Debt to Asset Ratio (DAR). This is also due to the recognition of Right to Use Assets and Lease Liability which can result in an increase in the company's total liabilities. This study recommends companies to establish policies to reduce the risk of implementing PSAK 73 in transportation service companies.
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
Global Study Revolutionizes Bankruptcy Prediction Ervina Indah Ansari; Duwi Rahayu
Academia Open Vol 9 No 2 (2024): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.8191

Abstract

This study evaluates bankruptcy potential in food and beverage companies listed on the Indonesia Stock Exchange during 2018-2022 using four methods: Grover, Springate, Zmijewski, and Altman. Analyzing data from 31 sampled companies, the research employs descriptive quantitative methods and SPSS 26 analysis. Findings reveal varied bankruptcy predictions: Grover predicts 3 potential bankruptcies, Springate identifies 18, Zmijewski finds none, and Altman predicts 14. Notably, Zmijewski's method demonstrates superior accuracy. These results aid investors in understanding company performance and inform future financial strategies, addressing a critical need in early bankruptcy prediction for the food and beverage industry. Future research may explore additional prediction models and extend the study period to enhance predictive accuracy further. Highlight: Diverse methods: Grover, Springate, Zmijewski, Altman offer varied bankruptcy predictions. Zmijewski's accuracy: Highest accuracy among methods for bankruptcy prediction. Investor insight: Guides future financial decisions based on company performance analysis. Keywoard: Bankruptcy, Food & beverage, Stock Exchange, Analysis, Prediction.
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.
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 Dina Dwi Oktavia Rini Dina Dwi Oktavia Rini Eny Maryanti Ervina Indah Ansari 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