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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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Meningkatkan Akuntabilitas Keuangan Desa di Indonesia Melalui Pelaporan Terstandar Kansha Amelinda Fauzia; Duwi Rahayu
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 4 No. 1 (2024): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v4i1.1714

Abstract

Penelitian ini menyelidiki implementasi Pernyataan Standar Akuntansi Pemerintahan (PSAP) No. 01 tentang akuntabilitas keuangan di Desa Nogosari, Rambipuji, Jember. Meskipun telah mematuhi Peraturan Menteri Dalam Negeri No. 20 Tahun 2018, yang menguraikan akuntabilitas keuangan desa, masih terdapat ketidaksesuaian dalam pemenuhan semua komponen yang diamanatkan. Secara khusus, Pemerintah Desa hanya memenuhi empat dari tujuh aturan yang disyaratkan dalam laporan pertanggungjawaban keuangan sebagaimana diatur dalam PSAP No. 01. Dengan menggunakan metode penelitian deskriptif dengan pendekatan kualitatif seperti yang diusulkan oleh Nazir (2009), penelitian ini mengidentifikasi adanya kesenjangan dalam penerapan kerangka kerja peraturan yang lengkap. Penelitian ini bertujuan untuk mendorong perbaikan peraturan pemerintah untuk memastikan bahwa laporan keuangan desa bersifat komprehensif, akuntabel, dan transparan, sesuai dengan Peraturan Pemerintah No. 71 Tahun 2010. Temuan-temuan penelitian ini menunjukkan implikasi yang signifikan terhadap modifikasi kebijakan dan potensi perbaikan tata kelola keuangan di tingkat desa.
Theory of Planned Behavior, Information Technology, and Taxpayer Compliance Sigit Hermawan; Tri Yuda Lesmana; Duwi Rahayu; Nihlatul Qudus Sukma Nirwana; Ruci Arizanda Rahayu
Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i2.925

Abstract

This research aims to analyze the influence Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, Theory of Planned Behavior which proxy with perceived behavioral control, information technology, and taxpayer awareness against tax compliance. This research used quantitative as the research methodology and the data used is primary data. The object of this research is the individual taxpayers conducting business registered in KPP”X” Sidoarjo East Java, Indonesia. The population in this study amounted to 7.207 and the sampling technique used simple random sampling with a total of 100 respondents. Partially, the yield of the research stated that the Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, information technology, and taxpayer awareness influence on tax compliance, while the Theory of Planned Behavior which proxy with perceived behavioral control is not influence on tax compliance. Simultaneously, the yield of the research stated that the Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, Theory of Planned Behavior which proxy with perceived behavioral control, information technology, and taxpayer awareness influence on tax compliance.
PENGARUH PROFITABILITAS, LEVERAGE DAN FINANCIAL DISTRESS TERHADAP EARNING MANAGEMENT DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Sari, Sonia Puspita; Hanun, Nur Ravita; Hanif, Aisha; Rahayu, Duwi
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 1 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i1.8145

Abstract

The information on profit in financial reports often becomes the main concern of investors and prospective investors. This condition demands the company’s management to implement certain strategies in generating profits in line with investor expectations. Managers usually implement strategies by practicing earnings management to manipulate financial reports. This study aims to determine the extent of the influence of profitability, leverage, and financial distress on earnings management with managerial ownership as a moderating variable. This study uses a quantitative method. The population in this study is food and beverage companies listed on the Indonesia Stock Exchange in 2020-2022. The research results show that profitability, leverage, and financial distress influence earnings management practices. Apart from that, managerial ownership in food and beverage companies is able to moderate the influence of profitability on earnings management. However, managerial ownership is unable to moderate the influence of leverage and financial distress on earnings management.
The Concept of Governmentality in Building the Conceptual Foundation for the Role of Internal Audit in Corporate Governance: Konsep Governmentality dalam Membangun Fondasi Konseptual Peran Audit Internal dalam Tata Kelola Perusahaan Hanif, Aisha; Rini, Dina Dwi Oktavia; Rahayu, Duwi
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.235

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.
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 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 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.
Co-Authors Aisha Hanif Alshaf Pebrianggara Amalia, Dina Ananda Nur Arista, Sintha Wahyu Basya Syafitri Rahariyanto Bayu Hari Prasojo Dina Dwi Oktavia Rini Dina Dwi Oktavia Rini Eny Maryanti Ervina Indah Ansari Herman Ernandi Ibnu Athoillah Atho Imelda Dian Rahmawati Jamaludin Jamaludin Kansha Amelinda Fauzia Lina Rahma Wati Miftakhul Jannah Muhammad Irawan Saputra Nestariya, Handar Nihlatul Qudus Sukma Nirwana Novayoka, Rama Nur Amalina Nisfa Salisa Nur Ravita Hanun Retnowaty Ririn Silvia Agustin Ruci Arizanda Rahayu Sari, Sonia Puspita Sarwenda Biduri Setiawan, Hamzah Shifa Chofifah, Geulis Sigit Hermawan Tri Yuda Lesmana Wati, Lina Rahma