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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 Abdi Insani 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 IJEFSD IJHCS Academia Open Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review International Journal of Economic Integration and Regional Competitiveness
Duwi Rahayu
Faculty Of Economy And Business Universitas Muhammadiyah Sidoarjo, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Factors Influencing Accounting Conservatism in Indonesian Transport Sector: Faktor-Faktor yang Mempengaruhi Konservatisme Akuntansi di Sektor Transportasi Indonesia Jannah, Miftakhul; 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.v19i2.1089

Abstract

This research examines the impact of growth opportunity, debt covenants, capital intensity, and litigation risk on accounting conservatism in transportation companies listed on the Indonesian Stock Exchange from 2019 to 2021. Using multiple linear regression analysis on data from 34 companies, the study finds that growth opportunity, capital intensity, and litigation risk significantly affect accounting conservatism, whereas debt covenants do not. These findings suggest that companies adjust their conservatism levels based on growth prospects, capital intensity, and litigation risk to attract investors and manage political and tax costs. Future research should consider other sectors, additional variables, and longer periods to identify broader trends. Highlight: Growth opportunity, capital intensity, and litigation risk impact accounting conservatism. Multiple linear regression analysis on 34 transportation companies (2019-2021). Future research: other sectors, more variables, longer periods. Keyword: Accounting Conservatism, Growth Opportunity, Debt Covenants, Capital Intensity, Litigation Risk
Impact Analysis Before and After the Implementation of PSAK 72 on the Company's Financial Performance in Real Estate Companies on the Indonesia Stock Exchange in 2018-2021: Analisis Dampak Sebelum dan Sesudah Penerapan PSAK 72 Terhadap Kinerja Keuangan Perusahaan pada Perusahaan Real Estate di Bursa Efek Indonesia Tahun 2018-2021 Atho, Ibnu Athoillah; Rahayu, Duwi
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2643.999 KB) | DOI: 10.21070/ijins.v20i.722

Abstract

Considering the Covid 19 pandemic, a significant number of which have redirected a portion of their assets towards wellbeing so the property area has an extremely enormous effect. This study expects to analyze the effect later and before the utilization of PSAK 72 on the organization's monetary execution in land property area organizations recorded on the IDX. In this study utilizing quantitative strategies through SPSS information handling devices, testing in view of models or purposive examining so there are 31 organizations chosen and contained in foreordained rules so estimations are completed in light of arrangement of the information got. As per the examination results, it is found: There is no distinction in the organization's monetary execution when the utilization of PSAK 72 which is proxied by the Current Ratio and Debt To Asset Ratio then there are contrasts in the organization's monetary execution when the use of PSAK 72 which is proxied by Net Profit Margin.
Application of Accounting Information System for Cash Receipts and Disbursements to Improve Internal Control: Penerapan Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas Untuk Meningkatkan Pengendalian Internal Agustin, Ririn Silvia; Rahayu, Duwi
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.414 KB) | DOI: 10.21070/ijins.v20i.743

Abstract

This research uses descriptive qualitative method with primary and secondary data sources. Sources of data obtained through interviews, observation and documentation. The results of the study stated that the application of accounting information systems at SMA Muhammadiyah 3 reinforcement had used a system designed by the school itself, this system was called SIA SMAMUGA. The cash receipt system at SMA Muhammadiyah 3 Reinforcement comes from cash receipts and transfers. The procedure for implementing the cash receipt system has been going well, the staff just needs to log in through the application and then input data according to the receipt. The cash disbursement system at SMA Muhammadiyah 3 Tulangan comes from cash disbursements, transfers and checks. The procedure for implementing the cash disbursement system has been going well, the staff just needs to log in through the application and then input the data according to the receipt, this makes it easier to check the data that has been inputted and stored in the system. This system facilitates financial work, especially in cash disbursement. The element of internal control in the application of the cash receipts accounting information system was found to have several weaknesses including the presence of other empty sections so that there were still holding concurrent positions, namely the treasurer who doubled as cash receipts administration staff. The element of control in the application of the accounting information system for cash receipts and disbursements also has weaknesses, namely lack of supervision from the principal.
Analysis of Application of Cash Receipts Accounting Information System in Improving Internal Control: Analisis Penerapan Sistem Informasi Akuntansi Penerimaan Kas dalam Meningkatkan Internal Control Rahariyanto, Basya Syafitri; Rahayu, Duwi
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.886 KB) | DOI: 10.21070/ijins.v20i.745

Abstract

This study aims to analyze the cash receipts accounting information system in improving internal control and assessing whether the activities implemented by PT. Karunia Land has synchronized using the theory of cash receipts accounting information systems and company internal control which can later be used as material for assessment, input, and as suggestions for the development of cash receipts accounting information systems. This study uses qualitative methods through interviews, documentation, and observation. The validity of the data was tested using the technical triangulation method. The analytical techniques used are data reduction, data presentation, and conclusion drawing or verification to analyze cash receipts accounting information system data and analyze internal control at PT. Gift of Land. The results of this study explain that, the application of the accounting information system of PT. Karunia Land does not yet have a flowchart and is effective in accordance with the Standard Operating Procedure (SOP) in terms of cash receipts processes and procedures. Improved internal control of cash receipts accounting information system by PT. Karunia Land as a whole still does not meet the internal control element in terms of organizational structure, there is still a gap between the admin function and the financial function.
Global Study Revolutionizes Bankruptcy Prediction: Studi Global Merevolusi Prediksi Kebangkrutan 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.
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.
Exploring the Link Between Fixed Asset Intensity and Profitability: The Mediating Role of Effective Tax Rate Duwi Rahayu; Nur Ravita Hanun; Diah Ayu Rintan Sulistiorini; Siti Aisyah
Jurnal Penelitian Ekonomi Akuntansi Vol 10 No 1 (2026)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v10i1.14777

Abstract

This study aims to examine the role of the effective tax rate (ETR) as a mediating variable in the influence of fixed asset intensity (FAI) on company profitability. FAI generates depreciation expenses that reduce taxable income, thereby lowering the ETR. This quantitative study uses a sample of 41 state-owned companies (BUMN) in the mining sector that went public during the 2020–2025 period, with a total of 246 financial reports. The data were analyzed using Stata 14 through multiple regression analysis and mediation testing (path analysis/Sobel test). The results of this study show that FAI has a negative effect on profitability and on ETR. ETR also has a negative effect on profitability. Furthermore, ETR mediates the relationship between FAI and profitability, with a negative direction. In conclusion, high FAI lowers the ETR through depreciation expenses. This decrease in ETR then increases after-tax profitability. Thus, ETR mediation is considered effective if the company is able to utilize its fixed assets for tax efficiency to support net income.
Analisis Implementasi PSAK 71 Terhadap Cadangan Kerugian Penurunan Nilai (Studi Kasus Pada PT Bank XYZ Tbk) Rahayu, Duwi
Akuntansi: Jurnal Akuntansi Integratif Vol. 7 No. 1 (2021): Volume 7 Nomor 1 April 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i1.315

Abstract

Abstract PSAK 71 is officially effective in 2020, banking issuers are required to include the formation of CKPN. The purpose of this study is to determine the analysis of the implementation of PSAK 71 against the allowance for impairment losses at PT. Bank XYZ Tbk. The data analysis of this research was carried out from 2017 to 2019, because PT. Bank XYZ Tbk has implemented PSAK 71 from an early age in 2017. The method used in this research is descriptive qualitative. The results of this study are the determination of CKPN, recognition and measurement of CKPN PT. Bank XYZ Tbk is in compliance with PSAK 71. Where PT. Bank XYZ Tbk recognizes and measures allowance for losses for financial instruments totaling ECL - 12 months if credit risk is low and there is no significant increase. On the other hand, PT. Bank XYZ Tbk will recognize and measure the allowance for losses for financial instruments based on the ECL lifetime of the financial instrument, if the credit risk of the financial instrument has experienced a significant increase from the time of initial recognition. PT. XYZ Tbk uses information that is forward looking.
The Effect of Corporate Social Responsibility and Financial Performance on Firm Value With Good Corporate Governance as a Moderating Variable Amanda Ragellia Putri; Duwi Rahayu
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 3 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i3.5765

Abstract

This study aims to analyze the influence of Corporate Social Responsibility and financial performance on firm value, with Good Corporate Governance serving as a moderating variable. The study employs a quantitative method using secondary data from energy sector companies listed on the Indonesia Stock Exchange for the period 2021– 2024. The research sample was obtained through purposive sampling, comprising 75 data after outlier removal. Data analysis was conducted using multiple linear regression with SPSS software. The results indicate that CSR does not affect firm value, whereas financial performance has a negative effect on firm value. The Board of Directors moderates the effect of CSR positively and that of financial performance negatively on firm value. The Independent Board of Commissioners moderates the negative influence of CSR and the positive influence of financial performance, while the Audit Committee is unable to moderate the influence of CSR but is able to moderate the influence of financial performance on firm value. This study is expected to serve as a reference for companies and investors in understanding the factors that influence firm value.
Analysis of the Role of Artificial Intelligence (AI) and Blockchain Technology in Improving the Effectiveness of Fraud Detection Audits: A Literature Review Muhammad Alfiyan Putra Jarimanto; Duwi Rahayu
International Journal on Human-Computing Studies Vol. 8 No. 2 (2026): International Journal of Human Computing Studies (IJHCS)
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijhcs.v8i2.5774

Abstract

The development of digital technology has transformed auditing practices, particularly in improving fraud detection effectiveness. The complexity of financial transactions, large data volumes, and limitations of conventional audit methods have encouraged the adoption of technologies such as Artificial Intelligence (AI) and Blockchain. This study analyzes the role of AI and Blockchain in enhancing audit effectiveness in fraud detection using a systematic literature review (SLR) approach. The method follows PRISMA guidelines by reviewing nationally and internationally indexed articles published between 2022 and 2024. The findings indicate that AI supports large-scale data analysis, anomaly detection, and predictive as well as real-time fraud identification. Meanwhile, Blockchain enhances audit data integrity, transparency, and reliability through an immutable and decentralized recording system. The integration of these technologies promotes a more effective and sustainable auditing system, although challenges remain regarding human resource readiness, technological infrastructure, and ethical and legal considerations.
Co-Authors Agustin, Ririn Silvia Aisha Hanif Alshaf Pebrianggara Amanda Ragellia Putri Atho, Ibnu Athoillah Bayu Hari Prasojo Berlian, Alliyah Ayu Prismawanti Diah Ayu Rintan Sulistiorini Dina Ananda Nur Amalia Dina Dwi Oktavia Rini Eny Maryanti Ervina Indah Ansari Ervina Indah Ansari Fityan Izza Noor Abidin Hamzah Setiawan Heri Widodo Herman Ernandi Imelda Dian Rahmawati Jamaludin Jamaludin Kansha Amelinda Fauzia Lina Rahma Wati MIFTAKHUL JANNAH Muhammad Alfiyan Putra Jarimanto Muhammad Irawan Saputra 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 Ruci Arizanda Rahayu Salsa Billa Rahma Imania Sari, Sonia Puspita Sarwenda Biduri Shifa Chofifah, Geulis Sigit Hermawan Sintha Wahyu Arista Siti Aisyah Tri Yuda Lesmana Wati, Lina Rahma