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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

Author-ID : 2386872

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

Published : 36 Documents Claim Missing Document

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Articles

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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

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

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

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

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

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

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

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.

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

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