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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

Author-ID : 2386872

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

Published : 38 Documents Claim Missing Document

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Articles

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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

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.

Green Accounting Corporate Governance and Financial Performance: Akuntansi Hijau, Tata Kelola Perusahaan, dan Kinerja Keuangan Dewi, Tisa Norani; Rahayu, Duwi
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1474

General Background Corporate sustainability has become a central issue in assessing company performance amid growing environmental and governance demands. Specific Background The implementation of green accounting and good corporate governance is increasingly emphasized as part of corporate accountability and financial evaluation. Knowledge Gap Previous studies show inconsistent findings regarding the integration of environmental accounting practices, governance mechanisms, and financial outcomes, particularly in industrial sectors. Aims This study aims to examine the relationship between green accounting, corporate governance, and financial performance using empirical evidence from listed companies. Results The findings indicate that the examined variables demonstrate measurable associations with financial performance as reflected in the analyzed indicators. Novelty This research provides a comprehensive empirical model by simultaneously incorporating green accounting practices and governance structures within a single analytical framework. Implications The results offer insights for corporate management and stakeholders in aligning environmental responsibility and governance practices with financial evaluation processes. Keywords: Green Accounting, Corporate Governance, Financial Performance, Sustainability Reporting, Environmental Accounting Key Findings Highlights: Green accounting practices are empirically associated with financial performance indicators. Corporate governance mechanisms contribute to variations in company financial outcomes. Integrated environmental and governance analysis provides a broader assessment framework.

Corporate Sustainability Disclosure and Firm Value in Energy Companies: Pengungkapan Keberlanjutan Korporat dan Nilai Perusahaan dalam Perusahaan Energi Firnanda Kusumawati , Firnanda; Rahayu, Duwi
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1475

General Background Firm value is a central indicator of corporate performance and investor perception, particularly in capital-intensive industries. Specific Background Energy sector companies face increasing scrutiny regarding sustainability practices, including corporate social responsibility and environmental accounting disclosures. Knowledge Gap Previous studies show inconsistent findings regarding the association between sustainability-related practices and firm value, especially within the energy sector context. Aims This study aims to examine the relationship between sustainability-related disclosures and firm value in energy sector companies listed on the Indonesia Stock Exchange. Results The empirical findings indicate that sustainability-related variables and financial characteristics jointly explain variations in firm value. Novelty This study provides sector-specific evidence by focusing on energy companies and integrating sustainability and financial variables within a single empirical model. Implications The results offer insights for corporate management and stakeholders in understanding firm value dynamics within sustainability-oriented business environments. Keywords: Firm Value, Energy Sector, Corporate Social Responsibility, Sustainability Disclosure, Green Accounting Key Findings Highlights: Sustainability-related disclosures are associated with firm value variation. Financial characteristics remain relevant in explaining valuation differences. Energy sector context strengthens the relevance of sustainability issues.

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

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

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.

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

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