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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Riset Mahasiswa Akuntansi (JRMA) BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Riset Akuntansi Terpadu Indonesian Journal of Sustainability Accounting and Management Journal of Accounting Science LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal AKSI (Akuntansi dan Sistem Informasi) Muhammadiyah International Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Akuntansi Jurnal Online Insan Akuntan Jurnal Ilmiah Akuntansi Kesatuan Abdimasku : Jurnal Pengabdian Masyarakat Indonesian Journal of Law and Economics Review GREENOMIKA Jurnal Akuntansi Keuangan dan Bisnis E-Jurnal Akuntansi TSM PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indonesian Journal of Sustainability Accounting and Management West Science Accounting and Finance Transparan International Journal Multidisciplinary Journal of Social Comunity Services Journal of Economics and Economic Policy Jurnal Pengabdian Masyarakat "Wiryakarya" Proceeding of International Conference on Social Science and Humanity International Journal of Artificial Intelligence for Digital Marketing
Ruci Arizanda Rahayu
Universitas Muhammadiyah Sidoarjo
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK Rahayu, Ruci Arizanda; Novitasari, Vivy; Maryanti, Eny
Jurnal Riset Mahasiswa Akuntansi Vol. 11 No. 1 (2023): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 11 NOMOR 1 TAHUN 2023
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v11i1.7179

Abstract

The purpose of this study was to determine whether financial rewards, professional training, social values, work environment and labor market considerations influence accounting students at UMSIDA and UBHARA in choosing a career as a public accountant. The population or subjects in this study consisted of students of accounting study programs at Muhammadiyah Sidoarjo University and Bhayangkara University Surabaya class 2018. In this study, quantitative methods were used by distributing online questionnaires to accounting students at UMSIDA and UBHARA. Obtained as many as 80 respondents using the Slovin formula in sampling in this study. Partially, the results provide evidence that professional training and work environment influence career choices as public accountants by accounting students of UMSIDA and PBARA. On the other hand, financial rewards, social values, and labor market considerations cannot influence career choices as public accountants by accounting students of UMSIDA and UBARA
PERCEPTIONS OF ACCOUNTING STUDENTS REGARDING ACCOUNTING RULE ADHERENCE, UNETHICAL BEHAVIOR, AND INDIVIDUAL MORALITY TOWARDS ACCOUNTING FRAUD WITH INTERNAL CONTROL AS MODERATION Pradasiwi, Arda Walika; Rahayu, Ruci Arizanda; Ramadhani, Novia Eka Putri; Ruma'Isya, Ninik
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.273

Abstract

Objective: This study aims to examine the perceptions of accounting students regarding the effect of adherence to accounting rules, unethical behavior, and individual morality on accounting fraud with internal control as a moderator. Method: The research method used is quantitative with a population of active students of accounting study programs at Muhammadiyah Sidoarjo University. Results: The results showed that the observance of accounting rules had no effect on accounting fraud, unethical behavior and individual morality had a significant effect on accounting fraud, and internal control moderated the relationship between the observance of accounting rules and unethical behavior on accounting fraud. Novelty: This study provides insights into the moderating role of internal control in the relationship between adherence to accounting rules, unethical behavior, and accounting fraud, highlighting the significant impact of individual morality on fraudulent practices.
Social Media, Learning Media, and the Internet on Accounting Student's Interest in Learning During a Pandemic Rahayu, Ruci Arizanda; Maryanti, Eny; Ni'mah, Siti Awalin
GREENOMIKA Vol. 5 No. 1 (2023): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2022.05.1.3

Abstract

This study aims to determine social media, learning media and the internet on accounting students' interest in learning during a pandemic. This type of quantitative research with hypothesis testing. The data processed in this study consisted of students of the Muhammadiyah Sidoarjo University accounting study program class of 2018-2019. Observations made in this study by distributing online questionnaires to accounting students from the 2018-2019 class as a method of data collection. Then obtained as many as 220 respondents by using the slovin formula in sampling. The sampling technique used is probability sampling technique using simple random sampling. The analysis technique used in this study is the analysis technique of validity testing, reliability testing, and multiple linear regression analysis using SPSS Version 26 software. The results of this study prove that social media has a significant effect on accounting students' learning interest during a pandemic; learning media has a significant effect on accounting students' interest in learning during a pandemic; the internet has had a significant effect on the learning interest of accounting students during a pandemic.
KARAKTERISTIK KOMITE AUDIT, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP TIMELINESS PELAPORAN KEUANGAN Rahayu, Ruci Arizanda; Chosah, Zalzabela Aagata Widya; Maryanti, Eny
Journal of Economic and Economic Policy Vol. 1 No. 3 (2024): Journal of Economic and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i3.23

Abstract

This study aims to examine the effect of audit committee’s characteristics consist of gender audit committee, meeting frequencies, work experience, firm size, and profitability on the timeliness of corporate financial reporting (Study of Multi-Industry Sector Manufacturing Companies Listed on the IDX in 2018-2021). The research method used is a descriptive quantitative approach. Then the type of data used is secondary data from financial reports on manufacturing companies in various industrial sectors listed on the IDX in 2018-2020. The sampling technique used in this study was using a purposive sampling method and obtaining a sample of 120 financial statements of manufacturing companies in various industrial sectors. The data analysis method in this research is assisted by the SPSS (Statistical Package for the Social Science) application. The results of tests conducted using SPSS revealed that the Gender of the Audit Committee, Company Size, Auditor's Work Experience at KAP did not affect the Timeliness of Financial Reporting. While Profitability and Frequency of Audit Committee Meetings affect the Timeliness of Financial Reporting.
Financial Literacy and Electronic Money Empower Online Drivers' Impact Globally: Literasi Keuangan dan Uang Elektronik Memberdayakan Dampak Pengemudi Online Secara Global Zainudin , Achmad; Rahayu, Ruci Arizanda
Indonesian Journal of Law and Economics Review Vol. 19 No. 3 (2024): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i3.1133

Abstract

This study investigates how financial literacy, self-control, and electronic money influence the lifestyle of online motorcycle taxi drivers in Sidoarjo, using quantitative methods and a sample size of 96 respondents. Through questionnaires and data analysis including validity tests, reliability tests, multiple linear regression analysis, and t-tests using SPSS version 26, the research finds a significant positive impact of these factors on drivers' lifestyles. The findings underscore the importance of promoting financial literacy and self-control among drivers, with implications for industry stakeholders and policymakers aiming to enhance driver well-being and sustainability in the online motorcycle taxi sector. Highlight: Financial literacy and self-control impact drivers' lifestyles significantly. Electronic money improves efficiency and security in financial transactions. Promoting literacy and control sustains well-being and industry growth. Keyword: Financial Literacy, Self-Control, Electronic Money, Online Motorcycle Taxi Drivers, Sidoarjo
OPTIMIZING THE COMPETENCE AND PROFESSIONALISM OF ACCOUNTING TEACHERS IN USING ACCURATE SOFTWARE: Optimalisasi Kompetensi dan Profesionalisme Guru Akuntansi Dalam Menggunakan Software Accurate Rahayu, Ruci Arizanda; Abidin, Fityan Izza Noor; Pebrianggara, Alshaf; Milasari, Anis
Journal of Social Comunity Services Vol. 1 No. 1 (2024): Journal of Social Comunity Services (JSCS)
Publisher : Antis-publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v1i1.20

Abstract

Based on the observations made, problems were found including accounting records that were still manual and a lack of understanding regarding accurate software. The lack of expertise in the use of technology in the accounting process creates a new problem, which is difficult to get a decent job for job seekers. Among job seekers, there are various educational backgrounds, ranging from high school graduates, vocational schools, as well as undergraduate graduates from various universities. The Muhammadiyah Sidoarjo University Community Service Center conducts training on Accurate accounting software for teachers and vocational students in Sidoarjo. Training is provided using Accurate software. The purpose of this training is to provide training to teachers and students in understanding and operating various features in Accurate related to transaction accounting which are expected to improve skills in using this software. The method in this service uses the PAR method which involves the teacher. The stages of implementing community service use the PAR method, namely initial mapping, implementation, and monitoring/evaluation. The results of the service carried out at the Muhammadiyah University of Sidoarjo went smoothly and the teachers succeeded in increasing teachers' understanding in using accurate applications.
Firm Size as a Moderator in the Relationship Between Leverage, Cash Flow, Profitability, and Cash Holding: Evidence from Indonesia’s Food and Beverage Sector Maryanti, Eny; Nabila, Ainun Mala; Hermawan, Sigit; Rahayu, Ruci Arizanda
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2864

Abstract

Cash holding plays a crucial role in maintaining corporate liquidity and financial flexibility, especially in capital-intensive industries such as food and beverage manufacturing. This study examines whether firm size moderates the relationship between leverage, cash flow, and profitability on cash holding in companies listed on the Indonesia Stock Exchange (IDX) during 2018–2022. The research employed a purposive sampling method, yielding 18 companies (57 firm-year observations). Data were analyzed using Ordinary Least Squares (OLS) and Moderated Regression Analysis (MRA) with SPSS 26. The results show that leverage (t = 3.217; p < 0.01) and cash flow (t = 2.948; p < 0.01) have a significant positive effect on cash holding, while profitability (t = 0.842; p > 0.05) has no significant impact. The R² value of 0.623 indicates that the independent variables explain 62.3% of the variation in cash holding. Furthermore, firm size significantly moderates the effects of leverage and cash flow, but does not moderate the relationship between profitability and cash holding. These findings highlight that larger firms tend to manage cash more effectively when facing leverage pressure or high cash flow, strengthening the understanding of liquidity management behavior in Indonesia’s manufacturing sector.
Mapping Two Decades of Research on Green Accounting: A Bibliometric and Thematic Analysis (2000–2025) Judijanto, Loso; Maharani, Astrid; Barus, Irwan Irawadi; Sudarmanto, Eko; Rahayu, Ruci Arizanda
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2417

Abstract

This stud​y performs an exte⁠nsiv​e bibliometric and the‌mati‍c anal⁠ysis of green acco‌unting re​search published from 2000 t​o 2025.  The study utilizes Scopus data and VOSviewer g​raphics to delineate publica‍tion tr​ends, prominent authors an​d institutions, keyword cluster⁠s⁠, and patterns of global collaborati​on. The‌ findin​gs indicate tha‌t⁠ "sustainable development" c⁠onstitutes the principal t‌hem⁠e in the domain, in​tr⁠icate​ly as‌s​ociated wi‌th sustainability, the green econ⁠omy, enviro‌nmental managem⁠ent, and energy eff​iciency⁠.  Previous s‍tu​dy focus​ed on cost acc‌o​unti‌ng and cost-benefit a⁠nal​ysis, whereas contemp‌ora⁠ry st‌udies increasingly inves‍tigate energy trans‍itions⁠, gre​e​n f⁠ina‍nce,‌ and socio-economic effe⁠ct‌s.  Networks of co​untries workin​g t‌oget‍her show that China, the Un⁠ite​d St​ates,​ and‍ a number o‌f Eu⁠rop‍ea​n countri‍es are key research centers.  The st⁠ud​y provides pragm‌atic⁠ insigh⁠ts for p‍olicymakers and organizations, enhances‌ t⁠heoretical frameworks in environm‌ent‌al acco⁠un⁠ti⁠ng, an‍d delineates resea⁠rch defi⁠cie​ncies to in⁠form fut‍ure academic endeav⁠ors.
Penguatan Kompetensi Akuntansi Pajak Melalui Pelatihan Integrasi Akuntansi Dan Perpajakan Bagi Guru Dan Siswa SMK/SMK Akuntansi Sendy Dwi Haryanto; Imam Agus Faisol; Ruci Arizanda Rahayu; Dhamayanti, Yolanda; Aliffianti Safiria Ayu Ditta; Erma Wulan Sari; Rihan Mustafa Zahri; Ahmad Nur Aziz
Jurnal Pengabdian Masyarakat "Wiryakarya" Vol. 5 No. 01 (2026)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/wjpm.v5i01.23936

Abstract

Abstrak Kompetensi perpajakan merupakan keterampilan esensial yang harus dikuasai oleh lulusan SMK Akuntansi untuk memenuhi kebutuhan dunia industri. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kompetensi guru dan siswa SMK Akuntansi dalam memahami integrasi akuntansi dan perpajakan Indonesia melalui pelatihan sistematis. Kegiatan dilaksanakan pada 31 Oktober hingga 1 November 2025 di Aula Miendrowo FEB Universitas Airlangga dengan melibatkan 56 guru dan siswa dari Surabaya, Sidoarjo, dan Pasuruan. Metode pelaksanaan mencakup ceramah interaktif, diskusi berbasis studi kasus, dan evaluasi pemahaman melalui post-test. Materi pelatihan meliputi integrasi akuntansi pajak dan penyederhanaan konsep perpajakan Indonesia yang disampaikan oleh praktisi berpengalaman. Hasil post-test menunjukkan peningkatan pemahaman peserta sebesar 78% dengan kategori kompeten. Kegiatan ini berhasil membekali peserta dengan kompetensi praktis yang dapat diterapkan dalam pembelajaran di sekolah dan persiapan memasuki dunia kerja. Kata Kunci: Kompetensi Perpajakan, SMA/K Akuntansi, Integrasi Akuntansi Pajak, Pelatihan Guru
Dampak Kinerja Keuangan Akibat Praktik Keberlanjutan Lingkungan Rahayu, Ruci Arizanda; Setyarini, Yulia; Andini, Nadia Trisna; Inayah, Nur Lailiyatul
Jurnal Transparan Institut Teknologi dan Bisnis Yadika Vol. 17 No. 2 (2025): JURNAL TRANSPARAN
Publisher : Institut Teknologi dan Bisnis Yadika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53567/jtrans.v17i2.131

Abstract

This study aims to examine the effect of environmental sustainability performance on corporate financial performance. Environmental sustainability performance in this study is assessed using the variables of green accounting, environmental costs, corporate social responsibility, and green intellectual capital, with the research objects being mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected using a purposive sampling method, resulting in 39 companies. Multiple regression analysis was employed as the analytical method. The findings indicate that green accounting and environmental costs have a negative effect on the financial performance of mining companies. Meanwhile, corporate social responsibility and green intellectual capital do not have a significant effect on the financial performance of mining companies.
Co-Authors Ahmad Nur Aziz Aini, Khori Atul Aisha Hanif Ajeng Dewi Anggrahini Alfarizi, Luthfi Aliffianti Safiria Ayu Ditta Alshaf Pebrianggara Andini, Nadia Trisna Barus, Irwan Irawadi Chosah, Zalzabela Aagata Widya Dhamayanti, Yolanda Duwi Rahayu Eny Maryanti Erma Wulan Sari Fityan Izza Noor Abidin Haryanto, Sendy Dwi Ika Putri Mujirahayu Imam Agus Faisol Inayah, Nur Lailiyatul Istian Kriya Almanfaluti Jamaludin Jamaludin Judijanto, Loso Kaswoto, Junet Khori Atul Aini Lina Rahma Wati Maharani, Astrid Mahardika Darmawan Kusuma Wardana Marsiwi, Dwiati Milasari, Anis Nabila, Ainun Mala Navillia, Olga Cendy Ni'mah, Siti Awalin Nihlatul Qudus Sukma Nirwana Ningdiyah, Endra Wahyu Noor Reta Dwi Sari Novitasari, Vivy Nur Amalina Nisfa Salisa Pradasiwi, Arda Walika Ramadhani, Novia Eka Putri Rihan Mustafa ZAHRI Rosyidah, Nida'ur Ruma'Isya, Ninik Sarwenda Biduri Sendy Dwi Haryanto Shifa Azizah Haifa Sigit Hermawan Sudarmanto, Eko Taufik Marzuki Tresnawati, Sri Nanda Tri Yuda Lesmana Wati, Lina Rahma Wiwit Hariyanto Yolanda Wahyu Fitriandini Yulia Setyarini, Yulia Zainudin , Achmad