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All Journal Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Jurnal Kedaymas JEMBA: Journal of Economics, Management, Business, and Accounting REVIU: Accounting, Business & Organizations
Sasongko Budisusetyo
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Economics, Econometrics & Finance

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Independence of Government Auditors: Anteceden and Consequences in Improving Audit Quality Putri, Alsa Safina; Budisusetyo, Sasongko
JEMBA: Journal of Economics, Management, Business and Accounting Vol. 2 No. 2 (2024): JEMBA: Journal of Economics, Management, Business, and Accounting
Publisher : Lentera Barasaki Publishing House

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jemba.v2i2.39

Abstract

Inspectorate internal audit is an important part of supervision and internal control in a government organization. The quality of the inspectorate's internal audit greatly influences management effectiveness and accountability in the use of public resources. Therefore, it is important to understand the factors that influence the quality of the inspectorate's internal audit. The aim of this research is to determine the influence of independence, work experience and accountability on the audit quality of internal auditors working at the Surabaya and Sidoarjo Inspectorates in 2023. The sampling technique used purposive sampling of 50 samples. The research instrument uses a questionnaire with five Likert scales to measure respondents' opinions. The analysis technique uses Structural Equation Modeling-Partial Least Square (SEM-PLS) consisting of descriptive statistical analysis and partial least square test. The results of this research show that independence, work experience and accountability have a positive effect on internal audit quality.
Workshop Penyusunan Laporan Keuangan Masjid dengan Aplikasi FoxPro dan ISAK 35 pada Pengurus Takmir di Surabaya Budisusetyo, Sasongko; Shonhadji, Nanang; Pujiati, Diyah; Samekto , Agus
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 7 No. 01 (2026): Januari Volume 7 No.1
Publisher : Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v7i1.5527

Abstract

Workshop penyusunan laporan keuangan masjid dengan aplikasi FoxPro dilaksanakan di Masjid Ash-Shoobirin, Surabaya, pada 25 Oktober 2025 dengan melibatkan 68 peserta dari 37 masjid. Kegiatan ini bertujuan menjawab permasalahan utama pengelolaan keuangan masjid, yaitu pencatatan manual yang rentan kesalahan, minimnya literasi akuntansi, serta kurangnya penerapan standar ISAK 35. Metode pelaksanaan dilakukan secara terstruktur melalui pelatihan teknis, sesi narasumber, pendampingan langsung, dan diskusi kelompok. Narasumber terdiri dari akademisi, praktisi, dan pengurus masjid yang memberikan perspektif komprehensif mengenai integrasi teknologi akuntansi dengan prinsip akuntabilitas dan transparansi. Hasil kegiatan menunjukkan transformasi signifikan: 90% peserta mampu menyusun laporan digital berbasis FoxPro, 85% memahami standar ISAK 35, dan seluruh peserta memperoleh pengalaman praktis dari sharing narasumber. Diskusi kelompok memperkuat komitmen bersama antar takmir untuk menerapkan good mosque governance dalam pengelolaan dana umat. Workshop ini tidak hanya meningkatkan keterampilan teknis, tetapi juga memperkuat kesadaran akan pentingnya akuntabilitas, transparansi, dan keberlanjutan tata kelola masjid. Dengan demikian, kegiatan ini menjadi model pengabdian masyarakat yang mengintegrasikan teknologi, standar akuntansi, dan pemberdayaan komunitas.
THE IMPACT OF FINANCIAL LITERACY, FINANCIAL INCLUSION, AND FINANCIAL MANAGEMENT ON THE PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES Fiasty, Sovia; Budisusetyo, Sasongko
Reviu Accounting, Business & Organizations Vol. 1 No. 2 (2025): (Vol 1 No 2 (2025)
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v1i2.0019

Abstract

Research Objective: This study examines the influence of financial literacy, financial inclusion, and financial management on the performance of MSMEs in Rungkut District, Surabaya.  Research Method: The research sample consisted of 40 respondents selected using purposive sampling. Data were analyzed using structural equation modeling and partial least squares (SEM-PLS) with the help of WarpPLS software.  Research Findings: Financial literacy, inclusion, and management have a positive and significant influence on MSME performance.  Policy Implications: Better financial understanding, easy access to financial services, and sound financial management practices can encourage business sustainability, enhance competitiveness, and strengthen the contribution to local and national economic growth.  Research Novelty: This study provides new insights into the importance of financial literacy, inclusion, and management in improving MSME performance, which can serve as a basis for future MSME development policies.  
HOW GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE, AND CSR AWARDS IMPACT THE FINANCIAL SUCCESS OF ENERGY COMPANIES Nitasari, Aulia Wahyu; Budisusetyo, Sasongko
Reviu Accounting, Business & Organizations Vol. 1 No. 1 (2025): Vol 1 No 1 ( 2025)
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v1i1.bxk28j07

Abstract

  Research Objective – To investigate the impact of green accounting, environmental performance, and CSR Awards on financial performance Research Method – Using secondary data with multiple linear regression analysis Research Findings – CSR Awards indeed have an impact on financial performance, as companies receiving CSR Awards have a positive image and are trusted by the public for successfully implementing corporate social responsibility programs Theoretical and Policy Implications – Importance of companies paying attention to environmental aspects as it will affect financial performance and implementing accounting Novelty of the Research – Importance of Green accounting and corporate concern  
Co-Authors Adhinegoro, Muhammad Bagus Aula, Fatikhatul Bambang Subroto Denari Dhahana Edtiyarsih Dian Kusuma Wardhani Diyah Pujiati Djuwari Djuwari Edtiyarsih, Denari Dhahana Erina Sudaryati Fiasty, Sovia Nanang Shonhadji Nitasari, Aulia Wahyu Puspitasari, Kristina Putri, Alsa Safina Rosidi Rosidi Samekto , Agus Solimun, Solimun Tjiptohadi Sawarjuwono Zakiah Zakiah