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All Journal Jurnal Akuntansi Indonesia AKUNTABILITAS Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi JURNAL AKUNTANSI DAN AUDITING Jurnal Keuangan dan Perbankan JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial Juara: Jurnal Riset Akuntansi Jurnal Penelitian Ekonomi dan Bisnis Proceeding SENDI_U Jurnal Akuntansi Bisnis Jurnal Kajian Akuntansi Sains Manajemen:Jurnal Manajemen UNSERA Jati: Jurnal Akuntansi Terapan Indonesia JOURNAL OF APPLIED ACCOUNTING AND TAXATION International Journal of Supply Chain Management Journal of Innovation in Business and Economics Jurnal Ilmu Manajemen dan Akuntansi Terapan Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Ekuivalensi Accounting Profession Journal (APAJI) Jurnal Inovasi Ekonomi Abdimasku : Jurnal Pengabdian Masyarakat Perspektif Akuntansi Jurnal Akuntansi dan Keuangan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Abdi Dharma Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Indonesian Journal of Sustainability
Machmuddah, Zaky
Universitas Dian Nuswantoro
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Transportation Other

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Risiko Litigasi Memoderasi Pengaruh Kepemilikan Manajerial dan Ukuran Perusahaan Terhadap Konservatisme Akuntansi Wahidah Nursafiyah; Zaky Machmuddah
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i2.346

Abstract

The purpose of this study is to analyze how managerial ownership and firm size affect accounting conservatism with the moderating variable being litigation risk. The sample includes 170 non-cyclical consumer sector companies on the IDX for the period 2020-2024, selected using the purposive sampling method. Multiple linear regression are used as the analysis methods. The findings show a negative and insubstantial impact for managerial ownership, while firm size has a positive and substantial impact on accounting conservatism. The relationship between managerial ownership or firm size and accounting conservatism is not strengthened or weakened by litigation risk. The implication of this research is the importance of accounting conservatism for companies towards corporate sustainability.
Analisis Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Struktur Modal Terhadap Nilai Perusahaan Danisya Zalza Billa Putri Supriyanto; Zaky Machmuddah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9532

Abstract

This study examines the relationship between firm value (Tobin's Q) and profitability (ROA), liquidity (CR), company size (SIZE), and capital structure (DER). Using a purposive selection technique, we examined a sample of 60 industrial enterprises that were listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. Using IBM SPSS 26, we performed a multiple linear regression analysis, which showed that each of these characteristics had a significant impact on the value of the company.
BALANCED SCORECARD: FOKUS PADA PERSPEKTIF PELANGGAN: Studi Empiris di Ponpes Machmuddah, Zaky; Utomo, St. Dwiarso; Setiawanta, Yulita
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 10 No. 1 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (524.118 KB) | DOI: 10.36694/jimat.v10i1.181

Abstract

The aim of the research is to find an empirical evidence concerning the implementation of customer perspective of Balanced Scorecard (BSC) in Assalaam Islamic Modern Boarding School Surakarta (AIMBS Surakarta). It is a case study research. Qualitative research design is conducted using semi-structured interviews with 27 members from different stakeholders. Research findings showed that customer perspective of BSC and attributes in strategy map of BSC have been implemented well in AIMBS Surakarta. Besides, the research found supporting factor of implementation of customer perspective of BSC in AIMBS Surakarta, namely: strong commitment from management to adjust the change. The limitation of the research is that the research findings can not be generalized. For future research, it is suggested that the researcher will add the numbers of research object so that the generalization of the research findings can be achieved. Thus, it will give clearer description about implementation of customers perpective of BSC in Islamic boarding schools
Peranan Aplikasi Sistem BOP PAUD yang Akuntabel untuk Guru PAUD Kota Semarang Machmuddah, Zaky; Suhartono, Entot
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 2, No 2 (2019): Juli 2019
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1925.564 KB) | DOI: 10.33633/ja.v2i2.45

Abstract

Organisasi HIMPAUDI (himpunan pendidik dan tenaga kependidikan anak usia dini) beranggotakan guru PAUD berjumlah 1051 guru. Bergerak dibidang non profit oriented organization, berperan membantu pemerintah melayani pendidikan anak serta mencerdaskan kehidupan bangsa. Permasalahan yang dimiliki oleh anggota HIMPAUDI adalah minimnya kompetensi dalam penguasaan teknologi laporan pertanggungjawaban bantuan operasional penyelenggaraan PAUD (BOP PAUD) dan belum tersedianya aplikasi sistem yang membantu pembuatan laporan pertanggungjawaban BOP PAUD yang akuntabel dan transparan. Hal tersebut dibuktikan dengan data yang tersedia menyatakan bahwa 32,7% guru PAUD anggota HIMPAUDI berpendidikan terakhir SMA dan 95% guru PAUD anggota HIMPAUDI DPD Kota Semarang berlatar belakang pendidikan di luar bidang akuntansi dan keuangan. Sehingga diperlukan peningkatan kompetensi dasar dalam hal laporan pertanggungjawaban BOP PAUD bagi guru PAUD anggota HIMPAUDI DPD Kota Semarang yang dibantu dengan tersedianya aplikasi sistem pertanggungjawaban BOP PAUD untuk mempermudah pembuatan laporan pertanggungjawaban BOP PAUD yang akuntabel dan transparan.Luaran yang dihasilkan adalah meningkatnya kompetensi dan pengetahuan dalam penyusunan laporan pertanggungjawaban BOP PAUD sebesar 5% dari keseluruhan guru PAUD anggota HIMPAUDI DPD Kota Semarang dan penggunaan aplikasi sistem pertanggungjawaban BOP PAUD meningkat 5% sehingga laporan pertanggungjawaban BOP PAUD yang dananya dikucurkan oleh Pemerintah dapat disajikan sesuai dengan prinsip penggunaan DAK Non Fisik BOP PAUD yang akuntabel dan transparan. Kata kunci: aplikasi sistem, akuntabel, transparan, BOP PAUD.AbstractThe HIMPAUDI organization (association of early childhood educators and education staff) consists of 1051 ECD teachers. Moves in a non-profit oriented organization, whose role is to help the government serve children's education and educate the life of the nation. The problems that HIMPAUDI members have are the lack of competency in mastering the technology of operational assistance accountability reports for PAUD implementation (BOP PAUD) and the unavailability of system applications that help create accountable and transparent BOP PAUD accountability reports. This is evidenced by the available data stating that 32.7% of HIMPAUDI members of PAUD teachers were educated in senior high school and 95% of HIMPAUDI DPD PAD members in Semarang City had educational backgrounds outside of accounting and finance. So that it is necessary to increase basic competencies in terms of BOP PAUD accountability reports for PAUD teachers in Semarang City HIMPAUDI DPD members who are assisted by the availability of BOP PAUD accountability systems to facilitate the accountability and transparent accountability of BOP PAUD reports. BOP PAUD accountability report of 5% of all PAUD teachers in Semarang City HIMPAUDI member and application of BOP PAUD accountability system increased by 5% so that the BOP PAUD accountability report whose funds were disbursed by the Government can be presented in accordance with the principle of accountable and non-BOP PAUD DAK transparent. Kata kunci: system applications, accountable, transparent, BOP PAUD.
OPTIMALISASI KAPASITAS PRODUKSI PENGRAJIN TAS KULIT LUKIS DI BALI Prajanto, Agung; Machmuddah, Zaky; Kinasih, Hayu Wikan; Mendra, Ni Putu Yuria; Manuari, Ida Ayu Ratih
Jurnal Abdi Dharma Masyarakat (JADMA) Vol. 6 No. 2 (2025): Oktober 2025
Publisher : LPPM Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jadma.v6i2.12441

Abstract

Inisiatif ini diarahkan untuk meningkatkan output manufaktur dan meningkatkan pendapatan secara keseluruhan. Tantangan yang dihadapi oleh kolaborator terutama terbagi dalam dua kategori berbeda: pengawasan operasional dan administrasi ekonomi. Masalah khusus dalam pengawasan operasional melibatkan memiliki sejumlah kecil staf yang terlatih khusus dan menggunakan mesin yang dioperasikan dengan tangan bersama dengan pengaturan produksi. Masalah khusus dalam administrasi ekonomi meliputi: dokumentasi transaksi masih dilakukan dengan tangan, sehingga data ekonomi tidak dicatat dengan benar, dan pemilik tidak sepenuhnya memahami elemen-elemen mendasar dari catatan ekonomi, seperti biaya produksi, laporan arus kas, dan item serupa. Metode pelaksanaan pengabdian dilakukan melalui serangkaian langkah yang berbeda, meliputi promosi (sosialisasi), sesi pengembangan keterampilan (pelatihan), integrasi teknologi (pelatihan), bimbingan dan penilaian (pendampingan), serta tahap kelayakan jangka panjang proyek (evaluasi). Hasil yang diperoleh antara lain, inisiatif pendidikan yang berfokus pada peningkatan kemampuan produksi dilaksanakan, termasuk sesi instruksional tentang pengawasan produksi, pelatihan tentang penghitungan biaya produksi, dan dukungan dalam menyusun laporan ekonomi.
The Relationship between Capital Financial, Accounting Capability and Micro-, Small- and Medium-Sized Enterprises' (MSMEs) Financial Performance in Indonesia Winarsih, Winarsih; Winarti, Wiwin; Machmuddah, Zaky; Tahar, Emiza binti
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i2.21425

Abstract

This study examines the role of financial capital in mediating the relationship between accounting capability and Micro-, Small- and Medium-Sized Enterprises' (MSME) financial performance. Using Yamane formula, the samples are 407 MSMEs in Central Java Province. Data was collected from questionnaires that distributed to and filled by owners of the sample MSME. WarpPLS was used to analyased the research data. This study found that accounting capability and financial capital have a positive influence on financial performance. Financial capital mediates the relationship between accounting capability and financial performance. Thus, this study confirms the importance of accounting capability to increase financial capital and financial performace of MSME.
Gender, Religiosity, Love of Money, and Ethical Perception of Tax Evasion Dewanta, Michael Ardho; Machmuddah, Zaky
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 1 (2019): Maret 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v6i1.10990

Abstract

ABSTRACTThis study aims to examine the effect of gender, religiosity, and love of money on ethical perception of tax evasion. The population of this study consist of undergraduate accounting students of private universities in Semarang,Central Java, Indonesia. Quota sampling method was utilized with total samples of 100 students. The data was collected using questionnaire and distribution period was three months from October-December 2017. Data analysis was performed using the Structural Equation Model (SEM) and Partial Least Squares (PLS) 3.0. The results of analysis showed that gender has no effect on religiosity and love of money. Meanwhile gender, religiosity, and love of money simultaneously affect the ethical perception of tax evasion. The results also unveil that love of money and religiosity cannot mediate the relationship between gender and ethical perception of tax evasion among undergraduate students.ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh gender, religiusitas, dan kecintaan terhadap uang pada persepsi etis atas penggelapan pajak. Populasi penelitian ini terdiri dari mahasiswa sarjana akuntansi dari universitas swasta di Semarang, Jawa Tengah, Indonesia. Metode pengambilan sampel menggunakan metode quota sampling n dengan jumlah sampel 100 siswa. Data dikumpulkan dengan menggunakan kuesioner dan periode pengumpulan data adalah tiga bulan dari Oktober-Desember 2017. Analisis data dilakukan dengan menggunakan Structural Equation Model (SEM) dan Partial Least Squares (PLS) 3.0. Hasil analisis menunjukkan bahwa gender tidak berpengaruh pada religiusitas dan cinta uang. Sementara itu gender, religiusitas, dan cinta uang secara simultan mempengaruhi persepsi etika atas penggelapan pajak. Hasil penelitian juga menunjukkan bahwa kecintaan terhadap uang dan religiusitas tidak dapat memediasi hubungan antara gender dan persepsi etis penghindaran pajak di kalangan mahasiswa sarjana.
Manajemen Laba, Pengungkapan Lingkungan Perusahaan dan Mekanisme Tata Kelola Perusahaan Machmuddah, Zaky; Syafruddin, Muchamad; Muid, Dul; Utomo, St. Dwiarso
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 1 (2017): Maret 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v4i1.6559

Abstract

The purpose of this study is to examine the effect of earnings management on corporate environmental disclosure with corporate governance mechanisms as a moderating variable. Population of this study is all companies listed in Indonesian Stock Exchange between 2008 and 2011. The samples size is 61 companies or 144 annual reports selected by using purposive sampling method. The data was analysed by employing multiple regression method. The result of this study demonstrated that earnings management significantly affected corporate environmental disclosure. Corporate governance mechanisms represented by proportion of independent board of directors and the number of audit committees moderated the effect of earnings management on corporate environmental disclosure. Meanwhile, the number of board of directors meetings and the number of audit committees meetings did not moderate the effect of earnings management on corporate environmental disclosure. The practical implication of this study is that the government needs to propuse a policy to reduce opportunistic action of managers in order to optimize shareholders and stakeholders decision making process
PERAN KOMITE AUDIT DALAM MEMODERASI KONSERVATISME AKUNTANSI TERHADAP CREATIVE ACCOUNTING Wulandari, Ayu; Machmuddah, Zaky
Dinamika Akuntansi Keuangan dan Perbankan Vol 11 No 1 (2022): Vol. 11 No. 1 2022
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v11i1.8954

Abstract

This research was conducted to prove accounting conservatism to creative accounting with GCG as moderating. Property and real estate sub-sector companies in 2018-2019 are the population of this study. Purposive sampling is a research method in selecting samples, resulting in a sample of 30 companies. Data is secondary data obtained through the official website of the Indonesia Stock Exchange (IDX) and data in the form of financial reports. For data processing using Partial Least Square (PLS) application assistance. This study finds evidence that accounting conservatism affects creative accounting, the audit committee plays a role in weakening creative accounting actions when influenced by accounting conservatism, however, the proportion of independent commissioners is unable to moderate accounting conservatism on creative accounting. The implication of this research is the importance of the audit committee as a supervisor in corporate governance and accounting conservatism to minimize creative accounting.
Ukuran Perusahaan, Profitabilitas, Leverage, dan Pengungkapan Tanggung Jawab Perusahaan Bank di Indonesia Machmuddah, Zaky; Sumaryati, Anna; Komara, Acep
Jurnal Kajian Akuntansi Vol 8 No 1 (2024): JUNI 2024
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v8i1.9418

Abstract

This study aims to empirically test the influence of financial performance as proxied by return on assets and leverage on corporate social responsibility (CSR) disclosure and is strengthened by company size. This research is important because the object of this research is banking companies which have a crucial role in considering environmental issues in providing credit. Even though banking companies are notdirectly involved in environmental damage issues. The object of this study is banking companies listed on the Indonesia Stock Exchange in 2017-2022. The sample in this study was 21 banking companies selected using a purposive sampling technique and the sample years of these companies were notconsecutive so that 115 observational data were obtained. The analysis technique in this research uses WarpPLS version 7.0. The results of this research show that leverage has a positive influence on corporate social responsibility and company size plays a role in strengthening this influence. However,profitability does not have a positive influence on corporate social responsibility, while company size strengthens this influence. The implication of this research is the importance of corporate social responsibility disclosure which is supported by leverage and company size for the survival of the company.
Co-Authors A.A. Ketut Agung Cahyawan W Abiyyatha, Muhammad Kafa Acep Komara Afrilia Nola Hestiatay Agung Prajanto Ajeng Triyas Oktaviani Ali, Shujahat Amalia Suryani Anggita Dyah Primasari Anindyafebi Tanara Anna Sumaryati Apasya, Trida Arifiyati, Fina Ayu Wulandari Bambang Jatmiko Bambang Minarso, Bambang Danisya Zalza Billa Putri Supriyanto Danisya Zalza Billa Putri Supriyanto Desy Herma Fauza Desy Herma Fauza, Desy Herma Dewanta, Michael Ardho Dewi Sofha Dul Muid Dul Muid Dwiarso Utomo Dwiarso Utomo Emiza binti Tahar Entot Suhartono Fina Arifiyati Handojo, Natalistyo Tjatur Andi Hayu Wikan Kinasih Ida Ayu Putu Sri Widnyani Ida Ayu Ratih Manuari Jayati, Rima Dwi Jenny Pratiwi Assaji Kartika Hendra Titisari Kartika Hendra Titisari Khaeronisa Khaeronisa Kunco Teguh Wijayanto Kusni Ingsih Ladiva, Siti Lilis Setyowati LILIS SETYOWATI Maradewi Ayu Kumalasari Melati Oktafiyani Meyliana, Santika Michael Ardho Dewanta MUCHAMAD SYAFRUDDIN Muchamad Syafruddin Muchammad Syafrudin Muhammad Hasan Haydar Nabila Zhafira Sofiamanan Naela Mardlotillah Natalistya TAH Natalistyo T.A.H Natalistyo Tah Neta Belinda Ni Putu Yuria Mendra Nuraini, Annisa Oktaviani, Ajeng Triyas Putri Fea Ikhtiyarini PUTRI WULANDARI R, Muhammad Rheza Fernanda Riana Sitawati Salma Tsamarah Nurjannah Selvia Eri Kuntari Solly Aryza St. Dwiarso Utomo St. Dwiarso Utomo, St. Dwiarso Stephanus Dwiarso Utomo T.A.H, Natalistyo Tahar, Emiza binti Titi Laras Vonny Meilinasari Wahidah Nursafiyah Wijayanti, Yashinta Putri Winarsih Winarsih Winarsih Winarsih Winarti, Wiwin Winarti, Wiwin Wiwin Winarti Yashinta Putri Wijayanti Yasmina Azizah Noor Yulita Setiawanta