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Dodik Juliardi

Universitas Negeri Malang

Author-ID : 255377

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Neuroscience Social Sciences Transportation Other

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The Impact of Teaching Style and Course Structure on Intermediate Accounting Students Understanding Sudarto, Triadi Agung; Juliardi, Dodik
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.924

Many students face great difficulties in completing Intermediate Accounting courses well. One of the factors that is considered influential is the teaching style. Another factor that can affect students' understanding in studying Intermediate Accounting is the learning structure (course structure). A good learning must include the correct and coherent choice of topics in order to present the learner's point of view and not only from the point of view of experts, in this case lecturers (experts). Based on the results of the research test, the following results can be obtained: 1) Teaching Style has a significant positive effect on students' understanding of the Intermediate Accounting Course; 2) Course Structure has a significant positive effect on Student Understanding in the Intermediate Financial Accounting Course. The implication of this study is that the application of the theory of interpersonal behavior is answered. The results show that this theory can be a valuable tool for understanding and improving interpersonal relationships, and for identifying strategies for solving problems. Furthermore, the practical implications show that the existence of the right teaching style and a course structure that is structured and based on the principle of interrelation between materials can increase student learning motivation because students feel that they can follow the learning flow better. With a clear structure, students tend to understand the concept thoroughly and uninterruptedly

Sustainability Reporting and Firm Perfomance Based On Maqashid Sharia Perspective Meydinda Usman, Reza; Restuningdiah, Nurika; Juliardi, Dodik
International Journal of Science, Technology & Management Vol. 6 No. 3 (2025): May 2025
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v6i3.1318

This study aims to determine the effect of disclosure of sustainability reporting on company performance based on maqashid sharia perspective in sharia stock indexed companies in Indonesia. The study obtained a sample of 52 companies in the mining, property & real estate, energy, and basic industry & chemicals sectors listed in the Indonesian Sharia Stock Index (ISSI) during 2022-2023, resulting in 104 observations through purposive sampling. The data analysis technique was conducted using documentation methods, specifically by collecting annual report data and sustainability reports from the sample companies. The analysis was performed using multiple regression with E-Views 13 software. Based on the research results, the Sustainability Reporting does not have a statistically significant effect on the Maqashid Syariah Index. This research indicates that companies listed in the Indonesian Sharia Stock Index, although they have demonstrated concern for environmental issues and social interests through sustainability reporting, have not yet fully integrated the principles of Maqashid Sharia into their operational practices in an optimal manner.

Corporate Social Responsibility and Firm Financial Performance: The Mediating Role of Firm Innovation Ibrahim, Ibrahim; Makaryanawati, Makaryanawati; Juliardi, Dodik
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.243

This study aimed to determine the effect of Corporate Social Responsibility (CSR) on the financial performance of companies in the mining sector listed on the Indonesia Stock Exchange (IDX) in 2018-2021. It also aims to explore the role of corporate innovation as a mediating factor in the link between CSR and financial performance. The sampling technique in this study was purposive sampling. Path analysis is used as a data analysis technique in this study. The results of the study show that CSR has a positive effect on financial performance and firm innovation. In addition, firm innovation has a positive effect on financial performance. The results also support the partial mediating effect of firm innovation on the relationship between CSR and corporate financial performance. The findings of this study can increase stakeholder awareness of the importance of CSR. This is because CSR is proven to be one of the important drivers for companies to be more innovative and gain competitive advantage

THE DIRECT AND INDIRECT EFFECT TAX PAYER UNDERSTANDING ON TAX PAYER COMPLIANCE BY TAX COMPLIANCE COST Juliardi, Dodik; Sudarto, Triadi Agung
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.281

The purpose of this research is to test Taxpayer understanding and Tax Compliance Costs regarding Taxpayer Compliance. Even though payments always increase every year, if we look back at the number of Indonesian people who are supposed to fulfil their tax obligations or Indonesian people who are still running away from their responsibility to fulfil their tax obligations, it is still relatively high. This shows that the level of taxpayer compliance is still a major problem for all tax authorities, especially in Indonesia. Research that links taxpayer understanding and tax compliance has been widely conducted, but research that links indirectly between compliance costs to tax compliance is still not widely conducted, especially in Indonesia. This research will be carried out to connect directly between taxpayer understanding and tax compliance and indirectly through tax compliance costs. This type of research is quantitative research. The data used is primary data and the data source was obtained from the One Stop Integrated Services Investment and Manpower Service of Mojokerto City. This research will used Path Analysis. This research is important to conduct to see the role of compliance costs in increasing tax compliance. The results of the study are tax payers understanding has a significant effect on tax compliance and tax payers understanding also has a significant effect on compliance costs. Meanwhile, the indirect influence between tax payers understanding and tax compliance through compliance costs also has a significant effect. But based on the results, the coefficient is still greater for that direct influence. The limitation of this study is that respondents may not be objective in filling out the questionnaire.

ANALYSIS OF THE EXISTENCE OF THE ACCOUNTING PROFESSION IN THE ERA OF SOCIETY 5.0 WITH THE NAIVE BAYES METHOD Harisuddin, Imam; Maharani, Satia Nur; Juliardi, Dodik
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.323

Society 5.0 has opened a new phenomenon that allows humans to use modern-based science (Artificial Intelligence) for human needs with the goal of human life more easily. This phenomenon opens up various new possibilities and risks simultaneously. These changes have had a significant impact on the development of the accounting profession, resulting in fewer human resources needed in business, including accounting staff. This research aims to 1) Apply sentiment analysis to the existence of the accounting profession in the era of society 5.0. 2) Application of the naive Bayes method to classify sentiment analysis for the existence of the accounting profession in the era of society 5.0. 3) Testing the naive Bayes algorithm in sentiment analysis for the existence of the accounting profession in the era of society 5.0. This research design uses quantitative research, analysis of student sentiment on the existence of the accounting profession was carried out using data from 432 student opinions from several campuses in the East Java region. Test data using the Naïve Bayes algorithm with Term-Frequency Inverse Document Frequency feature selection and the Lexicon method. The results of this research are divided into five parts consisting of the first part 424 students' opinions on the level of accuracy (78%), the second part 427 students' opinions on the level of accuracy (62%), the third part 429 students' opinions on the level of accuracy (47%), the fourth part 425 students' opinions level of accuracy (56%), fifth part 429 student opinions level of accuracy (52%). It was found that the number of positive sentiments was more dominant than negative or neutral sentiments

The Moderating Effect of CEO Attributes on The Relationship Between CSR and CEO Power And Company Performance. Afni, Naila; Makarnayawati, Makarnayawati; Juliardi, Dodik
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 4, June 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i4.56096

Prior empirical studies have shown how CEO power affects firm performance and (CSR). The purpose of this study is to investigate the relationship between CEO quality and firm success by minimizing the influence of CSR and CEO power. To assess data from mining companies listed on the Indonesia Stock Exchange, Smart PLS was utilized. According to the research’s findings, the influence of CSR on company success and CEO authority are not influenced by factors like tenure, age, or education. A company's positive image among the public, investors, and other stakeholders is reinforced by CSR disclosure, which is frequently seen to improve a company's reputation. But according to the research's findings, a number of CSR elements actually take attention away from improving business success. Stakeholders should consider this research when assessing the effect of CSR disclosure on business performance. To improve corporate legitimacy, policymakers should place more emphasis on responsibility and openness. Additionally, This study is the first to examine CEO characteristics as moderating factors in the context of Indonesia.

Determinants of Sustainability Reporting Quality in Indonesia Larassati, Tiyani; Juliardi, Dodik; Pujiningsih, Sri
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 1, September 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i1.53481

This study aims to investigate the effect of corporate integrity, external assurance, foreign ownership structure, audit committee size and meetings on the quality of sustainability reporting. The sample in this study is public companies listed on the Indonesia Stock Exchange from 2021 to 2022. This study uses Random Effect Model panel regression. The results showed that corporate integrity, external assurance, and audit committee meetings have a positive impact. Foreign ownership structure and audit committee size have no effect. Limitations in this study, first, the potential influence on the quality of sustainability reporting is not limited to the variables tested in this study. Further research can be conducted on new determinants, such as corporate vision and/or mission, organizational culture, management competencies, and market pressures. Second, this research only uses quantitative methods, further research can use qualitative methods. This study has theoretical implications to add to the legitimacy theory literature in explaining the relationship between variables. Practical implications, for company managers can apply the principles of corporate integrity, consider external assurance services and increase the number of audit committee meetings. Regulators are expected to play an active role in drafting regulations related to upholding the principles of integrity, using external assurance services and organizing audit committee meetings. This research emphasizes quality over quantity. This study is also the first research in the Indonesian context to investigate the role of corporate integrity and involve the choice of external assurance service providers as a proxy.

Improving MSME Performance in Mojokerto City: Contribution of Digital Payment Convenience, Accounting Understanding and Business Experience Sudarto, Triadi Agung; Juliardi, Dodik
International Journal of Business, Law, and Education Vol. 6 No. 2 (2025): International Journal of Business, Law, and Education (On Progress July-Desembe
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i2.1240

MSMEs need to implement a digital payment strategy to make it easier for customers to transact online, allowing for quick payments that can be made in a short time, thereby becoming more effective and efficient. With digital payments, communication, and transactions can be done at any time and accessed from anywhere, thus providing ease of communication for business actors and consumers. Some strategies that MSMEs can employ to maintain their business include having an understanding of accounting, which enables them to track the flow of funds, expenditures, and income. Business actors are also better off having business experience, as this enables them to analyse MSMEs properly, as they are based on previous business experience. In addition to understanding accounting, the business experience of MSME actors is also no less important. The business experience of MSME actors is a key characteristic that can significantly impact the success of their businesses. Experienced MSME actors can overcome the problems that arise when conducting business. Entrepreneurs who have business experience will be more confident in running a business. This study aims to obtain information on how much 1) Understanding of accounting contributes significantly positively to the performance of MSMEs in Mojokerto City; 2) Business experience contributes significantly positively to the performance of MSMEs in Mojokerto City, and 3) The ease of digital payment contributes significantly positively to the performance of MSMEs in Mojokerto City. This type of research uses a quantitative method with an associative design. The population and sample in this study comprise MSME actors in Mojokerto City who are registered with the Mojokerto City Cooperatives and Micro Enterprises Office. The results of the study show that the ease of digital payment (X1) has a significant positive effect on the performance of MSMEs in Mojokerto City (Y), accounting understanding (X2) has no effect on the performance of MSMEs in Mojokerto City (Y), business experience (X3) has no effect on the performance of MSMEs in Mojokerto City (Y).

Implementation of Activity-Based Costing In Calculation of Cost of Production: Participatory Action Research Nur Izza, Virda; Nurika Restuningdiah; Dodik Juliardi
Brilliant International Journal Of Management And Tourism Vol. 2 No. 3 (2022): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v2i3.825

Companies must have a more competitive advantage than other companies. To maintain its competitiveness, an effective pricing strategy is needed. Companies can set the selling price appropriately if the company can calculate the cost of the product. The cost of production can be calculated using Activity-Based Costing (ABC). ABC is a method used by manufacturing and service companies in measuring the cost of activities, resources, and cost objects. One of the SMEs engaged in the manufacturing sector is the Tanggulangin bag and luggage craft in Sidoarjo Regency which has now become a tourist icon in Sidoarjo Regency because it has good quality with a wide variety of products (Business UKM, 2010). With the development of small and medium-scale businesses, it is hoped that they will be able to absorb labor and improve the economy of the people of the Sidoarjo Regency. This study uses a qualitative approach. While the type of research used is Participatory Action Research. The results of this study indicate that the Activity Based Costing system improves the accuracy of product costing by recognizing that many of the fixed overhead costs vary proportionally with changes other than production volume. By understanding what causes these costs to increase or decrease, these costs can be traced to the individual products. This causal relationship allows the owner to improve the accuracy of product costing, which significantly improves decision-making. The application of Activity Based Costing is not only useful for its purpose of pricing but can also be used to improve the way things work. Success in implementing an Activity Based Costing system is not only by understanding the technical details but requires support from the owner and also the employees concerned to work together and take the initiative to implement an Activity Based Costing system.

Co-Authors 12.05.52.0053 Yuli Widiastuti, 12.05.52.0053 Afni, Naila Akidah Fitrah Anggi Dini Puspita Arini Arini Arini Arini Dhika Maha Putri Endang Sri Andayani Eren Prinstin Eunike Rhema Yohanna Harisuddin, Imam Helianti Utami Ibrahim Ibrahim Indratirta, Nadia Prima Irodatun Nadilla Kono, Videl Remus Larassati, Tiyani Maharany Maharany Makarnayawati, Makarnayawati Makaryanawati Meydinda Usman, Reza Nanda Prastiwi, Bellia Nujmatul Laily Nur Izza, Virda Nur Laili Saadah, Nur Laili Nurika Restuningdiah Popong Suryani Puji Handayati Puspita, Anggi Dini Satia Nur Maharani Sri Pujiningsih Sriyani Mentari Triadi Agung Sudarto Triadi Agung udarto Yoyok Cahyono

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