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Wahidahwati Wahidahwati
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
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Pelatihan dan Pendampingan Manajemen Rantai Pasok Industri Bawang Goreng di Desa Tlasih, Kabupaten Sidoarjo Emeralda Ayu Kusuma; Wahidahwati Wahidahwati; Rika Rahayu; Mar'atus Zahro; Dewi Maryam; Ardilla Ayu Kirana
Jurnal Pengabdian Masyarakat Indonesia Vol 5 No 3 (2025): JPMI - Juni 2025
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpmi.3532

Abstract

Desa Tlasih, Sidoarjo dikenal dengan banyaknya industri rumah tangga yang memproduksi makanan khas seperti bawang goreng dan camilan tradisional lainnya. Permasalahan utama dalam industri ini adalah masih rendahnya literasi dan implementasi manajemen rantai pasok dan hanya berfokus pada omset penjualan. Kegiatan pengabdian masyarakat bertujuan untuk meningkatkan efisiensi dan efektivitas implementasi manajemen rantai pasok dari kegiatan pengadaan bahan baku, proses produksi, hingga distribusi. Melalui manajemen rantai pasok yang baik, industri bawang goreng dapat mengamankan pasokan bawang merah sebagai bahan baku utama. Metode pada kegiatan ini dibagi menjadi tiga fase yaitu identifikasi, implementasi dan monitoring serta evaluasi. Hasil dari kegiatan ini adalah para UKM Bawang Goreng di Desa Tlasih, Kabupaten Sidoarjo meningkatkan literasi tentang manajemen rantai pasok bagi pelaku industri bawang goreng serta pelaku UKM sudah memahami cara mengimplementasikan manajemen rantai pasok industri bawang goreng. Dampak nyata dari kegiatan ini adalah pelaku UKM sudah menerapkan manajemen rantai pasok dalam pengadaan bahan baku, penyimpanan bahan baku, proses produksi bawang goreng, dan distribusi.
ENVIRONMENTAL AUDIT: AN COMPANY’S OBLIGATION OR NECESSITY Moh. Faisol; Nur Fadjrih Asyik; Wahidahwati
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2928

Abstract

This article aims to explore the position of environmental auditing from the perspective of a corporate obligation or need. The method used is a conceptual study based on an analysis of the underlying theory of environmental audits in companies. The results of the analysis and study stated that (1) environmental audits are seen as a corporate obligation that must be fulfilled both legally and morally; and (2) environmental audits are a need for the company's "strategic role" in the context of sustainability for competitive advantage. However, making environmental audits a necessity is more profitable. Because companies do not just conduct environmental audits symbolically but make them a necessity that enables them to build sustainable competitive advantages through efficiency, innovation, and a positive image. This study implies that symbolic activities carried out by companies will not provide value or competitiveness in the long term but will only serve to drop obligations.
The Implementation of Islamic Good Corporate Governance at Baitul Maal Hidayatullah, East Java: Strengthening Accountability and Sharia-Based Transparency in Zakat Management Abdan Syakura; Fidiana; Wahidahwati
ARMADA : Jurnal Penelitian Multidisiplin Vol. 4 No. 5 (2026): ARMADA : Jurnal Penelitian Multidisplin, Mei 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/armada.v4i5.1991

Abstract

This study aims to analyse the implementation of Islamic Good Corporate Governance (IGCG) at Baitul Maal Hidayatullah (BMH) East Java as a response to declining zakat revenue and increasing demands for transparency in Islamic philanthropic institutions, using a descriptive qualitative approach with data collected through in-depth interviews, field observations, and document analysis to assess the application of IGCG principles within institutional practices. The findings show that BMH East Java has made efforts to implement IGCG, particularly in Sharia supervision and more transparent financial reporting, although several challenges remain, including inconsistency across organisational units, suboptimal stakeholder engagement, and limited use of digital technology. In conclusion, IGCG has the potential to enhance the credibility and performance of zakat institutions when implemented comprehensively and contextually, thus requiring strengthened internal audit systems, improved digital infrastructure, and continuous human resource development through training.
Karakteristik Perusahaan dan Good Corporate Governance Sebagai Determinan Internet Financial Reporting di Indonesia Ningdiyah, Endra Wahyu; Wahidahwati, Wahidahwati; Asyik, Nur Fadjrih
Akuntansi: Jurnal Akuntansi Integratif Vol. 7 No. 2 (2021): Volume 7 Nomor 2 Oktober 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i2.567

Abstract

Abstract This study aims to determine the effect of company characteristics and corporate governance on internet financial reporting in pharmaceutical companies in Indonesia for the 2015-2019 period. Variables The characteristics of the companies examined in this study are company size, profitability, liquidity, leverage and company registered age, while corporate governance is measured by the structure of public ownership and the size of the board of commissioners. The sampling method used was purposive sampling method. The number of companies sampled in this study were 8 pharmaceutical companies listed on the IDX in the 2015-2019 period. The data used are secondary data. The data analysis method used in this research is logistic regression. The results of this study indicate that liquidity and leverage have an effect on the timeliness of IFRs. However, company size, profitability, company registered age, public ownership structure and board size do not affect the timeliness of IFRs.
Pengaruh Moral Reasoning, Budaya Collectivisme, dan Ethical Environment terhadap Tindakan Whistleblowing Mahwiyah Mahwiyah; Fidiana Fidiana; Wahidahwati Wahidahwati
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2660

Abstract

This study aims to analyze the effect of moral reasoning, collectivist culture, and ethical environment on whistleblowing action. Furthermore, the research applies quantitatively with a questionnaire as the instrument. Measurement and testing of correlation between the research hypothesis variables using the SEM method which will be calculated using the Smart PLS program. The population consists of employees at Syariah Indonesia Bank, Surabaya branch. Moreover, the result shows that moral reasoning has a positive and significant effect on whistleblowing action for employees at Syariah Indonesia Bank, Surabaya branch. Likewise, collectivist culture has a positive and significant effect on whistleblowing action employees at Syariah Indonesia Bank, Surabaya branch. However, an interesting finding concludes that collectivist culture tends to prioritize group needs compared to individuals. Thus, it can affect individual courage to report unethical behavior. In addition, the findings can be a guide for Indonesia Syariah Bank giving insights into creating a culture that supports integrity and transparency. Also, it supports the individual to be brave in reporting ethical violence.
Pengaruh Asimetri Informasi dan Financial Leverage terhadap Income Smoothing dengan Good Corporate Governance sebagai Pemoderasi Istikasari, Nia; Wahidahwati, Wahidahwati
Reviu Akuntansi dan Bisnis Indonesia Vol. 6 No. 2 (2022): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v6i2.16045

Abstract

Latar Belakang: Perusahaan go public di Indonesia rata-rata memiliki laba yang tinggi namun tidak menjamin dengan kualitas laba nya. Perbedaan kepentingan antara manajemen dengan investor mendorong manajemen untuk melakukan praktik income smoothing sehingga mampu menghasilkan laba yang fiktif. Penelitian ini menekankan pentingnya sistem good corporate governance dalam meminimalisir terjadinya income smoothing.Tujuan: Penelitian ini bertujuan untuk menguji pengaruh asimetri informasi dan financial leverage terhadap income smoothing yang dimoderasi oleh good corporate governance.Metode Penelitian: Populasi pengujian yang digunakan adalah perusahaan yang berada dalam indeks LQ45 yang terdaftar di BEI pada periode 2015-2020. Teknik pengambilan sampel menggunakan metode purposive sampling dengan total sebanyak 108 sampel dari 18 perusahaan selama 6 tahun. Metode analisis yang digunakan adalah analisis regresi logistik dengan menggunakan program SPSS versi 24. Hasil Penelitian: Penelitian ini menemukan bahwa manajemen laba akrual dan rill di perusahaan keluarga tidak lebih besar daripada manajemen laba akrual dan riil di perusahaan non-keluarga. Hasil penelitian pada model pertama menunjukkan bahwa asimetri informasi tidak berpengaruh terhadap income smoothing, financial leverage berpengaruh positif terhadap income smoothing¸dan good corporate governance berpengaruh negatif terhadap income smoothing. Selanjutnya, pada model kedua, good corporate governance tidak memoderasi pengaruh asimetri informasi terhadap income smoothing sedangkan good corporate governance memoderasi pengaruh financial leverage terhadap income smoothing. Keterbatasan Penelitian: Peneliti belum mempertimbangkan faktor kepemilikan keluarga yang berdampak pada hasil penelitian.Keaslian/Novelty Penelitian: Penelitian ini merupakan pengembangan dari penelitian sebelumnya yang diuji kembali pada perusahaan indeks LQ45 yang terdaftar di BEI.
Faktor-Faktor Yang Mempengaruhi Agresivitas Pajak Wicaksono, Surya Adi; Asyik, Nur Fadjrih; Wahidahwati, Wahidahwati
Reviu Akuntansi dan Bisnis Indonesia Vol. 7 No. 2 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i2.17893

Abstract

Latar Belakang: Perbedaan pandangan antara masyarakat dengan pemerintah dalam memandang pajak, pemerintah menganggap sebagai pendapatan sedangkan perusahaan menanggap sebagai beban. Perbedaan cara pandang pajak ini mengakibatkan tingginya kasus pajak di Indonesia. Agresivitas pajak ialah tindakan perusahaan untuk meminimalisi beban pajak dengan memanfaatkan aturan pajak.Tujuan: Penelitian bertujuan untuk menguji pengaruh likuiditas, leverage, dan Corporate Social Responbility terhadap agresivitas pajak dengan Corporate Governance sebagai variabel pemoderasi.Metode Penelitian: Data sekunder yang digunakan dalam penelitian ini berupa laporan keuangan perusahan sektor real estate dan properti yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2019. Analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi moderasi.Hasil Penelitian: Hasil penelitian menunjukan bahwa likuiditas dan Corporate Social Responbility tidak berpengaruh terhadap agresivitas pajak, leverage berpengaruh positif terhadap agresivitas pajak, corporate governance memperkuat pengaruh likuiditas dan leverage terhadap agresivitas pajak sedangkan corporate governance memperlemah pengaruh Corporate Social Responbility terhadap agresivitas pajak. Keterbatasan Penelitian:Hanya berfokus pada perusahaan real estate dan properti merupakan keterbatasan dari penelitian ini.Keaslian/Kebaruan Penelitian: Penelitian ini mereplikasi dari penelitian sebelumnya yang diuji kembali dengan menambahkan uji moderasi corporate governance.
The Impact of Auditor Time Budgeting Pressure on Fraud Detection Determinants Linda Fransisca; Wahidahwati Wahidahwati; Titik Mildawati
Journal of Social Commerce Vol. 5 No. 3 (2025): Journal of Social Commerce
Publisher : Celebes Scholar pg

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56209/jommerce.v5i3.180

Abstract

This research examines the effect of professional skepticism, auditor competence, auditor experience, and time budget pressure on fraud detection ability and the impact of professional skepticism, auditor competence, and auditor experience on fraud detection ability with time budget pressure as a moderating variable. Furthermore, the research applies quantitatively with an explanatory approach. The data were primary, in the form of questionnaires. The variables were professional skepticism, auditor competence, auditor experience, time budget pressure, and fraud detection ability. Moreover, the respondents consist of auditors in KAP of East Java. The data analysis technique used moderated regression. As a result, it concludes that professional skepticism, auditor competence, auditor experience, and time budget pressure are proven partially on the fraud detection ability. Also, it moderates successfully the effect of professional skepticism, auditor competence, and auditor experience on fraud detection ability. Therefore, the results are used as an implication for auditors to increase professional skepticism, auditor competence, and auditor experience to improve fraud detection ability. In addition, KAP has to manage budget pressure well and control its policy which is not only oriented on time efficiency, but also audit quality.
Determining Factors Of Fraud In Government Institutions (Empirical Study on OPD in Malaka Regency) Kristo Josep Manek; Wahidahwati; Bambang Suryono
Neo Journal of economy and social humanities Vol 1 No 1 (2022): Neo Journal of Economy and Social Humanities, March 2022
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v1i1.26

Abstract

This study aimed to examine and analyze the effect of internal control, organizational culture, leadership style, compensation suitability, and un-ethic behavior on fraud at the Government Institution of Malaka Sub-district. The research population was all civil servants who worked at Malaka Local Government Organization. Furthermore, the data collection technique used a purposive sampling technique. In this study, there were 153 civil servants chosen as the sample. The study used questionnaires as its research instrument and primary data. Moreover, it was quantitative research. Meanwhile, the data analysis technique used multiple linear regression. According to the findings, this study concluded that internal control had a negative and significant effect on fraud. Similarly, leadership style had a significantly negative effect on fraud. However, un-ethic behavior had a positive and significant effect on fraud. On the contrary, both organizational culture and compensation suitability did not have a significant effect on fraud at the Government Institution of Malaka Sub-distric.
The Influence Of Competence, Due Professional Care, Integrity, And Auditor Independence On Audit Quality With The Implementation Of Quality Assurance As A Moderating Variable: Study On The Audit Unit Of The East Java DJBC Regional Office I Taufan Aditya Perdana; Wahidahwati; Maswar Patuh Priyadi
Neo Journal of economy and social humanities Vol 2 No 3 (2023): Neo Journal of Economy and Social Humanities, September 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i3.123

Abstract

This study aims to test and analyze the effect of competence, due professional care, integrity, and auditor independence on audit quality with the implementation of quality assurance as a moderating variable. The study population was functional auditors and executors of examiners assigned to assist in conducting audits at the Regional Office of the Directorate General of Customs and Excise East Java I. The sampling technique used a saturated sample, namely the entire population totaling 47 (forty-seven). The sampling technique used saturated samples, namely the entire population of 47 (forty-seven) people as research samples. This type of research is quantitative research, with data collection methods through questionnaires. The data analysis technique to test the hypothesis uses Partial Least Square - Structural Equation Modeling with the SmartPLS program.The results showed: 1) auditor competence has a significant and positive effect on audit quality, 2) due professional care has a significant and positive effect on audit quality, 3) auditor integrity has a significant and positive effect on audit quality, 4) auditor independence has no effect on audit quality, 5) implementation of quality assurance has a significant and positive effect on audit quality, 6) the implementation of quality assurance is able to moderate the effect of auditor competence on audit quality, 7) the implementation of quality assurance is able to moderate the effect of due professional care on audit quality, 8) the implementation of quality assurance does not moderate the effect of auditor integrity on audit quality, 9) the implementation of quality assurance does not moderate the effect of auditor independence on audit quality.
Co-Authors Abdan Syakura Abdan Syakura Abdan Syakura Abdul Handi Adilla Nanda Citra Fauzi Agung Kurniawan Agung Kurniawan Agustin, Yuliana Agustin, Yuliana Alvin Herlandy Lazuardi Ardilla Ayu Kirana Arip Budiman, Arip Arrahman, Suhaimi Asriati, Dona Asy?ari, Asy?ari Asy’ari Asy’ari Aulia Rezy Fany Ayuningrum, Imang Indah Bambang Suryono Bambang Suryono Bambang Suryono, Bambang Berty Ismainingtyas Cahyadini, Erymesha Putri Da Rato, Elisabeth Dewi Maryam Dewi Maryam Dian Palupi Elisabeth Da Rato Emeralda Ayu Kusuma Endang Kusmana Endra Wahyu Ningdiyah Endra Wahyu Ningdiyah Fadjrih, Nur Fatmawati, Amelia Fauzi, Adilla Nanda Citra Fidiana, Fidiana Heni Triwulan, Heni Heryanti, Chrisna Dwi Ikhsan Budi Raharjo ISNAWATI Istikasari, Nia Jamilah Jamilah Josep Manek, Kristo Kotim Kotim Kotim, Kotim Kristo Josep Manek Lailatul Amanah Lazuardi, Alvin Herlandy Lilik Pujiati Linda Fransisca Lomanto, Lusiana Mahwiyah Mahwiyah Mahwiyah Mahwiyah Mahwiyah, Mahwiyah Mar'atus Zahro Maswar Patuh Priyadi Mayangtari Libyanita, Mayangtari Melani, Sulistia Mildawati, Titik Mirna Arsita Anugrawati, Mirna Arsita Moh. Faisol Muhammad Adam Rizky Putra Muhammad, Mazlina Mujiono Ni Putu Radita Audi Audi Nia Istikasari Ningdiyah, Endra Wahyu Ningsih, Rusiati Nur Anisah Nur Fadjrih Nur Fadjrih Asyik Nur Handayani Oktaviana, Leska Lely Oktaviani, Mei Dia Orien Natalia, Orien Oyong Lisa Palupi, Dian Palupi, Dian Peny Prastiwi Rahayu Perdana, Taufan Aditya Pramitasari, Windy Priyadi , Maswar Patuh Priyadi, Maswar Patuh Putri Wijayaningtyas, Putri Rahayu, Rika Ratna Wati Retno, Diajeng Rika Rahayu Rika Rahayu Rusfika Rusfika Rusfika, Rusfika Setyabud, Teguh Gunawan Sisca May Retta Siahaan, Sisca May Retta Sri Suwanti, Sri Suhaimi Arrahman Surya Adi Wicaksono Suwardi Bambang Suwitho, Suwitho Syaidhatus Zuhriya, Syaidhatus Taufan Aditya Perdana Taufiq, Rahmat Teguh Gunawan Setyabudi Thoharo, Ainun Titik Mildawati Titik Mildawati Tri Winarsih Tri Wulan Sari, Tri Wulan Ulfah Setia Iswara Weka Natasia, Weka Wicaksono, Surya Adi Yaumi, Sri Yuliana Anggreani Dua Delang Kolit Zahro, Maratus Zahro, Mar’atus Zahro, Mar’atus Zahrotun Nisa Zainal Fadri Zooana Farida Panjaitan, Zooana Farida