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Model Kinerja Non Keuangan: Sinergitas Akuntansi Hijau dan Lingkungan Prayitno, Hadi; Budiwitjaksono, Gideon Setyo; Priono, Hero
Jambura Economic Education Journal Vol 8, No 1 (2026): January 2026
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v8i1.33343

Abstract

Hospitals, as public service institutions, have a responsibility to integrate environmental aspects into their managerial practices. This study analyzes the influence of green accounting and environmental performance on managerial performance at Rumah Sakit Mata Undaan Surabaya. Data were collected from 39 managerial-level respondents and analyzed using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with the help of SmartPLS 4.0 software. The results show that green accounting has a positive and significant effect on managerial performance, supporting the stakeholder theory perspective. In contrast, environmental performance has a negative but insignificant effect on managerial performance. These findings highlight the importance of strengthening sustainability strategies in hospital managerial decision-making to create long-term sustainable value.
Pengaruh Effective Monitoring, Green Competitive Advantage, dan Personal Financial Need terhadap Financial Shenanigans pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Dewi, Annisa Nathania; Budiwitjaksono, Gideon Setyo; Azmiyanti, Rizdina
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 2 (2025): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i2.6341

Abstract

The growth of Indonesia’s technology sector has become a significant driver of national economic development. However, this growth has also been accompanied by an increased risk of financial shenanigans or financial statement manipulation. This condition highlights the importance of understanding the factors that influence the potential for fraud, particularly in developing technology companies. The research employs a quantitative approach using secondary data. The results show that effective monitoring and personal financial need have a positive and significant effect on financial shenanigans, while green competitive advantage has a negative effect. These findings imply that the presence of independent commissioners does not necessarily prevent financial shenanigans if the supervisory function is not carried out substantively. In addition, personal financial pressure may increase the likelihood of opportunistic managerial behavior, whereas a strong commitment to green competitive advantage can serve as both an ethical and strategic mechanism to reduce the tendency of financial shenanigans in technology companies.
Empowering Women Fishpond in Developing the Home Business of the Milk Fish Crackers Industry Tranggono, Didiek; Budiwitjaksono, Gideon Setyo; Pratiwi, Yunita Satya
Journal of Business Social and Technology Vol. 5 No. 2 (2024): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v4i2.164

Abstract

The development of milkfish farming in traditional ponds must of course be based on the potential possessed. One of the most important potentials is the local knowledge of the community about the cultivation system in ponds. The Program for the Application of Research Results for the Community (PIHAT), is directed to provide knowledge and insight to group partners related to the development of milkfish cracker products by improving packaging design, adding shrimp cracker products, and payus fish crackers, as well as marketing management including online marketing, so that a suitable marketing network development model can be obtained and smooth productivity and sales. Meanwhile, the target of the PIHAT Program is the development of milkfish cracker business as an additional source of income for fishing families in Kalanganyar Village, so that more comprehensive knowledge can be achieved on how to increase milkfish cracker production including how to market effectively and efficiently. This series of activities is in addition to identifying partner problems, finding solutions, monitoring, and packaging of milkfish cracker products in supporting marketing; The output of activities is websites, catalogs, scientific articles in accredited national journals, increasing knowledge, improving product quality, improving packaging quality, and improving marketing management. The results achieved in this service activity are that KUB Planet Bandeng which is an average fisherwoman has improved in quality both in terms of taste, packaging, and marketing network.
ANALISIS REVALUASI ASET DALAM LAPORAN KEUANGAN PT PLN TAHUN 2021 Fatma Yunita Aprilia; Luluk Desva Fitriah; Gideon Setyo Budiwitjaksono
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 2 No. 3 (2022): DESEMBER : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v2i3.508

Abstract

Revaluation of fixed assets is a methode to revaluate company’s fixed assets to reflect the market value. Revaluation of assets can be done for accounting purposes, tax purposes, or accounting and tax purposes. Revaluation of fixed assets for tax purposes is regulated in the Regulation of the Minister of Finance No. 191/PMK.010/2015. The purpose of this study is to analyze the taxes that must be paid in 2021 as a result of the asset revaluation practice carried out by PT PLN (Persero). This study used a descriptive method with a qualitative approach. The object of this research is PT Perusahaan Listrik Negara (Persero). Data used for this research are 2021 financial statements of PT Perusahaan Listrik Negara (Persero) from its official website. The result of this study indicate that the revaluation of fixed assets for tax purpose by PT PLN in 2021 can reduce the totals of assets and its net income, furthermore the revaluation of fixed assets does not affect the income tax for the year after revaluation due to the loss of revaluation of fixed assets by PT PLN in 2021.
KAJIAN PERKEMBANGAN DAN TANTANGAN PASAR EFISIENSI PASCA NEW NORMAL DI INDONESIA Vivi Septi Arvianti; Arum Ramadhani; Gideon Setyo Budiwitjaksono
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 3 No. 1 (2023): APRIL : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v3i1.831

Abstract

Kemajuan perekonomian suatu negara, terutama Indonesia bisa dilihat dari segi pasar modal. Berawal dari suatu pasar terbentuk atau mulai berdiri tentunya akan mengalami beberapa pasang surut, hal tersebut bisa dilihat dari indicator IHSG yang berfluktuasi, akibat dampak dari globalisasi maupun integrasi yang lebih memfokuskan pada kinerja pasar modal yang saling berkaitan dengan kinerja perekonomian nasional, regional maupun internasional, yang mana peran atau kontribusi investor lokal sangat dibutuhkan dalam upaya memotivasi maupun mendorong pasar modal di Indonesia supaya ke depan lebih kuat dan tahan dari beragam krisis setelah pademi atau new normal maupun hambatan hambatan lain yang sekiranya bisa menimbulkan guncangan. Terlebih pada populasi yang berada pada kelas menengah khususnya yang berada di Indonesia yang tumbuh relative cukup besar, menjadikan kesempatan atau peluang yang bisa digunakan untuk mendorong mereka supaya tidak aktif berinvestasi dalam modal pasar. Selain itu tantangan khususnya pada pengembangan modal harus segera dicarikan penyelesaian solusinya, diantaranya surat berharga yang diperdagangkan sangat terbatas jenisnya, aturan mengenai perlindungan hak pemodal, masih kurangnya pengetahuan masyarakat Indonesia mengenai pasar modal serta "permainan" transaksi saham
Pemanfaatan Hasil Budidaya Markisa (Passiflora Edulis) Sebagai Inovasi Produk Dari Kelompok Wanita Tani Citra Lestari Kelurahan Karangsari Kecamatan Sukorejo Kota Blitar Isfia Diana Putri; Zulfa Novita Sari; Natasya Anggraeni; M. Ghulam Dzaki Abdilla; Gideon Setyo Budiwitjaksono; M. Fernanda Abuzar Zuhri
Jurnal Nusantara Berbakti Vol. 1 No. 3 (2023): Juli : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jnb.v1i3.174

Abstract

KWT Citra Lestari is one of the Women Farmer Groups that owns passion fruit commodities in Karangsari Village, Sukorejo District, Blitar City. The next product that has been done by KWT Citra Lestari members is to make passion fruit into passion fruit syrup. At least processed passion fruit, so new innovations for passion fruit appear. This new innovation aims to foster an entrepreneurial spirit in KWT Citra Lestari and the community. This new innovation is to make processed products from Passion Fruit Jam, where the product is made with natural sugar preservatives. Making passion fruit jam must pay attention to the maturity level of the fruit so that the resulting jam tastes appropriate. The shelf life of passion fruit jam at room temperature and the refrigerator has a different mass.
The Use of Altman Z-Score, Springate, and Zmijewski in Detecting Financial Distress in the Transportation and Logistics Sector Companies Krisyuanto, Tyus; Budiwitjaksono, Gideon Setyo
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.872

Abstract

This research aims to explore how the Altman model (Variable X1), the Springate model (Variable X2), and the Zmijewski model (Variable X3) affect financial distress. A quantitative approach is used, with information gathered from secondary sources, specifically financial statements of transportation and logistics firms on the Indonesia Stock Exchange. The analysis includes systematic compilation, tabulation, and examination of data. The findings from the discriminant analysis indicate that only the Springate model (X2) demonstrates statistical significance, whereas both the Altman (X1) and Zmijewski (X3) do not achieve significance. In terms of predictive accuracy for each model, Altman yields 54.16%, Springate provides 58.33%, and Zmijewski records 16.66%. In summary, within companies operating in the transportation and logistics sector, it is evident that Springate model (X2) possesses a substantial influence in forecasting instances of financial distress, while neither the Altman (X1) nor Zmijewski (X3) models exhibit a comparable level of influence. The findings indicate that the Springate model is the most effective tool for predicting financial distress in this sector.
SEED-A MODEL: STUDI KRITIS ATAS DILEMA ETIS AKUNTAN Rilah, Fitri Nur; Suhartini, Dwi; Budiwitjaksono, Gideon Setyo
Jurnal Akuntansi Vol 12, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v12i1.2463

Abstract

ABSTRAKTujuan penelitian ini untuk merumuskan model pengambilan keputusan etis berbasis spiritualitas bagi akuntan dalam menghadapi dilema etis. Penelitian ini merefleksikan dimensi spiritualitas dalam pengambilan keputusan etis, sekaligus menyoroti keterbatasan pendekatan normatif dalam menyelesaikan persoalan etika. Penelitian ini menggunakan pendekatan kualitatif-kritis dalam bingkai paradigma kritis-postmodern. Pengumpulan data menggunakan wawancara mendalam dengan metode 5E (Engaging, Exploring, Explaining, Elaborating, Evaluating) pada 5 informan: satu akuntan intern, dua akuntan publik, satu akuntan pemerintah, dan satu akuntan pendidik. Analisis data dilakukan dengan 3 tahapan: 1) Data Condensation; 2) Data Display; dan 3) Drawing and Verifying Conclusion. Hasil penelitian menunjukkan bahwa spiritualitas dapat berperan sebagai kompas moral yang membimbing akuntan untuk mengambil keputusan yang tidak hanya sesuai dengan standar profesi, tetapi juga dengan nilai yang lebih dalam untuk kemaslahatan. Spirituality-based Evaluating Ethics & Decision-making for Accountants (SEED-A) Model sebagai temuan penelitian ini, yang dituangkan dalam kerangka konseptual dan siklus reflektif. Kerangka ini menggambarkan proses refleksi spiritual yang membentuk identitas moral akuntan dalam siklus pengambilan keputusan etis. SEED-A Model berimplikasi pada pendekatan etis berbasis spiritualitas yang memperkuat identitas moral akuntan dan mendorong praktik akuntansi yang lebih bermakna. Cakupan informan yang terbatas hanya pada profesi akuntan, menjadikan generalisasi temuan perlu dilakukan dengan hati-hati, dan diperlukan pengujian empiris lanjutan lintas profesi, lingkungan kerja, atau budaya organisasi.Kata kunci: Akuntan, Dilema Etis, Kritis, Pengambilan Keputusan, SpiritualitasABSTRACTThe purpose of this study is to formulate a spirituality-based ethical decision-making model for accountants in facing ethical dilemmas. This study reflects the dimensions of spirituality in ethical decision-making, while highlighting the limitations of the normative approach in solving ethical problems. This study uses a qualitative-critical approach within the frame of critical-postmodern paradigm. Data collection used in-depth interviews with the 5E method (Engaging, Exploring, Explaining, Elaborating, Evaluating) on 5 informants: one intern accountant, two public accountants, one government accountant, and one accounting educator. Data analysis was carried out in 3 stages: 1) Data Condensation; 2) Data Display; and 3) Drawing and Verifying Conclusion. The results of the study indicate that spirituality can act as a moral compass that guides accountants to make decisions that are not only in accordance with professional standards but also with deeper values for the benefit. The Spirituality-based Evaluating Ethics & Decision-making for Accountants (SEED-A) Model as the findings of this study, which are outlined in a conceptual framework and reflective cycle. This framework describes the process of spiritual reflection that shapes the accountant's moral identity in the ethical decision-making cycle. The SEED-A Model has implications for a spirituality-based ethical approach that strengthens the moral identity of accountants and encourages more meaningful accounting practices. The scope of informants is limited to the accounting profession, making generalization of findings need to be done with caution, and further empirical testing is needed across professions, work environments, or organizational cultures.Keywords: Accountant, Critical, Decision-making, Ethical Dilemma, Spirituality
PROSEDUR PEMERIKSAAN AKUNTANSI AKUN UTANG PADA KAP BS Mufidah, Salma Fitria; Budiwitjaksono, Gideon Setyo
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.6900

Abstract

The purpose of this study is to improve our understanding of the audit process, particularly the audit process for accounts payable at Public Accounting Firm (KAP) BS. The main focus of this study is how auditors design and implement procedures to ensure that accounts payable balances are correctly recorded and presented in the financial statements. This study uses a qualitative descriptive approach and collects data from KAP BS auditors through interviews, observations, and literature studies. The results indicate that KAP BS auditors have implemented audit procedures for their accounts payable in accordance with auditing standards. To examine accounts payable, auditors perform tests of controls, third-party confirmations, and subsequent events. These account checks are conducted to ensure that the balances in the financial statements are correctly presented.
Peran Kader Surabaya Hebat dalam Pencegahan Penyakit Demam Berdarah Dengue di Kelurahan Klampis Ngasem Sartika Devi Prameswari; Sri Windari; Gideon Setyo Budiwitjaksono; Mar’atus Sholikhatunnisa; Mohamad Zahrain Adjie; Moh Fatkhur Rohman; Jessica Putri Adiyoga; Melinda Trisya Yulianto; Syafira Puteri Maharani; Fiya Wardhatul Islamyi; Tia Ivanka
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 2 No. 3 (2024): Juli : JURNAL PENGABDIAN MASYARAKAT AKADEMISI
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v2i3.875

Abstract

The JUMANTIK (Mosquito Larvae Monitoring Cadre) activity is an effort to prevent and control dengue fever through the inspection and monitoring of mosquito larvae in residential areas. This program is a collaboration between students of the Community Service Program (KKN) from UPNVJT and the Surabaya Hebat Cadres (KSH) of Klampis Ngasem RW01. The aim of this program is to raise awareness and community participation in maintaining environmental health and preventing the spread of dengue fever in Surabaya. Through this activity, it is expected that the community will become more active in maintaining environmental cleanliness and regularly monitoring the presence of mosquito larvae. The results of this program show an increase in public awareness and a decrease in the number of dengue fever cases in the monitored areas.
Co-Authors , Nabila Carissa Anindiyadewi Acynthia Ayu Wilasittha Adelia Regina Putri Agung Agung Agustina, Zalfa Nurrahmah Aidilla Winda Prastika Al Iqdam Bima Habbatil Izzi Amalia Rizky Chairinnisa Amanda Meiliya Amanda Okky Wijaya Ambar Alimatur Rosyidah Ammalya Ananda Fertansyah Ananda Putra Nindhita Aulia Haqq Ananta, Ayu Nevilia Anarta Cahyadiatma Andi Maulana Andrianto, Mohamad Angelita, Debry Octavia Anggi Wahyu Puspita Annisa Aprilia Husnul Khotimah Anty Wulandari April Dwi Wulandari April Dwi Wulandari Aprilia, Fatma Yunita Ardian Christyanti Ardiansah, Yoga Maulana Ardyansyah, Akhmad Hildan Argya Bratasena Ariadi, Deni Arie Dwi Riskiyanti Arsylia, Shalli Arum Ramadhani Arvianti, Vivi Septi Aryanta, Agnesya Putri Aulia Friya Rahana Dewi Aulia Haqq, Ananda Putra Nindhita Aulia, Nila Azhahra Divia Putri Azmiyanti, Rizdina A’isy Sufyaan Alim Pamuji Batara, I Wayan Darma Berliana Aini Fitria Berlianto Juan Cailah, Almanda Ridya Chintya Nabella Asharini Clara Oktavia Firdaus Damayanti, Dinda Danang Bayu Siswoko Danurwenda Permana Erlushandy Debora Kartini Miseri Lubis Deni Ariadi Devi Istyalita Devina Rahma Adelia Dewi, Annisa Nathania Dharu Wicaksono Diah Ayu Woro Ambarini Diah Hari Suryaningrum Dian Tri Agustin Didiek Tranggono Dina Indah Nurcahyani Diva Delia Rossa Nicolas Donny Achmad Tjauzy Duta Rahma Safira Dwi Mulyati Ningrum Dwi Suhartini Dwi Syerli Inda Rahmawati Dyah Ratnawati H Ely Nanda Khamdiyah Endang Iryanti Erna Sulistyowati Esya Ananta Riski Tyanti Etha Listiany Supardi Evi Imtihani Evi Yuli Susanti Fadilah Rizqi Muhamad Fahmi Al Farabby Mustofa Faizah Maulanda Salsabilla Fanesa Rena Revaliana Fatma Yunita Aprilia Ferdy Septiansyah Wardhana Feriza Lucia Islammiyah Feriza Lucia Islammiyah Fikriyah, Tia Mahrurotul Fiorara Gustie Fitriah, Luluk Desva Fiya Wardhatul Islamyi Gabriella Gian Pitaloka Galuh Pratama Gempita Asmaul Husna Gunawan, Boy Erdyansyah Hadi Prayitno, Hadi Hakim, Moh Irman Haq, Jelita Arinal Harya, Gyska Indah Haryati, Tantina Heny Sulistiana Hero Priono, Hero Husna, Gempita Asmaul Hutabarat, Elena Br Iklimah Putry Murady Ilvia Azhari Salsabila Ima Mukaromah Indiari Afnawati Indiari Afnawati Isfia Diana Putri Jessica Putri Adiyoga Jordan Adam Setiawan Kalya Rachel Rosita Kevin Pratama Nugraha Khairunnisa , Syarifah Khalifah Mur Istifarih Kinaryosih, Nimas Caesar Ratu Krisyuanto, Tyus Larasati Kusuma Wardani Lina Nasehatun Nafidah Lisana  Shidqina Lolita Regina Cahyani Luluk Desva Fitriah M. Fernanda Abuzar Zuhri M. Ghulam Dzaki Abdilla Ma'rufah, Khaulan Majid, Muhammad Ainun Nashrul Mar’atus Sholikhatunnisa Maulana, Yogi Irfan Melinda Trisya Yulianto Melyana Sihotang Mianti, Yosy Fryli Miguel Felix Wijaya Mikhael Garda Prasetya Mirza Andrian Syah Moch. Rizky Ramadhan Mochammad Syahris Sauki Moh Fatkhur Rohman Mohamad Zahrain Adjie Monica Vidia Putri Sefira Mufidah, Salma Fitria Muhammad Novian Gilang Ramadhan Muhammad Yafie Alfiandy Munari Munari Nadhita Sania Dewi Firlaely Nadia Putri, Sonya Nanda Wahyu Indah Kirana Nandia Ega Pratama Nastasya Uyun Siti Azzahra Natasya Anggraeni Ni Nyoman Septi Artadiyani Nico Akbar Priyambudi Nimas Auralia Damayanti Ningrum, Anisa Sulistya Nirmalasari, Ika Noor Rizkiyah Novi Eka Nadias Noviyanti Pusvita Nur Faizah Nur Syndah Apriliani Nur Syndah Apriliani Nuria Puspita Anggrainy Nuril Ade Pramudita Nuritasari, Putri Arimbi Nuryananda, Praja Firdaus Pandu Dewa Dana Pandu Wiratama Permata, Marchelo Boas Pertiwi, Naafi’ Putri Pitaloka, Gabriella Gian Pitaloka, Raci Prastika, Aidilla Winda Puspita, Aida Indah Putri Indah Rachmawati Putri Kurnia Widiati Putri Kurnia Widiati Putri, Tiara Amelia Raci Pitaloka Rahmadhanie, Sandy Ayu Putri Rahmadhany Hadi Kusuma Ramadhan Aji Pamungkas Ramadhan, Daniel Ramadhani, Arum Ramadhani, Defianty Nabilah Ramadhani, Mesra Amalia Ratama, Gandi Khandin Regita Cahyani Regita Endah Cahyaning Naya Rilah, Fitri Nur Rima Anggun Aprilya Rio Alghaniy Putra Ririn Putri Anggraeni Rista, Raharka Prismadifa Ristikawati, Anita Rizky Riza Ismail Rosanti Amalia Putri Rosyida, Nilna Fauza Ulul Rosyidatul Maulidinah Sandjaja, Vanessa Adelia Sartika Devi Prameswari Selomitha Soffi, Auni Bhetrisia Septania, Anisa Septia Anggraini Shalsya Dian Aprilyana Shasa Nadia Kartikawati Siahaan, Irenita Fitri Sihombing, Longga Yestrida L. Sindrila Dwita Eprilsa Sinta Paulina Situmorang Sintha Dayu Aringgani Solly Aryza Sri Windari Susanti, Evi Yuli Syafira Puteri Maharani Talitha Pandya Tasya Dwi Puspita Tauristasari, Lila Tegar Zakaria Nugraha Tia Ivanka Tia Mahrurotul Fikriyah Tiara Febry Adviola Tiara Fibrianti Ning Tyas Tiara Kusuma Wardiyanti Tiarno, Sella Mahcica Tituk Diah Widayantie Ulum Anggun Setyaningrum Umi Nur Fryda Kusli Rochmah Utami, Rahayu Sri Vanessa Adelia Sandjaja Vendy, Vicky Vica, Monica Vira Damayanti Vivi Septi Arvianti wakhidatul ummah Wildatul Muawanah Winanda Chyntia Simamora Yosy Fryli Mianti Yosy Fryli Mianti Yosy Fryli Mianti Yunita Satya Pratiwi Zainal Abidin Achmad Zalman Alfarizt Zulfa Novita Sari Zulianti, Mei Fifa