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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Akuntansi AKUNESA Journal of Economics, Business, & Accountancy Ventura Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma Infestasi Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura BAKI (Berkala Akuntansi dan Keuangan Indonesia) AKRUAL: Jurnal Akuntansi Jurnal Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Profiet Competitive Jurnal Akuntansi dan Keuangan JURNAL BISNIS & AKUNTANSI UNSURYA Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Revenue : Jurnal Ilmiah Akuntansi AJAR (Asian Journal of Accounting Research) (e-Journal) Abimanyu: Journal of Community Engagement J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Akuntansi AKUNESA Nomicpedia: Journal of Economics and Business Innovation International Journal of Community Service (IJCS) Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Riset Ekonomi dan Akuntansi Santri : Jurnal Ekonomi dan Keuangan Islam Horizon: Indonesian Journal of Multidisciplinary
Made Dudy Satyawan
Universitas Negeri Surabaya
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Pengaruh ESG Sustainalytics Score Terhadap Kinerja Keuangan Dengan Keberagaman Gender Sebagai Variabel Pemoderasi Tuh Isma, Faizal; Satyawan, Made Dudy
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 10 No 2 (2025): JURNAL BISNIS DAN AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v10i2.1579

Abstract

Riset ini bertujuan untuk mengkaji pengaruh ESG Sustainalytics Score terhadap kinerja keuangan perusahaan, serta mengevaluasi peran keberagaman gender dalam dewan direksi sebagai variabel pemoderasi yang dapat memperkuat hubungan tersebut. Riset ini menggunakan pendekatan kuantitatif dengan jenis data cross-section yang diambil dari 80 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dan telah mendapatkan penilaian ESG dari Sustainalytics pada tahun 2023. Kinerja keuangan diukur dengan Return on Assets (ROA), keberagaman gender dihitung menggunakan indeks Blau, serta leverage dan ukuran perusahaan digunakan sebagai variabel kontrol. Data dianalisis menggunakan regresi linear berganda dan Moderated Regression Analysis (MRA) dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa ESG Sustainalytics Score memiliki pengaruh positif dan signifikan terhadap ROA. Namun, keberagaman gender dalam dewan direksi tidak berperan sebagai moderator dalam hubungan tersebut. Temuan ini menyiratkan bahwa implementasi praktik ESG yang baik berkorelasi dengan peningkatan kinerja keuangan, meskipun keberagaman gender di dewan belum menunjukkan kontribusi yang signifikan. Oleh karena itu, perusahaan dianjurkan untuk terus memperkuat implementasi prinsip ESG serta meningkatkan kualitas partisipasi gender di tingkat kepemimpinan agar dampaknya lebih optimal.
Perceived Herding Behavior and Experienced Regret on Crypto Asset’s Investment Decisions by Millennials Rosmiwilujeng, Elyza Putri; Satyawan, Made Dudy; Paino, Halil
AKRUAL: JURNAL AKUNTANSI Vol 15 No 1 (2023): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n1.p53-62

Abstract

Introduction/Main Objectives: The purpose of this research is to determine the effect of herding behavior and experienced regret on the decision to invest in crypto assets by millennials. Background Problems: The number of crypto asset enthusiasts continues to increase significantly over the past few years. Commodity Futures Trading Supervisory Agency (Bappebti) noted that crypto investors in Indonesia had reached 17.25 million people in April 2023. Novelty: The novelty of this research is explains the differences in crypto asset investment decisions between students and employees. In addition, this research will also explain the crypto asset investment decisions in urban communities in the Surabaya and Sidoarjo areas. Reserach Method: The research method uses a survey method with the research sample consisting of students and employees who are domiciled in urban areas of Surabaya and Sidoarjo. The analysis technique used in this study is multiple linear regression analysis using SPSS version 26 software. Finding/results: The results of the research show that herding behavior and experienced regret have a partial positive effect towards millennials' investment decisions in crypto assets. Conclusion: Therefore, people who live in urban areas such as Surabaya and Sidoarjo are willing to take risks and are open to developments in the investment sector. This can also be shown from the characteristics of research respondents consisting of 48% of crypto asset investors and 52% of capital market investors who are dominated by stocks, where crypto assets and stocks are a type of investment instrument that has a high risk.
Financial Literacy Training to Improve Indonesian Students Self-Competence in the Philippines Aisyaturrahmi, Aisyaturrahmi; Bhilawa, Loggar; Venusita, Lintang; Satyawan, Made Dudy
International Journal of Community Service (IJCS) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i2.1365

Abstract

Understanding financial literacy is very important for every individual, including students. Students must be able to independently manage their finances effectively and also be responsible for the decisions they have made. Most students also experience financial problems caused by the lack of ability to control personal money (monthly money from parents), not being used to making financial plans, and the habit of hanging out with friends just to gather or go for a walk. So that financial strategies, knowledge and financial literacy are needed in managing student financial planning. Understanding financial planning strategies is a vital thing that every individual student must have in order to lead a prosperous life in the future in facing an independent economy. This type of research is descriptive qualitative using the interview method and supported by training. The results of the study showed that the Indonesian Student Association in the Philippines (PPIF) was satisfied with this training and gained additional understanding of financial literacy so that they could manage their finances effectively.
Pendampingan Pemanfaatan Media Sosial atau E-Commerce dalam Upaya Pengenalan Produk dan Peningkatan Penjualan Satyawan, Made Dudy; Triani , Ni Nyoman Alit; Yanthi, Merlyana Dwinda; Bhilawa, Loggar; Aisyahturrahmi, Aisyahturrahmi
Abimanyu : Jornal of Community Engagement Vol 4 No 2 (2023): August 2023
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v4n2.p46-52

Abstract

The era of digitalization affects business behavior, not only business actors whose business models change from conventional methods to the use of information technology but also the behavior of consumers who shop through social media platforms or e-commerce. Service partners who are SMEs business actors and BUMDes management bodies in villages in Bojonegoro Regency, East Java, have problems introducing their businesses and products or services. Conventional methods sacrifice marketing costs that are not small and have the potential to fail, as well as the capital spent on shop rentals. The increasing number of mobile and internet users in Indonesia is an opportunity to expand the market and marketing of products or services owned by service partners. Utilization of Social Media or E-Commerce is an effort to introduce products and increase sales of partner businesses. The service implementation methods include the creation of a product catalog, selection, and training on the use of social media or e-commerce
Pengenalan Manajemen Investasi dan Pasar Modal Bagi Masyarakat Migran Indonesia Di Malaysia Bhilawa, SE, Ak, M.Si, CA, Loggar; Hariyati, Hariyati; Satyawan, Made Dudy; Laksono, Bayu Rama
Abimanyu : Jornal of Community Engagement Vol 5 No 1 (2024): February 2024
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v5n1.p50-55

Abstract

The purpose of this service activity is to provide education and assistance to the community, especially Indonesians residing in Malaysia, on the importance of investing part of their income and provide educational training on one form of investment, namely the capital market. This means that upon returning from overseas, PMI can become entrepreneurs and develop the family economy independently. Even if the capital obtained is sufficient, without family encouragement and sufficient financial management skills, it will not encourage migrant workers not to return to migrate. The skills to build a business by looking at potential, opportunities, capital, management, and good prospects will be very much needed for PMI in the homeland. Strong financial planning and adequate management skills make obstacles in development for the long term in terms of finance optimally mitigated. The specific target through this mentoring and training is that each partner will be able to know the importance of investing compared to saving, change the paradigm of saving society to investment society, and become an individual investor to increase the wealth and economy of the partner's family in the future. The methods that will be used in achieving these goals are tutorials, training on the introduction of the capital market, as well as training and mentoring on how to trade stocks, choose stocks, determine good and bad stocks, stock trading strategies, and maintain the psychological stability of an individual investor. Keywords: investment, capital market, mentoring, PMI, Malaysia
Implementasi Audit Manajemen Sumber Daya Manusia dalam Memotivasi Kinerja Karyawan di CV Cipta Alignment Construction Ahmad Qolbi Salim; Made Dudy Satyawan
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 4 No. 1 (2026): Februari : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v4i1.2112

Abstract

This study aims to analyze the implementation of human resource management (HRM) audits in motivating employee performance at CV Cipta Alignment Constructions (CV.CLC). HRM audits serve as an evaluative and strategic tool in assessing the effectiveness of personnel functions such as recruitment, training, career development, and reward systems. The study used a qualitative approach with a case study method through interviews, observation, and documentation. The results show that HRM audits have a positive effect on employee motivation and performance by increasing work morale, placing employees according to competencies, and reducing turnover. Based on Resource-Based Theory (Barney, 1991), HRM audits are valuable and difficult-to-imitate strategic resources, thus supporting a company's competitive advantage. These findings emphasize the importance of implementing HRM audits continuously as part of a management strategy to improve organizational effectiveness. The implications of this study provide recommendations for companies to integrate HRM audits into strategic planning to achieve optimal and sustainable performance. In addition, this study also opens opportunities for further studies to strengthen the implementation of HRM audits in different sectors and company scales.
Analisis Pengaruh Financial Distress dan Reputasi Auditor Terhadap Opini Audit Going Concern pada Sektor Energi di Indonesia Cahyaning Wulan Pribadi; Made Dudy Satyawan
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 4 (2026): HORIZON: Indonesian Journal of Multidisciplinary (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i4.6692

Abstract

This study aims to analyze the influence of financial distress and auditor reputation on the acceptance of going-concern audit opinions in energy sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The study uses a quantitative approach with an explanatory research design. The data used are secondary data obtained from the company's annual financial statements and independent auditor reports. The research sample was determined using a purposive sampling technique based on certain criteria to obtain companies that meet the research requirements during the observation period. Data analysis was performed using logistic regression with the help of EViews 13 software because the dependent variable is a dichotomous going-concern audit opinion. The results show that financial distress has a negative and significant effect on going-concern audit opinions, while auditor reputation has no significant effect. However, financial distress and auditor reputation simultaneously influence going-concern audit opinions. These findings indicate that a company's financial condition is a more determining factor in issuing going-concern audit opinions than auditor reputation, thus it can be a consideration for management, auditors, and investors in evaluating the company's business continuity.
Analisis Pengaruh Pengungkapan Sustainability Report dan Kinerja Keuangan Terhadap Kualitas Audit pada Perusahaan Nonkeuangan yang Terdaftar di Bursa Efek Indonesia Nala Dayinta; Made Dudy Satyawan
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 4 (2026): HORIZON: Indonesian Journal of Multidisciplinary (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i4.6750

Abstract

This study aims to analyze the effect of sustainability report disclosure and financial performance on audit quality by including leverage, company size, and Public Accounting Firm (KAP) size as control variables. The study used a quantitative approach with an explanatory research design. The study population was non-financial companies listed on the Indonesia Stock Exchange for the 2020–2024 period, while the sample was determined using a purposive sampling technique based on the criteria of companies that consistently published audited financial statements and sustainability reports during the observation period. Data analysis was conducted using panel data regression after selecting the best model and testing the necessary assumptions. The results show that financial performance negatively affects audit report lag as a proxy for audit quality, indicating that companies with better financial performance tend to complete the audit process in a shorter time, thus improving the quality of their financial reporting. Conversely, sustainability report disclosure did not significantly affect audit quality. These findings indicate that the timeliness of audit completion is still more influenced by the company's financial condition than the extent of sustainability disclosure. Therefore, this information can be a consideration for management, auditors, and investors in evaluating the quality of company reporting.
Forensic Accounting as Antibiotic for Pressing Corruption Infection in Indonesia Ghusti Ayu Criestiant Rolihlahla; Made Dudy Satyawan; Ni Nyoman Alit Triani
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 2 (2017): August - November 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1123

Abstract

Effectiveness of corruption cases aimed at making the corrupt severely punished in a court of corruption and bring the deterrent effect for public officials who intend to engage in corruption. This study aims to explain the depth of the role of forensic accounting as well as how it applied in the handling and disclosure of corruption cases in Indonesia. The hope of forensic accounting can be accepted and applied by all auditors general inspectorate at the ministry/government agencies at both central and local levels, so that corruption can be detected early on using the science of forensic accounting. This study uses a qualitative methodology with an interpretive approach, with key informants from the Directorate Investigator and Special Economic Crime, the Criminal Investigation Police, KPK, as well as the Financial and Development Supervisory Agency. The result of this study indicates that the forensic accounting interpreted as potent antibiotics to suppress the rampant corruption in Indonesia. Investigation method often used investigator/auditor using forensic accounting knowledge to produce valid evidence in court corruption, including documentary evidence of the state audit the calculation of financial loss and statement of experts (auditors) in the corruption trial.
Pengaruh Karakteristik Perusahaan dan Karakteristik Auditor terhadap Audit Delay di Indonesia Chatherine Erlysia Fitriane; Made Dudy Satyawan
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Juli 2026
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v5i1.296

Abstract

Penelitian ini bertujuan menganalisis pengaruh ukuran perusahaan, profitabilitas, leverage, audit tenure, dan reputasi Kantor Akuntan Publik (KAP) terhadap audit delay pada perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan sampel 99 perusahaan (495 observasi) yang dipilih melalui purposive sampling. Analisis data dilakukan menggunakan regresi data panel dengan Fixed Effect Model (FEM). Hasil penelitian menunjukkan bahwa ukuran perusahaan dan audit tenure berpengaruh negatif signifikan terhadap audit delay, sedangkan profitabilitas dan leverage tidak berpengaruh signifikan. Reputasi KAP berpengaruh positif signifikan terhadap audit delay. Selain itu, inherent risk berpengaruh signifikan, sedangkan opini audit tidak berpengaruh. Penelitian ini memberikan bukti empiris mengenai faktor-faktor yang memengaruhi audit delay serta menjadi masukan bagi perusahaan, auditor, dan regulator dalam meningkatkan ketepatan waktu pelaporan keuangan.
Co-Authors Adesia Gifara Sinekti Ahmad Qolbi Salim Aisyahturrahmi, Aisyahturrahmi Aisyaturrahmi Ambar Kusumaningsih Anam, Huda Khoirul Asti Wardani Ayu Dewi Shinta Bayu Rama Laksono Bella Rosalina Afriani Belya Dwi Puteri Bhilawa, SE, Ak, M.Si, CA, Loggar Cahyaning Wulan Pribadi Cantika Sari Siregar Chatherine Erlysia Fitriane Dewi Prastiwi Dewi Susanti Diah Novita Sari Evi Zumrotul Bustani Fahera, Gangga Izza Ghusti Ayu Criestiant Rolihlahla Halil Paino Hariyati Hariyati Hariyati Hariyati Hariyati Khusna Khusna Lintang Nahdya Putri Lintang Nahdya Putri, Lintang Nahdya Lintang Venusita Loggar Bhilawa Mariana Mayta Ayu Wardhani Merlyana Dwinda Yanthi Mohamad Alfi Amrulloh Nala Dayinta Ni Luh Putu Kartika Sari Ni Nyoman Alit Triani Ni Nyoman Alit Triani Noveri Anjarwati Nur Marfi'ah Nur Maulidah Paino, Halil Pujiono Pujiono Putri Chani, Salsabilah ROHMAWATI KUSUMANINGTIAS Rosmiwilujeng, Elyza Putri Saprilina, Lailia Riska Sholihati, Muthiatus Silvianingrum, Helmy Siti Masluchah Aviana Ningrum Sri Iswati Triani , Ni Nyoman Alit Trisnadevy, Dini Mauli Tuh Isma, Faizal Umy Anisari Khulsum Umy Anisari Khulsum, Umy Anisari Vindi Septatiara