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All Journal AKUNTABILITAS Benefit: Jurnal Manajemen dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Journal of Islamic Accounting and Tax (JIATAX) Management Studies and Entrepreneurship Journal (MSEJ) International Journal of Management Science and Information Technology (IJMSIT) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Akuntansi dan Keuangan West Science Journal of Culture Accounting and Auditing Jurnal Pengabdian Manajemen Proceeding UMSurabaya
Suwarno Suwarno
Universitas Muhammadiyah Gresik
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pendampingan Penyusunan Laporan Keuangan, Perpajakan Pada Semua Sekolah Muhammadiyah di Kabupaten Gresik Suwarno Suwarno; Mu’minatus Sholikah; Umaimah Umaimah
Jurnal Pengabdian Manajemen Vol 1 No 1 (2021): Jurnal Pengabdian Manajemen
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpmanajemen.v1i1.3036

Abstract

ABSTRACT The purpose of this service program is to provide knowledge and skills to schools so that they are able to prepare financial reports according to generally accepted accounting principles and are able to report tax obligations in accordance with applicable regulations. This activity was attended by 140 Muhammadiyah schools throughout Gresik Regency. The results obtained are that the school has obtained a decree ratifying the permit for the establishment of Muhammadiyah Charity Business from the Muhammadiyah Central Executive, the school has registered NPWP as the center to fulfill tax obligations, and the school has started to build an accounting system to produce school financial reports in accordance with accepted accounting General principles
Pengaruh Good Corporate Governance Dan Intensitas Modal Terhadap Konservatisme Akuntansi Ferlika Putri Susanto; Suwarno Suwarno
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9317

Abstract

The utilization of traditionalism can unquestionably affect monetary revealing issues for an organization. Presently, traditionalism procures the upsides and downsides of its application in an organization. However, it is evident that every business must implement sound corporate governance. Bookkeeping traditionalism can be impacted by administrative possession, autonomous magistrates, review quality, and capital force. Therefore, the goal of this study is to demonstrate whether or not these variables can influence accounting conservatism. This study utilizes a quantitative methodology with the estimation of foreordained factors. The populace incorporates all assembling organizations with purposive testing technique. Using the boostrapping method and the T-test, the research findings were evaluated. The outcomes showed that administrative possession and free chiefs affect bookkeeping traditionalism. While the review council and capital force impact review traditionalism. It is clear from the findings that they are consistent with several previous studies and that not all actors have a significant impact on accounting conservatism. Keywords: Accounting conservatism, Managerial ownership, Independent commissioner, Audit quality, Capital intensity
Pengaruh Konservatisme Akuntansi, Struktur Modal, Investment Oportunity Set (IOS) Terhadap Kualitas Laba Mashita Suryani; Suwarno Suwarno
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9359

Abstract

Organizations positively need great benefit quality to draw in financial backers and partners. Quality benefits can give quality data and decrease insight unsettling influences, so they can give a precise evaluation of organization execution. A few variables can impact profit quality, including bookkeeping traditionalism, capital construction, and speculation opportunity sets. Subsequently, this exploration means to audit whether these variables impact income quality. This exploration technique utilizes a quantitative methodology including 4 insurance agency, 15 non-bank monetary organizations, and 35 financial organizations. Of the 35 financial organizations, 25 of them recorded positive benefits for four back to back years. 25 businesses were the total number of samples observed over the course of a year. In this way, the all out perception information gathered more than four years is 100. The information got was broke down with a few tests utilizing SPSS. The exploration results show that bookkeeping traditionalism variables can reinforce profit quality. Capital construction factors play a part in adjusting hazard and return. The quality of earnings data can be improved by using the investment opportunity set factor. In light of the outcomes, it is presumed that bookkeeping traditionalism, capital design and the assortment of venture open doors affect profit quality. Keywords: Earnings quality, Accounting conservatism, Capital structure, Investment opportunity set
Pengaruh Sustainability Reporting terhadap Nilai Perusahaan dengan Intellectual Capital Sebagai Variabel Moderasi Fitri Arinda Rahmawati; Suwarno Suwarno
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i6.8704

Abstract

This study aims to analyse the effect of sustainability reporting on company value with intellectual capital as a moderating variable in the Indonesian banking sector for the period 2020–2024. The sample consisted of 75 data selected through purposive sampling. The analysis technique utilises the Partial Least Squares Structural Equation Modelling approach through SmartPLS software. The results show that sustainability reporting has a significant negative effect on company value; intellectual capital also has a significant negative effect on company value; and the interaction between sustainability reporting and intellectual capital has a significant positive effect. These findings indicate that intellectual capital can strengthen the relationship between sustainability reporting and company value. These results can be explained through signalling theory, where sustainability information disclosure and intellectual capital function as signals to investors, but may be misinterpreted if not accompanied by adequate internal capabilities. Additionally, agency theory helps explain the potential conflict of interest between managers and shareholders that may influence perceptions of company value regarding sustainability reporting practices.
STRATEGI BISNIS DAN KONSERVATISME AKUNTANSI TERHADAP KINERJA PERUSAHAAN Della Nurmala Sari; Suwarno Suwarno
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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Abstract

ABSTRACT  This study aims to examine business strategy and accounting conservatism on company performance. The population used is manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample of this study amounted to 42 pieces selected based on the purposive sampling technique. This study uses quantitative methods with secondary data sources incomplete company annual financial statements. This study indicates that business strategy affects company performance, while accounting conservatism does not affect company performance.Keywords                   :Business Strategy; Accounting Conservatism; Company Performance
PENGARUH KONSERVATISME AKUNTANSI PADA EFISIENSI INVESTASI DAN INOVASI Nurul Qomariyah; Suwarno Suwarno
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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Abstract

ABSTRACT   The purpose of this study is to assess the role of conservatism on investment efficiency and firm innovation. Accounting conservatism is considered to reduce management's encouragement to invest in fixed assets that are not in accordance with opportunities. Innovation and conservatism seem to be contradictory concepts, innovation involves risk taking and invention, while conservatism embodies prudence and risk aversion. The sample used in this study were non-financial companies listed on the Indonesia Stock Exchange during 2019 using a purposive sampling technique. The data analysis method used is simple linear regression analysis. The empirical results of this study indicate that the accounting conservatism variable has no effect on investment efficiency. While the variable accounting conservatism has a significant effect on innovation.Keywords                   : Accounting Conservatism; Investment Efficiency; Innovation
EVALUASI PENGUKURAN KINERJA BALANCE SCORECARD PADA PERUSAHAAN (STUDI KASUS DI BPJS KETENAGAKERJAAN GRESIK) Dian Anggraeni Riwanti; Suwarno Suwarno
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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Abstract

This study aims to determine the performance measurement of BPJS Ketenagakerjaan Gresik using the balanced scorecard method whether it can be said to be ideal as a whole from various perspectives. This study uses primary and secondary data. Primary data was obtained from interviews with informants and secondary data was obtained from reports on the achievement of performance realization in each perspective in 2015-2017. The case study used in this study is a single case study. The results of this study indicate that the balanced scorecard method cannot be applied optimally to BPJS Ketenagakerjaan Gresik because there are still perspectives whose realization has not yet reached the predetermined targets such as achievements in the financial perspective and the business and internal process perspective.Keywords: Performance Measurement; Balanced Scorecard.
PENGARUH HUTANG JATUH TEMPO TERHADAP KONSERVATISME AKUNTANSI Karin Nimas Sita Riduwan; Suwarno Suwarno
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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Abstract

This research aims to determine the effect of maturing debt by adding control variables, namely, leverage, size, profitability on accounting conservatism. Samples were taken using a purposive sampling technique totaling 92 companies in non-financial companies listed on the Indonesia Stock Exchange in 2019. The data analysis techniques used were descriptive statistics, classical assumption tests, and multiple linear regression analysis. The results showed that the independent variable short term debt maturity, leverage and size control variable, had no effect on accounting conservatism. Based on the results of the interpretation of the independent variables in this study, it is hoped that researchers can add the Long Term Debt Maturity variable as a comparison with the Short Term Debt Maturity variable in the hope of proving more accurate research and producing data significance. While the control ROA have an effect on accounting conservatism.Keywords:Short Term Debt Maturity; Leverage; Size; ROA; Accounting Conservatism. 
Pengaruh Social Entrepreneurship Orientation dan Impact Measurement terhadap Kinerja Sosial dan Kinerja Keuangan pada Usaha Sosial di Jawa Barat Nihlatul Qudus Sukma Nirwana; Suwarno Suwarno
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 02 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i02.3510

Abstract

Penelitian ini mengkaji pengaruh Orientasi Kewirausahaan Sosial dan Pengukuran Dampak terhadap Kinerja Sosial dan Kinerja Keuangan di kalangan perusahaan sosial di Jawa Barat. Perusahaan sosial semakin diharapkan untuk menyeimbangkan penciptaan nilai sosial dengan keberlanjutan keuangan, sehingga penting untuk mengidentifikasi kemampuan organisasi yang berkontribusi pada kedua tujuan tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei yang melibatkan 100 pendiri, manajer, dan staf senior perusahaan sosial yang beroperasi di Jawa Barat. Data dikumpulkan melalui kuesioner terstruktur menggunakan skala Likert lima poin dan dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). Hasil penelitian menunjukkan bahwa Orientasi Kewirausahaan Sosial memiliki pengaruh positif dan signifikan terhadap Kinerja Sosial dan Kinerja Keuangan. Demikian pula, Pengukuran Dampak berpengaruh positif dan signifikan terhadap Kinerja Sosial dan Kinerja Keuangan. Hasil koefisien determinasi menunjukkan bahwa model menjelaskan 67,2% varians dalam Kinerja Sosial dan 59,1% varians dalam Kinerja Keuangan. Hasil penelitian menunjukkan bahwa perusahaan sosial dengan orientasi kewirausahaan yang lebih kuat dan praktik pengukuran dampak yang sistematis lebih mungkin mencapai hasil sosial yang lebih unggul sambil mempertahankan keberlanjutan keuangan. Studi ini berkontribusi pada literatur yang berkembang tentang kewirausahaan sosial dengan memberikan bukti empiris dari Indonesia dan menawarkan implikasi praktis bagi para manajer perusahaan sosial dan pembuat kebijakan yang berupaya memperkuat efektivitas organisasi dan keberlanjutan jangka panjang.
Collaboration of the 'Merah Putih' Village Cooperative Business Model and Public Kitchens in Supporting Local Food Security Sukaris Sukaris; Havy Wardana; Anik Nur Cholifah; Tomi Indarto; Suwandi Suwandi; Hernum Daya Wati; Suwarno Suwarno; Wiwik Widiyawati; Endah Mulyani
International Journal of Management Science and Information Technology Vol. 6 No. 1 (2026): January - June 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i1.6542

Abstract

Local food security is a strategic issue in sustainable development, especially amidst challenges in food distribution, unequal access, and increasing nutritional needs of the community. Strengthening community-based food systems has encouraged the emergence of the Merah Putih Village Cooperative (KDMP) as a village economic aggregator and the Free Nutritional Meal Program (MBG) through public kitchens as food providers for vulnerable groups. The collaboration between these two institutions is seen as capable of shortening the supply chain, increasing the absorption of local products, and strengthening the people's economy. Data were collected through in-depth interviews, observations, documentation studies, and focus group discussions, then analyzed using thematic analysis techniques to obtain a comprehensive contextual understanding. The research findings indicate that collaboration between KDMP and public kitchens has significant potential to build a more organized food distribution chain, provide a stable market for village products, and create economic opportunities for local communities. However, institutional fragmentation, technological limitations, varying procurement mechanisms, and the lack of quality standards remain key obstacles. This study concludes that collaborative business models can be an effective strategy for building an inclusive and resilient local food ecosystem if supported by strengthened governance, supply chain digitalization, and cross-sector partnerships. Theoretically, this research contributes to the development of collaborative governance and community-based business models by demonstrating that synergy between local organizations can increase food system resilience while expanding the role of cooperatives as community economic institutions. Consequently, local governments and program managers need to promote collaborative regulation, institutional capacity building, and investment in logistics infrastructure to ensure the sustainability of village-based food systems.
Co-Authors Angelina Putri Faradea Anik Nur Cholifah Della Nurmala Sari Devian Siti Aminah Dian Anggraeni Riwanti Dyah Novitasari Endah Mulyani Ferlika Putri Susanto Fitri Arinda Rahmawati Havy Wardana Hernum Daya Wati Karin Nimas Sita Riduwan Mashita Suryani Mohammad Fajar Ruddin Mu'minatus Sholichah Mu’minatus Sholikah Nihlatul Qudus Sukma Nirwana Nirmala Putri Anjani Nurul Qomariyah Rieke Rahmalia Siti Nur Haliza Sukaris Suwandi, S. Syaiful Syaiful Tomi Indarto Umaimah Umaimah Veni Vionita Wiwik Widiyawati