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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika Jurnal Riset Ekonomi & Bisnis Jurnal Strategi Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis MIX : Jurnal Ilmiah Manajemen Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business Jambura Economic Education Journal JAE (Jurnal Akuntansi dan Ekonomi) Asia Pacific Fraud Journal Jurnal Proaksi JASF (Journal of Accounting and Strategic Finance) Journal of Economics, Business, and Government Challenges Proceeding of National Conference on Accounting & Finance Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Mandala Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Educational Research and Social Sciences (IJERSC) International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Community Service Bima Journal : Business, Management and Accounting Journal Indonesian Journal of Innovation Studies International Journal of Multidisciplinary Research and Literature (IJOMRAL) Formosa Journal of Applied Sciences (FJAS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Economics and Business Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Eduvest - Journal of Universal Studies Indonesian Journal of Advanced Research (IJAR) Realible Accounting Journal Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Jurnal Riset Ekonomi dan Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ilmiah Nusantara Journal of Ekonomics, Finance, and Management Studies Jurnal Pengabdian Masyarakat SENSASI
Rida Perwita Sari
Lecturer At The Faculty Of Economics And Business, National Development University “Veteran” East Java, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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A Model For Creating Business Competitiveness Based On Technosociopreneur Innovation Characterized By State Defense Values Sulistyowati, Erna; Sari, Rida Perwita; Sari, Rika Puspita
MIX: JURNAL ILMIAH MANAJEMEN Vol 15, No 3 (2025): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Objectives: This research aims to find a model for creating business competitiveness based on technosociopreneur innovation characterized by state defense values in the new normal era for MSMEs in Surabaya so that they can survive and be sustainable in the new normal era. The challenge of MSMEs in the new normal era is the increase in unemployment and poverty, as well as the global economic downturn, becoming a momentum for adaptation in maintaining business sustainability. MSMEs that succeed in shifting both behavior and economic activity will be able to win. The new normal changes entrepreneurial motives not only profit oriented but also social oriented by using digital technology or known as Technosociopreneur.Methodology: This research uses a mixed method approach which is an approach in research that combines or connects qualitative and quantitative research methods (including philosophical foundations, using approaches and combining both approaches in research).Finding: Technosociopreneurs have a significant role in dealing with technological changes and increasingly fierce business competition. They can combine technological and social elements to create innovations that positively affect business and society. The success of technosociopreneurs can positively impact achieving higher competitiveness in today's digital era.Conclusion IT-based product innovation affects competitiveness mediated by technosociopreneur IT-based process innovation has an effect on competitiveness mediated by technosociopreneur. IT-based organizational innovation affects competitiveness mediated by technosociopreneur 7.
Peningkatan Daya Saing UMKM Sandal Limbah Batik di Magetan melalui Integrasi Manajemen Sari, Rida Perwita; Sulistyowati, Erna; Supriyanti, Lilik
Jurnal Mandala Pengabdian Masyarakat Vol. 6 No. 2 (2025): Jurnal Mandala Pengabdian Masyarakat
Publisher : Progran Studi Farmasi Universitas Mandala Waluya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35311/jmpm.v6i2.801

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran vital dalam mendorong pertumbuhan ekonomi nasional. Namun demikian, sektor ini kerap menghadapi berbagai permasalahan, khususnya dalam aspek manajerial. Kegiatan Pengabdian kepada Masyarakat (PkM) ini difokuskan pada UMKM “Sandal Batik Syarifah” yang berlokasi di Magetan, yang mengalami sejumlah kendala, antara lain keterbatasan pemahaman dalam manajemen produksi, pengelolaan keuangan yang belum sistematis, serta pemanfaatan teknologi digital dalam strategi pemasaran yang masih minim. Tujuan utama dari kegiatan ini adalah untuk meningkatkan daya saing UMKM melalui penerapan manajemen yang terintegrasi. Pendekatan yang digunakan meliputi survei pendahuluan, pelatihan dan pendampingan dalam aspek manajemen produksi, keuangan, serta pemasaran digital. Selain itu, tim PkM juga memberikan dukungan berupa alat produksi (seperti pisau potong dan perbaikan mesin), pasokan bahan baku, serta bantuan dalam pengembangan branding dan strategi pemasaran. Hasil kegiatan menunjukkan peningkatan signifikan dalam produktivitas dan perluasan akses pasar digital. Intervensi ini menunjukkan bahwa penerapan manajemen terintegrasi secara efektif dapat meningkatkan daya saing dan potensi pertumbuhan UMKM
Transformation of Asset Management System: A Phenomenologi Cal Study of Siman Version 2 at Surabaya Sailing Polytechnic Qonaa Mukti, Muhammad Ayub; Yuhertiana, Indrawati; Sari, Rida Perwita
Eduvest - Journal of Universal Studies Vol. 5 No. 12 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i12.51898

Abstract

Digital transformation in the management of State Property (BMN) requires organizational adaptation in technology, work culture, and governance. This study analyzes the transformation of the state asset management system through SIMAN Version 2 implementation at Surabaya Sailing Polytechnic using a phenomenological qualitative approach. It draws on the Theory of Organizational Change and Good Governance principles. Data came from in-depth interviews with eight system users across organizational levels, analyzed via the Stevick-Colaizzi-Keen model to identify stakeholder experience themes. Findings reveal SIMAN Version 2 improves efficiency via system integration, verification automation, and a three-tier authorization structure—yielding an 85.7% reduction in processing time, elimination of data duplication through SAKTI integration, real-time transparency, and comprehensive activity logs. Initial challenges included user resistance, slow response times with large datasets, and cultural shifts from manual to digital processes. These were overcome with over 10 training sessions, peer mentoring, and ongoing technical support. The study concludes that SIMAN Version 2 successfully drives organizational change, enhancing BMN management transparency, efficiency, and accountability in line with good governance.
The Role Of Forensic Accounting Curriculum In Forensic Audit Perwita Sari, Rida; Agussalim, Agussalim; Mahsun, Muhamad; Puspita Sari, Rika
International Journal of Educational Research & Social Sciences Vol. 3 No. 5 (2022): October 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i5.480

Abstract

The purpose of the study is to identify the gap between the practice requirements and the outputs of the audit education and training center and to identify the contribution of the forensic accounting curriculum in filling the gap. This study uses a quantitative approach. The sample is 124 respondents with professional backgrounds as auditors and accountants educators in Indonesia. The data collection method implemented in this research is the survey method through the distribution of questionnaires and direct interview techniques with the non-participatory observation which aims to find out more details about the case being studied without actively involving the object of study. Furthermore, this study explores the best possible strategies in shaping learning outcomes that are competent and ready to practice as auditors based on various previous studies and contributes to auditing education and training centers and universities by providing material for consideration in the preparation of strategic plans and learning programs. This study can also contribute to prospective auditors who are considering alternative audit training curricula by providing various competency recommendations for the needs of current auditing practices.
Market responses in Indonesia to the Russia─Ukraine War Announcment: Evidence from LQ45 Companies ( 2020–2024) Wicaksana, Raihan Wira; Sari, Rida Perwita
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1449-1456

Abstract

Purpose: This study aims to examine whether the Indonesian capital market experienced significant differences in average abnormal return (AAR) and average trading volume activity (ATVA) before and after the announcement of the Russia–Ukraine war. Methodology: The research employs an event study approach involving 24 companies consistently listed in the LQ45 index during the 2020–2024 period. Abnormal returns were calculated using the Market-Adjusted Return model, while trading volume activity was measured as the ratio of traded shares to outstanding shares. Due to data non-normality, the Wilcoxon Signed Rank Test was applied for hypothesis testing. Results: The results indicate that the announcement of the Russia–Ukraine war did not significantly affect average abnormal returns, but it had a significant impact on trading volume activity, reflecting changes in investor behavior. Novelty: This study extends the event window to a four-year period, offering a long-term perspective on capital market responses to geopolitical shocks. Findings: Investors tended to reduce trading activity following the war announcement, signaling increased caution and declining market liquidity. Originality: The originality of this study lies in its long-horizon event study design focusing on Indonesia’s leading stocks. Conclusions: Geopolitical events may not immediately alter stock returns but can significantly influence market liquidity and trading behavior. Type of Paper: Empirical Quantitative Research Paper.
The Influence of Love of Money, Machiavellianism, and Idealism on the Ethical Perceptions of Accounting Students Ulum, Fahmy; Sari, Rida Perwita
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 4 No 1 (2025): AGUSTUS
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v4i1.975

Abstract

This study focuses on how three psychological characters, Love of Money, Machiavellianism, and Idealism, influence how Accounting students at UPN ‘Veteran’ East Java view ethics. The respondents in this study were 87 students from the 2021-2022 cohort who had completed the Business and Professional Ethics course. Information was gathered by administering a survey with a measurement scale and then examined using the PLS-SEM method through the use of the SmartPLS software. The outcomes were rather intriguing: firstly, it was discovered that the love of money has a considerable impact on the ethical viewpoints of students (t-statistic = 3.946; p<0.001). Secondly, Machiavellian attributes were also determined to have a significant effect (t-statistic = 3.497; p = 0.001). However, the same could not be said for Idealism, as it did not demonstrate a notable impact (t-statistic = 0.170; p = 0.865). These discoveries could offer valuable insights for enhancing ethics-related teachings in accounting studies. Specifically, the teaching materials focusing on attitudes towards wealth and manipulative behaviours should be given more emphasis in shaping the ethical comprehension of aspiring accountants.
EFEKTIVITAS PROSEDUR VOUCHING DALAM AUDIT DALAM PERSPEKTIF AUDITOR Saputra, Naufal Daris; Sari, Rida Perwita
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 4 (2026): April
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i4.9331

Abstract

Prosedur vouching merupakan salah satu teknik audit substantif yang digunakan untuk memverifikasi eksistensi dan validitas transaksi keuangan melalui penelusuran pencatatan akuntansi ke dokumen sumber. Dalam konteks praktik audit di Indonesia, efektivitas prosedur ini menjadi penting mengingat perannya dalam mendeteksi kesalahan material dan mendukung kualitas opini auditor. Penelitian ini bertujuan untuk mengkaji efektivitas pelaksanaan vouching dalam praktik audit berdasarkan refleksi pengalaman magang serta wawancara dengan auditor senior. Pendekatan penelitian yang digunakan adalah kualitatif deskriptif dengan metode studi kasus. Data diperoleh melalui observasi langsung terhadap pelaksanaan prosedur audit di sebuah Kantor Akuntan Publik (KAP), serta melalui wawancara semi-terstruktur dengan tiga auditor senior berpengalaman. Analisis data dilakukan menggunakan teknik analisis isi kualitatif untuk mengidentifikasi tema dan makna dari tanggapan narasumber. Hasil penelitian menunjukkan bahwa efektivitas prosedur vouching ditentukan oleh kualitas dan kelengkapan bukti, pemahaman konteks transaksi, keterlibatan aktif auditor junior, serta komunikasi efektif dalam tim audit. Kesimpulan dari studi ini menegaskan bahwa vouching yang dijalankan secara substansial, bukan sekadar formalitas, dapat memperkuat keandalan audit dan meningkatkan skeptisisme profesional auditor.
Implementasi Big Data Analytics dan Kontribusinya terhadap Kualitas Audit melalui Audit Report Lag di Sektor Perbankan Anisa Ratna Sari; Rida Perwita Sari
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.24921

Abstract

Tujuan Penelitian: Penelitian ini mengkaji pengaruh big data analytics terhadap kualitas audit di sektor perbankan, dengan audit report lag sebagai variabel mediasi. Analisis big data dianggap penting untuk meningkatkan efisiensi audit, mengurangi keterlambatan, dan meningkatkan kredibilitas pelaporan keuangan.Metode Penelitian: Penelitian kuantitatif ini menggunakan data primer dari 80 auditor di 12 kantor akuntan publik yang terdaftar dalam direktori IAPI 2025. Semua responden memiliki pengalaman mengaudit perusahaan perbankan. Data dianalisis menggunakan SmartPLS 4.0.Orisinalitas/Kebaruan: Kebaruan penelitian ini terletak pada penggunaan audit report lag sebagai variabel mediasi. Penelitian ini berfokus pada auditor yang berpengalaman dalam mengaudit bank yang terdaftar di Bursa Efek Indonesia.Hasil Penelitian: Temuan menunjukkan bahwa analisis big data secara signifikan meningkatkan kualitas audit, baik secara langsung maupun melalui pengurangan audit report lag. Audit report lag dikonfirmasi sebagai mediator yang signifikan. Implikasi: Big data analytics memungkinkan auditor untuk memproses data besar secara real time, meminimalkan keterlambatan, dan meningkatkan kualitas audit. Temuan penelitian ini mendukung relevansi technology acceptance model, teori keagenan, dan teori atribusi dalam menjelaskan perilaku auditor. Research Objectives: This study examines the impact of big data analytics on audit quality in the banking sector, with audit report lag as a mediating variable. Big data analytics is considered vital to improve audit efficiency, reduce delays, and enhance financial reporting credibility.Research Method: This quantitative study uses primary data from 80 auditors at 12 public accounting firms listed in the IAPI 2025 directory. All respondents have experience auditing banking companies. Data were analyzed using SmartPLS 4.0.Originality/Novelty: The novelty of this study lies in the use of audit report lag as a mediating variable. The research focuses on auditors experienced in auditing banks listed on the Indonesia Stock Exchange.Research Results: The findings show that big data analytics significantly improves audit quality, both directly and through reducing audit report lag. Audit report lag is confirmed as a significant mediator.Implications: Big data analytics enables auditors to process large data in real time, minimizing delays and improving audit quality. The findings support the relevance of the technology acceptance model, agency theory, and attribution theory in explaining auditor behavior.
Co-Authors Acynthia Ayu Wilasittha Aditya Dwi Wardhana Agung Budi W Agus Tin Bella Soraya Agussalim, Agussalim Alif Faruqi Febri Yanto Amanda Dyah Ayu Wulan Cahya Ananda Putri, Dhea Wahyu Anggie Widiasari Anggita Febrianti, Diani Anisa Ratna Sari Anisa, Nurul Anwar, Saiful Arifin, Dinah Tasyanda Nugraha Arsanty Triya Arvianti, Vivi Septi Audika, Brian Brahmantyo, Mohamad Fabrilian Budi Santoso Chandra Ayuswantana, Alfian Cinita Ayu Puspa Dewi Deva Dwi Ifanka Dewi Ayu Wulandari Dian Anita Nuswantara Dinda Alfia, Famia Septa Dinda Aulia Damayanti Dwi Suhartini Efa Rossana Eko Riadi Elva Aulia Mellinia Erna Sulistyowati Erna Sulistyowati Faluthia Fitri PN Febriantoro, Yoga Gabrena Septi Aulia Gusti Yunitasari Haqi, Cinta Anasilla Wulan Hero Priono, Hero Hervina Puspitosari, Hervina Hesti Novitasari Hurip Tjahjono Ika Nirmalasari Indartik Kholifahtul Indrawati Yuhertiana Ireva Suryananingtyas Khaulan Ma&#039;rufah Kholifahtul, Indartik Koeswardani, Grana Lidya Primta Surbakti M. Yogi Riyantama Isjoni Maharani Putri Rabbani Mahsun, Muhamad Manullang, Stephanie Melizcha Masruroh, Dewi Maura Nathasya Audina Hidayat Meirafiska Kurnia Raharja Mohamad Fabrilian Brahmantyo Mohamad Mahsun Muhammad Aqiil Fahreza Yofiansyah Muhammad Nabiel Azra Muhammad Syahrul Ramadani Nadia Rachma Dwiyanti Narisyah Evita Zharah Nelly Saadah Aprillia Oktavia Dwiana Oluwatoyin Muse Johnson Popoola Oryza Tannar Oryza Tannar Oryza Tannar Pramesti, Sri Dilla Priardhina, Isna Diva Nur PUSPITA SARI, RIKA Putri Maulidyah Putri, Firdianti Permata Qonaa Mukti, Muhammad Ayub Rani Chrisna Putri Ratnawati Ratnawati Renaningtyas Ratnatama, Shalom Noveta Resyifa Putri Pramesti Riadi, Eko Riesma Carunia Firdausy Rika Puspita Sari Rika Puspita Sari Rika Puspita Sari Rindu Reza Budiarti Rizdina Azmiyanti Rizky Amanda Ryandi, Ninesia Aliya Salsa Fitriandani Samas Adimisa Mishbah Habibie Saputra, Naufal Daris Sela Anisya Saharani Sheva Rajaby Eliya Trenggono Singgih Alfiyahya Siti Sundari Siti Sundari Solly Aryza Sri Hastuti Sulistyo, Endah Suprapto, Siti Alisia Asri Suprianti, Lilik Toelle, Aleisia Tamariezka Aurellia Turino Turino Ulum, Fahmy Wicaksana, Raihan Wira Widiasari, Anggie Wildatul Muawanah Witang Pranestianegara Yuniati, Mochammad David Hardiansyah