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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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Pengaruh Ketidakpastian Globalisasi Keuangan dan Investasi Asing Langsung Terhadap Pertumbuhan Ekonomi dengan Pendekatan Akuntansi Arus Dana di Indonesia Tahun 2019-2022 Dewi Ayu Wulandari; Rida Perwita Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.4796

Abstract

Economic growth is an important indicator that reflects changes in a country's economic conditions toward a better state. Using a cash flow accounting approach, this study examines the effect of uncertainty in financial globalization and foreign direct investment on economic growth in Indonesia from 2019 to 2022. Indonesia's economic growth has fluctuated significantly during the COVID-19 pandemic, with a sharp decline in 2020 and recovery in 2021 and 2022. Global uncertainty and international conflicts, such as the Russia-Ukraine war, have also affected the global and domestic economies. Partial Least Square (PLS) analysis techniques and secondary time series data are used in this study’s quantitative methodology. The findings indicate that while foreign direct investment has a positive and considerable impact on economic growth, financial globalization uncertainty has no discernible impact on Indonesia’s economic growth. These result highlight the role that foreign investment plays in stimulating economic growth as well as the necessity of enacting laws that promote an environment that is favorable to investment. The cash flow accounting method offers a more thorough view of how foreign direct investment affects the domestic economy.
Determine Good University Governance In Sustainable Competitive Competition At State Universities In Surabaya Dinda Alfia, Famia Septa; Yuhertiana, Indrawati; Sari, Rida Perwita
Eduvest - Journal of Universal Studies Vol. 4 No. 10 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i10.1591

Abstract

This research aims to test the influence of Reputation, Legitimacy, Transparency on Good University Governance. In this research, reputation is proxied by performance, innovation, social responsibility, service, governance and workplace climate. Legitimacy is proxied by pragmatic legitimacy, moral legitimacy and cognitive legitimacy. Transparency is proxied by openness, clarity, open access and availability. Good University Governance proxied by independence, accountability, responsibility and fairness. The research method used in this research is a quantitative approach. The data used in this research came from the results of a questionnaire from undergraduate accounting students at state universities in Surabaya. This research uses the SmartPLS statistical test tool.The results of this research influence the variables reputation, legitimacy and transparency Good University Governance. The reputation variable influences good university governance at state universities in Surabaya. Legitimacy influences good university governanace at state universities in Surabaya. Transparency influences good university governance at state universities in Surabaya
The Influence of Accountability and Transparency on Public Trust in Villages Mediated by Internal Control Systems in Sidoarjo Ryandi, Ninesia Aliya; Sari, Rida Perwita
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2722

Abstract

This study aims to investigate the relationship between accountability, transparency, internal control systems, and community trust in villages in Sidoarjo Regency. The background of this research is based on the importance of the role of the Village Consultative Body (BPD) as a government institution at the village level in ensuring accountability, transparency, and the effectiveness of internal controls to enhance community trust. The research method used is quantitative by collecting data from BPD members and representatives of the village community through questionnaires. The results of data analysis show that accountability, transparency, and internal control systems have a significant positive effect on community trust. Furthermore, it was found that the internal control system can mediate the relationship between accountability and transparency with community trust. These findings provide a deeper understanding of the importance of implementing accountability, transparency, and internal control practices in building community trust in government institutions at the village level.
The Impact of Private Consumption, Private Investment, and Foreign Capital Inflows on Economic Growth: A Cash Flow Accounting Approach in Indonesia Arifin, Dinah Tasyanda Nugraha; Sari, Rida Perwita
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2835

Abstract

This study aims to analyze the influence of private consumption, private investment, and foreign direct investment on the economic growth of Indonesia using the cash flow accounting approach. A quantitative approach was employed, utilizing secondary data from various official sources. The analysis indicates that private consumption significantly affects economic growth, whereas private investment shows no significant influence. However, foreign direct investment has a proven significant positive impact on Indonesia's economic growth. These findings underscore the importance of private consumption and foreign investment in driving national economic growth, while highlighting the need for a better understanding of the factors influencing private investment to enhance its contribution to economic growth.
Pengaruh Pengalaman Auditor Terhadap Kualitas Audit Dimoderasi Penerapan Teknologi Informasi Meirafiska Kurnia Raharja; Rida Perwita Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.3404

Abstract

This study aims to examine the effect of auditor experience on audit quality moderated by the application of information technology. The subjects of this study were auditors from public accounting firms (KAP) holding registered CPAs in Indonesia listed in the 2023 IAPI Directory, with the object of research on competence, auditor experience, audit quality, and application of information technology. The population in this study amounted to 3276 lists of CPA holders in Indonesia listed in the 2023 IAPI Directory. Determination of the sample in this study using Probability sampling technique by selecting simple random sampling technique. The number of samples needed for this study were 97 respondents. The type of data used in this study is primary data. The data analysis method in this study uses the Partial Least Square (PLS) approach using the WarpPls 8.0 analysis tool. The results of this study found that auditor experience has a significant effect on audit quality. The application of information technology cannot moderate the effect of auditor experience on audit quality.
Analisis Pengaruh Ekspor dan Impor Terhadap Pertumbuhan Ekonomi Pendekatan Akuntansi Arus Dana yang Dimediasi Foreign Direct Investment di Indonesia Tahun 2019-2021 Amanda Dyah Ayu Wulan Cahya; Rida Perwita Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.3976

Abstract

The purpose of this study was to determine and examine the effect of exports and imports before, during, and after the covid-19 outbreak on economic growth with an accounting approach to foreign direct investment mediated fund flows in indonesia. Quantitative approach with PLS analysis technique is used in this study. Secondary Data obtained from various official websites were used in this study. This study provides the results that exports and imports have a positive and significant influence on economic growth with the approach of accounting for the flow of funds mediated by foreign direct investment in Indonesia. This implies that exports and imports have an important role in economic growth approach to accounting for the flow of funds. Foreign direct investment plays an active role in mediating the relationship between exports and imports to economic growth. The declining value of exports, imports, and foreign direct investment during the pandemic also affected the decline in economic growth in Indonesia. Export activity needs to be increased so that economic growth also increases. Likewise with import activities, although imports are excessive trade balance deficit, imports also have some positive influence on economic growth such as by importing can meet domestic needs and open opportunities to attract investors to invest. For this reason, imports need to be controlled so that economic growth continues to increase.
Audit Quality Differences Based on KAP Size and Auditor Switching: Perbedaan Kualitas Audit Berdasarkan Ukuran KAP dan Pergantian Auditor Yuniati, Mochammad David Hardiansyah; Sari, Rida Perwita
Indonesian Journal of Innovation Studies Vol. 26 No. 3 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i3.1430

Abstract

Audit quality plays a critical role in ensuring corporate transparency and accountability amid growing stakeholder scrutiny. Specifically, the role of Public Accounting Firm (KAP) size and mandatory auditor switching regulations has been widely debated in Indonesia following financial scandals and regulatory shifts. However, empirical findings on the mediating role of auditor switching between KAP size and audit quality remain inconclusive, especially in the transportation and logistics sector. This study aims to examine the direct and mediated effects of KAP size on audit quality through auditor switching using data from 23 IDX-listed companies (2020–2023), analyzed via PLS-SEM with WarpPLS 8.0. Results reveal that while KAP size significantly influences audit quality and auditor switching decisions, auditor switching alone does not significantly affect audit quality, nor does it mediate the main relationship. The novelty of this research lies in its sector-specific context, post-pandemic timeline, and robust modeling technique, providing clarity in an underexplored domain. Implications suggest that policymakers should reassess the effectiveness of auditor switching mandates, while companies are advised to prioritize KAP size and reputation over mandatory rotation in pursuit of audit quality.Highlight : Firm Size Matters – Large (Big Four) accounting firms are statistically proven to improve audit quality directly. Switching Not Always Effective – Auditor switching alone does not significantly enhance audit quality. No Mediation Found – Auditor switching does not mediate the relationship between firm size and audit quality. Keywords : Auditor Switching, Audit Quality, KAP Size, Big Four, PLS-SEM
Pengaruh Kompetensi Terhadap Kualitas Audit Dimoderasi Etika Auditor Aditya Dwi Wardhana; Rida Perwita Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i10.3403

Abstract

This study aims to test the competence in influencing audit quality and auditor ethics in moderating the influence of competence on audit quality. This research was conducted at the East Java Provincial Inspectorate Office with a sample of 30 internal auditors. The data collection technique is by distributing questionnaires. The data analysis method in this study uses the Partial Least Square (PLS) approach using the WarpPls 8.0 analysis tool. The results of this study found that competence had a significant effect on audit quality. Auditor ethics can weaken the influence of competence on audit quality. These findings indicate that audit competence in carrying out audits is urgently needed to improve audit quality. Weakening auditor ethics can reduce the influence of competence on audit quality. This research provides important insights for internal auditors in conducting audits by improving the competence of auditors to carry out quality audits.
Pengaruh Ketidakpastian Globalisasi Keuangan dan Investasi Asing Langsung Terhadap Pertumbuhan Ekonomi dengan Pendekatan Akuntansi Arus Dana di Indonesia Tahun 2019-2022 Dewi Ayu Wulandari; Rida Perwita Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.4796

Abstract

Economic growth is an important indicator that reflects changes in a country's economic conditions toward a better state. Using a cash flow accounting approach, this study examines the effect of uncertainty in financial globalization and foreign direct investment on economic growth in Indonesia from 2019 to 2022. Indonesia's economic growth has fluctuated significantly during the COVID-19 pandemic, with a sharp decline in 2020 and recovery in 2021 and 2022. Global uncertainty and international conflicts, such as the Russia-Ukraine war, have also affected the global and domestic economies. Partial Least Square (PLS) analysis techniques and secondary time series data are used in this study’s quantitative methodology. The findings indicate that while foreign direct investment has a positive and considerable impact on economic growth, financial globalization uncertainty has no discernible impact on Indonesia’s economic growth. These result highlight the role that foreign investment plays in stimulating economic growth as well as the necessity of enacting laws that promote an environment that is favorable to investment. The cash flow accounting method offers a more thorough view of how foreign direct investment affects the domestic economy.
Pengaruh Kualitas Pengungkapan Sustainable Development Goals (SDGs) dan Ukuran Perusahaan Terhadap Kinerja Keuangan Singgih Alfiyahya; Rida Perwita Sari
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.921

Abstract

Penelitian ini bertujuan untuk mengevaluasi bagaimana kualitas pengungkapan Sustainable Development Goals (SDGs) dan ukuran perusahaan mempengaruhi kinerja keuangan perusahaan. Penelitian ini dilakukan pada 18 perusahaan BUMN yang terdaftar di Bursa Efek Indonesia selama periode 2020–2023. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik analisis Partial Least Square-Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa kualitas pengungkapan SDGs tidak berpengaruh terhadap Kinerja Keuangan sedangkan Ukuran Perusahaan berpengaruh yang signifikan terhadap kinerja keuangan. Penelitian ini memberikan kontribusi praktis bagi manajer perusahaan, investor, dan pembuat kebijakan untuk memperkuat pelaporan keberlanjutan sebagai strategi peningkatan nilai perusahaan.
Co-Authors Acynthia Ayu Wilasittha 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, 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'rufah Kholifahtul, Indartik Koeswardani, Grana Lidya Primta Surbakti 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 Sari, Anisa Ratna Sela Anisya Saharani Sheva Rajaby Eliya Trenggono Singgih Alfiyahya Siti Sundari Siti Sundari Solly Aryza Sri Hastuti 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