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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) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi 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 Inovasi Akuntansi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi 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 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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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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.
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
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.
Co-Authors Acynthia Ayu Wilasittha Aditya Dwi Wardhana Agung Budi W Agus Tin Bella Soraya Agussalim, Agussalim Alfian Chandra Ayuswantana Alif Faruqi Febri Yanto Amanda Dyah Ayu Wulan Cahya Ananda Putri, Dhea Wahyu Anggie Widiasari Anggita Febrianti, Diani Anisa Ratna Sari Anisa, Nurul Arifin, Dinah Tasyanda Nugraha Arsanty Triya Arvianti, Vivi Septi Audika, Brian Brahmantyo, Mohamad Fabrilian Budi Santoso Cinita Ayu Puspa Dewi Deva Dwi Ifanka Dewi Ayu Wulandari Dian Anita Nuswantara Dinda Aulia Damayanti Dwi Suhartini Efa Rossana Ega Adelia 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 Hurip Tjahjono Ika Nirmalasari Indartik Kholifahtul Indrawati Yuhertiana Ireva Suryananingtyas Kekoto Manneh Khaulan Ma'rufah Kholifahtul, Indartik 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 Nanda Wahyu Saputra 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 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 Rika Puspita Sari Rindu Reza Budiarti Rizdina Azmiyanti Rizky Amanda Ryandi, Ninesia Aliya Saiful Anwar 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 Suprapto, Siti Alisia Asri Suprianti, Lilik Toelle, Aleisia Tamariezka Aurellia Turino Turino Turino Ulum, Fahmy Wicaksana, Raihan Wira Widiasari, Anggie Wildatul Muawanah Witang Pranestianegara Yuniati, Mochammad David Hardiansyah