Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Keuangan dan Perbankan CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Journal of Economics, Business, & Accountancy Ventura Akuntansi dan Teknologi Informasi Seminar Nasional Ilmu Terapan
Senny Harindahyani
Departemen Akuntansi Fakultas Bisnis Dan Ekonomika Universitas Surabaya
Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Social Sciences

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PADA UKM DD1 SURABAYA MENGGUNAKAN ZAHIR ACCOUNTING Argacia, Josephine; Sugiarti, Yenny; Harindahyani, Senny
Seminar Nasional Ilmu Terapan Vol 3 No 1 (2019): Seminar Nasional Ilmu Terapan (SNITER) 2019
Publisher : Universitas Widya Kartika Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.561 KB)

Abstract

Laporan keuangan merupakan hasil akhir dari proses akuntansi yang berisi catatan informasi keuangan suatu entitas pada suatu periode akuntansi yang dapat digunakan untuk menggambarkan kinerja entitas tersebut. Pelaporan laporan keuangan dibuat untuk menyediakan informasi keuangan sebuah entitas sehingga dapat membantu pemakainya dalam mengambil keputusan bisnis. Banyak UKM di Indonesia yang masih menggunakan pelaporan akuntansi secara manual sehingga menghambat jalannya usaha serta adanya resiko kehilangan data dan kurangnya efisiensi waktu. Sedangkan perkembangan software akuntansi di Indonesia sudah sangat berkembang. Penelitian ini bertujuan untuk mengevaluasi Zahir Accounting sebagai sistem akuntansi berbasis komputer yang digunakan oleh UKM Sambal DD1 dalam membuat laporan keuangan. Metode yang digunakan dalam penelitian ini antara lain wawancara, analisis dokumen, dan studi lapangan melalui observasi. Hasil dari penelitian ini menunjukkan bahwa menggunakan sistem akuntansi berbasis komputer UKM Sambal DD1 dapat menyediakan informasi keuangan lebih cepat dan tepat serta menghasilkan informasi yang menggambarkan kinerja keuangan yang bermanfaat dalam pengambilan keputusan seperti efisiensi biaya dan penetapan harga jual.
ANALISIS PENGENDALIAN INTERNAL ORGANISASI PENGELOLA ZAKAT (OPZ) PADA LAZNAS “X” DI SURABAYA DALAM RANGKA MENINGKATKAN EFEKTIVITAS DAN EFISIENSI ORGANISASI Damayanti, Aulia; Harindahyani, Senny
CALYPTRA Vol. 7 No. 1 (2018): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Publisher : Perpustakaan Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.782 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui kelima komponen pengendalian internal yang diterapkan dalam Organisasi Pengelola Zakat (OPZ) dalam ketiga aktivitas pada LAZNAS “X” yang ada di Surabaya. Penelitian ini secara khusus ingin mengetahui bagaimana penerapan pengendalian internal yang baik untuk OPZ sehingga dapat meningkatkan efektivitas dan efisiensi dari organisasi. Jenis penelitian yang digunakan adalah applied research dengan metode pendekatan kualitatif. Dalam penelitian ini disebutkan rekomendasi bagi LAZNAS “X” agar dapat meningkatkan pengendalian internalnya dalam menjalankan aktivitas OPZ. Hasil penelitian menemukan bahwa perlu adanya peningkatan dari pengendalian internal yang diterapkan dalam masing-masing aktivitas. Peningkatan diperlukan sebab pengendalian internal yang masih lemah di salah satu komponen. Peningkatan pengendalian internal dalam aktivitas OPZ mampu meningkatkan efektivitas dan efisiensi organisasi.
ESG and firm value: The moderating role of firm-specific contexts in Indonesia Vanessa, Ardelia; Harindahyani, Senny; Eriandani, Rizky
Akuntansi dan Teknologi Informasi Vol. 18 No. 2 (2025): Volume 18, No.2 September 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i2.7902

Abstract

Purpose – This study aims to examine the impact of environmental, social, and governance (ESG) performance on firm market value, while incorporating firm-specific contexts such as downside risk and upside potential as moderating variables. Methods – A quantitative approach was employed, using data from firms listed on the Indonesia Stock Exchange during 2018–2022 that had ESG scores from S&P Global Ratings. A total of 176 firm years were selected and analyzed using moderated regression analysis. Findings - The results reveal a negative relationship between ESG performance and firm value. However, financial risk and environmental risk significantly mitigate the negative impact of ESG on firm value, while financial stability and sales growth do not moderate the relationship. These findings emphasize that investors in emerging markets perceive ESG differently than those in developed economies. Implications - This research provides theoretical implications by enriching the literature on investor responses to ESG in developing countries, and practical insights for managers and investors in using ESG as a risk management tool.. Originality - Unlike prior studies in developed markets that highlight ESG’s positive role, this study shows that Indonesian investors tend to view ESG negatively unless it serves as an effective risk-reduction mechanism, highlighting the importance of firm-specific contexts.
The Effect of Auditor’s Work Stress on Audit Quality of Listed Companies in Indonesia Winoto, Cliff Oliver; Harindahyani, Senny
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 3 (2020): December 2020 - March 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i3.2416

Abstract

Audit failure practices have been the headlines in the past decade. At the same time, auditing is associated with high stress and over-timed work. However, a concern regarding the importance of audit quality rises nowadays. This research aims to find the effect of auditor’s work stress to audit quality. Additionally, it is intended to find how the presence of certain condition, such as such as initial audit partner engagement, audit firm size, and client litigation risk, impact the effect of auditor work stress to audit quality. This research utilizes data of listed Indonesian companies during 2014 – 2016. The methodology used is multiple linear regression. This research finds that auditor’s work stress affect audit quality significantly and negatively. This finding enhances Interaction Theory, where generally in Indonesian audit profession; the increased job-demand is not balanced by good job-control and social support. However, initial audit partner engagement and big audit firm size can mitigate the effect of such stress. While client litigation risk does not affect the impact of auditor’s work stress to audit quality. This study suggests that public accounting firms pay attention to job demand, low job control, and low social support, which are elements of work stress, to improve audit quality.
Co-Authors Argacia, Josephine Auli Damayanti Aurelia Carina Sutanto Fatimatul Zahro Febriany Sabella Feliana Novita Sari Felizia Arni Rudiawarni Hari Hananto Hari Hananto Jesi Patricia Jesi Patricia Kristofora Tamara Lana Kamila Nadia Adelina Priskila Kristiana Rizky Eriandani Vanessa, Ardelia widyasari, Permata ayu Winoto, Cliff Oliver Yenny Sugiarti