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All Journal Jurnal Reviu Akuntansi dan Keuangan ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Manajemen Terapan dan Keuangan JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Riset Akuntansi Dan Bisnis Airlangga AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Journal of Accounting Science Akuntabel : Jurnal Ekonomi dan Keuangan AFRE Accounting Financial Review Jurnal AKSI (Akuntansi dan Sistem Informasi) Assets: Jurnal Akuntansi dan Pendidikan Gorontalo Accounting Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ekuivalensi Jurnal Riset Akuntansi Kontemporer Jurnal Pengabdian Masyarakat Asia DedikasiMU: Journal of Community Service AJAR (Asian Journal of Accounting Research) (e-Journal) Share: Jurnal Ekonomi dan Keuangan Islam JRABA Jurnal Akuntansi dan Keuangan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Mopolayio : Jurnal Pengabdian Ekonomi International Conference on Islamic Economic Proceeding of International Conference on Entrepreneurship (IConEnt) Jurnal Abdimas Untag Samarinda
Noorlailie Soewarno
Fakultas Ekonomi Dan Bisnis - Universitas Airlangga
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

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An Evaluation on the Implementation of Management Control in Industrial Companies According to Contingency Theory Nugraha, Adri Putra; Soewarno, Noorlailie
Jurnal Aplikasi Manajemen Vol. 22 No. 2 (2024)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2024.022.02.18

Abstract

Management Control System is a tool for guiding and supervising corporate governance to ensure the achievement of organizational objectives and the effective and efficient performance of management. Industrial companies typically maintain material supplies to ensure their survival. Therefore, an appropriate control system is essential for better supervision of the raw material procurement process. This qualitative case study aims to analyze the implementation of management control in textile companies from the perspective of contingency theory. This theory posits that no single control system is universally applicable and suitable for all organizations in every situation. Most management controls implemented by companies generally align with Contingency Theory, though they have not been utilized to their full potential. Contingency theory helps companies identify the most accurate practices for corporate management control. The results showed that management control is significant for a company because the business world presents many challenges and problems from both the internal and the external environments. The results of this research enrich knowledge and thinking, expand references for further research, and provide information for researchers and company managers.
Enhancing the Role of Cooperatives in Achieving Community Welfare in Tunah Village, Semanding Sub-district, Tuban Supratiwi, Wiwik; Agustia, Dian; Soewarno, Noorlailie; Isnalita; Iswati, Sri; Tjaraka, Heru; Kurniawati, Ika Atma; Kalanjati, Devi Sulistyo; Utama, Anak Agung Gde Satia; Izzato Millati
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2531

Abstract

Purpose: This project aims to strengthen the capacity of the Tunah Village community in managing cooperatives and local natural products such as Siwalan, Legen, or Lontar. It addresses the lack of financial and managerial skills, which limits economic development in the region. Method: Conducted by the Department of Accounting at Airlangga University with PT. Legend Trend, the project involved training sessions in financial accounting, management accounting, and taxation. Data was gathered through observations and pre/post-training assessments. Practical Application: The program provides practical skills for cooperative management and business planning, supporting job creation and economic growth. It aligns with SDG Goal 1 (No Poverty) and Goal 8 (Decent Work and Economic Growth). Conclusion: The project has demonstrated that targeted training in financial and management skills can significantly improve the operational effectiveness of rural cooperatives and unlock the economic potential of natural resources such as Siwalan. These findings highlight the importance of integrated community-university-industry partnerships in fostering sustainable rural development and economic resilience.
Zakat Disbursement Efficiency for Accountability and Prevention of Zakat Misappropriation Setiawan, Nanang; Soewarno, Noorlailie
International Conference on Islamic Economic (ICIE) Vol. 3 No. 1 (2024): April
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/icie.v3i1.307

Abstract

This study aims to measure and analyze the efficiency of zakat distribution in Indonesia to achieve accountability and prevent zakat misappropriation. This study uses a desk study to collect data on zakat collection and distribution through the National Zakat Amil Agency (BAZNAS) and twenty-four Zakat Charity Institutions (LAZ) in Indonesia, with two indicators of ratio analysis: disbursement efficiency and cost efficiency. Disbursement efficiency is to see the zakat distribution efficiency level, and cost efficiency is to see the efficiency level of zakat management operational costs. The results show that almost all LAZs have been effective in distributing zakat, except Rumah Yatim Ar Rohman Indonesia (RYARI), with a ratio of 67% (fairly effective). The results of the operational cost efficiency ratio show that only four LAZs fall into the "within the limits of sharia provisions" category: RYARI, LAZIS Nahdlatul Ulama (LAZISNU), Nurul Hayat (NH), and Pesantren Islam Al Azhar (PIAA). This research is important to get a comprehensive picture of the efficiency of distributing zakat funds to BAZNAS and LAZ in Indonesia. This study contributes to policymakers, zakat management practitioners, and academics by increasing literacy in zakat management in an accountable manner and in the context of preventing zakat misappropriation
EVALUASI KINERJA DAN USULAN PENGEMBANGAN RUMAH PADAT KARYA BATIK TIN GUNDIH SURABAYA Yuana, Sri Dewi Lestari; Mandagi, Deby Febriana; Hawa, Yusnia Ismatul; Kamil, Ahmad Insan; Gunawan, Tony; Kusumo, Ivan Wijaya; Bramantio, Krisna; Agustina, Tri Siwi; Hardi, Jhon; Soewarno, Noorlailie; Sudarwito, Gurun
JURNAL ABDIMAS UNTAG SAMARINDA Vol 2, No 2 (2024): Desember 2024
Publisher : Universitas 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/jaus.v2i2.7897

Abstract

UMKM Batik Tin Gundih di Surabaya menghadapi masalah pada aspek SDM, operasional, pemasaran, dan keuangan yang menghambatnya. Penelitian ini bertujuan mengkaji model bisnis saat ini dan mengusulkan model baru, terutama dalam pemasaran, untuk meningkatkan kinerja dan keinginan. Solusi yang diusulkan meliputi penyusunan visi, misi, dan nilai perusahaan, pembuatan SOP produksi, peningkatan tampilan media sosial, digitalisasi pencatatan keuangan, fokus pada jasa edukasi batik, dan pembentukan badan usaha koperasi untuk mempermudah akses permodalan dan bantuan pemerintah.
Pengaruh Teknologi Informasi terhadap Proses Pembelajaran dan Prestasi Akademik Mahasiswa Hasan, Nor; Soewarno, Noorlailie; Isnalita, Isnalita
Jurnal Kajian Akuntansi Vol 3 No 1 (2019): JUNI 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i1.2130

Abstract

This study aimed to obtain empirical evidence regarding the correlation of the use of information technology to the learning process (lectures) and its impact on student academic achievement. This study used path analysis or analysis that not only tested the direct influence of independent variable to the dependent variable, but also explained the presence or absence of indirect influence given by the independent variable through the intervening variable to the dependent variable. This study uses questionnaires media that are disseminated through electronic media. The statements contained in the questionnaire were measured using the Likert scale of 5 (five) points, then processed using Path Analysis, and interpreted. Total respondents in this study as many as 204 students of Master of Accounting who have been through the course of information technology management. The results of this study indicate that information technology influences student academic achievement and influences the learning process and has an impact on student academic achievement.Keywords : Information technology; Learning process; Student academic achievement.
Protection of Hajj and Umrah Pilgrims from Fraud: Evidence from Indonesia Setiawan, Nanang; Soewarno, Noorlailie
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 13 No. 1 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i1.22865

Abstract

This study explores the prevalence of fraud targeting Hajj and Umrah pilgrims in Indonesia and examines the government's role in protecting these pilgrims. Utilizing a qualitative approach, data were collected through observations and interviews with key stakeholders, including officials from the Ministry of Religious Affairs (MoRA), travel agency representatives, and Umrah pilgrims in an East Java district. The findings reveal that excessive trust in Hajj and Umrah travel agencies without verifying their licenses and track records is the primary cause of fraud. Additionally, Ponzi schemes by certain travel agencies, offering low-cost Umrah packages with uncertain travel schedules, further exacerbate the issue. The government's "Lima Pasti Umrah" (Five Guaranteed Umrahs) program is highlighted as a crucial preventive measure against fraud. This study enhances understanding of the protective measures available for Hajj and Umrah pilgrims in Indonesia and provides recommendations for improving fraud prevention programs for future pilgrims.======================================================================================================== ABSTRAK – Perlindungan Jemaah Haji dan Umrah dari Penipuan: Praktik di Indonesia. Penelitian ini mengkaji prevalensi penipuan yang menyasar jemaah haji dan umrah di Indonesia serta menganalisis peran pemerintah dalam melindungi para jemaah tersebut. Penelitian ini menggunakan pendekatan kualitatif, di mana data dikumpulkan melalui observasi dan wawancara dengan para pemangku kepentingan utama, termasuk pejabat Kementerian Agama (Kemenag), perwakilan biro travel, dan jemaah umrah di salah satu kabupaten di Jawa Timur. Temuan penelitian menunjukkan bahwa kepercayaan berlebihan terhadap biro travel haji dan umrah tanpa memeriksa izin dan rekam jejak mereka menjadi faktor utama terjadinya penipuan. Selain itu, praktik skema Ponzi yang dilakukan oleh oknum biro travel, yang menawarkan paket umrah murah dengan jadwal perjalanan yang tidak pasti, semakin memperparah masalah ini. Sebagai langkah antisipatif, pemerintah membuat Program "Lima Pasti Umrah”. Hasil kajian diharapkan dapat meningkatkan literasi mengenai perlindungan bagi jemaah haji dan umrah di Indonesia dan memberikan rekomendasi program pencegahan penipuan bagi jemaah di masa mendatang.
WOMEN LEADERSHIP AND CORPORATE WATER INFORMATION DISCLOSURE: MODERATING EFFECT OF INTERNET VISIBILITY Magdalena, Renna; Isnalita, Isnalita; Soewarno, Noorlailie
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.19798

Abstract

Indonesia faces a critical clean water scarcity issue, with only 67% of the population's water demand satisfied in 2021. This study examines the role of women directors in enhancing water information disclosure, focusing on the moderating effect of internet visibility. A quantitative research design was employed, analyzing secondary data from 723 Indonesian companies listed on the Indonesia Stock Exchange (IDX) that published GRI Sustainability reports from 2019 to 2022. The unit of analysis is firm-year observations, with water disclosure measured through GRI 303 content analysis. Regression analysis tested the research hypotheses. Results show that women directors positively influence water disclosure, supporting the first hypothesis. Furthermore, the second hypothesis is also accepted, as internet visibility amplifies this relationship, fostering greater transparency. These findings highlight the novel role of internet visibility and gender diversity in enhancing water disclosure practices, offering insights into corporate governance for sustainable development in Indonesia.
Auditor Independence and Threats: Mediating Role of Auditor Ethics Hamid, Abdul; Soewarno , Noorlailie; Isnalita, Isnalita
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p216-227

Abstract

Introduction/Main Objectives: This research aims to examine the mediating role of auditor ethics on the influence of independent auditors on auditor threats. Research Background: Behind the increasing public trust in accountants recently, Independence has come under sharp scrutiny from the public. Method: Research was conducted using a quantitative approach. The survey participants are auditors in Indonesia. The number of respondents was 96 auditors. Results: The results of this study indicate that auditor ethics mediates the influence of Independence on the threats that auditors will face. Apart from that, the results of this research also show that auditor independence has a positive relationship with auditor ethics. Then, auditor ethics have a positive effect on auditor threats. Conclusion: This research provides implications for Auditors at the Indonesian Institute of Public Accountants to increase awareness of threats that arise through their involvement as external auditors. Awareness of the importance of professional ethics to maintain Independence from threats. This research fills the gap in the literature regarding auditor independence and threats by showing that ethics plays a mediating role in avoiding threats that auditors face. This research can enrich the literature on external audit standards, especially the auditor's duties, by prioritizing ethics in attitudes and behavior as an independent and professional auditor.
The Impact of The Investment Opportunity Set on Dividends: An Effect of Sustainable Growth Rate Junaidi Junaidi; Noorlailie Soewarno; Isnalita Isnalita
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.37803

Abstract

Purpose:  This research aims to examine dividends per share as a consequence of the investment opportunity set. Furthermore, research observes that, at a high level of sustainable development, the influence of investment opportunities on dividends per share changes. Methodology/approach: The sample consists of public companies from 1995 to 2023 in six ASEAN countries. A panel data set consisting of 65,239 observations was tested using variance-covariance error (VCE-Robust). Findings: The results of this research conclude that dividend per share is a consequence of the investment opportunity set. At a high level of sustainable development, the influence of investment opportunities on dividends per share changes negatively. Practical implications: When SGR is high, companies may be better off retaining earnings to finance investments rather than distributing them as dividends, because investments are more important for supporting long-term growth. Originality/value: The findings reveal novel dynamics, including the counterintuitive negative impact of high SGR on this relationship. The study provides context-specific insights that extend theoretical frameworks and offer actionable strategies for corporate decision-makers in emerging economies.
Evolving Ownership Structures, CEO Tenure, and Their Impact on Company Value in Indonesia's Digital Economy Rina Sulistyowati; Noorlailie Soewarno
AFRE (Accounting and Financial Review) Vol. 8 No. 1 (2025): March 2025
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v8i1.14448

Abstract

This study examines the effect of the relationship between ownership structure (institutional and managerial ownership) and company value mediated by CEO tenure in Indonesia. Sourced from the IDX (https://www.idx.co.id/), the data used are archive, or secondary, records. From 2019 to 2023, 91 service, trade, and investment firms were included in the sample that the researchers used. This investigation employs a quantitative methodology. Archival data, namely secondary data acquired from the IDX (https://www.idx.co.id), are used in this study. This study uses a sample of 154 financial statements from companies listed on the IDX between 2019 and 2023. These companies were listed on the IDX. Institutional ownership is unrelated to firm value, according to the test findings, however managerial ownership is inversely related. There is a positive correlation between CEO duration and company valuation and a negative correlation between CEO term and management ownership, according to the data. Managerial and institutional ownership of a company's value are not moderated by the length of time a chief executive officer is in office JEL Classification: G32, M14DOI: https://doi.org/10.26905/afr.v8i1.14448
Co-Authors Abdul Hamid Adri Putra Nugraha Annisa, Tapi Omas Armiani Armiani Bambang Tjahjadi Basuki , Bramantio, Krisna Cahyani, Mirna Carissa Cindy Febiana Devi Sulistyo Kalanjati Dian Agustia Dwi May Adi Indra Lluciana Dyan Febrina Kusumadewi Elva Nuraina Emaluta, Fikriya Hanim Kardiya Fikriya Emaluta Hadiah Fitriyah Hardi, Jhon Hawa, Yusnia Ismatul Hendi Kristiantoro Heru Tjaraka Hurian Kamela Idil Rakhmat Susanto Irwan Adimas Ganda Saputra Isnalita Izzato Millati Jitu Laksono Junaidi Junaidi Kamil, Ahmad Insan Kurniawati, Ika Atma Kustiningsih, Nanik Kusumo, Ivan Wijaya Lina Nasihatun Nafidah Mandagi, Deby Febriana Mardijuwono, Agus Widodo Mayang Mahrani Nanang Setiawan Nanik Kustiningsih Ninis Nur Solichah Nor Hasan Nor Hasan Nurul, Mochammad Renna Magdalena Rina Sulistyowati Rizka Fitriasari Saputra, Irvan Pratama Satia Utama, Anak Agung Gde Solichah, Ninis Nur Sri Iswati Sudarwito, Gurun Susi Handayani Tapi Omas Annisa Tony Gunawan Tri Siwi Agustina Wan Adibah Wan Ismail Wiga Purnomo Wiwik Supratiwi Yuana, Sri Dewi Lestari