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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) International Journal of Social Science and Business QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Aktiva : Jurnal Akuntansi dan Investasi J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Organum: Jurnal Saintifik Manajemen dan Akuntansi Global Financial Accounting Journal Madaniya Jurnal Kajian Akuntansi dan Auditing Jurnal Pengabdian Polinema Kepada Masyarakat JURNAL KEISLAMAN JCA (Jurnal Cendekia Akuntansi) Brilliance: Research of Artificial Intelligence East Asian Journal of Multidisciplinary Research (EAJMR) JURNAL ABDIKARYASAKTI Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pengabdian Kepada Masyarakat
Sumiadji
Jurusan Akuntansi, Politeknik Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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PELATIHAN PENGOLAHAN SAMPAH UNTUK MEMPRODUKSI KOMPOS DAN MAGGOT BSF DI PERUMAHAN BUMI TUNGGULWULUNG INDAH KOTA MALANG Sumiadji Sumiadji; Basuki Rachmat; Endah Suwarni; Fita Setiati; Futuh Handoyo; Edi Winarto; Padma Adriana Sari
JURNAL ABDIKARYASAKTI Vol. 2 No. 1 (2022): April
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.722 KB) | DOI: 10.25105/ja.v2i1.12506

Abstract

The community service activities are carried out in the Bumi Tunggulwulung Indah (BTWI) housing where all the residents in this housing namely RT 015-RW 001, Tunggulwulung, Lowokwaru, Malang City. There are problems faced by BTWI residents, the main points can be identified as follows: (1) there is a fairly large volume of waste in the BTWI environment, both leaf waste and kitchen waste (2) dry waste disposal (dry twigs and leaves) requires regular costs. The transportation of kitchen waste is sometimes constrained so that it accumulates and causes pollution, and (3) the accumulation and full volume of waste in the Temporary Shelter (TPS) in the Tunggulwulung sub-district. The results of the residents' deliberation agreed to form a partner team to work with the implementing team for community service activities. The purpose of this waste management training is expected to (1) improve the understanding and behavior of residents in processing waste, (2) reduce the amount of waste that must be transported, and (3) increase the economic value of waste into compost and BSF maggot. The methods applied in community service activities are counseling, training and monitoring. The results of the activity showed that the implementation of the extension succeeded in providing understanding and knowledge about waste management to activity partners. The results of the training were able to overcome the waste problem, reduce the cost of transporting waste and change the economic value of waste into compost and maggot as an alternative feed for catfish supplements.
Urgensi Judgment Auditor dalam Otomatisasi Proses Audit Padma Adriana Sari; Sumiadji Sumiadji; Atika Syuliswati
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 1 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2022
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v5i1.218

Abstract

Audit automation helps various stages in the audit process to provide convenience and speed in completing work, including the stages that are usually carried out using judgment. Currently, there have been several studies examining the use of information systems to replace the role of auditors in the audit process. Therefore, this study explores the impact of automation system on the auditor's judgment on the audit process. This study uses a qualitative descriptive method with in-depth interviews with senior auditors in public accounting firms. The results showed that the audit automation process has partially shifted the role of the judgment auditor, but there are still parts in the audit process that cannot be replaced by the system. Some judgments that are required by the auditor and cannot be replaced by the system are sample selections, fieldwork, and opinion determination. At these stages, the auditor needs flexibility to take actions that are in accordance with the audit conditions encountered and cannot be standardized in a standard carried out by the system. Auditors can focus on sharpening judgment skills in the sample selection process, fieldwork, and opinion determination so that it is expected to improve audit quality in the future.
Pangsa Pasar, Rasio Leverage, dan Rasio Intensitas Modal sebagai Determinan Profitabilitas Perusahaan Felania Rinta Maharani; Anik Kusmintarti; Sumiadji
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 2 (2021): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (556.402 KB) | DOI: 10.33795/jraam.v5i2.010

Abstract

The goal of this research was to analyze the effect of capital intensity ratio, leverage ratio, and market share on profitability both partially and simultaneously. The objects were textile and garment companies listed in Indonesia Stock Exchange for a period 2014-2018. Descriptive statistic and multiple linear regressions were used for data analysis. The result indicates that market share has positive and significant effect on profitability, while capital intensity ratio and leverage ratio has no effect on profitability. Simultaneously capital intensity ratio, leverage ratio, and market share, has significant effect on profitability. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh rasio intensitas modal rasio leverage, dan pangsa pasar terhadap profitabilitas perusahaan secara parsial dan secara simultan. Populasi penelitian ini adalah perusahaan tekstil dan garmen yang terdaftar di BEI periode 2014-2018. Statistik deskriptif dan analisis regresi linear berganda digunakan untuk metode analisis data. Hasil penelitian memperlihatkan bahwa pangsa pasar berpengaruh positif dan signifikan terhadap profitabilitas, sedangkan rasio intensitas modal dan rasio leverage tidak berpengaruh pada profitabilitas. Selanjutnya secara simultan rasio intensitas modal, rasio leverage, dan pangsa pasar berpengaruh signifikan pada profitabilitas.
PENGARUH UKURAN PERUSAHAAN, PERGANTIAN MANAJEMEN, FINANCIAL DISTRESS, DAN FEE AUDIT TERHADAP AUDITOR SWITCHING Ilmi Firdatul Afidah; Sumiadji; Triesti Candrawati
Jurnal Kajian Akuntansi dan Auditing Vol. 19 No. 2 (2023): Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v19i2.115

Abstract

This research aims to examine and analyze the effect of company size, management change, financial distress, and audit fees on auditor switching. Objects of this research are companies in the consumer non-cyclical sector which are listed on the Indonesia Stock Exchange for 2017-2021. It is quantitative research using logistic regression analysis to analyze the data. Sample of data were 21 companies which were obtained using purposive sampling method. The dependent variables used in this research are auditor switching, while the independent variables are company size, management change, financial distress, and audit fees. The results simultaneously showed that company size, management change, financial distress, and audit fees have a significant effect on auditor switching. Partially, financial distress and audit fees have a significant effect on auditor switching, while company size and management change have no significant effect on auditor switching. This research concludes that companies experiencing financial distress and the large audit fees potentially conduct auditor switching.
PELATIHAN KEWIRAUSAHAAN PEMBUATAN MAKANAN RINGAN TAKOYAKI DAN PERHITUNGAN HARGA POKOK PRODUKSI PADA IBU-IBU PKK RT 2 RW 5 PERUMAHAN MUARA SARANA INDAH JETIS MULYOAGUNG DAU MALANG Indrayati Indrayati; Ludfi Djajanto; Basuki Rachmat; Kuni Utami; Sumiadji Sumiadji
Jurnal Pengabdian kepada Masyarakat Vol. 10 No. 2 (2023): JURNAL PENGABDIAN KEPADA MASYARAKAT 2023
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/abdimas.v10i2.4537

Abstract

Entrepreneurship Training in making Takoyaki and calculation of the cost of production is one of the efforts to provide knowledge for PKK mothers to improve nutrition or endurance as well as increase income for PKK mothers in Muara Sarana Indah housing Mulyoagung Dau Malang. This effort to improve nutrition is the responsibility of universities, especially Malang State Polytechnic in order to increase endurance by making their own processed food at a lower cost. This PKM was carried out on July 29 and 30, 2022..
Pengaruh Kepemilikan Publik, Ukuran Perusahaan, Umur Listing dan Jumlah Dewan Komisaris Independen Terhadap Ketepatan Waktu Corporate Internet Reporting Pada Perusahaan Manufaktur yang Terdaftar di BEI 2017-2021 Okvrisha Dwita Rustoputri; Riezky Amalia; Sumiadji Sumiadji
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i4.883

Abstract

The purpose of this research was to examine the variables that effect the timeliness of corporate internet reporting in manufacturing companies on the IDX in 2017-2021. This research used the variables of public ownership, company size, age of listing and the number of independent commissioners as the independent variables and the timeliness of corporate internet reporting as the dependent variable. This research used the method of determining the sample by purposive sampling and the final sample size obtained was 17 companies. The data collection method used secondary data which is then analyzed by logistic regression analysis. The result of this research showed that partially the number of independent comissioner variable had a significant effect on timeliness of corporate internet reporting. The variable of company size, public ownership, and age of listing had no significant effect on timeliness of corporate internet reporting. Simultaneously, the variables of public ownership, company size, age of listing and the number of independent comissioner simultaneously had no significant effect on the timeliness of corporate internet reporting. The results of this research are expect to be a reference for further research and other users of financial information in understanding the factors that effect the timeliness of corporate internet reporting.
The Relationship of Leverage, Asset Management, Earnings Management and Profitability Indrayati, Indrayati; Sumiadji, Sumiadji; Jaswadi, Jaswadi; Utami, Rachma
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9144

Abstract

The Aneka Industry sector in 2019 recorded the worst performance. This research aimed to examine the effect of leverage on profitability and the roles of asset management and earnings management as a mediating effect at Aneka Industry Companies in Indonesia. The population of this research was 665 companies listed on the Indonesian Stock Exchange (IDX), and the sample used was 225 for the 2016-2020 period. Data were analyzed using Structural Equation Modelling (SEM)-PLS. The results showed that leverage had a significant negative effect on asset and earning management and a non-significant effect on Profitability. Both asset management and earnings management had a significant positive impact on Profitability. Meanwhile, asset and earnings management successfully mediated the effect of leverage on Profitability. Not many studies have examined the relationship between leverage, asset management, earnings management, and profitability. This research also tested a large sample size to represent conditions in Indonesia. This study recommends that the company maintain the condition of asset management and reduce earnings management.
Penggunaan Aplikasi Pembelajaran Audit Untuk Meningkatkan Motivasi Pembelajaran Mahasiswa Sari, Padma Adriana; Sumiadji, Sumiadji; Nurindrasari, Diana; Kusdewanti, Amelia Indah
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v7i1.17998

Abstract

Proses pembelajaran dengan memanfaaatkan media digital dan alat teknologi lain merupakan kunci dari pendidikan yang mengintegrasikan teknologi informasi. Pemanfaatan teknologi informasi pada proses pembelajaran mata kuliah pengauditan, yaitu dengan menggunakan aplikasi Sistem Pembelajaran Audit, diharapkan dapat menjadi alat bantu yang efektif dalam pembelajaran mengenai proses audit. Penelitian ini bertujuan untuk menguji pengaruh penggunaan aplikasi pembelajaran audit terhadap motivasi belajar mahasiswa akuntansi pada mata kuliah pengauditan. Motivasi pembelajaran diukur dengan 4 aspek, yaitu Perhatian (Attention), Relevansi (Relevance), Keyakinan (Confidence), dan Kepuasan (Satisfaction). 52 mahasiswa diteliti dan mendapatkan hasil bahwa terdapat peningkatan signifikan pada aspek Perhatian, Relevansi, dan Keyakinan. Namun pada aspek Kepuasan terjadi penurunan yang tidak signifikan.  Berdasarkan hasil tersebut, proses pembelajaran saat ini disarankan untuk memanfaatkan pembelajaran secara digital sehingga dapat mengembangkan strategi pengajaran yang praktis dan meningkatkan motivasi mahasiswa dalam proses pembelajaran.
Modern Slavery Disclosure in Indonesia Corporate Supply Chains Sari, Padma Adriana; Sumiadji; Nurindrasari, Diana; Metha Nurfitriasih, Dyah; Siddiqui , Aaiman
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 7 No. 3 (2025): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v7i3.003

Abstract

Abstract: Modern Slavery Disclosure in Indonesia Corporate Supply Chains.Purpose: This study examines how Indonesian companies disclose modern slavery risks under a voluntary reporting regime. Method: This research uses content analysis on sustainability reports published by companies listed on the LQ-45 of the Indonesian Stock Exchange. Results: Findings show that Indonesian firms rely on narrative based reporting with minimal quantifiable data or independent verifications limiting corporate accountability in addressing modern slavery risks. Novelty: The study explores modern slavery disclosures in Indonesia's voluntary context, highlighting transparency challenges. Contribution: The study provides empirical evidence on disclosure gaps and calls for stronger regulatory interventions to enhance reporting consistency and effectiveness, aligning Indonesia's corporate governance with global standards. Abstrak: Pengungkapan Perbudakan Modern di Rantai Pemasok Korporasi Indonesia Tujuan: Studi ini meneliti bagaimana perusahaan-perusahaan Indonesia mengungkapkan risiko perbudakan modern di bawah rezim pelaporan sukarela. Metode: Penelitian ini menggunakan analisis konten pada laporan keberlanjutan yang diterbitkan oleh perusahaan-perusahaan yang terdaftar di LQ-45 Bursa Efek Indonesia. Hasil: Temuan menunjukkan bahwa perusahaan-perusahaan Indonesia bergantung pada pelaporan berbasis naratif dengan data kuantitatif minimal atau verifikasi independen yang membatasi akuntabilitas perusahaan dalam menangani risiko perbudakan modern. Kebaruan: Studi ini mengeksplorasi pengungkapan perbudakan modern dalam konteks sukarela di Indonesia, menyoroti tantangan transparansi. Kontribusi: Studi ini memberikan bukti empiris tentang kesenjangan pengungkapan dan menyerukan intervensi regulasi yang lebih kuat untuk meningkatkan konsistensi dan efektivitas pelaporan, menyelaraskan tata kelola perusahaan Indonesia dengan standar global.
BUSINESS PROCESS OF RESERVATION, INCOME, AND EXPENSES IN WEBSITE-BASED HOMESTAY: CASE STUDY IN UTAMA HOME Farel Salsabilla; Ludfi Djajanto; Sumiadji
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.507

Abstract

This research aims to design a web-based integrated system to optimize the reservation, income, and expense process at Utama Home, a homestay business in Jember. The method used is qualitative with a case study approach, through direct observation and interviews with operational staff. The results of the analysis showed a number of inefficiencies in the manual system, such as overlapping bookings, delay in confirmation, and inconsistent financial records. To overcome these problems, this study uses Business Process Modeling Notation (BPMN) in designing a new system that is able to simplify operational processes, automate transaction recording, and improve real-time data access. The proposed system is designed to improve financial accuracy, accelerate decision-making, and be a sustainable digital transformation strategy for homestay operations. With the implementation of this system, Utama Home is expected to manage business processes more efficiently and professionally, while providing a better service experience for customers.
Co-Authors Adriana Sari, Padma Ahmad Nurkhin Amalia, Riezky Amelia Indah Kusdewanti Annisa Fatimah Annisa Fitriana Arisudhana, Aditya Asdani, Andi Asdani, Andi Basuki R Basuki Rachmat Dian Hanifudin Subhi Dyah Metha Nurfitriasih Edi W Edi Winarto Endah S Endah Suwarni Farel Salsabilla Felania Rinta Maharani Fita Setiati Fita Setiati Futuh H Futuh Handoyo Galuh Kartiko Hutami, Anugrah Fani Siwi Ilmi Firdatul Afidah Imam Mulyono Indrayati Indrayati Indrayati, Indrayati Isrowiyah, Anna Jaswadi JASWADI, Jaswadi Kartika Dewi SS Kuni Utami Kusmintarti, Anik Ludfi Djajanto Ludfi Djajanto Maulidiah, Rr Nur Metha Nurfitriasih, Dyah Muhsin Muhsin Novanty, Ine Nurindrasari, Diana Okvrisha Dwita Rustoputri Padma Adriana Sari Padma Andriana Pratiwi, Nandha Sekar Pribadi, Rizky Angga R Setiawan Rachma Bhakti Utami Rahmanto, Anugrah Nur Retno Damayanti Riezky Amalia Riwajanti, Nur Indah Sari, Padma Adriana Setiati, Fita Siddiqui , Aaiman Suryadi, Satrio Binusa Susilowati, Kartika DS Syafaatul Utmarila Ihza Waluyo Syaputri, Diva Wahyu Syuliswati, Atika Triesti Candrawati Usman Nurhasan Utami, Rachma Vanesa, Ernita Dian Zainal Abdul Haris