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All Journal PROSIDING SEMINAR NASIONAL Optimum : Jurnal Ekonomi dan Pembangunan Jurnal Akuntansi Multiparadigma Jurnal Akuntansi dan Perpajakan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Perisai : Islamic Banking and Finance Journal Jurnal Ekonomi dan Bisnis Jurnal Dinamika Ekonomi dan Bisnis SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Stability: Journal of Management and Business Journal of Dedicators Community Comvice : Journal of community service JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ACCOUNTHIK : Journal of Accounting and Finance JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Abdimisi International Conference on Industrial Revolution for Polytechnic Education Jurnal Akuntansi dan Keuangan Akuntansi'45 Golden Ratio of Auditing Research Jurnal Rekognisi Akuntansi (JRA) Indonesian Accounting Literacy Journal Darma Sabha Cendekia Jurnal Ekonomi Bisnis Antartika Jurnal Rekognisi Ekonomi Islam (JREI) Jurnal Pengabdian Masyarakat (Jubdimas) Jurnal Jurisprudence Journal of Business Crime
Subadriyah, Subadriyah
Fakultas Ekonomi Dan Bisnis Universitas Islam Nahdlatul Ulama Jepara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Kesiapan Implementasi SAK EMKM Pada UMKM Di Jepara (Studi Kasus di UMKM Safila Collection dan Fizaria Hijab) Aliyah, Siti; Safitri, Difi; Subadriyah, Subadriyah
Jurnal Rekognisi Akuntansi Vol. 7 No. 1 (2023): Jurnal Rekognisi Akuntansi Vol 7 No 1 Maret 2023
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v7i1.562

Abstract

This study aims to find out how far MSME actors are in implementing the preparation of financial statements based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). Researchers also want to know the factors that cause SAK EMKM-based financial statements not being prepared for MSME. This study uses a descriptive qualitative data analysis method. The data in this study were obtained from secondary data and primary data. Data collection techniques using the triangulation method (interviews and documentation). The results of the research and discussion that have been presented can be concluded that the Safila Collection UMKM have not prepared SAK EMKM-based financial statements at all which can be proven by not finding the preparation of balance sheets, profit and loss reports, and notes to financial statements. Whereas the Fizaria Hijab MSMEs have implemented SAK EMKM-based financial reports as evidenced by the preparation of balance sheets, profit and loss reports, and reports on changes in capital, but have not compiled notes on the financial statements in their business.
Strategies for Preventing and Controlling Embezzlement in Indonesia through the Application of Situational Crime Prevention Approaches Subadriyah
Journal of Business Crime Vol. 1 No. 1 (2025)
Publisher : Journal of Business Crime

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-jbc.2025.1(1)-06

Abstract

Objective: This research aims to explore the potential application of Situational Crime Prevention (SCP) theory as a crime prevention approach that focuses on criminogenic situations, particularly in the context of embezzlement in Indonesia. Research Design & Methods: This research uses a descriptive qualitative approach with a literature review based on the TASP model to analyze patterns of embezzlement in public procurement in Indonesia. Prevention strategies were designed using the principles of Situational Crime Prevention (SCP) with a focus on controlling crime situations. Findings: This study found that the application of Situational Crime Prevention (SCP) theory can significantly reduce opportunities for corruption crimes, including embezzlement, in Indonesia. The crime script technique helps map the stages of embezzlement, enabling the identification and elimination of criminogenic opportunities. SCP is more effectively applied to small-scale corruption by low-level officials, where the integrity of oversight institutions is more secure, compared to large-scale corruption involving high-ranking officials. Implications: Implementing SCP emphasizes the importance of reducing opportunities for crime through technological surveillance, administrative transparency, and cross-disciplinary solutions before seeking socio-political structural reforms. Recommendations include strengthening electronic surveillance, transparent procurement systems, and ethics education for public officials to build a culture of accountability. Contribution: This study shifts the focus of criminology in Indonesia from individual perpetrators to crime opportunities as direct causes. The research offers a practical action-based approach, combining modern theory with technological and administrative solutions to minimize corruption, providing a foundation for the application of SCP in local contexts.
ANALISIS FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE subadriyah; Safana Aulia Amri
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 5 No. 2 (2022): Juli (2022) - Desember (2022)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v5i2.1039

Abstract

Penelitian ini dilakukan untuk mengukur dan mengetahui aktivitas tax avoidance. Populasi penelitian seluruh perusahaan industri food and beverage yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020 dengan teknik penarikan sampel memanfaatkan teknik purposive sampling sehingga didapatkan total sampel 40 perusahaan. Dalam pengujian hipotesis dan analisis data menggunakan salah satu model statistik yaitu statistik deksriptif dan regresi linier berganda. Hasil dari riset ini menyatakan bahwasanya capital intensity tidak memberikan pengaruh terhadap tax avoidance. Inventory intensity memberikan pengaruh negatif terhadap tax avoidance. Sedangkan sales growth memiliki pengaruh positif terhadap tax avoidance. Kata Kunci: Capital Intensity, Inventory Intensity, Sales Growth, Tax Avoidance.
PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY DAN SALES GROWTH TERHADAP TAX AVOIDANCE Amri, Safana Aulia; Subadriyah, Subadriyah
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 6 No. 1 (2023): Januari (2023) - Juni (2023)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v6i1.1096

Abstract

This research aims to measure and determine tax avoidance activities. This type of research uses a quantitative approach. The research population is all food and beverage industry companies (eight classes) listed on the Indonesia Stock Exchange for 2016-2020. The sample used in this study was 40 companies using a purposive sampling technique. The analytical tool used is multiple linear regression with SPSS tools. The study showed that capital intensity does not affect tax avoidance. Inventory intensity has a negative effect on tax avoidance. Meanwhile, sales growth has a positive effect on tax avoidance.
Analisis Environmental, Social, Governance Disclosure dan Financial Performance Terhadap Volatilitas Harga Saham Ummah, Nur Isnaini Faizatul; Subadriyah, Subadriyah
Journal of Business and Economics Research (JBE) Vol 7 No 1 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i1.9107

Abstract

This study focuses on analyzing how Environmental, Social, and Governance (ESG) disclosures and financial performance influence stock price volatility in the food and beverage industry listed on the Indonesia Stock Exchange (IDX) between 2022 and 2024. Using secondary data from annual reports, sustainability reports, and historical stock prices, this study employed a quantitative methodology. Purposive sampling was used to select 35 companies as the research sample. Using SPSS version 26, the analysis technique used multiple linear regression. The findings indicate that environmental and social disclosures have a significant negative effect on stock price volatility. Conversely, governance disclosures have a significant positive effect. Meanwhile, volatility is not significantly affected by financial performance as determined by Return on Assets (ROA), indicating that in the post-pandemic food and beverage sector, investors tend to prioritize sustainability factors and non-financial risk mitigation, as reflected in ESG disclosure, over short-term profitability. The R2 value of 13.8% indicates that external factors outside the research model influence most of the variations in stock price volatility. The contribution of this research lies in providing empirical evidence on the role of ESG disclosure in explaining stock price volatility in the food and beverage sector post-pandemic, as well as providing influence for company management and investors in formulating their variance strategies and making risk-based investment decisions.
Co-Authors Aan Zainul Anwar Aida Nahar Ali Ali Ali Ali Ali Sofwan Amelia, Fifi Aminnudin, Moch. Amri, Safana Aulia Andre Anggriawan Anika Putri Anita Dwi Puspitasari Anita Rahayuningsih Annisa Windie Widyawati Arum Widiastuti Dewi Safitri Farida Hidayah Fatchur Rohman Fatchur Rohman Febriyani, Vivi Fitriya Mufidah Ghea Norma Gupita Ismi Tri Rahayu Izzatur Rohmatun Na’imah Jumaiyah, Jumaiyah Kausar , Alfin Khoirul Anwar Laila Hidayatun Najjah Lailatul Khafiza Leni Sofiyani Lu’luatuwwafiroh Mahmudatus Sa'diyah Mahmudatus Sa'diyah Mahmudatus Sa’diyah MIFTAKHUL JANNAH Moch Aminudin Much Imron Muh Kusnan Hamid Muhammad Khairul Hakim Mukaromah Mukaromah Murniati . Murniati Murniati Murniati, Murniati Nina Sofiana Ningsih, Indah Aprilia Nofi Haryanti Norotus Sa'diyah Nurunniyah, Ifa Rahayuningsih, Sinta Ratu Ayu Dara Kusuma Arum Surya Putri Richo Anwar Fahrudin Sa'diyah, Mahmudatus Safana Aulia Amri Safitri, Difi Salsabila, Salma Siska Alfiani Siti Aliyah Siti Aliyah Siti Aliyah Solikhul Hidayat Susanto, Wanda Amelia Ummah, Nur Isnaini Faizatul Zahwa Amelia Frishella Zihanna Syafinatun Nayyiroh