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All Journal Jurnal Akuntansi AKUNESA AFEBI Accounting Review Assets: Jurnal Akuntansi dan Pendidikan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Mimbar Ilmu Gorontalo Accounting Journal Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Akuntansi : Jurnal Akuntansi Integratif International Journal of Educational Research and Social Sciences (IJERSC) Action Research Literate (ARL) Abimanyu: Journal of Community Engagement Jurnal Riset Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Community Service (IJCS) Journal of Creative Student Research Jurnal Indonesia Sosial Teknologi Cerdika: Jurnal Ilmiah Indonesia Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management International Journal of Social, Economic, and Business Jurnal Akuntansi Jurasima : Journal of Entrepreneurship, Accountancy, Economy and Management
Loggar Bhilawa
Universitas Negeri Surabaya
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Pengaruh profitabilitas, leverage, ukuran perusahaan dan sales growth terhadap tax avoidance Faradilla, Ivory Candra; Bhilawa, Loggar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.182 KB) | DOI: 10.32670/fairvalue.v5i1.2233

Abstract

The goal of this essay is to find how tax evasion is affected by profitability, leverage, firm size, and sales growth. The population used in this form of quantitative study is the LQ45 corporation for the 2015-2021 timeframe. The study approach employs a purposive sampling technique, with a sample size of 80 data points from 22 organizations. For linear regression data analysis, SPSS 23 software is used. The f test was used in this study, yielding a result of < 0,05, indicating that the significant value of the variables of profitability, leverage, business size, and sales growth had an effect on tax evasion. Based on partial testing of profitability, leverage, and company size variables with a significance value of <0.05, it is possible to infer that these factors have an influence. While the sales growth variable has a significance value greater than 0,05, it may be assumed that it has no influence.
The Influence of Firm Characteristics on Earnings Management Nurjannah, Ika Ayu; Bhilawa, Loggar
SIMAK Vol 22 No 02 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i02.539

Abstract

This study aimed to examine whether factors such as firm size, managerial ownership, leverage, audit committee expertise, and audit committee tenure influence real earnings management in firms listed on the LQ45 index. A purposive sampling method was used to collect data, with a total of 64 valid observations, free of outliers. To assess how independent variables—firm size, managerial ownership, leverage, audit committee tenure, and expertise—affect the dependent variable of earnings management, multiple linear regression analysis was employed. The analysis was conducted using SPSS version 27. The findings reveal that firm size has a significant negative effect on earnings management while managerial ownership, leverage, audit committee expertise, and audit committee tenure do not have a significant impact.
Pengaruh Good Governance Terhadap Pengelolaan Keuangan Desa (Studi Empiris Di Kec. Banyakan Kab. Kediri) Salvany Maulida Rahma Hafshah; Loggar Bhilawa
Cerdika: Jurnal Ilmiah Indonesia Vol. 5 No. 2 (2025): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v5i2.2423

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh akuntabilitas, transparansi, efisiensi dan efektivitas, serta partisipasi masyarakat terhadap pengelolaan keuangan desa di Kecamatan Banyakan, Kabupaten Kediri. Dengan pendekatan kuantitatif, penelitian ini menerapkan metode purposive sampling dalam pengambilan data. Sumber data utama berasal dari kuesioner yang disebarkan kepada ketua RW. Analisis data dilakukan menggunakan perangkat lunak IBM SPSS 26. Hasil penelitian menunjukkan bahwa akuntabilitas dan partisipasi masyarakat memiliki pengaruh positif yang signifikan terhadap pengelolaan keuangan desa. Semakin tinggi akuntabilitas dan keterlibatan masyarakat, semakin baik pengelolaan keuangan yang dilakukan. Di sisi lain, efisiensi, efektivitas, dan transparansi tidak menunjukkan dampak signifikan. Temuan ini memberikan implikasi penting bagi pemerintah desa untuk lebih aktif melibatkan masyarakat dalam pengelolaan keuangan. Dengan meningkatkan akuntabilitas dan partisipasi masyarakat, diharapkan pengelolaan keuangan desa menjadi lebih transparan, akuntabel, dan efisien, serta membangun kepercayaan masyarakat terhadap pemerintah desa. Penelitian ini diharapkan dapat menjadi referensi yang berguna bagi penelitian lebih lanjut dalam bidang pengelolaan keuangan desa serta meningkatkan kesadaran akan pentingnya partisipasi masyarakat.
Anteseden Pengelolaan Keuangan Desa : (Studi Empiris pada Desa Se-Kecamatan Trawas Kabupaten Mojokerto) Debora Freti Gracia; Loggar Bhilawa
Journal of Creative Student Research Vol. 2 No. 4 (2024): Agustus : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsr-politama.v2i4.3970

Abstract

The public has the right to know information, transparency and accountability of regional financial management so that the presentation of financial reports can be accessed by various parties. Therefore, the purpose of this study was to determine whether transparency, accountability, community participation and the role of village officials have a positive effect on village financial management. The method used in this research is a quantitative method whose data comes from primary data in the form of questionnaires. The sample in this study were 380 people in Trawas District. The sampling technique used in this study used purposive sampling technique. The independent variables in this study are transparency (X1), accountability (X2), community participation (X3), and the role of village officials (X4). The dependent variable in this study is village financial management (Y). The data analysis that the authors use in this quantitative research uses statistics using IBM SPSS software version 25 The results of this study are the village financial management of Trawas Regency is positively and significantly influenced by transparency, accountability, community participation, and the role of village officials.
Pengaruh Akuntabilitas Dan Transparansi Terhadap Pengelolaan Dana Desa (Studi Empiris Pada Desa Se-Kecamatan Jayapura Selatan) Rumsowek, Theresia Mina; Bhilawa, Loggar
Action Research Literate Vol. 9 No. 3 (2025): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v9i3.2844

Abstract

Latar belakang penelitian ini didorong oleh permasalahan pengelolaan dana desa yang sering kali terhambat oleh kurangnya akuntabilitas dan transparansi, yang menyebabkan penyalahgunaan dana desa, seperti kasus korupsi dan pengalokasian dana yang tidak tepat. Penelitian ini bertujuan untuk menganalisis pengaruh akuntabilitas dan transparansi terhadap pengelolaan dana desa di Kecamatan Jayapura Selatan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei, serta teknik purposive sampling. Sampel yang digunakan terdiri dari 59 aparatur kelurahan dan desa di Kecamatan Jayapura Selatan. Analisis data dilakukan dengan regresi linear berganda menggunakan aplikasi SPSS 24. Hasil penelitian menunjukkan bahwa akuntabilitas dan transparansi memiliki pengaruh positif yang signifikan terhadap pengelolaan dana desa. Temuan ini menunjukkan bahwa peningkatan akuntabilitas dan transparansi dalam pengelolaan dana desa dapat meningkatkan efektivitas dan efisiensi pengelolaan dana, serta mengurangi kemungkinan penyalahgunaan dana. Implikasi dari penelitian ini adalah pentingnya peningkatan akuntabilitas dan transparansi melalui pelatihan aparat desa, penguatan pengawasan, serta penerapan mekanisme yang lebih transparan dalam penggunaan dana desa. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan kebijakan dan praktik pengelolaan dana desa yang lebih baik dan akuntabel.
Analisis Akurasi Model Altman Modifikasi (Z”-Score), Zmijewski, Ohlson, Springate dan Grover Untuk Memprediksi Financial Distress Klub Sepak Bola Inayatul Lutfiyyah; Loggar Bhilawa
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.2700

Abstract

This study aims to find an accurate financial difficulty prediction model in English Premier League football, and also to compare with previous research so as to obtain the results of a financial difficulty prediction model that can be used for all football clubs. The way to determine the sample to be examined is using purposive sampling technique with a population of 49 English premier league clubs from 1992-2018, so that the number of samples obtained is 37 samples and then grouped in the categories of financial distress and nonfinancial distress. The method for analyzing data uses the model's accuracy test by comparing the model's prediction results with financial distress and nonfinancial distress sample categories and considering the results of the type 1 and type 2 error levels of each model. Error level 1 results from the sum of prediction errors that are actually financial distress but the results of the prediction of the nonfinancial distress model and vice versa. The results show that the model that has the highest level of accuracy for predicting financial distress in English premier league soccer clubs is the Zmijewski model with an accuracy rate of 72%. Keywords: Financial Distress, Football Club, Accuracy Test, Error Rate
Pengaruh Kinerja Keuangan dan Kinerja Olahraga Terhadap Harga Saham Klub Sepakbola Fany Dwi Nurcahyani; Loggar Bhilawa
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.2774

Abstract

This study measures whether the financial and sports performance of a football club has an effect on stock prices. Financial performance can be measured through several methods, one of which is the measurement of financial performance using ratio analysis. This study observes the financial performance of football clubs in Europe who also sell their shares in capital markets such as the London Stock Exchange, BorsaItaliana, and Xetra. Research methods with quantitative approaches are used in this study. Sports performance is measured by the number of wins, losses and match series. There were 18 soccer clubs observed in this study. A simple linear regression analysis model is used to see the effect of financial and sports performance on soccer club stock prices. We find it unique in this study that the financial performance of football has a more substantial effect than sports performance which does not have a substantial effect on the stock price of football clubs. Keywords: Capital Market, Financial Performance, Football Club,and Stock Prices
Analysis of the Success of Implementing the Village Financial System on Village Governance: Empirical Study in Tulungagung Regency, East Java, Indonesia Putri, Sindi Yulika; Bhilawa, Loggar
International Journal of Social, Economic, and Business Vol. 1 No. 2 (2024): December 2024
Publisher : Lavish Opulent Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65688/ijseb.v1i2.14

Abstract

This research aims to find empirical evidence regarding the successful implementation of the Village Financial System (SISKEUDES) and its influence on village governance in Tulungagung Regency. This study employs a quantitative approach and evaluates a model based on the DeLone & McLean IS Success Model as well as the theory of trust and legitimacy. This success model includes variables such as information quality (IQ), system quality (SQ), service quality (SEQ), trust in technology (TIT), user satisfaction (US), operational effectiveness (OE), and village governance (VG). Data collection was carried out using a cluster sampling technique, obtaining 82 sample villages that use SISKEUDES. The analysis technique used in this research is SEM-PLS using SmartPLS. The research results show that IQ, SQ, and TIT have a positive effect on US, while SEQ has no effect on US. TIT and US have a positive effect on OE, while IQ, SQ. and SEQ have no effect on OE. OE is proven to have a positive effect on VG. The results of this research show that the implementation of SISKEUDES in Tulungagung Regency has been successful, and the implementation of SISKEUDES can improve village governance, especially accountability, transparency, and participation.
Financial Literacy Training to Improve Indonesian Students Self-Competence in the Philippines Aisyaturrahmi, Aisyaturrahmi; Bhilawa, Loggar; Venusita, Lintang; Satyawan, Made Dudy
International Journal of Community Service (IJCS) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i2.1365

Abstract

Understanding financial literacy is very important for every individual, including students. Students must be able to independently manage their finances effectively and also be responsible for the decisions they have made. Most students also experience financial problems caused by the lack of ability to control personal money (monthly money from parents), not being used to making financial plans, and the habit of hanging out with friends just to gather or go for a walk. So that financial strategies, knowledge and financial literacy are needed in managing student financial planning. Understanding financial planning strategies is a vital thing that every individual student must have in order to lead a prosperous life in the future in facing an independent economy. This type of research is descriptive qualitative using the interview method and supported by training. The results of the study showed that the Indonesian Student Association in the Philippines (PPIF) was satisfied with this training and gained additional understanding of financial literacy so that they could manage their finances effectively.
The Effect of the Fraud Hexagon Element on the Potential for Fraud in Village Fund Management with Religiosity as a Moderating Variable Septiani, Leni Duwi; Bhilawa, Loggar
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.525

Abstract

This study aims to analyze the influence of the fraud hexagon elements on the potential for fraud in village fund management with religiosity as a moderating variable. A sample of 200 village officials in Trenggalek Regency was analyzed using PLS-SEM through SmartPLS 4.0. The results showed that the effectiveness of the internal control system and apparatus competence had a significant positive effect, while organizational culture and political connections had a significant negative effect. Compensation suitability and apparatus morality did not have a significant effect. Religiosity only moderated the relationship between the effectiveness of the internal control system and fraud, but did not moderate the relationship between compensation suitability, organizational culture, apparatus competence, apparatus morality, and political connections.
Co-Authors 'Atikah, Azian Nikhlatul Agustin, Ika Dyah Ayu Aisyahturrahmi, Aisyahturrahmi Aisyaturrahmi Aji, Susilo Cantika Sari Siregar CORRY LIANA Debora Freti Gracia Dewi Prastiwi Dian Anita Nuswantara Fany Dwi Nurcahyani Faradilla, Ivory Candra FITHRONI, HIJRIN Inayatul Lutfiyyah Lintang Venusita Made Dudy Satyawan Mahendra Wardhana, Mahendra Malikul Khalis Barajad Mariana Merlyana Dwinda Yanthi Muhammad Fanny Fatkhur Putra Nurjannah, Ika Ayu Pratama, Rifki Nanda Putra, Muhammad Fanny Fatkhur Putri, Sindi Yulika Rahma Hafshah, Salvany Maulida Rahmadina, Aulia Musvita Rohanisa, Dina ROHMAWATI KUSUMANINGTIAS Rumsowek, Theresia Mina Ryanaldi Fahriansyah Salvany Maulida Rahma Hafshah Septiani, Leni Duwi Sholawati, Alvin Sri Wahyuni Triani , Ni Nyoman Alit Wiwik Handayani Yudit Hosio, Meyske