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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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Financial Performance and Club Success in the English Premier League Rahmadina, Aulia Musvita; Bhilawa, Loggar
AFEBI Accounting Review Vol. 10 No. 1 (2025): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the business impact of financial performance on the competitive success of football clubs in the English Premier League (EPL) during the 2016/2017 to 2022/2023 seasons. Recognizing that strategic financial management is critical for sustainable club growth and market competitiveness, this research adopts a quantitative explanatory approach. Using secondary financial data, it applies descriptive statistics, multiple linear regression, and hypothesis testing (T-test, F-test, and R²) to examine how key financial indicators: profitability (ROA, ROE), liquidity (CR), and leverage (DER) influence club performance on and off the pitch. The findings reveal that effective asset utilization (ROA) and liquidity management (CR) significantly drive club success, highlighting the importance of financial health in operational decision-making and competitive positioning. Meanwhile, profitability measured by ROE and leverage ratios showed no statistically significant effects. This study offers practical insights for club management and stakeholders on prioritizing financial strategies to optimize financial sustainability and sporting achievements, strengthening the business foundations of EPL clubs.
Financial Performance Analysis of the Indonesian Football Club Bali United for the 2019-2023 Period Based on Profitability Ratio, Liquidity Ratio, Activity Ratio, and Solvability Ratio Pratama, Rifki Nanda; 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.v5i3.517

Abstract

Football has developed into a global industry that demands professional financial management. Bali United FC became the first football club in Indonesia to be listed on the stock exchange through an Initial Public Offering (IPO) in 2019. This study examines the trends and differences in the financial performance of Bali United from 2019 to 2023, focusing on profitability, liquidity, activity, and solvency ratios. The methods used are trend analysis, the Kruskal-Wallis test, and one-way repeated Measures ANOVA. The results show that Bali United's financial performance fluctuated due to business expansion and external factors, with improvements in 2021–2022 followed by a decline in 2023. Significant differences were found among several financial ratio indicators, but no significant differences were observed across the years as a whole. These findings serve as a valuable evaluation tool for the club in managing its finances after going public.
Financial Performance Analysis of the Indonesian Football Club Bali United for the 2019-2023 Period Based on Profitability Ratio, Liquidity Ratio, Activity Ratio, and Solvability Ratio Pratama, Rifki Nanda; 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.v5i3.517

Abstract

Football has developed into a global industry that demands professional financial management. Bali United FC became the first football club in Indonesia to be listed on the stock exchange through an Initial Public Offering (IPO) in 2019. This study examines the trends and differences in the financial performance of Bali United from 2019 to 2023, focusing on profitability, liquidity, activity, and solvency ratios. The methods used are trend analysis, the Kruskal-Wallis test, and one-way repeated Measures ANOVA. The results show that Bali United's financial performance fluctuated due to business expansion and external factors, with improvements in 2021–2022 followed by a decline in 2023. Significant differences were found among several financial ratio indicators, but no significant differences were observed across the years as a whole. These findings serve as a valuable evaluation tool for the club in managing its finances after going public.
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.
Pelatihan Pengelolaan Keuangan dan Pelaporan Pajak di KUB Sukses Sejahtera Aisyaturrahmi, Aisyaturrahmi; Nuswantara, Dian Anita; Prastiwi, Dewi; Bhilawa, Loggar
Abimanyu : Jornal of Community Engagement Vol 3 No 1 (2022): February 2022
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v3n1.p40-56

Abstract

Laporan keuangan serta kewajiban pajak terutang merupakan informasi yang relevan dalam pengambilan keputusan pengembangan usaha UMKM. Keterbatasan sumber daya manusia serta pengetahuan pemilik menjadikan para pemilik UMKM belum memahami pentingnya informasi keuangan dalam pengambilan keputusan pengembangan usaha. Usaha Mikro Kecil Menengah (UMKM) merupakan gerakan ekonomi kerakyatan yang masih dikelola secara konvensional yang menjadi salah satu potensi perekonomian dan mata pencaharian masyarakat. Diperlukan suatu Gerakan untuk meningkatkan kemampuan manajerial UMKM untuk dapat bertahan dalam persaingan usaha serta kondisi pandemic saat ini. Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pelatihan pengelolaan keuangan dan perpajakan di KUB Sukses Sejahtera secara online. Dengan metode pelatihan online diharapkan dapat meningkatkan pengetahuan dan kemampuan pelaku usaha mikro dalam pencatatan pengelolaan keuangan, sehingga ke depan dapat mengambil keputusan yang tepat untuk keberlanjutan usahanya.
Pendampingan Pemanfaatan Media Sosial atau E-Commerce dalam Upaya Pengenalan Produk dan Peningkatan Penjualan Satyawan, Made Dudy; Triani , Ni Nyoman Alit; Yanthi, Merlyana Dwinda; Bhilawa, Loggar; Aisyahturrahmi, Aisyahturrahmi
Abimanyu : Jornal of Community Engagement Vol 4 No 2 (2023): August 2023
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v4n2.p46-52

Abstract

The era of digitalization affects business behavior, not only business actors whose business models change from conventional methods to the use of information technology but also the behavior of consumers who shop through social media platforms or e-commerce. Service partners who are SMEs business actors and BUMDes management bodies in villages in Bojonegoro Regency, East Java, have problems introducing their businesses and products or services. Conventional methods sacrifice marketing costs that are not small and have the potential to fail, as well as the capital spent on shop rentals. The increasing number of mobile and internet users in Indonesia is an opportunity to expand the market and marketing of products or services owned by service partners. Utilization of Social Media or E-Commerce is an effort to introduce products and increase sales of partner businesses. The service implementation methods include the creation of a product catalog, selection, and training on the use of social media or e-commerce
The Influence of Firm Characteristics on Earnings Management: (Empirical Study on LQ45 Companies for the 2018-2022 Period) 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 Elemen Fraud Diamond Terhadap Potensi Kecurangan Pengelolaan Dana Desa Rohanisa, Dina; Bhilawa, Loggar
Gorontalo Accounting Journal Volume 5 Nomor 2 October 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v5i2.2158

Abstract

This research aims to examine the effect of pressure, opportunity, rationalization, and capability on the potential for fraud in the management of village funds in Cilacap Regency. The data used are primary data sources by distributing questionnaires to village heads and village officials in Cilacap Regency. The data analysis model used is multiple linear regression. The results of the study show that pressure, opportunity, rationalization, and capability have a significant positive effect on the potential of village fund fraud.
Pengaruh Good Governance Terhadap Pengelolaan Keuangan Desa (Studi Empiris Di Kec. Banyakan Kab. Kediri) Rahma Hafshah, Salvany Maulida; Bhilawa, Loggar
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.
Skeptisisme Profesional Auditor dari Sudut Pandang Filsafat Jawa “Ojo Dumeh, Eling lan Waspodo” Bhilawa, Loggar
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 1 (2024): Volume 10 Nomor 1 April 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i1.1559

Abstract

This study aims to explore and analyze auditors' professional skepticism through the lens of Javanese philosophy, specifically the concepts of "Ojo Dumeh, Eling, and Waspodo." Professional skepticism, as the critical and cautious attitude of auditors in performing their duties, is linked to the values and teachings in Javanese philosophy to understand how these principles can enrich and deepen audit practice. The study's findings suggest a striking alignment between the ethos of audit professional skepticism and the Javanese philosophical concept of Ojo Dumeh, Eling lan Waspodo. In essence, audit professional skepticism embodies a mindset of critical inquiry and careful evaluation, mirroring Ojo Dumeh's call to avoid easy acceptance and instead verify information rigorously. The concept of Eling, emphasizing mindfulness and awareness, resonates with auditors' need for meticulous attention to detail. Likewise, Waspodo's emphasis on caution and prudence echoes the fundamental approach of auditors to exercise skepticism and maintain a cautious stance in their assessments. This correspondence underscores the universal value of critical thinking, careful scrutiny, and mindful deliberation across cultural and professional domains.
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