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All Journal Jurnal Akuntansi AKUNESA Measurement : Jurnal Akuntansi 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 Cerdika: Jurnal Ilmiah Indonesia Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Accounting Analysis Journal 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 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.
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.
PERANCANGAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DAGANG BAGI USAHA MIKRO KECIL MENENGAH (UMKM) PADA TOKO KOSMETIK MF SHOPPU (1) 'Atikah, Azian Nikhlatul; Bhilawa, Loggar; Aji, Susilo
JURASIMA Vol. 2 No. 3 (2024): JURASIMA: Journal of Entrepreneurship, Accountancy, Economy and Management (Des
Publisher : Universitas Teknologi Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33478/jurasima.v2i3.13

Abstract

This research aims to design a web-based inventory accounting information system at MF Shoppu cosmetic store which has been recording inventory manually. This manual recording makes it difficult for shop owners to monitor stock items in real-time, causing delays in order fulfillment and potential losses due to retail purchases. The research method used is the Waterfall approach, which includes the stages of requirements analysis, system design, implementation, testing, and maintenance. The results of this study indicate that the inventory accounting information system developed can assist store owners in managing inventory data automatically and in real-time. Thus, this system is able to improve the efficiency of inventory management and help store owners in making faster and more accurate decisions.
Pengaruh CSR Terhadap Ketahanan Finansial Dan Perfoma Klub Sepak Bola Malikul Khalis Barajad; Loggar Bhilawa
Jurnal Riset Akuntansi Volume 5, No. 2, Desember 2025, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v5i2.8472

Abstract

Abstract. In the Premier League competition, a club's financial resilience and performance greatly determine its ability to stay in the league. Clubs with strong finances are more capable of building a competitive team, and vice versa, which can ultimately lead to the threat of relegation. In addition, CSR can also be used to help strengthen financial stability through improved image, fan loyalty, and sponsor appeal. This study examines the effect of Corporate Social Responsibility (CSR) disclosure index on the financial resilience and performance of Premier League football clubs in facing league relegation. This study uses a quantitative approach with panel data regression analysis. The method used in sampling in this study is purposive sampling so as to obtain samples that meet the specified criteria. The sample includes 20 Premier League clubs over six seasons (2018/2019–2023/2024), resulting in a total of 120 observations. Hypothesis testing in this study used panel data regression analysis using the Eviews 12 testing tool. This research found that CSR has significant impact towards financial resilience with negative relationship, which indicates that CSR lower the financial resilience of football club. CSR did not have a significant influence towards club performance incfacingclasement degradation, which indicates that CSR did not contribute to improve club achievement in facing degradation. Abstrak. Dalam kompetisi Premiere League, ketahanan finansial dan perfoma klub sangat menentukan kemampuan klub untuk bertahan di Liga. Klub dengan keuangan yang kuat lebih mampu membangun tim yang kompetitif, begitupun sebaliknya hingga akhrinya terancam degradasi. Penelitian ini menguji pengaruh indeks pengungkapan tanggung jawab sosial perusahaan (Corporate Social Responsibility/CSR) terhadap ketahanan finansial dan performa klub sepak bola Premier League dalam menghadapi degradasi klasemen. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi panel data. Metode yang digunakan dalam pengambilan sampel pada penelitian ini adalah purposive sampling sehingga memperoleh sampel yang sesuai dengan kriteria yang telah ditentukan. Sampel penelitian mencakup 20 klub Premier League selama enam musim (2018/2019 hingga 2023/2024) dengan total 120 observasi. Pengujian hipotesis pada penelitian ini menggunakan metode analisis regresi data panel dengan menggunakan alat uji Eviews 12. Hasil Penelitian ini menemukan bahwa CSR berpengaruh terhadap ketahanan finansial dengan arah hubungan yang negatif, di mana CSR menyebabkan penurunan ketahanan finansial klub sepak bola. Sedangkan CSR tidak berpengaruh terhadap performa klub yang menandakan bahwa CSR tidak memberikan kontribusi dalam meningkatkan pencapaian klub dalam menghadapi degradasi. 
Co-Authors 'Atikah, Azian Nikhlatul Agustin, Ika Dyah Ayu Aisyahturrahmi, Aisyahturrahmi Aisyaturrahmi Aji, Susilo Brahmantyo Aryo Putra Salam Cantika Sari Siregar CORRY LIANA Debora Freti Gracia Dewi Prastiwi Dian Anita Nuswantara Fany Dwi Nurcahyani Faradilla, Ivory Candra FITHRONI, HIJRIN Helvy Tiana Rosa Hichmah Nadiah 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 Rahmadina, Aulia Musvita Rohanisa, Dina ROHMAWATI KUSUMANINGTIAS Rumsowek, Theresia Mina Ryanaldi Fahriansyah Salvany Maulida Rahma Hafshah Septiani, Leni Duwi Sholawati, Alvin Sindi Yulika Putri Sri Wahyuni Triani , Ni Nyoman Alit Vanda Sherlita Ardelia Wahyu Setyawan Wiwik Handayani