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All Journal Jurnal Pendidikan Akuntansi Indonesia Jurnal Riset Ekonomi & Bisnis Jurnal Strategi Akuntansi Fokus Bisnis EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Akuisisi : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKRUAL: Jurnal Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Akuntansi STIE Muhammadiyah Palopo SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Wahana Akuntansi Distribusi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Proaksi JASF (Journal of Accounting and Strategic Finance) Jurnal Ners Jurnal Bina Manajemen Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal EMA (Ekonomi Manajemen Akuntansi) Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Business, Law, and Education ETAM: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Journal of Business Management and Economic Development Jurnal Ekonomi Bisnis dan Manajemen Jurnal Riset Multidisiplin dan Inovasi Teknologi Jurnal Pengabdian Masyarakat dan Riset Pendidikan VISA: Journal of Vision and Ideas El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Engagement: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Sustainability Policy and Technology Journal of Ekonomics, Finance, and Management Studies Jurnal Ragam Pengabdian Jurnal Pengabdian Masyarakat SENSASI Jurnal Manajemen, Bisnis dan Kewirausahaan Economics and Business Management Journal EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah
Diah Hari Suryaningrum
Department Of Accounting, Economics And Business Faculty, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
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Association Between the Managerial Ability and Long-Term Performance in Mergers and Acquisitions Adinda Ayu Jelita Putri; Diah Hari Suryaningrum
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 3 (2021): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i3.1639

Abstract

Mergers and acquisitions are still a hot topic to be discussed and are often seen as a high priority issue worldwide as a controversial decision because it has a very complex impact. This study aims to test and analyze whether managerial ability has an effect on long-term performance and 1, 2, and 3 years after mergers and acquisitions. In addition, this study also aims to examine whether managerial ability in horizontal acquisitions has an effect on long-term operating performance rather than diversified acquisitions. This research uses quantitative research. The sample of this research is 14 public acquisition companies with a research period of 10, 9, and 8 years after mergers and acquisitions are listed on the Indonesia Stock Exchange and KPPU in 2010-2012. The results showed that managerial ability had an effect on operating performance 1 year after mergers and acquisitions. Other research results indicate that managerial ability has no effect on operating performance 2 and 3 years after mergers and acquisitions and long-term performance. In addition, managerial ability in horizontal acquisitions has no effect on long-term performance and 1, 2, and 3 years after mergers and acquisitions than diversified acquisitions..
Sikap Sosio-Spritual Dalam Akuntansi Kontemporer: Telaah, Tantangan Dan Imajinasi Diri Diah Hari Suryaningrum
AKRUAL: JURNAL AKUNTANSI Vol 3 No 1: AKRUAL: JURNAL AKUNTANSI (OKTOBER 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n1.p38-58

Abstract

AbstractThis paper is attempted to explore, challenge, and imagine contemporary accounting and its role in socio-spiritual manner. In exploring contemporary accounting such as social accounting and spiritual accounting, I found that their emerging in new accounting is really needed. Even if social accounting have been found centuries ago, their development is increased when people aware not only that their action is affected in economy wealth, it is also influenced their social, environmental, and sustainability development. Accounting is trying to measure this externalities cost. Some are skepticism with the effort since in reducing these externalities of environmental destructions; it will not support the notion of social contract. Likewise, spiritual accounting is also trying to concern for others but in a spiritual point of view. This new development in accounting is a challenge for accounting profession in a way how they have to behave. Accountants not only have to obey to accounting profession code of ethics, they also have to practice accounting in their socio-spiritual manner. This paper is concluded with the notion that whatever role accounting choose, it is up to the accountant to take part in that role.
Snack Product Processing and Business Management of Milkfish Crackers to Increase Local Potential Endah Susilowati; Diah Hari Suryaningrum; Sari Andayani
Nusantara Science and Technology Proceedings International Seminar of Research Month 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2407

Abstract

The purpose of the Community Service Program for the Utilization of Science and Technology for the Community (PIKAT) is to provide training and assistance to the "Rojo Mino" Pond Farmers Association Partner Group, which produces processed milkfish. Because all this time, what partners have done with milkfish ponds only sell milkfish products directly without further processing. For this reason, to increase local potential, it is necessary to provide counseling to partners. Based on this, the Community Service Program for the Utilization of Science and Technology for the Community (PIKAT) was carried out to partners to improve knowledge and skills of milkfish processing through training and assistance in making milkfish processed products, financial management of their business, and providing knowledge and enlightenment in strategic management in marketing products with an online system. From the results of this counseling, it was found that the productivity produced by partners in processing milkfish into cracker snack products began to increase in sales. The marketing network that is carried out is increasingly widespread. Thus, the local potential generated by the "Rojo Mino" Pond Farmers Association Partner Group increases.
EFEK GENDER, KESULITAN AKUNTANSI, PELUANG KARIR DAN SINDROM IMPOSTOR TERHADAP KEPUTUSAN MAHASISWA MEMILIH JURUSAN AKUNTANSI Sabrina Berliani Soedradjat; Diah Hari Suryaningrum
Jurnal Pendidikan Akuntansi Indonesia Vol 20, No 1 (2022): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v20i1.47519

Abstract

Penelitian ini bertujuan melihat serta membuktikan adanya efek dari gender, kesulitan akuntansi, peluang karir dan fenomena sindrom impostor terhadap keputusan mahasiswa dalam memilih jurusan akuntansi PTN atau PTS di Surabaya. Penelitian ini menggunakan metode kuantitatif memakai sumber data primer yang didapatkan dari menyebar kuesioner. Populasi penelitian ini merupakan mahasiswa akuntansi dan manajemen program S1 angkatan 2018 di Perguruan Tinggi Negeri Surabaya (UPN Veteran Jawa Timur) dan Perguruan Tinggi Swasta Surabaya (Universitas Surabaya). Pengambilan sampel dihitung memakai persamaan slovin diperoleh sampel 291 mahasiswa. Cara pemilihan sampel memakai purposive sampling. Teknik yang dipakai untuk analisis data ialah regresi logistic yang dihitung memakai SPSS 25.0 for windows. Hasil penelitian ini menunjukkan bahwa peluang karir berdampak positif bagi keputusan mahasiswa dalam menentukan jurusan akuntansi, sedangkan gender, kesulitan akuntansi dan fenomena sindrom impostor berdampak negatif bagi keputusan mahasiswa dalam menentukan jurusan akuntansiKata Kunci: Gender, Kesulitan akuntansi, Peluang Karir, Sindrom impostor, Akuntansi.
Moderasi Ukuran Pemerintah Daerah pada Pengaruh Kinerja Keuangan Daerah dan Transparansi Daerah Terhadap Tingkat Korupsi Muhammad Azizi Yusuf; Diah Hari Suryaningrum
Akuisisi: Jurnal Akuntansi Vol 18, No 1 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i1.822

Abstract

This study aims to examine and analyze the effect of regional financial independence, local investment, and transparency on the level of corruption moderated by the local government size. The study population is 34 Provincial governments in Indonesia from 2016 to 2020. The sample is selected using census techniques. The data analysis technique is multiple linear regression analysis and moderated regression analysis using Statistical Product and Service Solution 25 software. The results state that regional financial independence affects the corruption level, whilst local investment and transparency don't affect the level of corruption. Then the local government size moderates the effect of regional financial independence on the level of corruption. Otherwise, local government size doesn't moderate local investment and transparency on affected the level of corruption.
Accounting Design Project to Improve the Quality of Financial Statement Information Endah Susilowati; Diah Hari Suryaningrum; Sari Andayani; Arie Kusuma Dewa; Salsabilla Narita Kusnadi; Gading Tio Yuniar; Khansa Hasna Nur Khairunnisa; Firzano Triardanaputra Silalahi; Nuril Ade Pramudita; Henoch Setyo Purnomo
Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2023.3345

Abstract

"Ning Har Sambel Pecel Suroboyo" is an MSME company that produces chili sauce. To date, the company has not had financial reports that can provide information about business performance. Therefore, the purpose of the Community Service Program for the Utilization of Science and Technology for the Community (PIKAT) is to provide training and assistance to MSME owners "Ning Har Sambel Pecel Suroboyo", in their financial records. The financial records carried out by Ning Har SMEs are very simple and are recorded manually. Records only consist of cash receipts and disbursements. With the development of Ning Har businesses, Ning Har needs better records and financial statements to assess its financial performance. Through this PIKAT program, the owner was assisted and trained in operating simple computerized financial reports, named Count and Grow. The Count and Grow Excel application was created based on the results of interviews and identification of Ning Har's business transactions. In addition, Count and Grow is also adjusted to financial accounting standards for MSMEs. Thus, the Count and Grow application will be able to increase the accounting knowledge of Ning Har's business owners, provide performance information, and facilitate business financial planning and management as well as manage business cash flows. With the increasing quality of financial performance reporting and cash flow, the of business turnover will increase and Ning Har Sambel Pecel's MSME business will develop more rapidly.
Peran Mediasi Pertumbuhan Ekonomi pada Pengaruh Desentralisasi Fiskal terhadap Ketimpangan Pendapatan Daerah Luluk Desva Fitriah; Diah Hari Suryaningrum
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 1 (2023): Oktober 2022-Mei 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i1.14720

Abstract

This study aims to examine and prove the effect of fiscal decentralization on regional income inequality with economic growth as a mediating variable. This study is quantitative. The research population is provincial governments in Indonesia in 2017-2021. Sample selection using purposive sampling techniques. The research sample amounted to 15 provincial governments. Data analysis technique in this study using Structural Equation Modeling Partial Least Square (SEM-PLS) with WarpPLS 7.0 software. The results showed that fiscal decentralization has no effect on regional income inequality. Fiscal decentralization affects economic growth. Economic growth affects regional income inequality. Fiscal decentralization with economic growth as a mediating variable affects regional income inequality. The implication of this research is fiscal decentralization that has been running needs to be optimized. This is to realize equitable distribution of regional income and increase economic growth. In addition, the government needs to pay special attention to areas that have high economic growth rates. However, it is followed by a high income inequality.
Pengaruh Struktur Kepemilikan dan Karakteristik Komite Audit terhadap Tax Avoidance dengan CSR sebagai Variabel Intervening Rika Rudiatun; Diah Hari Suryaningrum
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6420

Abstract

Penelitian ini dimaksudkan untuk menguji pengaruh kepemilikan institusional, ukuran komite audit, keahlian akuntansi dan keuangan anggota komite audit terhadap tax avoidance dengan corporate social responsibility sebagai variabel intervening. Studi kuantitatif ini berfokus pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dari tahun 2017 hingga 2021.Teknik penentuan sampel dalam penelitian ini menggunakan purposive sampling dengan hasil akhir 23 perusahaan. Dalam penelitian ini Structural Equation Model (SEM) dengan SmartPLS digunakan untuk analisis data. Hasil penelitian menunjukkan kepemilikan institusional, ukuran komite audit, keahlian akuntansi dan keuangan anggota komite audit, dan CSR tidak berpengaruh terhadap tax avoidance. Kepemilikan institusional berpengaruh positif terhadap CSR, ukuran komite audit berpengaruh negatif terhadap CSR, sedangkan keahlian akuntansi dan keuangan anggota komite audit tidak berpengaruh terhadap CSR. CSR tidak dapat memediasi pengaruh kepemilikan institusional, ukuran komite audit, keahlian akuntansi dan keuangan anggota komite audit terhadap tax avoidance. Implikasi penelitian ini yaitu diharapkan perusahaan dapat mengurangi adanya praktik tax avoidance agar lebih mematuhi tanggung jawab perusahaan sebagai wajib pajak. Implikasi bagi pemerintah yaitu agar lebih memperketat setiap regulasi perpajakan agar dapat mengurangi adanya praktik tax avoidance.
PENGARUH PENGELUARAN PEMERINTAH SEKTOR KESEHATAN DAN PENDIDIKAN TERHADAP INDEKS PEMBANGUNAN MANUSIA (IPM): (Studi Pada Pemerintah Provinsi di Indonesia Tahun 2017-2021) Atika Putri Damayanti; Diah Hari Suryaningrum
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1733

Abstract

This study aims to test and analyze the effect of government expenditure on the health and education sectors on HDI. This research uses a quantitative approach. The population of this research was provincial governments in Indonesia in 2017-2021, and purposive sampling was used to select the research sample. The research sample amounted to 31 with a period of 5 years, which means the total amount of data is 155. The data analysis technique uses panel data regression analysis assisted by the Eviews application. The findings of this study are that government expenditure on the health sector does not affect HDI. In contrast, government expenditure on education affects HDI and its components, namely life expectancy, education, and per capita expenditure. This study implies that the management of health and education funds needs to be optimized to improve human development. The government needs to think carefully about how to use these funds effectively and on target. A well-targeted budget allocation will support the achievement of increased human development.
Perancangan Sistem Informasi Akuntansi KedaiMoney untuk Usaha Kuliner berdasarkan SAK EMKM Diah Hari Suryaningrum; Tansen Bavi Adibrata Kristanto; Shanaz Anggita Utari; Fahrul Razi; Moh. Frisal Al-Gamar; Adam Firdaus; Bima Akmal Fatkhurozi; Silvia Dwi Cahyani; Allysa Sharfina Jasmine Hidayat; Bagus Rizky Adityawan
Jurnal ETAM Vol. 3 No. 2 (2023): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/etam.v3i2.539

Abstract

Pencatatan transaksi keuangan merupakan kegiatan penting yang harus dilakukan oleh sebuah perusahan bisnis termasuk untuk Usaha Kecil dan Menengah. Dengan pencatatan tersebut seluruh transaksi keuangan bisnis dapat dipertanggungjawabkan di dalam laporan keuangan. Perancangan catatan keuangan bagi UMKM penting dilakukan mengingat UMKM merupakan tulang punggung ekonomi di Indonesia dengan kontribusinya pada pendapatan Negara dan menciptakan lapangan kerja bagi jutaan orang. Perancangan sistem informasi akuntansi berdasarkan SAK EMKM ini bertujuan untuk membantu usaha kuliner Kedai KedaiMaian dalam pencatatan dan pelaporan keuangannya dengan membuat desain akuntansi berbasis Excel. Desain akuntansi adalah proses merancang sistem pencatatan, pengolahan, dan pelaporan informasi keuangan yang sesuai dengan kebutuhan dan tujuan pengguna. Metode yang digunakan adalah dengan melakukan wawancara dan observasi sebagai dasar pembuatan aplikasi Excel Laporan Keuangan. Hasil dari kegiatan ini adalah aplikasi Excel yang disesuaikan dengan usaha kuliner Kedai KedaiMaian. Aplikasi excel diberi nama Aplikasi KedaiMoney untuk membedakan nama aplikasi dengan nama UMKM. Pada tahap akhir proses desain akuntansi adalah implementasi dengan memberikan pelatihan penggunaan aplikasi Excel KedaiMoney kepada pemilik Kedai KedaiMaian.
Co-Authors Abdillah, Muhammad Nauval Rizki Adam Firdaus Adhyanti Adhyanti Adi Suroso Adinda Ayu Jelita Putri Adzroo, Naomi Ulayya Agustina, Vittya Nirmala Tri Alifia Riyadlotus Sholihah Allisa, Safiah Allysa Sharfina Jasmine Hidayat Alma Athif Fabian Amar, Muhammad Khoirul Arie Kusuma Dewa Arie Kusuma Dewa Aryo Prakoso Atika Putri Damayanti Aulia, Febrissa Putri Aulya Kineta Avi Sunani Azahro, Inayatul Sabilla Azimah Hanifah Bagus Rizky Adityawan Baihaqqi, M. Faizal Bima Akmal Fatkhurozi Budiwitjaksono, Gideon Setyo Condro Widodo, S.E., M.S.A Damayanti, Atika Putri Damayanti, Sindhi Deby Andriani Jumaroh Dewi, Pintari Annisa Sukmanani Donny Dwi Cahyadi Dyta Listalia Edo, Kalvin Endah Susilowati Erna Sulistyowati Fadila, Ririn Nur Fahrul Razi Farizi, M. Harit Fatma Yunita Aprilia Firzano Triardanaputra Silalahi Firzano Triardanaputra Silalahi Fitri, Anindo Saka Gading Tio Yuniar Gading Tio Yuniar Gita Warastri, Reyka Martina Hakim Hakim Hanif, Diva Aulia Hardiyanti, Elvina Hardjatie, Susi Hatif Haqqi, Muhammad Henoch Setyo Purnomo Henoch Setyo Purnomo I Wayan Wisnu Utama Ignathia Martha Hendrati Indah kirana, Nanda wahyu Indrawati Yuhertiana Isti Choiril Mala Izaak, Wilma Cordelia Joicenda Nahumury Kenanya, Zerahya Khansa Hasna Khairunnisa Khansa Hasna Nur Khairunnisa Leliy Kholida Luluk Desva Fitriah Masarrah, Syalia Moh. Frisal Al-Gamar Muhalida Zia Ibhar Muhammad Azizi Yusuf Muhammad Faizul Husnayain Muhammad Husnur Rofiq Muhammad Yusril Rizky Affandi Munari Munari Nadila Maharani Putri Nania Nuzulita Nela Nafaza Kumala Novia Putri Ayu Wulandari Nurdin , Omair Davy Zakaria Nuril Ade Pramudita Nuril Ade Pramudita Nurjanti Takarini Oktavia, Hefi Dwi Oktavia, Hefi Dwi Pratiwi, Dewi Suryanita Puspanagari Putri Ridanti Putra, Muhammad Rafito Kirana Putri Farnisa Wahida Putri Hardian, Qanita Marsha Rahmawati, Aprillia Ramadhaning, Dea Nur Rika Rudiatun Rinata, Olbi Susila Sa'diyah Sabrina Berliani Soedradjat Sal-Sabilla Narita Kusnadi Saleh, Ghiga Rachmawati Salsabilla Narita Kusnadi Saraswati, Pipit Dwi Sari Andayani Sari Andayani Satriabayu Rifantama Selin Manisa Sephia Ayu Permatasari Shanaz Anggita Utari Silvia Dwi Cahyani Sofie Yunida Putri Sofiyulloh, Mohammad Subhan Fathu Alam Sucahyati, Diarany Sukiswo, Helmy Wahyu Tannar, Oriza Tansen Bavi Adibrata Kristanto Thalib, Najdah Titiyoni Abdyan Wuri Tri Wahyuni, Mira Uli Hidayati Utama, I Wayan Wisnu Wardani, Nadia Amalia Wardhatul Islamyi, Fiya Wati, Seftin Fitri Ana Wijaya, Raden Muhammad Syah Arief Atmaja Yuliawati, Ira Sukma Yuniar, Vidya Dwi