p-Index From 2021 - 2026
10.84
P-Index
This Author published in this journals
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 Scientific Journal of Reflection : Economic, Accounting, Management and Business 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 LENTERA BISNIS 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 Eksplorasi Akuntansi (JEA) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Business, Law, and Education Jurnal PKM Manajemen Bisnis ETAM: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Padma: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesian Journal Economic Review (IJER) JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) International Journal of Multidisciplinary Approach Research and Science 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 Jurnal Ragam Pengabdian Jurnal Pengabdian Masyarakat SENSASI Jurnal Manajemen, Bisnis dan Kewirausahaan Economics and Business Management Journal EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah
Claim Missing Document
Check
Articles

Pengaruh Leverage, Likuiditas, Profitabilitas, Sales Growth, Good Corporate Governance dan Corporate Social Responsibility Terhadap Financial Distress Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019 Adzroo, Naomi Ulayya; Suryaningrum, Diah Hari
Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 1 (2023): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/10.21009/wahana.18.018

Abstract

The purpose of this study is to test, prove, and analyze the effect of leverage, liquidity, profitability, sales growth, good Corporate Governance, and Corporate Social Responsibility as independent variables that affect financial distress. This study uses secondary data in the form of financial statement data. The sample used was 310 financial statements of manufacturing companies listed on the Indonesia Stock Exchange during the period of 5 years 2015-2019, using the purposive sampling method. The analysis used in this research is logistic regression analysis. Based on the result of the study, it can be concluded that leverage, liquidity, profitability, and Corporate Social Responsibility have an effect on financial distress. Meanwhile, sales growth and Good Corporate Governance have no effect on financial distress.
Pengaruh tax avoidance, tax reporting aggressiveness, dan tax risk terhadap risiko perusahaan Gita Warastri, Reyka Martina; Suryaningrum, Diah Hari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (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 (405.118 KB) | DOI: 10.32670/fairvalue.v5i2.2081

Abstract

This study aims to analyze the effect of tax avoidance, tax reporting aggressiveness, tax risk on corporate risk as proxied by the volatility of stock returns with institutional ownership as moderating. Manufacturing companies become the population with a sample selection technique, namely purposive sampling. Samples obtained is 34 with the 2016-2020 research period, which means the total number of data is 170. The type of data is secondary data that can be accessed through the Indonesia Stock Exchange and Yahoo Finance. Multiple regression analysis and moderating regression analysis were used in the data analysis technique using SPSS version 25. This study found that tax risk had an effect on corporate risk, while tax avoidance and tax reporting aggressiveness had no effect on corporate risk. Then the institutional ownership cannot moderate the effect of tax avoidance, aggressiveness of tax reporting, and tax risk on company risk.
Edukasi Literasi Finansial untuk Pengelolaan Keuangan Keluarga: Pelatihan Aplikasi Cash Book untuk Perempuan Generasi Y Sulistyowati, Erna; Sucahyati, Diarany; Suryaningrum, Diah Hari; Abdillah, Muhammad Nauval Rizki; Sofiyulloh, Mohammad; Amar, Muhammad Khoirul; Putra, Muhammad Rafito Kirana; Damayanti, Sindhi
Jurnal ETAM Vol. 4 No. 3 (2024): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/etam.v4i3.960

Abstract

Keluarga adalah unit dasar dalam perekonomian Nasional. Pengelolaan keuangan keluarga yang baik berkontribusi pada kestabilan dan pertumbuhan ekonomi di Indonesia. Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan literasi finansial Perempuan generasi Y di lingkungan lokal Ibu PKK Kelurahan Kedung Baruk, Kecamatan Rungkut, Kota Surabaya, Jawa Timur. Metode yang diterapkan untuk meningkatkan literasi keuangan pengelolaan keuangan keluarga adalah dengan memberikan pelatihan aplikasi Cash Book (Buku Kas). Hasil persentase capaian setelah pelatihan menunjukkan bahwa lebih dari 50% telah terjadi peningkatan literasi keuangan khususnya pemahaman aplikasi Cash Book dalam pengelolaan keuangan keluarga. Untuk tindakan keberlanjutan perlu dilakukan monitoring oleh Tim Pengabdian kepada Masyarakat. Abstract The family is the basic unit of the National economy. Good family financial management contributes to economic stability and growth in Indonesia. This community service aims to increase the financial literacy of Generation Y women in the local environment of the PKK, Kedung Baruk Village, Rungkut District, Surabaya City, East Java. The method applied to increase financial literacy in managing family finances is by providing training on the Cash Book application. The percentage results achieved after the training show that there has been an increase in financial literacy by more than 50%, especially in understanding the Cash Book application for managing family finances. For sustainability actions, monitoring needs to be carried out by the Community Service Team.
ANALISIS PROSEDUR KERTAS KERJA AUDIT BEBAN PADA PT. DEALER MERCEDES BENZ OLEH KAP KPS Hanif, Diva Aulia; Suryaningrum, Diah Hari
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.485

Abstract

The purpose of this research is to analyze the expense working paper procedure of PT Mercedes Benz Dealer which has been determined by KAP KPS. The method used in this research is descriptive qualitative using a case study approach. The data sources used in the research are primary data through interviews with one of the auditors at KAP KPS and secondary data. The procedures carried out in the load work papers consist of the Leadsheet Procedure, 12 Column Analysis Procedure, Predictive Salary Test Procedure, and Vouching Procedure. The results showed that the expense working paper procedures had been carried out in accordance with audit standards and there was no material misstatement of the presentation of expenses of PT Mercedes Benz Dealer
Faktor yang Mempengaruhi Sikap dan Niat Warga Negara Indonesia untuk Menggunakan Open Government Data Sephia Ayu Permatasari; Diah Hari Suryaningrum
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.6274

Abstract

Penelitian ini bertujuan untuk membahas pengaruh dari delapan faktor terhadap sikap warga negara terhadap open government dan government 2.0, dan apakah sikap ini mempengaruhi niat mereka untuk menggunakan Open Government Data di Indonesia, yang merupakan salah satu negara pendiri Open Government Partnership (OGP). Penelitian ini menggunakan metode kuantitatif memakai sumber data primer yang didapatkan dari penyebaran kuesioner. Populasi dalam penelitian ini adalah warga negara Indonesia. Peneliti mengambil sampel dengan menggunakan teknik purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 292 sampel. Teknik yang dipakai untuk analisis data adalah partial least square. Hasil penelitian ini menunjukkan bahwa tiga faktor, yaitu kemudahan penggunaan, kegunaan, dan kompetensi internet memiliki pengaruh terhadap sikap warga negara terhadap open government dan government 2.0, dan sikap ini mempengaruhi niat warga untuk menggunakan Open Government Data (OGD). Hasil pada penelitian ini berkontribusi dengan memberikan informasi yang bermanfaat sehingga pembuat kebijakan pemerintah dapat mengarahkan inisiatif open government, mendidik warga tentang nilai dan kegunaan pemerintahan elektronik, dan lebih melibatkan masyarakat untuk berkontribusi dalam kontrol sosial.
Keputusan Pemberian Kredit Kepada UMKM Dalam Peer-To-Peer Lending: Faktor-Faktor Apa Saja Yang Dipertimbangkan Investor? Dyta Listalia; Diah Hari Suryaningrum
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10936

Abstract

This study aims to examine and demonstrate six factors influencing the decision to grant credit loans to MSMEs on the conventional Peer-to-peer (P2P) lending platforms Investree and Koinworks. These six factors are loan amount, loan term, credit rating, loan purpose, business duration, and financial statement information. A quantitative approach and secondary data from the publications of the Investree and Koinworks applications or websites were utilized in this research. A sample of 225 MSMEs was selected from a population of 267 using purposive sampling. Logistic regression analysis revealed that loan amount, credit rating, and loan purpose affect MSMEs on the Investree and Koinworks P2P lending platforms, while loan term, business duration, and financial statement information do not. These findings suggest that both P2P lending platforms consider various factors when evaluating MSME borrowers. The differences between Investree and Koinworks indicate distinct characteristics and appeals to MSMEs on each platform, which are also discussed in this study. The results of this research can assist MSMEs in preparing loan proposals to enhance credibility with lenders, provide better insights to lenders in decision-making, and serve as a reference for other P2P lending platforms in evaluating factors necessary for credit loan decision-making processes.
Digital Capabilities, Environment, And Business Strategy For Msmes Performance In Sidoarjo District Deby Andriani Jumaroh; Diah Hari Suryaningrum
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10937

Abstract

This research aims to test and prove the influence of environmental factors, business strategy, digital literacy, and digital skills on the performance of MSMEs. Quantitative research is a type of research that uses primary data. Questionnaires are used to collect data. The population of this research is MSMEs in Sidoarjo Regency, according to data from the Department of Cooperatives and Micro Enterprises (Ditakopum). The sampling technique used purposive sampling, and 162 business actors or MSME owners were respondents whose data could be processed. The variant-based Structural Equation Modeling (SEM) or Partial Least Square (PLS) model was used to analyze the data via SmartPLS version 4.0 software. The results of this research explain that business strategy, digital literacy, and digital skills influence the performance of MSMEs. However, environmental factors do not influence the performance of MSMEs. This indicates that in the current digital era, digital skills and the ability to create business strategies are very important for MSMEs. The implication is that the government can further intensify digital training for MSME owners as a business strategy to achieve MSME sustainability.
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.
Ethics in Learning: A Preferred Reporting Items for Systematic Reviews and Meta-Analyses Endah Susilowati; Diah Hari Suryaningrum; Sari Andayani; Wulandari Hidayanti; Dana Puspitasari; Brian Bayu Ramadhan; St. Rohmawatik; Zakharia Vito Trinova
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.2023.3392

Abstract

Researchers have used a systematic literature review to map the existing research, find existing knowledge of any field, and its gaps, and finally suggest possible future research. However, few studies assessing the nature and quality of systematic review papers published in the ethics and learning literature have been conducted. In this study, we use a list of Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) to systematically review the systematic review article on ethics in learning. We used data from crossref and google scholars indexed journals in the last decade from 2013 to 2022. We employed the terms “ethics, learning, and review” to obtain the ethics in learning review articles. The results of this study will provide researchers on how the review literature procedures have been conducted. This study not only will enhance our understanding of the procedures followed by scholars in doing systematic reviews, but also illustrate some limitations in the design, method, and implementation of current systematic reviews.
Kelayakan Mahasiswa sebagai Subjek Penyulih dalam Penelitian Perilaku dengan Metode Eksperimen: Sebuah Reviu Literatur: (The Feasibility of Students as Surrogates in Behavioral Research Using Experimental Methods: A Literature Review) Suryaningrum, Diah Hari; Utama, I Wayan Wisnu
Indonesian Journal of Sustainability Policy and Technology Vol. 1 No. 1 (2023): Indonesian Journal of Sustainability Policy and Technology - May 2023
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v1i1.151

Abstract

This study investigates the feasibility of using students as surrogates in behavior research. Using students as surrogates for accounting practitioners, auditors, or managers has been a controversial issue for decades that can lead to underutilizing experimental methods, such as neglecting the randomization in sample selection. This study relies on reviewing and analyzing the literature on the students' surrogate debate in experimental research, especially in the management and accounting fields. In behavioral research using the experiment method, it is important to select students as surrogates for the study, increase external validity, and the reality of research instruments. This literature review finds that students may or may not be adequate surrogates for non-students in many decision-making experiments. The adequacy of students as surrogates depends on several issues. First, students’ selection as surrogates should be performed cautiously, depending on the context of the cases. Second, the decision-making process is a contingency approach. Lastly, the characteristics of students should resemble the targeted population. ABSTRAK: Penelitian ini menyelidiki kelayakan menggunakan mahasiswa sebagai subjek penyulih atau pengganti dalam penelitian perilaku. Menggunakan mahasiswa sebagai penyulih praktisi akuntansi, auditor, atau manajer telah menjadi isu kontroversial selama beberapa dekade yang dapat menyebabkan kurangnya pemanfaatan metode eksperimental, seperti mengabaikan pengacakan dalam pemilihan sampel. Penelitian ini mengandalkan tinjauan dan analisis literatur tentang debat penyulih mahasiswa dalam penelitian eksperimental, khususnya di bidang manajemen dan akuntansi. Dalam penelitian behavioral yang menggunakan metode eksperimen, penting untuk memilih mahasiswa sebagai penyulih penelitian, meningkatkan validitas eksternal, dan realitas instrumen penelitian. Tinjauan literatur ini menemukan bahwa mahasiswa mungkin atau mungkin tidak menjadi penyulih yang memadai bagi non-mahasiswa dalam banyak eksperimen pengambilan keputusan. Kecukupan mahasiswa sebagai penyulih tergantung pada beberapa masalah. Pertama, pemilihan mahasiswa sebagai penyulih harus dilakukan secara hati-hati, tergantung pada konteks kasusnya. Kedua, proses pengambilan keputusan adalah pendekatan kontingensi. Terakhir, karakteristik mahasiswa harus menyerupai populasi sasaran.
Co-Authors Abdillah, Muhammad Nauval Rizki Adam Firdaus Adhyanti Adhyanti Adi Suroso Adinda Ayu Jelita Putri Adzroo, Naomi Ulayya Agustina, Vittya Nirmala Tri Alexa Nora Soraya Alifia Riyadlotus Sholihah Allisa, Safiah Allysa Sharfina Jasmine Hidayat Alma Athif Fabian Amar, Muhammad Khoirul Ana Tri Setyowatik, Rudi Nurismanto Ulya Sarofa Andi Zulkarnain Anindo Saka Fitri 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 Brian Bayu Ramadhan Budiwitjaksono, Gideon Setyo Condro Widodo, S.E., M.S.A Damayanti, Atika Putri Damayanti, Sindhi Dana Puspitasari Deby Andriani Jumaroh Delia Putri Perpatih Dewi, Pintari Annisa Sukmanani Diarany Sucahyati Dipa Teruna Awaloedin Donny Dwi Cahyadi Dyta Listalia Edo, Kalvin Endah Susilowati Erna Sulistyowati Fadila, Ririn Nur Fahrul Razi Faizah Mahdiyyah Fiddien Farizi, M. Harit Fatma Yunita Aprilia Firzano Triardanaputra Silalahi Firzano Triardanaputra Silalahi Gading Tio Yuniar Gading Tio Yuniar Gita Warastri, Reyka Martina Hakim Hakim Hanif, Diva Aulia Hardiyanti, Elvina Hardjatie, Susi Hatif Haqqi, Muhammad Helmy Wahyu Sukiswo Henoch Setyo Purnomo Henoch Setyo Purnomo Hilwa Aufa Izzati Darsono I Wayan Wisnu Utama Ignathia Martha Hendrati Indah kirana, Nanda wahyu Indrawati Yuhertiana Intan Maharani Mahendra Putri Ira Rohmawati Isti Choiril Mala Joicenda Nahumury Kenanya, Zerahya Khanan Yusuf Khansa Hasna Khairunnisa Khansa Hasna Nur Khairunnisa Leliy Kholida Luluk Desva Fitriah Maria Shelina Angie Marsanda Dwi Restuningtyas Masarrah, Syalia Mekar Meilisa Amalia Melati Cahyaning Meylina Amelia Ardi Moh. Frisal Al-Gamar Muhalida Zia Ibhar Muhammad Azizi Yusuf Muhammad Faizul Husnayain Muhammad Husnur Rofiq Muhammad Yusril Rizky Affandi Munari Munari Munari Munari Munari, Munari Nadila Maharani Putri Nania Nuzulita Nela Nafaza Kumala Nian Riawati Novia Putri Ayu Wulandari Nurdin , Omair Davy Zakaria Nuril Ade Pramudita Nuril Ade Pramudita Nurjanti Takarini Oktana Yudha Sakti Oktavia, Hefi Dwi Oktavia, Hefi Dwi Pratiwi, Dewi Suryanita Puspanagari Putri Ridanti Putra, Muhammad Rafito Kirana Putri Farnisa Wahida Putri Hardian, Qanita Marsha R. Muh. Syah. Arief Atmaja Wijaya Raden Muhammad Syah Arief Atmaja Wijaya Rahmawati, Aprillia Ramadhaning, Dea Nur Rika Rudiatun Rinata, Olbi Susila Rita Nurnaningsih Rosida Sa'diyah Sabrina Berliani Soedradjat Sal-Sabilla Narita Kusnadi Salsabilla Narita Kusnadi Samas Adimasa Mishbah Habibie Saraswati, Pipit Dwi Sari Andayani Sari Andayani Satriabayu Rifantama Seftin Fitri Ana Wati Selin Manisa Sephia Ayu Permatasari Sephia Ayu Permatasari Setyawan, Erlangga Shanaz Anggita Utari Silvia Dwi Cahyani Sofie Yunida Putri Sofiyulloh, Sofiyulloh St. Rohmawatik Subhan Fathu Alam Tannar, Oriza Tansen Bavi Adibrata Kristanto Thalib, Najdah Titiyoni Abdyan Wuri Tri Wahyuni, Mira Tri Widyastuti Ningsih Uli Hidayati Utama, I Wayan Wisnu Wardani, Nadia Amalia Wardhatul Islamyi, Fiya Wati, Seftin Fitri Ana Wilma Cordelia Izaak Wulandari Hidayanti Yuliawati, Ira Sukma Yuniar, Vidya Dwi Zakharia Vito Trinova Zidan Ardiansyah