Article Per Year (5 Year)
p-Index From 2021 - 2026
8.036
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 Distribusi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Proaksi JASF (Journal of Accounting and Strategic Finance) Jurnal Ners Jurnal Bina Manajemen 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 Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah ETAM: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) International Journal of Multidisciplinary Approach Research and Science 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 Pengabdian Masyarakat SENSASI Jurnal Manajemen, Bisnis dan Kewirausahaan Economics and Business Management Journal
Diah Hari Suryaningrum
Department Of Accounting, Economics And Business Faculty, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

Published : 70 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 70 Documents
Search

 3   4   5   6   7 
Analisis Prosedur Audit Kepatuhan Belanja pada Universitas ABC oleh Kap Kanaka Puradiredja, Suhartono Cabang Surabaya Yuliawati, Ira Sukma; Suryaningrum, Diah Hari
VISA: Journal of Vision and Ideas Vol. 5 No. 1 (2025): Journal of Vision and Ideas (VISA)
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v5i1.4282

Abstract

This research aims to analyze the shopping compliance test procedures at ABC University implemented by the Kanaka Puradiredja Public Accounting Office, Suhartono Surabaya Branch. The research method used is descriptive qualitative with a case study approach and the technical data analysis used is descriptive analysis which is used to describe the shopping compliance test procedures implemented by KAP Kanaka. The shopping compliance audit procedure at ABC University is carried out by asking clients for data, then doing sampling, asking clients for data, vouching, and confirming if things are found that are not clear. The test results relating to the expenditure compliance test carried out by KAP Kanaka show that ABC University has fulfilled material matters, both internal control compliance and compliance with legislation. In terms of value and transactions, there were no differences in recording, so it can be ensured that transactions have been presented accurately.
The Moderating Effect of Goodwill and Goodwill Impairment on Global Energy Crisis and Corporate Cash Holding Saleh, Ghiga Rachmawati; Suryaningrum, Diah Hari
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 2 (2022): JASF (Journal of Accounting and Strategic Finance) - December 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i2.338

Abstract

The global energy crisis caused the price spike of various operational inputs for the company, sufficient cash is required to ensure the company's operations continue. This study aims to analyze the causal effect of the energy crisis on corporate cash holdings in Indonesia and the role of goodwill and impairment of goodwill in moderating this effect. Goodwill and goodwill impairment are indicators of corporate risk related to the synergy of business combinations. This study uses differences in different methods. There are 564 companies listed on the Indonesia Stock Exchange include as the sample of this study with a quarterly research period from the 4th quarter of 2020 until the 2nd quarter of 2022. The hypotheses were tested using the linear regression analysis and robustness test. This study found that the global energy crisis has a positive effect on corporate cash holdings for the impacted sub-industry. However, goodwill and goodwill impairment are not moderate influences. We describe our study’s limitations. For further research, we are expected to add more control variables, use another robustness test and increase the observed period until the global energy crisis is over.
Pengaruh Literasi Keuangan, Teknologi Keuangan dan Efikasi Keuangan Terhadap Inklusi Keuangan pada Era Digital dengan Perilaku Keuangan sebagai Variabel Mediasi Tri Wahyuni, Mira; Sucahyati, Diarany; Hari Suryaningrum, Diah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5400

Abstract

This research investigates the connection between financial literacy, financial technology, financial efficacy, financial inclusion and financial behavior on the digital era. This study utilizes the theory of planned behavior (TPB). The method of gathering data applied was stratified judgmental sampling utilizing a questionnaire with a population of undergraduate accounting students in East Java resulting in 110 samples from Airlangga University, UPN Veteran Jawa Timur, and Terbuka University. PLS-SEM was employed as a technique for data analysis with produced research findings, namely financial literacy, financial technology has a positive effect on behavior and financial inclusion, and financial behavior has a positive effect on financial inclusion. In addition, financial behavior is able to mediate the effect of financial literacy and financial technology on financial inclusion. However, financial efficacy has no effect on behavior and financial inclusion and financial behavior cannot mediate the effect of financial efficacy on financial inclusion.
Analisis Faktor-faktor yang Mempengaruhi Minat Penggunaan Fintech Lending Hatif Haqqi, Muhammad; Sunani, Avi; Suryaningrum, Diah Hari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5401

Abstract

Penelitian ini berupaya menyelidiki unsur-unsur yang memengaruhi minat penggunaan fintech lending dengan menggunakan teori Technology Acceptance Model (TAM), seperti persepsi kemudahan penggunaan, persepsi kegunaan, persepsi risiko, persepsi kepercayaan, persepsi inovasi, dan persepsi kesehatan finansial. Data primer digunakan dalam penelitian kuantitatif ini. Kuesioner digunakan sebagai sarana pengumpulan data dalam penelitian ini. Populasi penelitian ini terdiri dari 11.661.009 entitas, yang semuanya adalah penduduk Jawa Timur dan menggunakan fintech lending. Sampel sebanyak 145 entitas disurvei menggunakan metode purposive sampling. Analisis SEM-PLS dilakukan dengan menggunakan SmartPLS versi 4.0. Temuan penelitian ini menunjukkan bahwa persepsi kemudahan penggunaan, persepsi kegunaan, persepsi kepercayaan, persepsi inovasi, dan persepsi kesehatan finansial berpengaruh terhadap sikap. Sebaliknya persepsi risiko tidak berpengaruh terhadap sikap, serta sikap berpengaruh terhadap minat penggunaan fintech lending. Persepsi kemudahan penggunaan mempengaruhi persepsi kegunaan. Temuan lain sikap dapat memediasi pengaruh persepsi kemudahan penggunaan, persepsi kegunaan, persepsi kepercayaan, persepsi inovasi, dan persepsi kesehatan finansial terhadap minat penggunaan fintech lending.
Pelatihan Akuntansi Toko Trubus Karya Print untuk Meningkatkan Kualitas Laporan Keuangan Berbasis SAK EMKM: Pengabdian Suryaningrum, Diah Hari; Munari, Munari
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3656

Abstract

The Financial Accounting Standards for Micro, Small, and Medium Enterprises (MSMEs) are one of the financial standards established to facilitate the preparation and presentation of simpler and more understandable financial reports for investors and creditors to provide financing assistance to MSME entrepreneurs. This condition occurred at the Trubus Karya Print Shop, a used printer service and trading business. This TKP Shop has been established for a long time and has adequate business activities, but has not been able to properly implement the EMKM SAK. This background is interesting to study related to the implementation of the EMKM SAK. This EMKM SAK consists of three components: the statement of financial position, the income statement, and notes to the financial statements. The results of observations during this community service showed that the financial system at the TKP Shop was recorded manually and was still very simple. The reason for making simple records was because the owner still did not understand how to prepare financial reports in accordance with standards and due to time constraints, so that preparing financial reports in accordance with the EMKM SAK has not yet been implemented. The results of the training and creation of this accounting system are expected to provide financial information for the TKP Shop owner.
Merger dan Acquisition in Vietnam: Impact on Wealth, Quality of Governance, and Policy Implications in Emerging Markets Kenanya, Zerahya; Ramadhaning, Dea Nur; Baihaqqi, M. Faizal; Farizi, M. Harit; Nurdin , Omair Davy Zakaria; Suryaningrum, Diah Hari
Indonesian Journal of Sustainability Policy and Technology Vol. 3 No. 2 (2025): Indonesian Journal of Sustainability Policy and Technology - November 2025
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v3i2.359

Abstract

Purpose: To understand the impact of mergers and acquisitions (M&A) in Vietnam, with particular emphasis on the differences between the intended and acquired companies, this study also considers institutional, regulatory, and macroeconomic variables that may influence the results. Method: The study analyzed twenty relevant articles published between 2015 and 2025. The method used was a descriptive-analytical literature review. To identify the elements, differences, and variables influencing the wealth effects of M&A in Vietnam, these articles were assessed comparatively and thematically. Findings: This study shows that as a result of the acquisition premium, target shareholders often experience unusually positive returns; conversely, acquirer shareholders often experience neutral or negative returns, supporting agency theory. Foreign investors, information asymmetry, regulatory uncertainty, and transaction aspects such as deal size and cross-border nature are some examples of moderating factors. Implication: These results suggest that improving M&A outcomes in emerging markets requires improved corporate governance, greater regulatory clarity, and market transparency. While practitioners recommend that policymakers prioritize macroeconomic stabilization and enhancing investor protection mechanisms, post-merger integration and in-depth due diligence should be a top priority. Originality:These results suggest that to improve M&A outcomes in emerging markets, better corporate governance, greater regulatory clarity, and market transparency are necessary. Keywords: Mergers and Acquisitions, Corporate Management, Wealth Effect, Emerging Markets.
Financial Literacy, Risk Perception, and Entrepreneurial Decision-Making among Young Entrepreneur in Indonesia Thalib, Najdah; Suryaningrum, Diah Hari; Prakoso, Aryo; Hakim, Hakim
International Journal of Business, Law, and Education Vol. 6 No. 2 (2025): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i2.1316

Abstract

This study investigates the influence of financial literacy and risk perception on entrepreneurial decision-making among young entrepreneurs in Indonesia. As youth entrepreneurship continues to expand and contribute to national economic development, understanding the cognitive and behavioral factors that drive entrepreneurial decisions becomes essential. Using a quantitative approach with a sample of 150 young entrepreneurs aged 18–35, data were collected through a structured online questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that both financial literacy and risk perception significantly and positively influence entrepreneurial decision-making. Financial literacy is identified as the strongest predictor, highlighting the importance of financial capability in shaping rational and strategic business decisions. Moreover, risk perception not only directly affects decision-making but also indirectly influences it through financial literacy, indicating partial mediation. These findings underscore the critical role of strengthening financial knowledge and risk awareness among young entrepreneurs to enhance their decision-making effectiveness and business sustainability. This study provides important implications for policymakers, educational institutions, and entrepreneurship development programs aiming to support the growth and resilience of youth-led enterprises in Indonesia.
Factors Affecting the Use of Mobile Banking as a Tool for Transactions and Financial Recording Wardhatul Islamyi, Fiya; Suryaningrum, Diah Hari
Jurnal Riset Multidisiplin dan Inovasi Teknologi Том 3 № 03 (2025): Jurnal Riset Multidisiplin dan Inovasi Teknologi
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jimat.v3i03.2065

Abstract

This investigation seeks to elucidate the determinants that affect individuals' attitudes and intentions concerning the utilization of mobile banking by employing the frameworks of the Technology Acceptance Model (TAM) also the Unified Theory of Acceptance and Use of Technology (UTAUT). The factors in question are perception of security, perception of ease of use, perception of usefulness, also social influence. This research constitutes a quantitative analysis that employs primary data sources. The study’s population are undergraduate accounting students at 3 Universitas Pembangunan Nasional Veteran. The sampling’s technique utilized is purposive sampling with a total of 141 student respondents. This study employs the PLS SEM analytical method, facilitated by SmartPLS software version 4.0. The outcomes of this investigation demonstrate that the perception of security, perception of usefulness, perception of ease of use, also social influence exert a positively and statisically significant impact to attitudes towards the adoption of mobile banking. Additionally, attitudes toward mobile banking usage affect the intention to use mobile banking services. The implications of these findings demonstrate the importance of understanding mobile banking user behavior, both to strengthen the theoretical foundation of technology adoption models and to provide practical value to the banking sector in designing more effective digital strategies.
Enhancing Accountability and Governance in Local Communities through ISAK 335 Financial Systems Yuhertiana, Indrawati; Indah kirana, Nanda wahyu; Hardjatie, Susi; Tannar, Oriza; Wati, Seftin Fitri Ana; Edo, Kalvin; Suryaningrum, Diah Hari
Engagement: Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 2 (2025): November 2025
Publisher : Asosiasi Dosen Pengembang Masyarajat (ADPEMAS) Forum Komunikasi Dosen Peneliti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/engagement.v9i2.1978

Abstract

This study explores the application of digital financial systems grounded in ISAK 35 to enhance accountability and governance within the RW 02 community in Kelurahan Kalisari, Surabaya. The program employed a Community-Based Research (CBR) methodology to rectify inefficiencies in manual financial reporting by implementing a digitalized system, concurrently including stakeholders in a participatory framework. The project produced substantial results, such as heightened community trust, improved decision-making via precise financial reporting, and augmented donor confidence in fund management. Nonetheless, obstacles such as disparate digital literacy levels and the maintenance of prolonged involvement surfaced, underscoring the necessity for intuitive solutions and specialized capacity-building initiatives. By incorporating lessons learned into academic curricula and utilizing participatory monitoring and evaluation, the initiative connected theory with practice. This effort provides critical insights for policymakers and practitioners, highlighting the significance of transparency, community empowerment, and scalable solutions in financial governance. Subsequent study must concentrate on guaranteeing sustainability and investigating the applicability of analogous systems in various circumstances. The project produced substantial results, such as heightened community trust, refined decision-making via precise financial reporting, and augmented donor confidence in fund administration.
Optimalisasi Penerapan Accurate Online dalam Proses Pencatatan Transaksi Keuangan di Kantor Jasa Akuntan (KJA) Isti Choiril Mala; Diah Hari Suryaningrum
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 2 (2025): Agustus : Jurnal Manajemen, Bisnis dan Kewirausahaan (JUMBIKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i2.5520

Abstract

This study aims to analyze how the implementation of Accurate Online can optimize the financial transaction recording process at a Public Accounting Firm (KJA). The research method used is a descriptive qualitative approach through participatory observation and in-depth interviews with users of Accurate Online during the researcher’s internship. The results indicate that Accurate Online successfully simplifies the recording process—previously scattered across multiple applications—into one centralized and integrated system. The platform also features access control to ensure the security and confidentiality of client data. Implementation challenges such as user adaptation and system transition were addressed through consistent training and usage. Moreover, Accurate Online proves effective in accelerating the preparation of financial reports when transactions are recorded in real-time. This research provides practical contributions for accounting firms and other organizations seeking to optimize their cloud-based accounting systems.
Co-Authors Abdillah, Muhammad Nauval Rizki Adam Firdaus Adhyanti Adhyanti 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 Avi Sunani Azahro, Inayatul Sabilla Bagus Rizky Adityawan Baihaqqi, M. Faizal Bima Akmal Fatkhurozi Budiwitjaksono, Gideon Setyo 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 Luluk Desva Fitriah Masarrah, Syalia Moh. Frisal Al-Gamar Muhammad Azizi Yusuf 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 Putri, Amelia Rahmawati, Aprillia Ramadhaning, Dea Nur Rika Rudiatun Rinata, Olbi Susila Sabrina Berliani Soedradjat Sal-Sabilla Narita Kusnadi Saleh, Ghiga Rachmawati Salsabilla Narita Kusnadi Sari Andayani Sari Andayani Satriabayu Rifantama Selin Manisa Sephia Ayu Permatasari Shanaz Anggita Utari Silvia Dwi Cahyani Sofiyulloh, Mohammad Sucahyati, Diarany Sukiswo, Helmy Wahyu Tannar, Oriza Tansen Bavi Adibrata Kristanto Thalib, Najdah Tri Wahyuni, Mira Utama, I Wayan Wisnu Wardhatul Islamyi, Fiya Wati, Seftin Fitri Ana Widodo, Condro Wijaya, Raden Muhammad Syah Arief Atmaja Yuliawati, Ira Sukma Yuniar, Vidya Dwi