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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 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
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

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TRANSFORMASI TATA KELOLA EKONOMI PUBLIK MENUJU GOOD GOVERNANCE Andi Zulkarnain; Khanan Yusuf; Nian Riawati; Diah Hari Suryaningrum; Aryo Prakoso
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2408

Abstract

Transforming public economic governance through digitalization is a crucial agenda for realizing the principles of good governance in a globalized world. However, field dynamics indicate a gap between technological infrastructure readiness and stakeholder engagement behavior. This qualitative research aims to deeply explore the processes, structural-cultural barriers, and dimensions of human behavior in the implementation of digital platforms in the public economic sector. Using a descriptive-analytical case study design, data were collected through in-depth interviews with purposively selected key informants, field observations, and official documents. Data validity was tested using source and method triangulation techniques, which were then analyzed qualitatively through a thematic analysis approach. The results show that structurally, digitalization has successfully overhauled traditional bureaucracy, cut corrupt service chains, and increased transparency and accountability in public finances. However, this success faces cultural challenges in the form of resistance to change, a silo mentality, and low user behavioral intentions due to limited digital literacy and system perceptions (effort expectancy). Based on the Unified Theory of Acceptance and Use of Technology (UTAUT), weak facilitating conditions are the primary factor inhibiting optimal system adoption. This study concludes that good governance cannot be achieved solely through normative regulations and hardware procurement, but rather requires simultaneous integration with strengthening digital literacy capacity and user behavioral interventions. The policy implications of this research emphasize the importance of simplifying digital procedures and extensive training to create an efficient and accountable public economic system
Studi Literatur Peran Blockchain Technology Dalam Sistem Informasi Akuntansi Untuk Transparansi Laporan Kinerja Dan Efisiensi Audit Diah Hari Suryaningrum; Nania Nuzulita
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 3 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i3.1512

Abstract

This study addresses the persistent challenges of limited transparency and inefficiency in accounting information systems, particularly in the context of financial reporting and auditing. It aims to examine the role of blockchain in enhancing transparency and improving audit processes within accounting systems. The research adopts a systematic literature review approach by analyzing 43 selected academic articles and relevant industry reports published between 2019 and 2026. The analysis focuses on identifying key characteristics, mechanisms, and implications of blockchain adoption in accounting practices. The findings indicate that blockchain has strong potential to improve data transparency, traceability, and reliability through features such as distributed ledgers, immutability, and smart contracts. These characteristics support real-time financial reporting and enable more continuous and efficient audit processes. The study also identifies several implementation challenges, including regulatory uncertainty, high adoption costs, and limited professional expertise. Furthermore, this research proposes a conceptual framework integrating blockchain into accounting information systems to support better governance and decision-making. The study contributes to the growing discourse on digital transformation in accounting, particularly in emerging economies.
Strategi Peningkatan dan Pertanggungjawaban Dana pada Panti Asuhan Darul Hikmah Gubeng Surabaya Jawa Timur R. Muh. Syah Arief Atmaja Wijaya; Diah Hari Suryaningrum; Munari Munari; Zidan Ardiansyah; Alexa Nora Soraya; Meylina Amelia Ardi; Melati Cahyaning; Faizah Mahdiyyah Fiddien
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.2056

Abstract

This community service activity aims to enhance transparency and strategic fund management at the Darul Hikmah Gubeng Orphanage in Surabaya by leveraging digital technology and strengthening the institution’s branding capabilities. A participatory approach was implemented through training in visual content creation using Canva and CapCut, as well as outreach on the QRIS-based digital donation system. Evaluation, conducted through questionnaires and group discussions, demonstrated an increase in the administrators’ understanding of the concepts of accountability, public reporting, and digital communication skills. The results of the activity indicate that the social branding strategy and reporting through social media contributed significantly to building donor trust and expanding the community support network. This model is expected to be replicated in other social institutions with similar needs.
Critical Review of XBRL Financial Reporting: Perspective Pancasila as One of Indonesia’s National Defense Values Gideon Setyo Budiwitjaksono; Munari Munari; Diah Hari Suryaningrum
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024
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.v7i1.511

Abstract

Implementing XBRL (eXtensible Business Reporting Language) reporting, which has been mandatory since 2015, has been a significant development in Indonesia. However, as a concept adopted from developed countries, XBRL may not fully align with Indonesia's national defense values of Pancasila. This research critically reviews the implementation of XBRL financial reporting, emphasizing its alignment with Pancasila as one of the Indonesian national defense values. This study focuses on the implementation, challenges, and impact of XBRL financial reporting. To further understand the relationship between Pancasila and XBRL, this study uses case studies on three government banks, the pioneers in implementing XBRL financial reporting. The critical analysis, particularly from the perspective of Pancasila values, demonstrates that XBRL can enhance the integrity, standardization, transparency, comparability, and public trust in companies, thereby positively impacting long-term performance. These findings not only provide a crucial basis for further research but also offer practical implications for companies to immediately implement XBRL, aligning with the Pancasila as the noble values of the Indonesian nation.
Innovations in Strategic Finance and Accounting: Insights from Research Centers in a VUCA Environment Raden Muhammad Syah Arief Atmaja Wijaya; Indrawati Yuhertiana; Diarany Sucahyati; Wilma Cordelia Izaak; Endah Susilowati; Diah Hari Suryaningrum; Ignathia Martha Hendrati; Helmy Wahyu Sukiswo; Condro Widodo; Seftin Fitri Ana Wati; Anindo Saka Fitri
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 2 (2024): JASF (Journal of Accounting and Strategic Finance) - December 2024
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.v7i2.529

Abstract

This paper examines the function of research centers in promoting strategic innovations in finance and accounting under the VUCA (Volatility, Uncertainty, Complexity, and Ambiguity) paradigm. This work employs a qualitative approach, incorporating benchmarking of research centers and literature evaluation, to identify approaches that improve financial resilience and adaptation. There are three research that develop financial resilience fields from Indonesia, Canada, and the United States that were analyzed. The data was obtained from field benchmarking and website observation. Comparative analysis is used to get a deep understanding of how research centers facilitate the advancement of innovative financial and accounting strategies to tackle challenges in VUCA environments. The results underscore the importance of collaboration, technological integration, and actionable frameworks, providing recommendations for academia, governments, and communities to connect research-driven innovation with practical application. This research highlights the unique role of research centers in addressing VUCA challenges by integrating technology-driven frameworks, data-centric tools, and community-based approaches, offering a comprehensive perspective on bridging theory and practice to enhance financial resilience and adaptability.
Pendampingan Penyusunan Laporan Keuangan Sederhana Berbasis SAK EMKM Menggunakan Microsoft Excel pada UMKM Nit's Culinary: Pengabdian Diah Hari Suryaningrum; Samas Adimasa Mishbah Habibie; Nania Nuzulita; Delia Putri Perpatih; Intan Maharani Mahendra Putri; Marsanda Dwi Restuningtyas; Ira Rohmawati
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 5 Nomor 1 (Juli 2026 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v5i1.7900

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian nasional, namun sebagian besar pelaku UMKM belum menerapkan pencatatan keuangan yang memadai sehingga laporan yang dihasilkan kurang akurat dan sulit dijadikan dasar pengambilan keputusan. Kegiatan pengabdian ini bertujuan mendampingi UMKM Nit's Culinary, usaha kuliner takoyaki yang berlokasi di Kantin SMA 17 Surabaya, dalam menyusun sistem pencatatan keuangan sederhana yang mengacu pada Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) menggunakan aplikasi Microsoft Excel. Metode pelaksanaan meliputi observasi dan wawancara langsung dengan pemilik usaha, identifikasi kebutuhan pencatatan, perancangan daftar akun dan menu aplikasi, pembuatan jurnal umum, buku besar, neraca saldo, dan laporan laba rugi yang saling terhubung secara otomatis melalui rumus Excel, uji coba menggunakan data transaksi riil bulan September 2025, serta pendampingan dan penyerahan modul penggunaan kepada pemilik usaha. Hasil kegiatan menunjukkan bahwa aplikasi yang dirancang mampu mencatat seluruh transaksi bulan September 2025 secara terstruktur, menghasilkan total pendapatan penjualan sebesar Rp7.214.000 dengan laba bersih usaha sebesar Rp3.284.000 yang dapat dipantau secara otomatis. Pemilik usaha menyatakan aplikasi ini memudahkan pencatatan transaksi harian, perhitungan laba rugi, dan pemantauan kondisi keuangan usaha. Kegiatan pengabdian ini diharapkan dapat menjadi model pendampingan akuntansi sederhana yang dapat direplikasi pada UMKM sejenis untuk meningkatkan tertib administrasi dan akuntabilitas keuangan.
The Effect of Audit Tenure, Auditor Switching on Audit Quality in Non-Financial Companies Erlangga Setyawan; Rita Nurnaningsih; Tri Widyastuti Ningsih; Diah Hari Suryaningrum; Dipa Teruna Awaludin
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.802

Abstract

This study aims to examine the effect of auditor tenure and auditor turnover on audit quality in non-financial companies listed on the Indonesia Stock Exchange. Audit quality has become a critical issue in maintaining the credibility of financial reports, particularly in the context of an increasingly complex business environment and the rapid development of digital audit technology. Auditor tenure and auditor turnover are structural factors that can influence auditor independence and competence, while digital audit tools represent technological adaptations in audit practice. This study adopted a quantitative approach using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The sample consisted of 100 non-financial companies listed on the Indonesia Stock Exchange, selected through purposive sampling. Data were obtained from annual reports and financial statements. The analysis included evaluation of the outer model (convergent validity, discriminant validity, and reliability) and the inner model (path coefficients, R-square, and bootstrapping significance tests). The findings show that auditor tenure significantly influences audit quality in non-financial companies listed on the Indonesia Stock Exchange, indicating that a longer auditor-client relationship improves the auditor's understanding of company characteristics. Auditor turnover also significantly impacts audit quality in non-financial companies listed on the Indonesia Stock Exchange, highlighting the importance of maintaining independence through auditor rotation. This study contributes to the auditing literature by integrating technology variables into audit quality analysis and provides practical implications for auditors and regulators.
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